This article analysis will involve answering several questions (stated below) that require the comprehension of Chapter #19 Management Accounting Concepts & Principles and Chapter #22 Cost Behaviour and Cost-Volume-Profit Analysis.

Two articles must be analyzed in this assignment entitled, Are self-serve check-out machines killing jobs? and Time To Write The Obituary For The Fast Food Worker? These articles are included in the following pages.

Based on the two articles, Are self-serve check-out machines killing jobs? and Time To Write The Obituary For The Fast Food Worker?, it appears that opinion is split regarding the loss of jobs if self-serve check-out machines or self-serve kiosks are implemented. Some believe cashiers jobs will be lost and some believe they will not.

Considering you have read and reviewed both articles, and based on your comprehension of chapter #s 19 & 22, answer the questions as stated below. Please answer the three questions below in a WORD document, single spaced, and 2 pages maximum. Please do not submit more than two pages in answering all three questions.

Questions:

1. Are the self-serve check-out machines / self-service kiosks, mostly a fixed cost or a variable cost?

2. Would a McDonalds employee taking orders at the counter be considered to be a fixed cost or a variable cost? Explain.

3. How does the change to using self-serve check-out machines to process a customers payment or self-service kiosks to take a customers order, instead of using employees to process a customers payment and take a customers order, change a companys breakeven point in units (customers)? Why?