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Robert Reid is a long time Lonely Planet writer who has published a complete guide to Vietnam for free on the Web. If you’re heading to Hanoi or Ho Chi Minh, make sure you check it out If you’re heading to Vietnam, make sure you visit Robert Reid’s website. There you’ll find a complete guidebook to Vietnam available online, neatly divided up into useful sections to help you navigate through the different areas of the country. It was published in 2007 and is the equivalent of 180 pages of guidebook text and it has free PDF maps too. So even if it’s a little out of date, it has a ton of useful info to help get your head round Vietnam.

Robert is a long time Lonely Planet editor and writer, having written and contributed to numerous LP guidebooks – most recently Burma, Colombia, Bulgaria and Russia’s Far East. In terms of why he created the guide, Robert has a great summary: Everything you need for a trip to Vietnam is here: maps, hotel recommendations of all budgets, restaurants, travel agents to trust, bus/train/plane info. The biggest difference is that it’s free! And I give far more frank, personal recommendations than you’ll see in guidebooks, who have to be more measured in how high they gloat over places. I’ve visited all the sites here (other than a couple secluded, luxury beach resorts, which I flag in text) and ‘tell it like I would tell my friends.’ In some cases, I box unworthy hotels in ‘No!’ sections — I’m not trying to pick on poor choices, but flag ones that otherwise have reputation or visibility when you get into town. One of the key things I heard from readers when working in-house at Lonely Planet is the idea of interactive guides – where travelers could customize their guides so they wouldn’t have to tote a full book, but only what they needed. Well, here it is – you can print just sections you want, or refer to by the Internet on the road.

Up to you – it’s your trip. Meanwhile, if you’re looking for up to the minute Vietnam information that won’t cost the earth, we highly recommend Travelfish’s PDF guides to Vietnam. You can purchase these guides for just the bits of Vietnam that you’re visiting, and each one has full info on cheap hotels, what to see and how to get around without it costing a fortune. Start Planning Your Vietnam Trip Now!:: Find available places to stay in Vietnam on - usually you can reserve a room with no upfront payment. Pay when you check out.

Free cancellations too.:: Find the cheapest flights to Vietnam with - one search will show you the prices and times from scores of airlines for your trip. A real timesaver.:: Book an to take you hassle-free direct from the airport to your hotel with the driver meeting you in Arrivals.:: You can to pick up on arrival at the airport in Vietnam - make sure you're connected as soon as you arrive. Or, get a delivered to your hotel - you can connect up to 6 devices.:: Make sure you don't forget to bring any of the essentials with our comprehensive:: Get - make sure you're covered to protect both your health and your belongings.

World Nomads lets you buy insurance online quickly and easily.:: Book bus, train and ferry tickets in Vietnam with - easy to use website that lets you check timetables and buy tickets online.:: Need inspiration? Check our for ideas of where to go and what to do.:: Explore our for more Vietnam must-see destinations.

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The textbook answer defines cost drivers as those factors that determine the overall cost of operations. As an example, in manufacturing the cost drivers may be processing time or number of steps to produce the product. In service, the cost drivers could be the actual ratio of billable to non-billable time. Cost drivers examples in service industry. For this example, if the firm multiples total cost by 1.25 (a mark-up of 25% above total cost), then the average price of an audit engagement would be $46,724. Using a cost-driver approach, the firm would still allocate all of the direct costs of the engagements as shown in Table 2. Time estimates as cost drivers. Are used as duration drivers to allocate resource costs to activities and cost objects. As the service industry grows in. TRADITIONAL APPROACH TO OVERHEAD. The present cost accounting systems, used almost universally in the United States, were developed over half a century ago.

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