Medrx Driver Download


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Definition of Activity Based Costing

What is Activity Based Costing? How does Activity Based Costing work?

Activity-based costing (ABC) is an accounting process that enables Medrx to assign overhead activities costs of the firm to the specific products and services it produces & delivers.
Compare to the traditional process, ABC assigns the overheads and indirect costs less arbitrarily and focuses on true relationship between costs, overhead activities, and related products (manufactured, produced) / services delivered by Medrx.

Solving Medrx Costing Problem with ABC Accounting Method

Medrx markets two types of products in the Biotechnology & Drugs industry. For sake of simplicity let us call them Healthcare Standard product and Healthcare Custom Product. Standard Product is lot simpler than Custom Product, so Medrx produces Standard product in large batch sizes compare to Custom product which is produced in smaller batch sizes.

Medrx Standard ProductMedrx Custom Product
Annual Sales (Units)1230212289
Sales Price (Per Unit)66 USD82 USD
Batch Size (units)100050
Direct Labor Time / per unit22.5
Direct Labour rate per hour88
Direct Input cost per unit 22 32
Number of Custom Parts per unit1 4
Number of Set-Ups per batch13
Separate Material per batch11
Number of Sales Invoices - issued per year50240
Overhead Cost AnalysisUSDCost Drivers
Set Up Costs72747Number of Set Ups
Special part handling cost60304Number of Special Parts
Customer invoicing cost28504Number of Invoices
Material handling cost62449Number of Batches
Other overheads107196Labor Hours

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Solution Based on Traditional Approach of Costing

Traditional Approach - Absorption Approach
The difference between the traditional method and ABC can be only noticed when there are different types of products produced by Medrx and indirect costs comprise a significant chunk of the overall cost structure of Medrx.
One of the key reasons why small firms still use traditional method is its sheer simplicity. ABC can be highly complex if the firm is present in number of industries and, produce & market various products around firm's core competency.
How direct costs are treated in ABC? Is it different from the way it is treated under traditional approach?
The answer is no difference at all. ABC is concerned only with the way in which overheads are charged to jobs to derive the full cost.

Step 1 - Calculating Overhead Recovery Rate of Indirect Costs

Overhead Cost AnalysisUSD
Set Up Costs72747
Special part handling cost60304
Customer invoicing cost28504
Material handling cost62449
Other overheads107196
Total Overheads (1+2+3+4+5) 331200

To calculate the 'Overhead Recovery Rate' add up all the indirect costs that Medrx is incurrring for both the standard and custom product.

Overhead Recovery Rate Formula

Overhead Recovery Rate = Total Overheads / Number of Labor Hours

Overhead Recovery Rate = 5.99 Per Hour

Step 2 - Product / Service Costs - Adding Direct and Indirect Costs
Standard ProductCustom Product
Direct Costs
Hrs * Labor/hr
Indirect Costs
Overheads (recovery rate * hours) 11.9814.975
Total Costs Per Unit (1+2+3) 49.98 66.975

Using the Overhead Recovery Rate Calculation we can assign the indirect cost to individual products. We are just allocating the variable or indirect costs based on the hours taken by labor to produce the standard and custom products.
Total cost per unit under the traditional method can be calculated by adding up - Raw material costs, labor costs, and indirect cost allocation using Overhead Recovery Rate formula.

The Total Cost per unit of Standard product is 49.98
The Total Cost per unit of Custom product is 66.975

Return on Sales Calculations for Medrx

Return on Sales metrics enables the firm to allocate resources where it can maximize returns. After subtracting the cost per unit of the product from sales price of the product we can arrive at the profit per unit.

Standard ProductCustom Product
USD per UnitUSD per Unit
Selling Price6682
Total Cost49.9866.975
Return on Sales24.2718.323

The profit per unit of standard product is higher than custom product.In isolation these numbers don't provide a great insight as price is often the function of competitive forces in the market place. To explore further we should analyze - Return on Sales per unit.

Activity Based Costing System for Medrx

Activity Based Costing can improve the costing process at Medrx in three prominent ways –
By increasing the number of cost pools – ABC help in identifying the activities that are being performed by organization’s resources. Often too narrow allocation can result in unclear understanding of both activities and how resources spent on them.
By assigning costs to various activities that are segmented based on the role they perform in overall processes. Instead of treating all indirect costs as one organization wide pool, ABC pools the costs based on each activity.
Finally assigning costs to respective products, service and customers activities in the organization using activity cost drivers.

How to calculate Activity Based Costing & What is the formula for Activity Based Costing?

After identifying all the support activities and associated costs & factors that drive those cost, managers at Medrx can take following steps to conduct ABC costing -
Step 1- Establishing Cost Pool for each activity based on the Biotechnology & Drugs dynamics.
Step 2 - Allocating total cost associated with each activity to the relevant pool.
Step 3- Calculating Per Unit Cost based on the relevant cost driver.
Step 4 Final Step - Dividing the amount in each pool by estimated total usage of the cost driver. Then the unit cost is multiplied by the number of units of the cost driver of that specific product.
You can easily follow the above four steps in the following table of ABC Calculations.

ABC Calculations

Overhead Cost Driver(a) Standard Diver Volume(b) Custom Diver Volume(c) Total Diver Volume a+b(d) Costs USD(e) Driver Rate (d/c)(f) Standard Total Cost a*e(g) Custom Total Cost b*e Standard Unit Costs Custom Unit Costs
Set Up CostsSet-up per Batch127207327274799.3811475409841192.573770491871554.4262295080.0969414542750615.8226402660516
Special part handling costSpecial Parts per unit123024915661458603040.9812229490058312071.0047186748232.995281330.981222949005823.9248917960233
Customer invoicing costInvoices per year502402902850498.2896551724144914.482758620723589.5172413790.3994864866381.9195636130995
Material handling costNumber of Batches12.302245.78258.08262449241.973481296642976.757766911359472.2422330890.241973481296644.8394696259328
Other overheadsLabor Hours2460430722.555326.51071961.937516380034947670.65301437859525.3469856223.87503276006984.8437909500872

Per Unit Overhead Cost using ABC

There are two steps to calculate per unit overhead costs using ABC method. First calculate per unit cost based on cost driver usage by specific product and then add those overhead costs for the product to arrive at Per Unit Overhead Cost of a product

Overhead Unit Cost StandardCustom
Set Up Costs0.096941454275061 5.8226402660516
Special part handling cost0.98122294900582 3.9248917960233
Customer invoicing cost0.4 1.92
Material handling cost0.24197348129664 4.8394696259328
Other overheads3.8750327600698 4.8437909500872
Total Overheads5.59 21.35
The total overheads of standard unit using ABC costing is 5.59 and the overheads of custom unit uning ABC costing method is 21.35

Total Cost Using ABC Technique

The total cost per unit of standard and custom product can be calculated by adding up - direct cost, raw material cost, and ABC derived per unit indirect cost.

Standard ProductCustom Product
Direct Costs
Hours * Cost of Labor per Hours
Indirect Costs
ABC- Overhead 5.5921.35
Total Costs Per Unit
43.59 73.35
The Total Cost per unit of Standard product is 43.59
The Total Cost per unit of Custom product is 73.35

If we compare the total costs using traditional method and ABC method, we can easily observe that the difference between the total cost of custom product to that of standard product is far higher under ABC method than it is under the tradtional method.

Return on Sales Using ABC Costing Analysis

Standard ProductCustom Product
USD per UnitUSD per Unit
Selling Price6682
Total Cost43.5973.35
Return on Sales33.9510.548

The profit per unit of standard product is higher than custom product under ABC technique.By comparing the Return on Sales numbers under both traditional and ABC technique - We can easily conclude that ABC is far more effective costing technique for Medrx as it stops inefficient allocation of costs to Standard product. Medrx should focus on standard product rather than custom product as standard product is delivering much higher returns on sales.

Limitations of ABC Costing Method

ABC is time consuming and costly.
Setup costs and updating cost for example in the automobile industry is very high and ABC fails to inculcate it.
Business with similar product and services output that require similar activities then the benefits from ABC are very limited.

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Windows 2000 was a modernization of Windows NT 4.0 which brought many of the desktop changes, including Active Desktop, to Microsoft's Windows NT line. Four editions of Windows 2000 were released, Professional, Server, Advanced Server, Datacenter Server. Improvements over NT 4.0 include new Accessibility Options, increased language and locale support, NTFS 3.0, the Encrypting File System and Active Directory. Windows 2000 was first planned to replace both Windows 98 and Windows NT 4.0 although using the NT kernel for consumer and professional editions would not happen until Windows 2000's successor, Windows XP.

Read below or select a release version to get information and downloads for Windows 2000 Professional, Windows 2000 Server, Windows 2000 advanced server and BETA copies of Windows 2000 from WinWorld.

If the listed serials below do not work for a specific release, please see the Serials thread



Release notes

The final RTM build of Windows 2000 is 5.0.2195 which arrived with new NTFS 3.0 support, an on-the-fly Encrypting File System, new Accessibility tools and the Active Desktop, additional language and locale settings. Dynamic disks were introduced as well which allowed Windows to join disks together in a software RAID array. Plug-and-play support was improved compared to Windows NT 4.0.

Medrx Driver Downloads

One noticeable fact right off the bat is that features from Windows 98 have made it into the Windows NT line, like the Active Desktop update, Internet Explorer 5, Windows Driver Model, Internet Connection Sharing, Windows Media Player and WebDAV support. Windows File Protection also arrived with 2000 which protected critical system files by not allowing anything other than Microsoft's Windows Installer or Windows Update package installer modify system files. The System File Checker utility allowed users to preform a manual scan of protected system files (and optionally repair them). Windows 2000 also supported ACPI S4 hibernation, which unlike Windows 98, does not require specific vendor drivers.

For system management Windows 2000 introduced the Microsoft Management Console and a vast majority of system administration tools from Windows NT 4.0 were moved to MMC 'snap-ins'. This includes the the Event Viewer, Task Scheduler, COM+ management, group policy configuration, disk defragmenter, device manager, service control, and if installed, .NET Framework. Two versions of the registry editor exist in Windows 2000. The classic MDI-style editor capable of manipulating Windows NT permissions exists as regedt32.exe and the Windows 98 registry editor exists as regedit.exe. This is a straight port and is incapable of editing a remote registry or changing permissions. This was later updated in Windows XP. A new recovery console was introduced which can be launched from the CD-ROM (or optionally installed to disk and made available through NTLDR by running WinNT32.exe /cmdcons in Windows). This is a text-mode Windows NT (and not MS-DOS as it may look) environment. Most of what is built into cmd.exe, along with a set of NT native mode utilities may be launched from the recovery console.

Medrx Software

Features on the fun consumer side (or further brought over from 98) is support for DirectX 7.0, which is able to be upgraded up to DirectX 9.0c (Shader 3.0) with support remaining in DirectX up to the June 2010 SDK. Windows 2000 included no new stock games, including only FreeCell, Minesweeper, Pinball and Solitaire. Windows 2000 included the Accessibility tools (which NT 4.0 did not) and also included some new tools. Ported over was StickyKeys, FilterKeys, ToggleKeys, SoundSentry, MouseKeys, high contrast themes, and Magnifier. Windows 2000 introduced the Narrator, which reads aloud GUI objects with the Speech API, and an on screen keyboard which works with mouse or joystick. Windows 2000 introduced a multilingual user interface and can support Arabic, Armenian, Baltic, Central European, Cyrillic, Georgian, Greek, Hebrew, Indic, Japanese, Korean, Simplified Chinese, Thai, Traditional Chinese, Turkic, Vietnamese and Western European languages. Numerous locale settings are supported.

Installation instructions

All images are bootable and require the use of a virtualization platform (VMWare, VirtualBox, Virtual PC) or a real system with the ability to boot from a CD-ROM.

Medrx Driver Download App

Screenshots courtesy of ToastyTech

Driver Download For Windows 10

Please note! Using this with an active, unfiltered connection to the Internet may place you at high risk for malware or other unwanted viruses. Do not use this in any form of production environment.

Medrx Driver Download Windows 10

Build number notes: 5.00.2195 or 5.00.2195.1=no SP, 5.00.2195.1620=SP1, 5.00.2195.2951=SP2, 5.00.2195.5438=SP3, 5.00.2195.6717=SP4. For more naming info see: Windows 2000 volume naming

Important: Due to enhancements in the IDE driver, you usually will want to install from SP4 media.