Broadening Your Perspective Essay

The idea for this example is to further explain Activity Based Costing and how it can help the Ideal Manufacturing Company keep its costs at the correct level. Activity based costing is defined as â€Å"An activity based costing (ABC) system recognizes the relationship between costs, activities and products, and through this relationship assigns indirect costs to products less arbitrarily than traditional methods..† (Investopedia, 2014) A.) 17-2 broadening your perspective asks that we compute the activity-based overhead rate for each activity cost. To calculate the activity-based overhead rate for each activity cost we use the formula: The following chart are the results of that formula for each activity cost related to is driver. For market analysis we take the market analysis amount/hours of analysis. This is 1,050,000/15,000=$70.00. For the Product design we take the product design of 2,350,000 divided by the number of designs 2,500. This is calculation is 2,350,000/2,500=940. For the Product Development we calculate the Product Development/Number of Products. 3,600,000/90=40. Lastly the Prototype testing/Number of Tests or 1,400,000/500= 2,800. B) The next section that we are looking at is â€Å"How much cost would be charged to an in-house manufacturing department that consumed 1,800 hours of market analysis time, was provided 280 designs relating to 10 products, and request 92 engineering tests. The following chart is based on these calculations. The market analysis is calculated by taking the calculated rate of 70*1,800  hours. This calculation comes to a $126,000 cost. The product design is calculated by multiplying the previous calculations of 940*280. This calculation comes to $263,200 in costs. The Product Development is calculated by 10 products* recalculated 40,000. This calculation is equal to $400,000in costs. We then take the Prototype testing pre-calculated 2800*92 engineering tests. This calculation is equal to $257,600 in costs. The total costs after the sum is $1,046,800. C.) These calculations are taken based on the question asked of â€Å"How much cost would serve as the basis for pricing an R&D bid with an outside company on a contract that would consume 800 hours of analysis time, require 178 designs relating to 3 products, and result in 70 engineering tests?† The following chart is the above calculations: For this set of calculations we take the 800 hours of analysis time and multiply it by 70 which calculates to the $56,000 in costs. Product design is calculated by taking 178 designs multiplied by 940= $167,320 in costs. Product development is calculated by 3*40,000= 120,000 on costs and prototype testing is equal to 70*2800=196,000 in costs for a total of $539,320. D.) The benefit to Ideal Manufacturing of applying activity for both in house and outside charging purposes is that the use of activity based costing will show a more accurate selling proce of the product and the loss that is taken. Without activity based costing being used Ideal Manufacturing could be charged a higher selling price. This would not be ideal for Ideal Manufacturing as their competitors could get smaller selling prices. In all activity based costing helps the company to make sure that they are using the correct cost for each of their products and provides the company with a more accurate selling price. Reference Investopedia. (2014). Activity Based Costing. Retrieved from http://www.investopedia.com/terms/a/abc.asp

Government Punjab Public Library Essay

Government Punjab Public Library Lahore lies in the heart of the city of Lahore at the Library Road near Lahore Museum. Thelibrary is centrally situated in this way and has a pleasant atmosphere for a calm and peaceful study. The library holds an exceptional rare collection of books in English, Urdu, Persian, Arabic and Punjabi. The total collection is about 500,000 books now, comprising of massive numbers of magazines and newspapers, reports, also the old gazettes of Punjab, Pakistan and undivided India and more than 1,500 manuscripts. Government Punjab Public Library was formed by Sir Charles Aitcheson in1886. It started off with an old monument-type building where they had only 70 books. Gradually donations of books and documents were made and the library system managed to build up strongly. It? s main purpose was to build a public library and a reading room. The other Blocks were built in 1924, 1939 and 1992. Introduction: Government Punjab Public Library is facing some major problems from quite some time. These problems include mostly theft and it is discovered after the theft, waiting in long queues before issuing the book, discovering, after waiting for long, that the desired book is unavailable, tast is done manually. There is no system to keep a proper check on the books in stock and also on the visitor. The need to introduce an automated system as a solution to the problems faced by the members of the Government Punjab Public Library bought me to RFID system. By introducing RFID system, which happens to be a combination of a computer chip and a small radio antenna that allows object to self-identify, we intend to solve all the above mentioned problems. This is a unique system of its kind that not only is the fastest, easiest and most effective way to track, locate and manage library material but also pledge security and safety. A number of deficiencies have been experienced in the current system of the library since the work is done manually which happens to be a big problem. Hence it seems to be the need of the hour to provide The Government Punjab Public Library with an automated system which is going to make lives, of all those who really want to bring some change by devoting most of their times in gaining knowledge, a lot easier. RFID system would help in making an effective flow of book circulation. Also, it helps in tracking the book in minutes instead of hours and the unique ID of the RFID tag prevents counterfeiting. Through market research ie; through the interviews that I conducted from the members and librarian on my visit to the library, I have concluded that 87% people are in a desperate need for a better system. According to these people, if an automated system is introduced not only members but non-members would also purchase or issue books which would end up increasing their market share. Apparently the conditions of Government Punjab Public Library demand an automated system that not only keeps a check on the stock but also helps the librarian in looking for one and also deals with security concerns. Therefore I believe that RFID system happens to be the best suited solution for a problem like this because this society is capable of producing really good writers, scholars, poets, students and a platform like an automated Library system can be a gateway to success for such people. I determinedly believe that by pursuing this possibility and by implementing, controlling and maintaining a system like this, we will be able to satisfy a large number of people who are the only hope to bring a change about a change in Pakistan. Discussion Apparently Government Punjab Public Library is undergoing some problems. These problems lead to low members follow–up and is the reason why there is a need for a better system. For starters, currently members complaint of experiencing long queues which frustrates them and they don’t want to return back. The frustration is further caused when after waiting for several minutes it is discovered that the book isn’t available in the library. And in case the book is available, the member has to wait for long since the manual entry of book issuing takes long. Disappointment follows when members receive unfriendly staff. Moreover constant cases of theft have been witnessed by the librarian. Members often hide the books in their bags and leave without issuing. This not only causes stock mismanagement but also results in disappointment. To solve these problems, installing an RFID system, is important. The purpose of installing RFID system in the library system is to change the current manual and hectic structure. This would not only help in eliminating theft but will also reduce time consumption and level of disappointment that is caused when discovered that the desired book/s is/are unavailable. Hence, getting an effective and automated Library Management System is essential. The reason why I chose RFID system is because it is the fastest, easiest and most efficient way to track, locate & manage library materials. Not only that, through RFID system automatic check-in and check-out can be practiced. While interviewing the librarians at the library I, time and again, heard them complaining about the mismanagement of the stock and also that it takes long in locating a book. Through RFID system Library inventory tracking can be done in minutes instead of hours because it is basically a wireless system for automatic identifications and tracking by using radio frequency electromagnetic fields, by transferring the data from a tag attached to a product, which in this case are the books. One of the problems that the librarian highlighted and laid great stress on addressing that problem was the stealing of books. According to the librarian, this is one of the biggest issues the management of library is dealing with but with the help of RFID system, they can easily address to a situation like this. With the help of walk through gates, which is one of the components of RFID system, stealer can be easily located. This is possible because every book will have its own RFID tag like every member will have theirs. And if someone tries to take the book without issuing, that person can easily be traced with the help of walk through gates which will start to beam as soon as some is illegally exiting. This brings me to the point of discussing some of the benefits that can be driven from introducing RFID system. For starters, with the walk through gates and tags, no thefts will be claimed hence, a secure library management system will be exercised. Moreover the schedule of the staff will become flexible. This is because the routine would not be as hectic as before. Also if two persons were dealing with a task earlier, now only one can easily handle it. Furthermore, trained workforce would walk in. There is another business benefit that will be gathered in the form of customer satisfaction. Obviously, when the customers would not have to wait for their turn, standing in a long queue, they would be much happier and content. Conclusion: Keeping in mind the benefits it can easily be concluded that this system will be a big success once installed. It won’t be a wise move to deny the fact that it is going to be a big investment but analyzing the benefits which are significant and undeniable, the cost would be a secondary thing to worry about. Currently the books are mishandled and misplaced by the incessant handling processes of the staff members. There is too much hassle in material handling. Now this issue would be resolved due to the self-digitalized service by the members and the staff as well and as a result the inventory would be properly preserved. With the RFID, the Punjab Public Library management system would be revolutionized and the overall performance would catch pace and tasks would be done quickly and on time. References: 1. Personally visited the Government Punjab Publiv library 2. http://www. rfid-library. com/en/default_e. html 3. http://gppl. org. pk/ 4. http://www. logisticsit. com/articles/2007/03/22/2679-the-benefits-of-rfid 5. http://www. jesic-tech. com/RFID_iLib. html 6. http://www. rfid-library. com/en/system-four-phases. html.

Journey to Manhood… An Analysis of “Do You Fear the Wind”

After reading â€Å"Do You Fear the Wind†, I immediately thought of a father talking to his son about becoming a man. This particular talk appears to focus on being strong, facing one's fears, and fighting one's own battles. The persona appears to be trying to educate someone on masculinity. There is an underlying theme of strength that is prominent throughout the poem. The poet, through language, imagery, and use of poetic metre, contributes to this theme by having the persona command the addressee to embrace his masculinity and â€Å"walk like a man†. Throughout the poem, the persona uses strong language when he is speaking. It is almost as if he wants to frighten his addressee. The comfortable atmosphere that is expected when one is at home talking to one's parents is not evident here. There are no soft gentle tones, or kind words of encouragement. Instead, there is this gruesome display of harsh, brutal language, and eccentric commands. It is almost frightening how the addressee is expected to obtain such warrior-like qualities in his quest for manhood. He is supposed to â€Å"slash†, â€Å"fight†, use â€Å"force†, and â€Å"be savage†. The poet, in his choice of words, inadvertently reveals his belief in the qualities that a ‘real man' should possess. The persona continues his harshness in the command, â€Å"Go wade like the crane.† It is difficult to imagine why someone would tell another person, under any circumstances, to â€Å"go wade like the crane†, but it is possible that the poet is alluding to the aggressive nature of the crane. The crane is a very intrepid bird with elaborate courting displays. Cranes are also known for their pride, as they fly with their necks outstretched rather than pulled back. The poet also uses vivid imagery throughout the poem to contribute to its theme. He creates a stormy atmosphere with the â€Å"force of the wind† and the â€Å"slash of the rain†. He, then, equates going â€Å"hungry and cold† with masculinity. The persona apparently associates being masculine with being a savage beast. Incidentally, he instructs the addressee to become animalistic and obtain certain qualities of a â€Å"wolf†. In order to be clearly understood, the persona informs the addressee that becoming a man will be no easy task. He will encounter obstacles along the way. There will be times when his â€Å"palms will thicken† and â€Å"the skin of his cheek will tan†. It is easy to picture a bloody, dirty, exhausted man returning from war in the line, â€Å"You'll grow ragged and weary and swarthy.† He may get battered and bruised, but he must persevere because the juice of this prize is worth the squeeze he must execute. The poet also contributes to the theme through his use of poetic metre. Unlike the flowery, feminine traits of iambic pentametre, common in sonnets, the poem consists of only dimetre (lines containing two feet) and trimetre (lines containing three feet). All of the lines in the poem are short and abrupt. The metre helps to create the sense of rigidity that is implied in the tone of the poem. Lines three and seven of the poem contain amphibrach foot. Amphibrach is a Greek word meaning short on either side. The poet suggests, through metric foot, that the addressee should not be cowardly, but fight back. All of the lines in the poem, with the exception of line three, contain anapestic foot. Anapest is a Greek word meaning struck back. The persona in the poem teaches a valuable lesson about embracing one's fears and subsequently overcoming them. Nothing is promised in life, and anything that is worth having is worth the struggle necessary to obtain it. It is important to understand that the challenge does not lie in never being in fear, but in learning that fear can be conquered. It will not always be easy and it may sometimes seem impossible. However challenging and tiring it may seem, one must persevere. The gratification one gets is summed up best in the lines, You'll grow ragged and weary and swarthy, But you'll walk like a man.

The Response Essay Example | Topics and Well Written Essays - 2000 words

The Response - Essay Example The prisoner’s argument that he cannot provide any more information about himself that could perhaps help to the furtherance of the case if he cannot look at the evidences against him, is very reasonable. Their questioning and detaining of the prisoner bring the judges to examine, their actions as well because of the various considerations such as the political and moral laws which seem to contradict what needs to be done. In the eyes of the law, the prisoner has his rights that need to be respected but there are also a number of issues such as security that need to be greatly considered. Here arises the problem on how the JAG must decide on this situation. To help the JAG decide on the matter, this paper will discuss some philosophies of great thinkers such as Hammurabi, Moses and Cicero in order to enlighten and guide him through a well-meditated and highly informed resolution. In the code of Hammurabi, suspicion is not enough for one to be punished. The detainee has been imprisoned for four years already without even enough evidence against him. During the hearing, the judges claimed that they have proofs against the prisoner, making him a threat to humanity. However, during their deliberation, the judges had to admit that the claims against the prisoner are not enough to prove him guilty as charged. Looking at the code of Hammurabi, the judges had all the right and reason to question the legal status of the hearing. There was not enough evidence that was produced against the accused but he was still imprisoned for four years. The detainee was stripped of his rights to perform his duties and responsibilities toward his family and to improve his life or even to exercise his craft and skills. He has been imprisoned based only on the testimonies of an unknown source who, on the contrary, can also be considered questionable. On the issue about the status of the hearing, it could be considered that it was nothing but an

Role Identification Essay Example | Topics and Well Written Essays - 250 words

Role Identification - Essay Example It’s the duty of research assistant to contribute his/her help to the professionals to obtain maximum knowledge, organize, collect, compile and analyze data. They coordinate the trials and also make sure that all the procedures are followed properly. Research assistant also serves as coordinators, researchers, investigators, administrators, consultants or educators. It is also the reasonability of a research assistant to maintain discipline in following the rules and regulations in the industry and to maintain the safety and confidentiality in relation to the information. In a nutshell, we can say that the research assistant should be someone able enough to know how to improve the designs of new experiments; he should be able to keep all the records accurately and safely and present them when necessary. Also, supervision of the undergoing experiments and keeping the technicians busy with their work is the most important task required of him (Education Portal,

Econmics Essay Example | Topics and Well Written Essays - 250 words

Econmics - Essay Example (Ratnovski & Huang, 2009) The authors recognize that there are various factors that have led to the resilience of the banking sector in Canada. To this effect, he has subdivided the paper into two sections dealing with factors that may have contributed to the resilience. In the first section, they identify capitalization, liquidity as well as what funding structure the banks have employed. These are the conditions that existed before the crisis began and they play a major role in the paper to identify some of the strengths of the Canadian banks. To get the real picture, the authors have compared the structure of the Canadian banks with that of other countries in the region. This enables a reader to identify the differences in Canada and other countries, which was the sole reason for the banks being able to withstand the crisis. It is important to understand that these differences may not be the same in each country but, generally, there are structures that are common in the other OECD countries that are not present in Canada. The authors have identified these differences and the reader can be able to understand why the structures are an important part of the banking sector. Still in the first section, the authors explain how capitalization can be a problem to banks whenever a crisis appears. The authors define capitalization and this enables the reader to understand how this aspect of the banking sector plays a role. For simple comparison, the authors define capitalization as the ratio of the net worth of the bank, having subtracted its debts, to its total assets. This definition sets the pace for the reader to catch up with the authors. The article shows the strengths of the Canadian banks with regard to this aspect. The relative strength of the banks is seen as one of the advantages that Canadian banks have over other OECD banks. Liquidity in

Discussion board #9 Coursework Example | Topics and Well Written Essays - 500 words

Discussion board #9 - Coursework Example As emphasized, â€Å"preventive interventions can provide skills and support to high-risk youth to enhance levels of protective factors and prevent escalation to drug abuse† (U.S. DHHS, 1997, p. 11). As such, the interplay of knowledge, skills, and experience learned and developed by community health nurses would significantly assist in the prevention of substance abuse in children, teens, and even in adults in the community level. From the statistics gathered and revealed by the National Institute of Drug Abuse (NIDA), it could be deduced that society has not been sufficiently effective in the prevention area. As disclosed, â€Å"illicit drug use continued at elevated rates in 2010, after rising in 2009 to its highest level since 2002, according to the latest National Survey on Drug Use and Health (NSDUH). Nearly 9 percent of Americans aged 12 and older—an estimated 22.6 million people—reported using illicit drugs in the month prior to the survey† (NIDA, 2012, par. 1). The information indicates that there should be more stringest measures and strategies that should be designed and enforced to prevent the use of illicit drugs among populations at risk, especially children and adolescents. Various researches and studies have asserted that â€Å"no single treatment is appropriate for everyone† (NIDA, 2009, p. 1). This fact makes treatment challenging as the approach should cater to the specific needs of an addicted individual. It was likewise revealed that â€Å"medication and behavioral therapy, especially when combined, are important elements of an overall therapeutic process that often begins with detoxification, followed by treatment and relapse prevention† (NIDA: Effective Treatment Approaches, 2009, par. 1). As such, it could be evaluated that the principles of treatment would necessitate a more comprehensive assessment of the historical background that leads to the dependency and addiction problem of the individual.

Copywriting Essay Example | Topics and Well Written Essays - 750 words

Copywriting - Essay Example Advertising in all its forms adds much to the quality of the product and the result of its production. Different mediums also make special demands as to the form and content of the advertising copy. In the following survey three kinds of advertising materials will be observed. All of them belong to the same company, producing online, shareware and CD games for PC, PDA and smartphones. These materials are as follows: a newsletter with the advertising of a new game, a printed advertisement of a new CD released and a banner as the sample of online advertising.It is necessary to observe the main tips that a copywriter needs to observe while writing this or that kind of material. The first item to be examined is a newsletter that is delivered to the user by mail. The main points that are to be considered mostly concern the form of the future writing. The heading should be informative and brief. It should contain the information that would grab a customer's attention and make him read furt her. (Hallahan) The best of all would be to indicate the benefit which would be available for the customer with the help of the product advertised.Of course, creativeness and figurativeness are welcome, as they add emotional element. Surely, headline may also implement other idea – it may be intriguing, but not obscure, or it may contain some underlying theme, but this should be clear enough to be understood by any customer.(Hallahan) The newsletter we observe starts with the headline "Bubble Obsession marches into battle". It may seem unclear and senseless at first sight, but some clarification will be helpful. This newsletter is delivered to the existing clients of the company, not to the potential customers to engage them to buy a new version of an old product, a "Bubble Shooter" game, so they know what it is going about and they are getting informed that the following text will tell them about new features of an old product. In case this text is seen by a person who didn' t see the previous release, he is likely to be intrigued and to proceed reading. The other guideline advices to enumerate the most outstanding features of the product, and put them as a list of be clear and brief points, like, for instance the point "user profiles with photos of each player" in the letter we observe. The only one remark that can be referred to the point is that it is more preferable to describe a feature from the point of view of the benefit the customer would gain, rather than the feature of the product. (Hallahan) So, the point cited from the letter is to sound like "you may now create and save your profile with photo". As far as the body is concerned, it should be divided into several passages, each of them describing the features that are listed above. Here is the sample passage: "Your whole family is sure to get involved into endless hours of playing. Due to the possibility of creating player profiles, everyone's game and settings are saved separately. Here you may create your profile with the photo, your own one or one of those included into the game." The other necessary point to be followed refers to the style of the writing. It should be written in short sentences, with easy words. Active voice and present tense are also preferable. Of course, it is necessary to watch punctuation and grammar. (Hallahan) Those requirements are fulfilled in the writing: "Flexible 3D graphical effects make the game really live and breathing. You may adjust the effects fully to your taste and computer." The second copy to be examined is printed advertising. Printed ad should contain headline, subtitle, body, signature, mandatory, illustration. Subtitle elaborates the headline, giving more information, signature contains the name or logo of the company, mandatory includes terms and conditions and illustration may contain graphics. (Marcus) This copy contains all of these elements. Here is the example of the subtitle: "Our company wishes you and your families Merry Christmas and Happy holidays! We present to you our Christmas gift -

Qualitative data analysis report Essay Example | Topics and Well Written Essays - 1750 words

Qualitative data analysis report - Essay Example Additionally, the ease of reading the Terms and the ability of a site to secure privacy are also influencing factors. This paper concludes with a discussion of the results and brief literature review on the topic. The aim of this study is to explore better understanding of the interaction with Term and Condition among Thai student in different digital environment. This research is intended to figure out the ease in which Thai students understand Terms and Condition. The debate about the interaction between Terms and Conditions has been on the rise. This paper will provide further literature on this topic. By listening and writing down the views of Thai young individuals, the paper examines how loyalty, trust, privacy and security, and issues of terms and conditions impact the interaction. The research was conducted with a qualitative focus. Interaction of Terms and Conditions is a social experience. Exploring the interaction of students to Terms and Conditions through a qualitative focus means the interaction can be understood from both personal and social perspective. I conducted intensive individual interviews with a small number of respondents to explore their perspectives on the research question. The questions inquired the participants about their experiences and expectations related to the research question, the thoughts they have concerning online security, and about any changes they perceive in themselves as a result of their involvement in the study. In-depth interviews helped a lot when deriving detailed information about a person’s thoughts and behaviours. It offered a complete picture of the research question. It was used in place of focus groups and used to refine questions for future surveys of a particular group. In-depth interviews provide more detailed information than what is available through other data collection methods, such as surveys. It provided a more relaxed atmosphere in which to

Code of Ethics Comparison Essay Example for Free

Code of Ethics Comparison Essay Differences and similarities were described in the Code of Ethics of the American Counseling Association and the American Association of Christian Counselors. The two codes are comparable in many ways. The American Association of Christian Counselors focus on the Christian aspect and the American Counseling Association is based on world views. It is important to understand that counselors should not impose their personal values on clients, however religion mainly consist of beliefs that individuals adapt and practice. All counselors should remain subtle when providing services clients and allow them to make the decision if they choose to adopt a certain value or religious belief to help them cope with life. The general similarities of the ethic codes American Counseling Association and American Association of Christian Counselors consists of providing help to clients who are in a crisis situation. According to the text, The ACA AACC codes both encourage client growth and development which fosters healthy relationships. They both seek to avoid harm and personal values when assisting clients. They both inform clients of informed consent and protect clients to earn their trust so that they can create an ongoing partnership, by maintaining confidentiality. They both find it important to maintain trust in awareness of sensitivity regarding cultural diversity. Both ACA AACC respect the rights of privacy of their clients (Corey, G, Corey M Callanan, 2011, pg. 94). I feel it is essential for all counselors to understand a client’s cultural background, religious belief and values to effectively provide appropriate care when making decisions. This information will allow counselors to make better informed decisions and build a stronger partnership. According to the text, both ACA AACC maintain records to ensure clients are provided with the best service which allows the counselor to maintain a continuity record for future sessions (Corey, G, Corey M Callanan, 2011, pg. 173). The differences in the two ethics codes consist of the following: According to the American Association of Christian Counselors (AACC) mission is to bring honor to Jesus Christ and his church, promote excellence in Christian counseling, and bring unity to Christian counselors. A more detailed and behavior-specific ethical code is needed for Christian counselors simply because of incompetent services among Christian counselors, unprotected legal status, and the vitality and growing maturity of Christian counseling. This code shows four streams of influence which include the bible; standards of Christian counseling and the established mental health disciplines; Christian and mental health professions; current and developing standards derived from mental health and ministry-related law. According to the text, Christian counselors should maintain the highest standards of competence with integrity. Christian counselors are viewed truthful, educated, and experienced. Christian counselors do not disrespect other professional counselors, mental health professionals (Clinton Ohlschlager, 2012, pg. 264). Comparing and contrast duties to client and to the Profession According to the American Association of Christian Counselors, Christian counselors will protect clients and do no harm which is the first rule of professional-ministerial ethical conduct. Christian counselors will express a loving care to any client, service-inquiring person, or anyone encountered in the course of practice or ministry, without regard to race, ethnicity, gender sexual behavior or orientation, socio-economic status, education, denomination, belief system, values or political affiliation. Christian counselors acknowledge that client conflicts are unavoidable. Christian counselors take proper action against the harmful behavior of other counselors and pastors. Clients will be protected against harm and danger wherever it is found. Christian counselors refuse to condone or advocate for abortion and the abortion-related activities of clients. All counselors will consider and inform clients of alternative means to abortion and as far as it is possible, will continue to serve clients and work compassionately with them through the abortion crisis. According to the American Association of Christian Counselors, Compared to other professionals, Christian counselors refuse to condone or advocate for the pursuit of or active involvement in homosexual, transgendered, and cross-dressing behavior, and in the adoption gay lesbian transgendered lifestyles by clients. Christian counselors will not advocate for or support clients who wish to die due to medical reasons, or support the use of drugs to be utilized to end a life. The death of a patient may occur however, initiating action to end a terminally ill patient’s pain is unethical. According to the American Association of Christian Counselors, Christian counselors do not provide counseling to close family or friends due to the conflict of interest. They presume that dual relations with other family members, acquaintances, and fraternal, club, association, or group members are potentially troublesome and best avoided. Often times, family and friends may get offended when offering professional assistance. Christian counselors along with other counselors will secure client consent for all counseling and related services. This may include video/audio taping of client sessions, the use of supervisory and consultative help, the application of special procedures and evaluations, and the communication of client data. According to the text, Christian counselors may refer clients who are beyond their ability or scope of practice or when consultation is inappropriate, unavailable, or unsuccessful. Referrals should be coordinated after the client is provided with informed choices of referrals (Clinton Ohlschlager, 2012, pg. 264). According to the American Association of Christian Counselors, Christian counselors are encouraged, beyond their fee schedule, to make a portion of their time and services available without cost or at greatly reduced fee to those who are unable to pay. On the other hand, counselors may not provide services to clients without some form of payment. Often times, Christian counselors enjoy what they do and may avoid financial practices that could result in greed. Christian counselors feel negative toward high fees and prolonged treatment for monetary gains. According to the text, Christian counselors do not withhold services to anyone of a different faith, religion, denomination, or value system. It is essential for Christian counselors as ell as other counselors to understand the client’s belief system and cultural background in order to provide the best care possible (Clinton Ohlschlager, 2012, pg. 273). Christian counselors should not impose their personal values however support the client’s values in a professional manner. It is important to understand that Christian counselors do not abandon clients. Services should never abruptly end without sufficient notice and proper notification for termination or referral.

Budget Information Problem Based In Metroline Travel Engineering Accounting Essay

Budget Information Problem Based In Metroline Travel Engineering Accounting Essay This report outlines a budget information problem based in Metroline Travel engineering and logistical function. The report also presents a discussion and analysis of a budget information problem with reference to the problem solving frame work. The project also includes the 4 Ps within the marketing mix, limitations of incremental budgeting, 10 criteria which are proposed for good-quality information and a financial analysis of the logistical function overtime cost. These analyses are necessary for competent decision-making. In addition, the report concludes with an investigative examination of these problems and plausible recommendations to address the companys deficiencies. Also noteworthy, advantages and disadvantages using the SMART framework with recommendations and implications will also be outlined. Contents Assignment 02 1 A budget information problem within the logistical function 1 B629/BZX629 Managing 2: Marketing and Finance 1 Report Prepared by: Kelemn Wyllie 1 Senior Material Support Manager 1 Metroline Travel 1 Tutor 1 Mr. Jay Naik 1 1 Date of the Report: 25-08-2010 1 Contents 3 TMA Part 1 5 Introduction 5 Stakeholder Analysis 6 Problem Statement 7 Figure 4 Internal Engineering Value Chain Analysis 7 Analysis 9 10 Conclusion 14 Recommendation 16 Figure 12 recommendations within the budget control loop 16 Bibliography 21 Appendix 22 TMA Part 2: TMA Activities 38 Activity 1: Week 6 Table 6.1 Three new tasks you could do at work 38 Activity 2: Week 6 Table 6.2 Costs Rewards associated with the proposed 3 new work 39 Activity 3: Week 6 Table 6.3 Communicating your proposed idea to peers in the organisation 40 Activity 4: Week 7 Table 7.1 How I currently deliver the service and how it could be improved 41 Activity 5: Week 8 Table 8.1 Focus group research on a marketing problem 42 Activity 6: Week 9 Table 9.1 Investigate marketing planning in my own organisation 43 Activity 7: Week 9 Table 9.2 The Marketing Plan 44 Activity 8: Week 10 Part A What financial information do you deal with at home and at work? 45 Activity 8: Week 10 Part B Share with other students what you hope to achieve by studying finance 46 Activity 9: Week 10 Table 10.1 Stakeholders financial information needs 47 Activity 10: Week 10 Table 10.2 Financial information requirements 48 Activity 11: Week 11 A completed version of Table 11.1 Garden Furnishings: solving the problem 49 Activity 12: Week 12 A Word Document noting your/your line managers budgetary information requirements 50 Activity 13: Week 12 Part A A completed version of Table 12.2 Template for cash budget 51 Activity 13: Week 12 Part B A Word document discussing practical application of master and cash budget information to problems of Garden Furnishings 52 Activity 14: Week 12 Resolving a budget information problem 53 TMA Part 1 Introduction As senior material manager in a public bus company called Metroline Travel. A subsidiary company owned by the Singapore based ComfortDelGro Corporation. See Appendix for profit and loss account and other related financial information as of 31st march 2010. The worlds second largest listed land transport company. The senior material manager supervises a team of 15 material support managers across London. These personnel are the logistical team and their core responsibilities are the supply, storage and procurement of parts to engineering (core activity). The logistical hierarchy is illustrated in figure 1. Figure 1 Metroline Organisational Structure (Logistical Department) Stakeholder Analysis Stakeholder analysis is a useful technique used to identify the key people within the logistical function framework. These key personnel are very important to the organizational structure because they have tremendous power and influence which affects the performance and future resource planning allocated from senior management. Managers should consider the organisations responsibilities and commitment to all its stakeholders. (Understanding marketing and financial information, P. 196) According to Mendelows matrix these can be grouped into to 4 categories which are illustrated figure 2 in Metroline Travel below: Figure 2 Mendelows matrix High Low C- Keep Satisfied D- Key Players A- Minimal Effort B-Keep Informed Low HighPower Level of Interest A- Drivers B- Operation, Suppliers C- Finance department D- Engineering (Core Activity) Assumptions To make the problem more bounded: Material managers have complete autonomy over their overtime Material manager received invoices on a Friday in May, June and July Budgets are formed outside the control of the logistical function Cost can be divided in to fixed and variable cost The material managers are constraint to 19 hours per week overtime (limiting factor) in line with the EU working time directive Problem Statement Budgets are used for detailed planning in the allocation of resources in a business. This information is important to management and stakeholders alike in assessing the activities and performance of an organisation, illustrated in Figure 3. The logistical function overtime budget is based on an incremental budgeting principle with an absorption costing approach for allocating cost per material managers. The incremental budgeting principle is based on 9% of their base salary plus current inflation. However, the material mangers overtime for May, June and July allowance were over budgeted which would affect workers long term motivational level working on a weekend. This over-budget affects the controlling, planning and decision-making of its activities. This overtime process is very important in maintaining a reliable service to engineering. Figure 3 Information direction Senior material support manager Material mangers Engineering The value chain consists of a series of activities that create and builds significance in maintaining a bus. An organisation can consider the activities in its value chain and assess if they are value added activities or non-value added activities. (Understanding marketing and financial information, P. 190) This is illustrated in figure 4. Figure 4 Internal Engineering Value Chain Analysis EQUIPMENT ENVIRONMENT OTHER OTHER INPUT MACHINERY OUTPUT TOOLS QUALITY CHECKS REPAIR REPORT ENGINEERS BUS REPAIR MANAGEMENT PARTS GARAGE OVERTIME OTHER MATERIAL MANAGERS OTHER PROCESS PEOPLE As their line manager; I was tasked by the head of purchasing and logistics to investigate and place corrective actions to bring this over budgeting back under control. This over- budget is illustrated in figure 5. Figure 5. Material Managers Overtime budget as of the 31 July 2010 MONTHS January February March April May June July USER Material manager 1  £800  £900  £100  £100  £445  £520  £549 Material manager 2  £0  £220  £200  £220  £458  £612  £323 Material manager 3  £0  £100  £500  £461  £552  £144  £66 Material manager 4  £0  £50  £100  £110  £100  £222  £366 Material manager 5  £0  £60  £631  £100  £223  £141  £316 Material manager 6  £200  £100  £211  £250  £300  £44  £342 Material manager 7  £0  £600  £0  £54  £642  £335  £559 Material manager 8  £102  £0  £200  £0  £452  £500  £445 Material manager 9  £200  £0  £130  £0  £452  £900  £498 Material manager 10  £500  £0  £45  £0  £100  £626  £613 Material manager 11  £100  £200  £115  £225  £100  £225  £889 Material manager 12  £0  £200  £25  £445  £252  £225  £789 Material manager 13  £200  £0  £255  £235  £231  £995  £145 Material manager 14  £0  £120  £22  £122  £85  £452  £445 Material manager 15  £0  £100  £12  £144  £200  £100  £112 Total =  £2,102  £2,650  £2,546  £2,466  £4,592  £6,041  £6,457 Budget  £4,000  £4,000  £4,000  £4,000  £4,000  £4,000  £4,000 Cost variance  £1,898  £1,350  £1,454  £1,534 - £592 - £2,041 - £2,457 adverse adverse adverse Total Budget-  £48,000 Monthly allowance  £4,000 Daily rate-  £12.60 Weekend rate-  £20.23 Analysis Market segmentation is an important marketing task described by Bonomo and Shapiro (1983), cited by Sargeant (2009). It has a number of advantages which can be used to identify existing and potential customers. By placing customers into different groups by successful targeting their needs and managing their expectations. Figure 5. Organisational market segmentation criteria (Operating variables) Engineering (core activity) Heavy user Suppliers Medium user Finance department Medium user OTHER Light users After speaking with the material managers and investigating their overtime sheets for the months for May, June and July submitted to payrolls. The investigation using; the problem solving framework (The Managers Good Study Guide, PG 69). I found that the material managers were working more on a weekend to incur the over budget this is illustrated in figure 6 in appendix, which the daily rate is  £12.60 while the weekend rate is  £20.23 The budgeting system can seriously influence the level of motivation and culture of an organisation, because budgets play a central role in (Understanding marketing and financial information, P. 155). This was because of an increase of activity; 40 plus financial invoices received from the finance department over May, June and July were received on a Friday and could not be completed that day because of day to day activities. These invoices needed to be resolved as soon as possible and took some time to process on the data base system for payment for the following week from finance illustrated in figure 7 . In addition, the limitation of the incremental budgeting, this budgeting type has inefficiencies and imperfections which were not noticed, until the increase of activity. Figure 7 total financial invoice hours to completion Using the 4 Ps- Price- Was the increase in the usage of overtime to complete the receipt of engineering invoices which will affect the material managers long term motivation coming into work allocating resources and imposing constraints on activity (Understanding marketing and financial information, P. 155). Product- Was the volumes and frequency of the engineering invoices given on a Friday identifying those areas that require corrective action (Understanding marketing and financial information, P. 155). Promotion- The finance manager; a senior manager requesting this activity be completed as soon as possible assessing how well managers have carried out their responsibilities (Understanding marketing and financial information, P. 155). Place- Is material managers working location assessing how well managers have carried out their responsibilities (Understanding marketing and financial information, P. 155). Budgeting is needed to provide managers at different levels with useful information to keep on the right road. This is illustrated in 11.2 the pyramid of purpose. This information is received for decision making. Corporate level- Provide a bus service to Transport for London Material manager overtime Support engineering Provide a bus service to Transport for London Provide parts and technical information Business level- Support engineering Operational level-Provide parts and technical information Operating Level-Material manager daily overtime Analysis of information criteria not being met There are 10 criteria which are proposed for good-quality information for decision-making; this is illustrated in figure 8. However the material managers overtime sheets were being sent directly to payroll, which added to the budget information problem. 1 Relevant- Their line manager had no knowledge of Material managers overtime 7 Timely- No Knowledge of Material managers overtime being over budget until at the end of the month 8 Communicated to the right person- Overtime sheets were sent directly to payrolls Figure 8 10 criteria which are propose for good-quality information for decision-making 10 Less costly than the value of the benefits it provides 9 Communicated via the right channel 8 Communicated to the right person 7 Timely 6 Concise 5 Trustworthy 4 Complete 3 Sufficiently accurate 2 Clear 1 Relevant Good-quality information for decision-making Analysis of the absorption costing approach From the cost analysis, the logistical function has a total budget figure of  Ã‚ £48,000. This is calculated by applying the  normal budgeted hourly rate of  £12.60 which is the budgeted man (direct labour) hours per manager according to normal capacity illustrated in figure 9, by the using the incremental budgeting principle. Figure 9 cost assignment is both Indirect cost- variable Overtime brought on by finance invoices Cost object Bus repair Direct cost- fixed Weekly overtime to provide parts and technical information to engineering The indirect and direct costs are equally distributed illustrated in figure 10, using the absorption costing approach which all cost is allocated to the main budget. This prevents monitoring of actual hours against the  actual spend within the budget. The resulting variances  should have enabled the logistical function to monitor the productivity and efficiency of all the managers. Hopefully, you can then see if there is a pattern or a reason for persistent adverse variance. The analysis will provide you with some clues about incentivize or modify  such behaviour via the budget building process. Figure 10 Relationship between costs Direct cost Variable cost Overtime brought on by finance invoices  £20.23 Fixed cost Weekly overtime to technical information to engineering  £12.60 Indirect cost Break-even analysis Break-even analysis identifies the level of activity and risk at which an organisation can generates no surplus or deficit. In the case of an over-budgeting issue; it relates to the point where the logistical function is in budget and will not be penalized for being over spent illustrated in figure 11. TotalJanuary February March April May June July  £2,102  £2,650  £2,546  £2,466  £4,592  £6,041  £6,457 Over BudgetNet Total =  £26,854 Total Budget- £ 48,000 Monthly allowance  £4,000 =  £48000- £26,854 =  £21,146 21,146(Fixed cost)/ 6 months =  £3,524 per month in overtime remaining  £3,524/ 15 material managers=  £234.93 per manager Direct cost  £234.93/  £12.60 = 18.64(Contribution) weekly hours per month or Indirect cost  £234.93/  £20.23 = 11.61(Contribution) weekend hours per month Figure 11 Break-even analysis Conclusion From the analysis, there is a clear budget information problem within the logistical function; the problem solving frame work has identified several problem areas. By Using the 4 Ps to illustrate Material managers working more on a weekend which has a higher premium rate than daily working. The limitations of the incremental budgeting; as an effective forecasting tool. 10 criteria; which are essential for good-quality information for decision-making. In which 3 criteria are not being met. In addition, not identifying true cost drivers within the budget. In which material managers that are working more on a weekend are not identified. These factors combined have affected the logistical function staying within their overtime budget. Recommendation Budgeting is part of the control process in organisations: the control loop (Understanding marketing and financial information, P. 134). The setting objectives, planning and implementing tasks, monitoring progress, reviewing results and adjusting tasks are crucial in staying and planning budgets illustrated in figure 12. Based on the investigative examination and analysis of the problems; these recommendations should improve the over- budget situation and return productivity. Figure 12 recommendations within the budget control loop Check against overtime sheets past weeks If not working- restart from the begin of the loop Operational level Provide parts and technical information Use recommendation outlined in action plan to control material manger overtime budget- budget building process Using the SMART framework from (Understanding marketing and financial information, Pg 122) the action plan will be outlined as the following Recommendation Timeline Strengths Weaknesses Opportunities Threats (Price) Material manager weekly overtime sheets sent to senior material manager 1 week to start Giving back control to the line manager by improving the Relevant, Communicated to the right person and Timely elements of information Increase of Senior material manager workload To start a new process, which can be adapted throughout the company and monitor usage for next year budget review Material managers might feel disempowered which might affect there motivation (Place) Weekend overtime needs pre-approval 1 week to start Giving back control to line manager by improving the control element of the budgeting loop. In addition the material having to work on a weekend might increase their morale Increase of Senior material manager workload To start a new process, which can be adapted throughout the company and monitor usage for efficiency of material mangers Identification of cost drivers Control of weekend working (indirect labour) Material managers might feel disempowered which might affect their motivation (Product) + Promotion Finance manager giving the invoices on a Monday instead of a Friday 2 weeks to start Spread the work load of the material manager Direct labour cost Increase of material managers weekly workload Weekend overtime can be used to complete other essential engineering task Build up of daily work that carried over from day to day Rolling budgets Next financial year Flexibility is built into the budgeting system to deal with any changes arising from day to day activities Updated much more frequently increasing work load It encourage a high level of learning and flexibility Rolling budget can be expensive in terms of management and administrating time. Which might affect management morale and less time to manage Activity based costing Next financial year Understand what and where is driving costs Very time consuming, checking each material managers overtime sheet for cost drivers Understand of cost drivers  before an informed decision can be reached If inappropriate drivers are selected. then it could lead to incorrect decisions  resulting in loss of efficiency,  de-motivation of staff and eventual failure of the business Work shredding to engineering administration clerks 2 weeks Reduce in material manager weekend overtime- It asserts, on quite strong evidence, that 80% of our results are generally produced by 20% of our effort and that the remaining 80% of our effort is swallowed up in achieving that last 20% of our results Increase in administration clerks workload Training have to be provided- cost Training and development Increase in errors by new users. Responsibility still remains with material manager 1640 Words References B629/BZX629 Managing 2: Marketing and finance Understanding marketing and financial information by Produced for the course team by Andrew Lindridge and Haider Ali (Marketing) and Graham Francis and Michael Lucas (Finance) The Open University, Walton Hall, Milton Keynes, MK7 6AA 2010 The Open University The Managers Good Study Guide by Academic Editor: Sheila Tyler 2007 The Open University Walton Hall, Milton Keynes MK7 6AA Booms, B. H. and Bitner M. J. (1981) Marketing Strategies and Organization Structures for service firms in Donnelly, J.H. and George, W. R. (eds) (1981) Marketing of Services, Chicago: American Marketing Association, pp. 47-52. Hope, J. and Fraser, R.(2003)Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap, Boston, M.A., Harvard Business School. Francis, G. Et al, (2009), B629 Managing 2, Marketing and Finance, Understanding marketing and Financial Information Part 3, the Open University, Milton Keynes Lindridge A et al,, (2009), Understanding Marketing and financial Information, B629/BX629, Managing 2: Marketing and Finance Part 2, Chapter 6, The marketing Mix, Managing Channel Conflict ,Communication difficulties / Expectation Role Incongruities pg21, the Open University, Milton Keynes Johnson and Scholes (1993) Mendelows matrix, Exploring corporate strategy PG. 177 New York: Prentice Hall, 1993.   Bonomo, T. V. and Shapiro, B. P. (1983) Segmenting The Industrial Market, Lexington, Lexington Books, cited in Sargeant, A. (2009) Marketing Management for Non profit Organisations, Oxford, Oxford University Press. 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