El Clon (The Clone) is a Spanish-language telenovela released in 2010, produced by the U.S.-based television network Telemundo, the Colombian network Caracol Television and the Brazilian network Globo.1 It is a remake of O Clone, a Brazilian telenovela that originally aired on Globo in 2001 and on Telemundo in 2002.1 This limited run melodrama, which starred Mauricio Ochmann and Sandra Echeverria,2 deals with topics such as drug trafficking, cloning and Islam.3 Telemundo executive Mark Santana called El Clon 'the most ambitious telenovela in the history of television.' 2 This melodrama features a love triangle featuring Lucas, a handsome hero, challenging his clone for the love of an enticing, exotic woman.
While the fundamentals of management accounting have not changed over the past 100 years, changes in manufacturing and production processes have pushed management accounting to update its practices. Integration of technological advances into the accounting department have made it easier and less expensive for small-business owners to make data-driven decisions about their companies. Understanding how management accounting has been updated in the modern era can help you leverage technology to improve your business. Standard Costing Standard costing is a method of recording accounting transactions at their expected costs and then analyzing any differences between the standard costs and actual costs. While this technique is certainly not new, the speed in which this information can be analyzed has definitely changed. Using modern accounting information systems, small-business owners are able to examine variances between actual and standard costs in real-time as soon as materials are purchased and products are manufactured. In the past, these techniques would require calculations by an accountant.
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