Week 2 - Team C A ssignment Essays - Business Economics, Economy

Week 2 - Team C A ssignment Essays - Business Economics, Economy Week 2 - Team C A ssignment A CC / 4 00 November 2 , 2015 Mark Tischler Figure 2: T-accounts for Assume table is finished and sold Figure 3: Time Tickets and Materials Requisition Form Figure 5: T-accounts for Assume table is finished and sold, bookshelves are finished and China Cabinet is n ot finished This learning team learning activity required us to walk through the simulation of job order costing process for a manufacturer of a custom-made furniture that makes three different pieces of furniture - table, bo ok shelves and china cabinets. We walked through the manufacturing process of a table, bookshelf, and a china cabinet and flow through as well as the corresponding flow of costs through the accounting systems and the T accounts. We were also required to track the costs of direct materials, direct labor and manufacturing overhead. Part of this process was filling out labor cost sheets in order to accurately track three different jobs (table, bookshelves, and china cabinet ) . This process allowed our team to understand the entire production process from raw materials to finished goods as well as understanding how to these costs are treated in the accounting system. Job order costing systems are used for projects that are unique, custom, and non-repetitive. The primary purpose of activity based costing system focuses on generating more accurate costs and is used by several companies that produce custom made, non-mass products product (i.e. custom made tables, or private jets). When calculating costs for job order costing, overhead costs are allocated to each individual job, while direct costs are traced. In our example, first, the raw materials (both direct and indirect) were purchased from outside suppliers and place d in the raw material warehouse. Then, direct labor cost s involving two employees ( one (Employee A) in cutting and another (Employee B) in finishing departments) were tracked by using the time tickets. The direct materials are also tracked by using the materia ls request form, in which the direct labor worker requests the materials (for example wood, glass etc. ) needed to begin the work on a particular job. To complete the job cost sheet, manufacturing overhead must be allocated. In a normal costing system, a predetermined overhead rate is used estimated by the company. A predetermined overhead rate is determined by dividing total overhead by actual direct labor hours. This overhead rate is then applied the number of direct labor hours incurred by each job. If the applied overhead amounts are more than actual, then we have over applied overhead. These amounts tend to balance our from month to month, and the amount of over or under applied overhead at the year-end is usually not material and the balances may be closed directly to the cost of goods sold in the income statement. A major activity of allocating overheads in job order cost system involves selecting an activity base which is based on actual cause or driver of the Company to consume the resources. This is important as some products require less activity while others require more. For departments that are more capital intensive, machine hours should be used as an allocation base, while for manual labor intensive departments, direct labor hours should be used as an allocation base. This is an important aspect of allocation overhead in activity based costing, as activities that cause or drive overhead, called cost drivers must be properly determined. In this simulation, we were already given applied manufacturing overhead and used direct labor hours as a driver of for finishing department and machine hours as a dr iver for the cutting department. Contrary of activity based costing, a plant-wide cost driver is best to use when allocating all of the company's overheads to its production output. Plant wide rate is the amount per machine hour, labor hour, or a percentage of product's direct costs. References: Electronic Reading: Job Order Costing, a simulation and vehicle for conceptual discussion; derived from University of Phoenix Website Williams, J. R., Haka, S. F., Bettner , M. S., Carcello , J. V. (2015). Financial managerial accounting: The basis for business decisions (17th ed ). New York, NY: McGraw-Hill Companies

My Functionality as a Leader Essay Example | Topics and Well Written Essays - 1250 words

My Functionality as a Leader - Essay Example It also involves me working and moving back and forth between aspects of transactional leadership and transformational leadership. Specifically, I work with the finances at a veterinarian hospital, so most of the time I rely on the use of transactional leadership. As a leader in my workplace, the context and conflict caused by diversity is a constant occurrence. Diversity can be defined in my workplace not only by race, but also by occupation, age, upbringing, etc. In order to be an effective leader, I had to learn how to integrate all of these different aspects into one cohesive unit to achieve our collective goals. Sometimes this was difficult and other times it was hard. Differences in occupation are one of the hardest ones to address because of the conflicting nature of each occupation. Some work under me with finance and we have to cooperate with nurses, physician assistants, doctors, maintenance work, etc. Under the terms of the prime minister, he calls for corporate responsibi lity of health care as well as measuring progress and outcome. In my particular area of administration this is what I focus on because it is necessary as a leader to take responsibility for ones actions as well as being aware of the progress being made by not only my department, but also by the university (Department of Health and Social Security, 1972). Because each group focuses on a different aspect of the work we do at the veterinarian university, sometimes when we are forced to work together on a multidisciplinary problem, each person focuses on solving it from his/her perspective rather than trying to find a unified solution. Also, other problems with diversity range from the decreasing of females in the workforce and the increase in males. This sexual inequality sometimes creates tension not only among individual apartments, but also among our workplace as a whole. As a leader, I have to be able to deal with these problems in diversity quickly and efficiently while using soun d judgment and making sure that we stay functional. The first important component in the scheme of diversity is understanding the protocol and policies in which the nature of my work focuses on. The healthcare world is constantly updating and changing. As a leader, it is my responsibility to be adaptable and get these changes out to my subordinates so they are completely informed when they are dealing with their work. This also includes being aware of policies that are not only made by national standards, but also by our work center. By being proactively involved in the creation of better and more incorporating policies, differences in diversity as well as making work more efficient and effective can result (Hughes, 2005). In addition to being adaptable, the nature of my work requires me to be proactive in change. This occurs by me using my political and social influences and knowledge in order to shape policy (Thomas et al., 2004). This requires me to have knowledge of how to know what policies I want to effect as well as the tactics to go about doing it as well as who it will effect (Antrobus et al., 2009). This requires knowing what my vision of my department is and trying to influence it in such a way that I will see the desired changes. While diversity can promote development within the workplace, sometimes it can hinder it was well. In particular, my role as a manager at a clinical hospital often relies on the interaction with not only my staff, but that of others as well. For example, once I had a problem dealing with the payment of insurance for a patient’s pet that was checked in for surgery. This required communication and understanding not only within the hospital as far as clinical staff, but also with the

Project Feasibility Study 2014 Essay Example | Topics and Well Written Essays - 2000 words

Project Feasibility Study 2014 - Essay Example With regard to the current scenario, the company incorporates four major brands that include Kingsmill, Allinson, Burgen and Sunblest, altogether playing a pivotal role for Allied Bakeries to build its long-term sustainability in the global food processing and retailing industry (1Allied Bakeries, 2014). In relation to the recent observation, the company has been facing a significant level of difficulties regarding the operational functions and performance of its leading brand, Kingsmill. Kingsmill of Allied Bakeries has long been identified as one of its leading brands, principally because it is capable of providing a wide range of food items ranging from the Little BIG Loaf to 50/50. Its primitive aim has therefore been focused on sufficing the nutritional needs of the consumers in the national baking industry (2Allied Bakeries, 2014). In its recent performance, the company has introduced the Great White loaf with the brand name of Kingsmill and has collected the attention of the global consumers within a short-run (Ritson, 2014). However, the market research conducted by Allied Bakeries has demonstrated a different scenario regarding the newly launched White loaf in the UK markets. Although marketers may gain success by altering the preferences or demands of the customers, in various cases, the changes may convey severe risks for the organisations to maintain its long-term sustainability. In relation to the business strategy of Allied Bakeries regarding its innovative Great White, the intention of changing consumption habit or attitude of the customers may lead the company to cause a negative impact on its brand positioning. Therefore, major changes regarding the innovative concept of Great White has emerged as an essential practice for the company to preserve the brand position of Kingsmill and the reputation of Allied Bakeries as well (Askew, 2014). Change in the business strategies is a common and widely accepted

Charles Dickens Great Expectations Essay Example for Free

Charles Dickens Great Expectations Essay An exploration of the ways in which issues of class and status are presented in Charles Dickens Great Expectations and L. P. Hartleys The Go-Between. Both Charles Dickens Great Expectations and L. P. Hartleys The Go-Between discuss the class assumptions of early Victorian England; around 1807-1823 is when most of the action can be dated too in Great Expectations and at the start of the 20th century, the year 1900 in The Go-Between. Both novels portray a class structure in decline or under threat, as the rise of trade unions and rights for women were to transform the quiet hierarchy that had existed for countless generations. In this essay I will draw out the similarities and differences in how the two authors present the issues of class and status to the reader. Hartley often seems to place great value in the tradition and history of an ancient, aristocratic, ruling class; Dickens regards beyond all else the value of hard work. Dickens argues that social status denotes nothing but money, whereas Hartley seems to glory in the upper-classes natural superiority, such as at sport and at music: none can match Marion in skill. Hartley warns against the social mobility that makes Marion too good for Ted despite their love for each other and subverts the natural hierarchical order and security that has existed for centuries, yet Dickens denounces a society that lavishes upon the few at the exclusion of the multitude. Dickens characters suffer under or bask in justice offered by the plot, as good characters are rewarded and bad characters condemned. Hartley shows little similar sympathys as discussed below. Dickens consciously relays no support for the idea that the upper classes are naturally morally superior; dispelling all pretentiousness to this tenuous link in the contrast between Drummle and Joe, whereas in Hartleys The Go-Between, Triningham is by far and away the kindest character, whom the reader instinctively warms to, and enchants all with his natural grace and elegance, seemingly affirming the assumption of the ancient idea of the moral superiority of the wealthy, going back to the Bible story of Job in the Old Testament, where God blessed a good man with wealth. Ironically, Triningham is already displaying the injuries already done to the aristocracy, he has been forced to rent out the home his ancestors have held for generations as he himself can no longer afford to live there; he himself has lost his wealth in his property, even though temporarily. Nevertheless, the middle classes Maudlseys do not appear to have gained by their social rise at the end. Some critics have argued that Hartley is arguing that a socially divided society is a dangerous one; that Leos evaporated enthusiasm for a new century so full of unfulfilled promise is systematic of unfounded hopes of a new Golden Age if society remains segregated between the haves and have-nots. That the Boer War, which scarred the aristocratic Triningham, protracted and disastrous for Britain with a devastating display of Britains faltering significance and importance in world affairs, is a sign of a difficult century ahead. Triningham, a representative of a dying aristocracy with unseen wounds that a display of natural elegance and grace can hide but not heal. In spite of this, I find myself wholly disagreeing with this view of Hartleys novel The Go-Between. Hartley certainly does warn of the demise of the aristocracy, yet he does not rejoice in it. On the contrary, he mourns, grieves and laments the apparent loss of nobility throughout the work. Triningham is by far and away the most gracious, righteous and gallant character presented, there is only sympathy in a reader for his early death. I certainly fall on the side of Hartley strongly defending the hierarchical social order, and the aristocracys right to lead it. Yet it is important to do discuss other possibilities. Triningham then represents the best features of the aristocracy. Unlike Marian, from the start and until the end, there was no ulterior motive to Trininghams kindness: he was as true as steel even in the eyes of the unfaithful Marian. He is patriotic to the end too and was wounded in the defence of his countries Empire. Despite all this, in the book Hartley presents Marian displaying no reverence for Teds feelings, instead she is cruelly unfaithful to him whilst engaged. Every other character in the book has faults of character or of action, but Triningham is beyond such. His demise might be Hartley warning the middle-classes of the dangers involved with usurping the natural order. Even so, the story is told from Leos point of view, and Leo admires Triningham to such a great extent that his faults may be simply hidden from the readers view, or indeed perhaps the story is told from Leos point of view in order to allow Hartley to express his admiration. Even so, Leo the adolescent is also a bad judge of character and situation and so simply may be putting forward the wrong view. Be that as it may, the point still stands.

Critique of Barbara Huttman’s A Crime of Compassion Essay -- Euthansas

Critique of Barbara Huttman’s â€Å"A Crime of Compassion† Barbara Huttman’s â€Å"A Crime of Compassion† has many warrants yet the thesis is not qualified. This is a story that explains the struggles of being a nurse and having to make split-second decisions, whether they are right or wrong. Barbara was a nurse who was taking care of a cancer patient named Mac. Mac had wasted away to a 60-pound skeleton (95). When he walked into the hospital, he was a macho police officer who believed he could single-handedly protect the whole city (95). His condition worsened every day until it got so bad that he had to be resuscitated two or three times a day. Barbara eventually gave into his wishes to be let go. Do you believe we should have the right to die? In my opinion, if a person is terminally ill and there is no chance of bringing them back then they should have the right to make the choice whether they want to be kept alive or let go. What is the point of sitting in a hospital for the rest of a person’s life if they are not going to be able to do any thing? This claim is supported throughout the entire text through her believes in religion. And every night I prayed that his agonized eyes would never again plead with me to let him die (96). Barbara talked about how she wondered about a spiritual judge, and by this, it shows that religion is an important part in her life. Several times in the text, he begs to be let go so his suffering could be come to an end. Some would ask why we would not have the right to die. How enjoyable could life be when a person must be resuscitated fifty-two times in just one month? Anybody who reads â€Å"A Crime of Compassion† can easily find it very emotional. I believe the pathos plays a very important... ...o get a do not resuscitate order. That is an order that the families may sign so the hospital does not have to give effort to bring a person back to life anymore once they have stopped breathing. Even though Barbara’s intentions in this paper are directly stated, her claims she gives does not back her argument at all. After reading her major claim, which states that we do not have the right to die (97), I feel the complete opposite of what she thinks and I believe a person should have the right to die if there is no chance of them getting better in the future. The author’s grounds explained all of the struggles of keeping a very sick man alive, which I believe gave me some very good evidence to write my counter argument. Works Cited Huttman, Barbara. â€Å"A Crime of Compassion.† The Genre of Argument Ed. Irene Clark. Boston, MA: Christopher Klein, 1998.

Character Sketch Story of an Hour

Kayla Silva Mrs. Barrish English IV 31 March 2010 Character Sketch Some people believe that marriage is bliss. However that is not the case. In â€Å"Story of an Hour,† Mrs. Mallard I treated wrongly by her husband Brently Mallard. She is very tired of being hurt she wishes her life would end. When finally getting her life back together she wanting to live it long but instead it ends short still. Mrs. Mallard is very heart troubled, happy, and then shocked. Mrs. Mallard has been very heart troubled through her marriage. She is so deeply in love with Brently but not once did he love back to her. All he ever does is hurt her. Her family sees that they are not one big happy couple. â€Å"She wept at once, with sudden, wild abandonment, in her sister’s are. † Mrs. Mallard now is happy when told by her sister that her husband has died. Though her family members believe that she is crying because she is hurt. Now Mrs. Mallard will be able to live her life the way she wants it. Instead of being shut down and treated wrongly. Its says â€Å"She looks out house die her house where its new spring life. † That means that it is no longer darkness for her. Mrs. Mallard is very heart troubled from being hurt from her husband to be she is happy cause he is now gone and then shocked again. When she found out that he was dead she goes to her room and sheds tears of happiness. After her sister finally gets here to come down stairs Brently walks in. Being so shocked to realizes hes not dead after all she dies of what the say is heart diease.

European Union International Security And Defense Policy...

European Union. The European Union represents single institutional framework, based on three pillars: the Community pillar, which has a supranational character, the Common Foreign and Security Policy pillar, and the Justice and Home Affairs pillar. The second and third pillars, have an intergovernmental character. Under the Common Foreign and Security Policy (CFSP) domain are nested all questions related to the security of the EU, including the common defense. EU objectives in the area of external security and defense were identified in Maastricht Treaty in 1992, some tangible crisis management capabilities were introduced in late 1990s. More military and civilian capabilities needed to fulfil the Petersberg tasks were defined after the St. Malo Declaration from 1998. The Petersberg tasks defined the type of military action that the EU can undertake in crisis management operations: humanitarian and rescue tasks, peacekeeping tasks, and tasks of combat forces in crisis management, inc luding peacemaking. The 2009 Treaty of Lisbon formally renamed European Security and Defense Policy (ESDP) to Common Security and Defense Policy (CSDP). It also further expanded these tasks to include: humanitarian and rescue tasks, conflict prevention and peacekeeping tasks, tasks of combat forces in crisis management, including peacemaking, joint disarmament operations, military advice and assistance tasks, and post-conflict stabilization tasks. 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