A Cost Accounting System Analysis - 1046 Words

A cost accounting system is a framework used by firms to estimate the cost of their products for profitability analysis, inventory valuation and cost control. Its goal is to advise the management on the most appropriate course of action based on the cost efficiency and capability. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future. Costing is essential for every organization, as every manufacturing and other department has to be assigned accurate budget for proper operation (Hansen, Mowen and Guan, 2006). The costing system provides information that is useful to managers for minimizing wastage and allocating resources to different departments. The traditional†¦show more content†¦Most organizations in the business arena today are quite complex, large and have many departments. It cannot be the basis of the costing system in these organizations as it can only be efficient when there are low indirect costs compared to direct costs. On the other hand, Activity-based costing (ABC) attempts to accurately trace indirect costs to products by allocating indirect costs to activities and then to products based on their usage of the activities. In order to counter the flaws of the Traditional Costing System, most organizations have adopted the ABC method. ABC is an effective way to allocate the indirect costs and it leads to more accuracy because it relies upon a greater number of activity and resource cost drivers rather than only focusing on volume based cost drivers. Also in contrast to the traditional costing system, ABC is optimal when indirect costs are higher as it utilizes several indirect cost pools and divides the production function into many activity areas. The activity based approach provides a precise breakdown of indirect costs and eliminates the allocation of irrelevant costs to a product therefore providing a more exact reflection of product and customer profitability. Thus, unlike traditional costing, ABC gives equal importance to other factors such as business competition, accuracy, customer satisfaction, product development etc. It’s emphasis on product efficiency helps the company establish aShow MoreRelatedManagement Accounting : The Father Of Accounting1415 Words   |  6 PagesIntroduction Accounting has be defined in various ways however almost every definition will describe it as a process that identifies, measures, analysis, and report data. Management accounting has not been the same since business started; it has come a long way from early member of civilisation using stone tablets for bookkeeping. 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This essay will seek to prove that through principles of financial accounting, cost accounting and cost management, accountants can control the cost of businessRead MoreBates Boatyard1423 Words   |  6 Pages†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | 2 | Analysis | †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | 2 | Conclusions References | †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | 56 | Issues 1. a. 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Colonial Language, Behavior and Identity Formation in Two Tempests Free Essays

Colonial language, behavior and identity formation in Two Tempests Shakespeare in his last work, The Tempest tells the story of Proespero, the duke of Milan who is exiled to an island. The conflicts throughout the play arise from the desire of power over nature and people. Prospero overtakes the power from the native people on the land and is fighting for his title; that has been stolen by his brother. We will write a custom essay sample on Colonial Language, Behavior and Identity Formation in Two Tempests or any similar topic only for you Order Now The influence of colonization is present in The Tempest, and is demonstrated in the characters Caliban and Ariel; who become Prospero’s servers in order to get free. Cesaire writes A Tempest, based on Shakespeare’s The Tempest, to help the reader understand its message better. The theme remains the same, but Cesaire emphasizes more deeply on the characters Caliban and Ariel. Cesaire presents them as people of the new world, who are under the influence of a foreign power, Prospero. Cesaire presents Caliban and Ariel with slightly different characteristics as Shakespeare, showing the important role of their language, behavior and actions. The very first change that Cesaire made in A Tempest we can see at the beginning of the play where the author mentions Ariel as a mulatto slave and Caliban as a black slave. Their change in color is significant because Cesaire expresses the post-colonial influence on the characters. The example of colonization is presented by a white conqueror, Prospero, who takes over the native people on the island, Caliban and Ariel. The two Characters, Caliban and Ariel are described differently in Shakespeare’s The Tempest and Cesaire’s A Tempest. A Tempest is a post-colonial writing, and Cesaire forms his characters with stronger and more significant characteristics. Caliban’s personality becomes more important than in Shakespeare’s play. In The Tempest, Caliban is an insolent, uneducated slave who is controlled through magic by Prospero, while in A Tempest; he becomes an aggressive and defined black man. In The Tempest, we can see Caliban as a child of a witch, Sycorax, who is a poor judge of character, acting like an animal and willing to get free. In Cesaire’s play the way he enters the scene is already telling us that he becomes a strong and brave character with a personality. Caliban’s word to Prospero, â€Å"Uhuru† (Cesaire 1. 2. 10-11), shows his rebellious attitude towards his master, letting him know about his eagerness to become free and independent on his island again. â€Å"Uhuru† in Swahili means freedom and for Caliban means his life. With this word, Caliban is showing to Prospero his defiance towards the situation, in which he becomes a slave of his own land. Caliban is the one who introduced the island to Prospero, and he expects to be treated with respect. Caliban is a fighter who is ready to choose death over humiliation: â€Å"Call me X. That would be best. Like a man without a name. Or, to be more precise, a man whose name has been stolen. You talk about history and everyone knows it. † (Cesaire 18) With Prosepero’s arrival to the island, Caliban becomes a slave of its own land. In spite of difficulties and his situation, Caliban does not easily admit defeat. The fact that he wants to be called X rather than Caliban, shows his fight for his free will that he has as a person. In Cesaire’s play Caliban becomes aware of his situation and he knows that a person can be considered a person, if that has the right to take decisions over himself. Prospero has power over Caliban, gives him a new name, and with that Prospero steals his identity and his whole being as a human. This contrasts with Shakespeare’s play where Caliban’s fight for his personality is less important; he just exists and obeys as a slave. Caliban represents the suppressed category of people who are under foreign intruders’ power and forced to obey their commands. The language that Cesaire uses for his characters is more aggressive and eloquent than in Shakespeare’s play. Caliban is arguing furiously with Prospero, showing the injustice of Prospero’s power over him: â€Å"You lied to me so much, about the world, about myself, that you ended up by imposing on me an image of myself. † (Cesaire 3. 5. 22-24) The way Caliban talks to his master shows the tormented relationship that they have. Caliban uses the language that Prospero taught him in a way that expresses his anger and his suffering as a slave of his land. The way Prospero treats Caliban is an example of the colonized lands where the new rulers used the native people for their advantage. The colonizer’s influence on native people is presented by Shakespeare and Cesaire too, just in different languages. For Caliban, there is no importance in speaking Prospero’s language: â€Å"You taught me language, and /my profit on’t/Is, I know how to curse. † (Shakespeare 1. 2. -4); he is forced to do that in order to obey his commands. The colonization of the island took away Caliban’s own language, his name and his home that now he calls â€Å"ghetto†. (Cesaire 13) Shakespeare doesn’t focus as much as Cesaire on Caliban’s character. The language what he uses is from 1400s, and the characters are used mostly for their role in the play and not as a symbol of the coloniz ed lands as in Cesaire’s play. Changing the character’s color and language, Cesaire shows the essence of the diversity in people and their important role in life according to their skin and language. Ariel’s change is substantial, too. He is presented as a mulatto slave, which is another character of colonized lands. His identity is totally different from Caliban’s; he is the naive and obedient slave and not the fighter like Caliban. Ariel is representing the category of people who are ready to obey the master’s command and waiting for changes to happen. Ariel knows that Prospero uses him for his own purpose, and despite of all that, he approaches his tasks with enthusiasm, reporting any activities that he observes. Even though Shakespeare describes Ariel as a sprite, he has human qualities; he is longing for his liberty. He is invisible, but his actions are important, and he reflects human emotions: â€Å"ARIEL. If you now behold them, your affections / would become tender. / PROSPERO. Dost thou think so, spirit? / ARIEL. Mine would, sir, were I human. † (Shakespeare 5. 1. 35-39) Throughout the play, Ariel, the mulatto slave, is described as a compliant server and is treated in a nice way comparative to Caliban, who is treated horribly and threatened. The different treatment of slaves shows us that even between slaves are classifications, and they all have their place in world according to their skin color. In contrast with Shakespeare, Cesaire represents the two characters on a deeper level and focuses more on their personalities. Throughout the play, Cesaire describes Caliban and Ariel as two servants with different desires and places in the colonized land. Caliban is ready to fight for what belongs to him, including his identity, in contrast with Ariel, who accommodates to the situation and waits for a better future. How to cite Colonial Language, Behavior and Identity Formation in Two Tempests, Essay examples

New Trends in Global Business Governance

Question: Write about theNew Trends in Global Businessfor Governance. Answer: Introduction The growth of the economy spells good news for businesses, especially those that are looking to expand on the international platform. On that note, as companies seek to enhance their performance with the push for going global, they must consistently evaluate their overall activities and processes related to goods, services, marketing, etc. (Noruzy et.al 2013, p.1073). Evaluating performance is a vital continuous improvement model for organizations to gain a competitive edge as well as play a major role in the global market where competition is stiff and develops every day (Van Dooren, Bouckaert, and Halligan 2015, p. 6). Regardless of the precarious nature of employee performance, presently, the performance evaluation approaches has faced intense scrutiny to the point that employers are now inquiring the need for performance evaluation systems. The details of the paper will seek to shed light on the performance management reinvention process and the useful components of the organizat ional structure in which new performance management system is implemented. This is while basing special reference to the article Reinventing performance management by Buckingham and Goodall. The key questions to consider in this paper include; What is the primary purpose of the reinvented performance management system? How do team leaders measure employees value in their team? How do team leaders identify best performers and those that need improvement? Are the employees in the organization ready for a promotion? The initial step will be to examine the significance of the performance management process to an organization. The paper shall then proceed to explore the effective ways to drive, observe, and recognize performance Keywords: performance management, employee performance, organization structure, performance evaluation system Literature Search Performance management is perceived as the process in which the performance of an organization can be enhanced by developing the performance of members within a team structure (Haines III and St-Onge 2012, p. 1158). Most organizations spend a substantial amount of their time and resources in performance management practices. It is notable that majority of the employees are spending long hours in evaluating ratings, attending meetings, completing forms, etc. It is, therefore, important for employees to know the value the organization is deriving from investing in performance management and being able to understand whether time and resources allocated is spent effectively (Bao et.al 2013, p.444). Performance management activities include conducting the performance appraisal and employee development which are the major components of the human resources management. In the present world, significant evolution has taken place in the work settings, in many organizations this has, in turn, c ontributed to the rise of talented employees who play a critical role in the outstanding amount of output that organizations churn out to the market (Gallardo-Gallardo, Dries and Gonzlez-Cruz 2013, p.291). However, it has been reported that the current performance management system fails to produce satisfactory performance and improve employee engagement. A recent survey by Deloitte proved this fact as close to 60% of the executives stated that the existing performance management techniques are out of step with the organization's goals (Buckingham and Goodall 2015, p. 4). For this reason, Deloitte is reinventing its performance management systems to incorporate a much simple design that will streamline employees performance. With the business world undergoing rapid evolution, the management at Deloitte began to question as to whether the performance management system that has been relied upon for several years is sufficient to drive the companys performance. Changes warrants leaders and managers to be performance oriented; otherwise, they become the subject of criticisms for failing to do so (Moynihan and Lavertu 2012, p.592). The new approach developed will be focused to evaluate promptness, one size fits one, agility, and continuous learning and development to be supported by new methods of amassing consistent performance data. Developing Objectives To redesign the future performance management process, organizations need to identify the key purpose of the system at the company. The newly designed performance management system should be able to recognize performance. The process should be able to influence activities that encourage fair promotion and compensation as well as poor performer managerial judgments (Bianchi 2012, p.144). The system should also enable the team leaders to observe performance (Goetsch and Davis 2014, p.8). This helps to derive a broad stream of data that gives the managers an outlook into the performance of the organization. Another purpose of the new system is to enable create a performance. The objective of the model to manage performance is to fuel more of the performance. Every business has a bottom line that is driven by the performance of the workforces. As such, there is need to establish effective ways to drive performance in real time on the team members. Additionally, the performance management model should be centered on the right features and that time is not unexploited puzzling through the bygone. Buckingham and Goodall 2015, p. 5) recommended shifting the focus and asking team leaders about their future actions to a particular team member and not focusing their questions about their skills. They further developed four questions that should be directed at the team leaders which included: 1. Given what I know of this person's performance, and if it were my money, I would award this person the highest possible compensation, 2. Given what I know of this person's performance, I would want him/her on my team, 3. This person is at risk for low performance, 4. This person is ready for promotion today (Buckingham and Goodall 2015, p. 5-6). Driving Performance One effective way of creating performance is to establish strong internal communication systems (Okoro and Washington 2012, p.55). Designing check-ins are one effective way to facilitate communication about tasks and to make their logistics a habit (Mueller-Hanson and Pulakos 2015, p.3). The nature and content of check-ins have morphed through time as it varies from one person to another, project to project as well as period to period. To successfully introduce this new technique, giving members prompts to initiate conversations and sending emails with a yes or no voting button to determine whether team members sparked a check-in conversation with their team leader. Team leaders and members are required to meet a one to one relationship in order to explore immediate feedback and outcomes for the period. It seeks to align priorities for what is impending, and it is affected with a powerful lens (Mueller-Hanson and Pulakos 2015, p.3). The team leaders have the opportunity to discuss ho w each team member will deliver on the work given their own unique skills and capabilities and how each individual will develop opportunities for them to accomplish (ROBBINS JUDGE 2015, p.322). Observing Performance Buckingham and Goodall (2015, p.2) stated that evaluating a person's skills tends to produce unreliable data. Today, most organizations are moving away from the science of ratings; however, this does not imply that they should discontinue collecting performance data, rather, they should capture performance data of a different kind. The performance management process requires a new method of assessing performance. The performance snapshot is designed to aid this. Performance snapshot is an efficient tool for team leaders to capture data about each team member's performance at specific times. Performance snapshots are said to be time-oriented, thereby allowing team leaders to closely capture his or her evaluations of performance when it occurs (Halawani et.al 2012, p. 243). When a period ends, numerous snapshots are completed for each individual so that the projects captured is captured. The snapshots are also considered to be simple. The team leaders are provided with a folks mobile a ccessibility to make them simple for their workforce to allow an ongoing flow of data throughout the period. Performance snapshots are also said to be research based. This requires team leaders to rate their intended future actions instead of asking them to rate the skills of their team members. While implementing the new performance management model, team leaders will be able to make decisions based on what they know about each of their workforces rather than what they think of an individual. Recognizing Performance After the team leaders have collected their set of data, it is then aggregated and reviewed to provide the leaders with a broad point of view of performance in an organization. The management sits down with the team leaders to assess the scatter chart that plots snapshot data. The data is integrated to allow team leaders to generate their own conclusions in order to fuel significant talent decisions (Boachie-Mensah and Seidu 2012, p.74). The redesigned performance management process has been founded on three objectives incorporating numerous constituents. The components function self-sufficiently but also support each other to build an environment of performance. Conclusion As noted in the above literature, the role that performance management plays and the potential that it has in organizations is significant, in the strictest sense. In the bid to ensure the effectiveness of performance management, the process must be embedded on a firm and stable leadership and an organizational structure that works to improve its overall processes. It is evident that when conducting employee appraisals and evaluations, managers are always looking to retain hardworking and efficient employees who have aligned their tasks in such a manner that they are able to meet the organization's goals. However, changes ought to take place in how performance management is done. However, how well an organization manages its employee's performance, the concepts designed by Buckingham and Goodall are worth noting. The change should enable shift the focus beyond what is the performance management process? To concentrate on how to align the leaders, team members, coaches, etc. to be abl e to properly undertakes projects. Optimization should create a focus on establishing a new generation coupled with new skills, mindsets, and insights to drive performance and engagement of individual and the team. List of References Bao, G., Wang, X., Larsen, G.L. and Morgan, D.F., 2013. Beyond new public governance: a value-based global framework for performance management, governance, and leadership. Administration Society, 45(4), pp.443-467. Bianchi, C., 2012. Enhancing performance management and sustainable organizational growth through system-dynamics modelling. In Systemic management for intelligent organizations (pp. 143-161). Springer Berlin Heidelberg. Boachie-Mensah, F.O. and Seidu, P.A., 2012. Employees perception of performance appraisal system: A case study. International Journal of Business and Management, 7(2), pp.73-88. Buckingham, M. and Goodall, A., 2015. Reinventing performance management. Harvard Business Review, 93(4), pp.40-50. Gallardo-Gallardo, E., Dries, N. and Gonzlez-Cruz, T.F., 2013. What is the meaning of talentin the world of work?. Human Resource Management Review, 23(4), pp.290-300. Goetsch, D.L. and Davis, S.B., 2014. Quality management for organizational excellence. Upper Saddle River, NJ: pearson. Haines III, V.Y. and St-Onge, S., 2012. Performance management effectiveness: practices or context?. The International Journal of Human Resource Management, 23(6), pp.1158-1175. Halawani, S.M., AlBidewi, I., Ahmad, A.R. and Al-Romema, N.A., 2012. Retrieval optimization technique for tuple timestamp historical relation temporal data model. Journal of Computer Science, 8(2), p.243. Moynihan, D.P. and Lavertu, S., 2012. Does involvement in performance management routines encourage performance information use? Evaluating GPRA and PART. Public Administration Review, 72(4), pp.592-602. Mueller-Hanson, R.A. and Pulakos, E.D., 2015. Putting the performance back in performance management. Society for Human Resource Management and Society for Industrial and Organizational Psychology. Noruzy, A., Dalfard, V.M., Azhdari, B., Nazari-Shirkouhi, S. and Rezazadeh, A., 2013. Relations between transformational leadership, organizational learning, knowledge management, organizational innovation, and organizational performance: an empirical investigation of manufacturing firms. The International Journal of Advanced Manufacturing Technology, pp.1-13. Okoro, E.A. and Washington, M.C., 2012. Workforce diversity and organizational communication: Analysis of human capital performance and productivity. Journal of Diversity Management (Online), 7(1), p.57. ROBBINS, S. P., JUDGE, T. A. (2015). Organizational behavior. Boston, Pearson. Van Dooren, W., Bouckaert, G. and Halligan, J., 2015. Performance management in the public sector. Routledge.