Service Provision of Good Customer Service Technique - 1100 Words

Managing Customer Service: Provision of Good Customer Service Technique (Essay Sample) Content: Managing Customer ServiceNameProfessorCourseDate Managing Customer ServiceProvision of Good Customer Service TechniqueProviding excellent customer service will create loyal customers who will be willing to refer your business to colleagues, family, and friends. To provide customer service should start with a genuine desire to delight your customers but one needs to think beyond selling your products or services. The first step in making good customer service is to know your products or services in and out such that in case the customer asks common questions about the product, you will be able to answer them accordingly. The seller should know how the product or service works. The person dealing with the customers should be friendly to the customers. When dealing with customers face-to-face or even through telephone, the customer should be able to see or realize as smile through the voice every time they ask for help (Noble et al., 2015). It is always said that custome r service starts with a smile, the person should be ready to be friendly to the customer. Always, gratitude is memorable; it is good to thank you to the customer after every transaction or conversation, as a start of good customer service. It will remind your customers why hired your company or shop at your store. All the staff should be trained on how to interact, talk, and solve problems with customers (Conway Briner, 2015). It will help in providing the staff with skills and tools to carry out good customer service at any point in time they are interacting with customers. The staff handling customer service needs to show respect to the customers. It is through being respectful and courteous to the customers and avoiding a situation where personal emotions overtake the desire to make the customer leave happy. Presenting problems or Ideas in Customer ServiceIn any business organization, there is a protocol to follow when raising or presenting any issues or ideas. When the team han dling customer services has a problem or idea, they will present it to their supervisor who is in charge of their department. The supervisor will present the raised issue to the management and even offering some suggestions on how to solve it, as he/she will understand it better from the explanation forwarded from the customer representative teams. The management will respond to the issue immediately to avoid losing customers to the competitors.Conscious or Unconscious Customer QuestionsBefore customers make the decision to purchase, they will ask themselves questions consciously or unconsciously. Such questions include; will the product or service satisfy my need? Will I afford to buy the product? Is the product of the right quality? Is there any other alternative product or service? Will the product need any other cost after buying? In most cases, the questions will be about the price, quality, satisfaction, affordability and any costs incurred after buying the product (Keiningham et al., 2015). The customer will be trying to cage him/herself if the product will assist him/her as well as meeting the costs incurred when buying and after buying.Ways of learning good customer service skillsEmployees can learn good customer service skills in various ways. Training is one of the ways, as the employees will acquire various skills on how to interact and respond to frequent customer questions. The organization will frequently assess customer services offered by the employees, and if they realize any weaknesses or any improvement needed, they will organize training to equip the employees with the skills needed (Noble et al., 2015). Employees will also acquire customer service skills through experience. Since the employee will have been handling customer services for some time, he/she will have learned how to respond to common customers and how to respond to the customer beginning when the customer enters the business premises. Another way of learning customer service skills is through staff interaction and discussions. After a given period of working, the management can decide to have a staff forum to discuss how they have been working for sometime concerning customer service or any other activity. In the forum, the staff will explore their successes and weaknesses, and they will advise each other on how to deal with the customer. At the end of the forum, every employee will have learned how to improve on the successes and work on the weaknesses to meet the needs of the customers.Quality Products and ServicesFor the customer to receive quality products and services the organization should set the objectives or the standards of the product needed to meet customer satisfaction. Through the market assessment, the management with the help of the staff in the marketing department will develop the standard quality of the product needed in the market. Ti is after conducting a survey to ascertain the quality of the current products offered in the marke t, weaknesses of the products, and any improvement on the product to meet customer needs. As a result, the management will set quality standards about the survey conducted in the market (Conway Briner, 2015). Another entity is the external body, which is responsible for setting overall quality standards of certain products within a geographical area. In such cases, the quality standards of certain products should be equal, and it will be regulated by one entity. Examples of such entities include Bureau of Indian Standards, American National Standards Institute, and Brazilian National Standards Organization.Workplace ApplicationThe business operation involves day-to-day functions and activities of the business conducted with the aim of generating profits. In my workplace, starts from knowing the customer needs and demand in the market. After knowing the customer needs, the business will decide the quality and type of products to be produced to meet the customer needs and sustain st iff competition in the market (Keiningham et al., 2015). Producing quality products, which meet the customer needs, requires qualified staff to work on the production, serve customers and other departments as well as enough funds to support the general operation of the business. When all these factors are inco...

Phases of the Bacterial Growth Curve

Bacteria are prokaryotic organisms that most commonly replicate by the asexual process of binary fission. These microbes reproduce rapidly at an exponential rate under favorable conditions. When grown in culture, a predictable pattern of growth in a bacterial population occurs. This pattern can be graphically represented as the number of living cells in a population over time and is known as a bacterial growth curve. Bacterial growth cycles in a growth curve consist of four phases: lag, exponential (log), stationary, and death. Key Takeaways: Bacterial Growth Curve The bacterial growth curve represents the number of live cells in a bacterial population over a period of time.There are four distinct phases of the growth curve: lag, exponential (log), stationary, and death.The initial phase is the lag phase where bacteria are metabolically active but not dividing.The exponential or log phase is a time of exponential growth.In the stationary phase, growth reaches a plateau as the number of dying cells equals the number of dividing cells.The death phase is characterized by an exponential decrease in the number of living cells. Bacteria require certain conditions for growth, and these conditions are not the same for all bacteria. Factors such as oxygen, pH, temperature, and light influence microbial growth. Additional factors include osmotic pressure, atmospheric pressure, and moisture availability. A bacterial populations generation time, or time it takes for a population to double, varies between species and depends on how well growth requirements are met. Phases of the Bacterial Growth Cycle The bacterial growth curve represents the number of living cells in a population over time. Michal Komorniczak/Wikimedia Commons/CC BY-SA 3.0 In nature, bacteria do not experience perfect environmental conditions for growth. As such, the species that populate an environment change over time. In a laboratory, however, optimal conditions can be met by growing bacteria in a closed culture environment. It is under these conditions that the curve pattern of bacterial growth can be observed. The bacterial growth curve represents the number of live cells in a bacterial population over a period of time. Lag Phase: This initial phase is characterized by cellular activity but not growth. A small group of cells are placed in a nutrient rich medium that allows them to synthesize proteins and other molecules necessary for replication. These cells increase in size, but no cell division occurs in the phase.Exponential (Log) Phase: After the lag phase, bacterial cells enter the exponential or log phase. This is the time when the cells are dividing by binary fission and doubling in numbers after each generation time. Metabolic activity is high as DNA, RNA, cell wall components, and other substances necessary for growth are generated for division. It is in this growth phase that antibiotics and disinfectants are most effective as these substances typically target bacteria cell walls or the protein synthesis processes of DNA transcription and RNA translation.Stationary Phase: Eventually, the population growth experienced in the log phase begins to decline as the available nutrients become depl eted and waste products start to accumulate. Bacterial cell growth reaches a plateau, or stationary phase, where the number of dividing cells equal the number of dying cells. This results in no overall population growth. Under the less favorable conditions, competition for nutrients increases and the cells become less metabolically active. Spore forming bacteria produce endospores in this phase and pathogenic bacteria begin to generate substances (virulence factors) that help them survive harsh conditions and consequently cause disease.Death Phase: As nutrients become less available and waste products increase, the number of dying cells continues to rise. In the death phase, the number of living cells decreases exponentially and population growth experiences a sharp decline. As dying cells lyse or break open, they spill their contents into the environment making these nutrients available to other bacteria. This helps spore producing bacteria to survive long enough for spore producti on. Spores are able to survive the harsh conditions of the death phase and become growing bacteria when placed in an environment that supports life. Bacterial Growth and Oxygen Campylobacter jejuni, shown here, is a microaerophilic organism requiring reduced levels of oxygen. C. jejuni is the bacterium which causes gastroenteritis. Henrik Sorensen/The Image Bank/Getty Images Bacteria, like all living organisms, require an environment that is suitable for growth. This environment must meet several different factors that support bacterial growth. Such factors include oxygen, pH, temperature, and light requirements. Each of these factors may be different for different bacteria and limit the types of microbes that populate a particular environment. Bacteria can be categorized based on their oxygen requirement or tolerance levels. Bacteria that can not survive without oxygen are known as obligate aerobes. These microbes are dependent upon oxygen, as they convert oxygen to energy during cellular respiration. Unlike bacteria that require oxygen, other bacteria can not live in its presence. These microbes are called obligate anaerobes and their metabolic processes for energy production are halted in the presence of oxygen. Other bacteria are facultative anaerobes and can grow with or without oxygen. In the absence of oxygen, they utilize either fermentation or anaerobic respiration for energy production. Aerotolerant anerobes utilize anaerobic respiration but are not harmed in the presence of oxygen. Microaerophilic bacteria require oxygen but only grow where oxygen concentration levels are low. Campylobacter jejuni is an example of a microaerophilic bacterium that lives in the digestive tract of animals and is a major cause of foodborne illness in humans. Bacterial Growth and pH Helicobacter pylori are microaerophilic bacteria found in the stomach. They are neutrophiles that secrete an enzyme that neutralizes stomach acid. Science Picture Co/Getty Images Another important factor for bacterial growth is pH. Acidic environments have pH values that are less that 7, neutral environments have values at or near 7, and basic environments have pH values greater than 7. Bacteria that are acidophiles thrive in areas where the pH is less than 5, with an optimal growth value close to a pH of 3. These microbes can be found in locations such as hot springs and in the human body in acidic areas such as the vagina. The majority of bacteria are neutrophiles and grow best in sites with pH values close to 7. Helicobacter pylori is an example of a neutrophile that lives in the acidic environment of the stomach. This bacterium survives by secreting an enzyme that neutralizes stomach acid in the surrounding area. Alkaliphiles grow optimally at pH ranges between 8 and 10. These microbes thrive in basic environments such as alkaline soils and lakes. Bacterial Growth and Temperature New Zealands Champagne Pool is a hot spring that contains a community of thermophilic and acidophilic microorganisms whose distribution relates to the temperature and chemical environment. Simon Hardenne/Biosphoto/Getty Images Temperature is another important factor for bacterial growth. Bacteria that grow best in cooler environments are called psycrophiles. These microbes prefer temperatures ranging between 4 °C and 25 °C (39 °F and 77 °F). Extreme psycrophiles thrive in temperatures below 0 °C/32 °F and can be found in places such as arctic lakes and deep ocean waters. Bacteria that thrive in moderate temperatures (20-45 °C/68-113 °F) are called mesophiles. These include bacteria that are part of the human microbiome which experience optimum growth at or near body temperature (37 °C/98.6 °F). Thermophiles grow best in hot temperatures (50-80 °C/122-176 °F) and can be found in hot springs and geothermal soils. Bacteria that favor extremely hot temperatures (80 °C-110 °C/122-230 °F) are called hyperthermophiles. Bacterial Growth and Light Cyanobacteria (blue) are photosynthesizing bacteria that are found in most habitats where water is present. Several spores (pink) are also seen. Steve Gschmeissner/Science Photo Library/Getty Images Some bacteria require light for growth. These microbes have light-capturing pigments that are able to gather light energy at certain wavelengths and convert it to chemical energy. Cyanobacteria are examples of photoautotrophs that require light for photosynthesis. These microbes contain the pigment chlorophyll for light absorption and oxygen production through photosynthesis. Cyanobacteria live in both land and aquatic environments and can also exist as phytoplankton living in symbiotic relationships with fungi (lichen), protists, and plants.   Other bacteria, such as purple and green bacteria, do not produce oxygen and utilize sulfide or sulfur for photosynthesis. These bacteria contain bacteriochlorophyll, a pigment capable of absorbing shorter wavelengths of light than chlorophyll. Purple and green bacteria inhabit deep aquatic zones. Sources Jurtshuk, Peter. Bacterial Metabolism. National Center for Biotechnology Information, U.S. National Library of Medicine, 1 Jan. 1996, www.ncbi.nlm.nih.gov/books/NBK7919/. Parker, Nina, et al. Microbiology. OpenStax, Rice University, 2017.Preiss, et al. Alkaliphilic Bacteria with Impact on Industrial Applications, Concepts of Early Life Forms, and Bioenergetics of ATP Synthesis. Frontiers in Bioengineering and Biotechnology, Frontiers, 10 May 2015, www.frontiersin.org/articles/10.3389/fbioe.2015.00075/full.

The Preface By William Lloyd Garrison - 3512 Words

The preface by William Lloyd Garrison describes the encounter between Frederick Douglass and Garrison, at an anti-slavery convention. It tells about how this encounter led to a long partnership between the two as well as Douglass’ involvement in the Anti-Slavery Society. At the convention the people noticed his appearance as well as his intellectual side. The crowd seemed to respond well to the idea of protecting Douglass against his owners. In the convent Garrison says Douglass’ testimony made the audience question their ideas about black being inferior. Garrison then goes on to talk about how any inferior ideas about a race are the cause of slavery. He describes the events where a shipwrecked whites where held as slaves by blacks in Africa because they were seen as inferior. He then goes on to point of that many slaves have endured a much harsher life then Douglass, and he points out how murder of slaves was not being investigated. In the preface there was a letter to Douglass from a Wendell Phillips, addressing Douglass as a friend. He says that he is happy the writing of former slaves is now being published and able to be but into history. The prior history of slave owning was by slave owners themselves and they left out very important details. He then goes on to say that he was astounded at the harsh ways he was treated in an area that was considered a less harsh area. He then goes on to talk about how since he put the real names of himself and of his masters he hasShow MoreRelatedThe Preface Starts Off By William Lloyd Garrison1695 Words   |  7 PagesThe preface starts off by William Lloyd Garrison describing his encounter with Frederick Douglass at an anti-slavery convention in Nantucket. Garrison tells us that Frederick Douglass made an escape from the southern prison house of bondage and that his speech at the convention was a memorable one. Frederick Douglass’s had eloquence and a skill of persuading. Connecting people’s minds and hearts to his words of description about the reality of slavery. The audience responded with great attentionRead MoreThe Narrative Of The Life Of Frederick Douglass941 Words   |  4 Pagesanti-slavery abolitionists, William Lloyd Garrison and Wendell Phillips. In the preface of the narrative, William Lloyd Garrison credits Douglass by describing in detail Douglass’ impact on slavery and liberation. Garrison describes, â€Å"Whose minds he has enlightened on the subject of slavery, and who have been melted to tears by his pathos, or roused to virtuous indignation by his stirring eloquence against the enslavers of men!† (Douglass v). In this illustration, William Lloyd Garrison credits Douglass asRead MoreThe Abolition Movement Of The 1800s1547 Words   |  7 Pagesbecoming important, and crucial to the abolishment of slavery. The American Anti-Slavery Society played key roles in the abolition of slavery. The Anti-Slavery Society is what began the abolitionist movement. It was founded in Philadelphia by William Lloyd Garrison, Arthur and Lewis Tappan, and a few others. This ensemble issued the Declaration of the Anti-Slavery Convention; the Declaration of the Anti-Slavery Convention announced the reasons for formation of the society and establishing its goalsRead MoreThe Anti Slavery Movement By William Lloyd Garrison, Arthur And Lewis Tappan1580 Words   |  7 PagesThe Anti-Slavery Movement began to take shape in 1833. William Lloyd Garrison, Arthur and Lewis Tappan, and other members gathered in Philadelphia and formed the American Anti-Slavery Society. The group was created to provide perspective into slavery. Through the use of almanacs containing poems, drawings, essays, and other material, the Anti-Slavery Society was able to illustrate the horrors slavery. Through the distribution of these alm anacs, people were shown the types of struggles and horrorsRead MoreA Brief Look at Frederick Douglass737 Words   |  3 Pagesstatement of his success was made evident in the preface and afterward, which was written by white abolitionists. William Lloyd Garrison and Wendell Phillips were abolitionists before meeting Douglass, but upon hearing his story encountered and even deeper and greater aspect of the importance of abolition. Upon having Douglass on the abolitionist’s side, they also received a face and a story to give evidence to the injustices they were talking about. Garrison and Phillips who were noteworthy people atRead MoreFrederick Douglasss Narrative and Its Influence1209 Words   |  5 Pagesrights movement, Frederick Douglass. In 1845, many white people did not consider that a slave was able to write their own autobiography. However, William Lloyd Garrisons preface is an evidence for Douglass that he wrote the book by himself. Douglass was afraid to stand up and tell his story, since he had no education and no public speaking skills. Garrison wants us to keep in mind that the most famous black man in the country is a former slave. This was a way of convincing the crowd of the wrongs ofRead MoreFrederick Douglass Rhetorical Analysis930 Words   |  4 Pagesrather than just going out to buy some. William Lloyd Garrison, the author of the preface, brings up a very interesting story while trying to prove Douglass’s credibility. A white slave is a sure thing to keep anyone reading a book, because it is such an uncommon idea. A sailor who is sold into slavery comes back, and he can no longer speak english! His mental deterioration is so terrible, that the language he grew up speaking is foreign to him (Garrison 7). This little story plays to the audienceRead MoreThe Narrative Of The Life Of Frederick Douglass Essay1765 Words   |  8 Pagesrepresentation of Christianity from Douglass’ Narrative are who Douglass would call â€Å"true Christians† are William Lloyd Garrison and Wendell Phillips. William Lloyd Garrison is the founder of the American Anti-Slavery Society. Garrison and Douglass met at an abolitionist convention in Nantucket in 1841. Garrison employs Douglass for the abolitionist cause after he hears Douglas speak at the convention. Garrison s tated, â€Å"I shall never forget his first speech at the convention- the extraordinary emotion itRead MoreNarrative Of The Life Of Frederick Douglass Rhetorical Analysis1050 Words   |  5 Pagescountless occasions throughout his autobiography, Douglass uses vivid, grotesque and gory imagery to make us feel pain for the slaves. In chapter one, he recounts the time is aunt Hester was whipped â€Å"until her red blood dripped to the floor† by Colonel Lloyd. Using pathos, Douglass also is able to establish parts of his tone. When describing the whippings and how slaves were treated like animals, any reasonable person would expect Douglass to be enraged. He likely was, but he kept a calm, cool, collectedRead MoreSelfdom in Slavedom: Gustavus Vassa1503 Words   |  7 Pagessettled life. On the other hand, Jacobs is born into slavery and raised by her grandmother. We see influences of her family throughout her life, from â€Å"looking up to [her grandmother] with a respect bordering upon awe† to relying on her brother, William, while she waits in the attic to desperately searching for just a view of her children to remind her why she must gain her freedom. Economic developments of the South that led to the reliance on slavery in general and reproduction to further the

The Effectiveness of the Young Shakespeare Award free essay sample

Research Questions To do this, the research questions – how effective is the Young Shakespeare Award in Jamaaluddin School, in terms of teaching and learning vocabulary? , what are the long term benefits of the award? and would this award help to bridge the gap between year seven and year eight when the students start their secondary schooling? – are taken as consideration. 1. 6 The significance of the study This research will help not only to learn about the ways in which they conduct the award, but also it will give the opportunity to gain a broader knowledge about teaching and learning vocabulary. Furthermore, this case study can be helpful for the education system as a whole and it can be used as an instrument for improvement of teaching and learning vocabulary in schools.Most importantly, it can also be a useful guide for the management of Jamaaluddin School to identify current situation in Shakespeare Award and can be used as a constructive guide for improving the outcome of the Award. We will write a custom essay sample on The Effectiveness of the Young Shakespeare Award or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 2. 0 Methodology 2. 1 Setting This research is conducted in the Jamadudhdin School – one of the primary schools in male – aiming to identify the effectiveness of the Young Shakespeare Award in Jamaaluddin School, long term benefits the award and how it help to bridge the gap between year seven and eight. In order to get the information, observations and interviews were carried out inside and outside of the school campus, to study the case. 2. 2 Research Participants Participants for this research include teachers, parents and students who undertake the award now and the previous students. Programme in charge, five teachers, three parents, three students who are in Jamaaluddin now and three Shakespeare Award winners who are in year eight, nine and eleven were chosen for the project. 2. 3 Data CollectionIn this case study, small scale research was carried out in school where observations and interviews were conducted inside and outside the school. Observations were carried out for a period of one week to study the behavior, practices and routines of the award in the school. An interview was also carried with the programme in charge; five teachers, six students and three parents.

The Activity Based Costing Accounting Essay Essay Example

The Activity Based Costing Accounting Essay Essay 1.0 Introduction Over the old ages, there is barely any invention done in the direction accounting field, all that was done was merely minor betterments. Then Johnson and Kaplan came along and review that direction accounting is outdated. ( Otley 2008 ) The direction accounting during that clip was said to be excessively simple and impractical for determination devising. Thingss were made worst as modern directors tend to disregard the rating of stock list which in fact is closely tied to managerial determinations. ( Character 2001 ) Johnson and Kaplan criticize that the direction accounting system is giving the incorrect signals to directors for implementing the incorrect determination. ( Otley 2008 ) Harmonizing to Kaplan s 1984 paper Yesterday s accounting undermines production , it puts the incrimination on traditional cost accounting at the same clip brings up a new methodological analysis to replace the defects of traditional system which is known as Activity-based costing ( ABC ) . ( Geri A ; Ronen 2005 ) 2.0 Activity-based costing ( ABC ) 2.1 Introduction of ABC We will write a custom essay sample on The Activity Based Costing Accounting Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Activity Based Costing Accounting Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Activity Based Costing Accounting Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Introduction of ABC system can work out the issues caused by traditional bing accounting and it is proven that ABC provides better information in many countries particularly for budgeting and planning. It besides enhances strength in strategic decision-making and brings betterment in other concern countries. ( Mansor et al. 2012 ) . Besides, activity-based costing ( ABC ) was developed to work out the job with excess capablenesss because it includes direct task-resource costs every bit good as the allocated activity Centre costs. ( Stelling et al. 2010 ) Needy et Al. ( 2003 ) suggests that the stairss to implement procedure of ABC system are cost system rating, ABC design, ABC execution and system rating and proof. ( Ezzamel et al. 1990 ) ABC procedure should be a procedure of relentless and uninterrupted betterment alternatively of one-off event because it demands a basic head displacement by the direction. ( pg 173, Hughes 2005 ) . Activity-based costing has to travel through several stairss which are first placing the cost centers/activities to familiar all the activities to bring forth a merchandise. ( Ben 2002 ) Next will be taking the cost drivers used to execute activities. ( Simpson A ; Park 2005 ) Third, calculate a cost rate per cost driver unit or dealing and in conclusion define activity drivers for each activity and happen activity cost-driver rate. ( Ben 2002 ) 2.2 Debate on ABC system ABC is said to be a great system to be implemented. In fact, its system is said to be a redress for the restrictions of the traditional costing system. ( Mishra A ; Vaysman 2001 ) The system has legion benefic such as provides accurate bing appraisal, able to capture non-linearities in the production processes, assisting to integrate capacity-management and better the profitableness analysis of clients and providers. ( Mishra A ; Vaysman 2001 ) Taking all that into consideration, ABC system has truly played a good function particularly covering with high discrepancy of managerial private information. Though ABC is said to be a good system to be implemented in an organisation, the system itself is non perfect. This can be explain by giving excessively accurate informations to the direction may do issue as there is a hazard that these directors may used those information for their ownself involvement instead than for the stockholders. ( Mishra A ; Vaysman 2001 ) This is someway like the bureau theory. Besides that, it is besides of import to observe that ABC is less likely to be compatible in industries where managerial cognition, accomplishment, and attempt are non easy quantifiable. ( Mishra A ; Vaysman 2001 ) A considerable sum of expertness is besides needed for the successful execution of this system such as package development and high-technology manufacturing.A Furthermore, there are many houses who interested in implementing ABM system after comptrollers and operating directors had exposed to them. Even for little startup companies start developing ABC as PC-based patterning tool until today. ( Mansor et al. 2012 ) However, harmonizing to the recent article by Ness and Cucuzza [ 1995 ] , Player and Keys [ 1995 ] , Pattison and Arendt [ 1994 ] , many houses tried and failed utilizing the ABC system. It is said that the usual ground for such failure is due to their hapless execution procedure which is most likely caused by the deficiency of understanding of what ABC is, how it should be deployed and that the package was non IT integrated ( Sharman, 2003 ) . 3.0 Activity-based Budgeting ( ABB ) 3.1 Introduction of ABB Activity Based Budgeting ( ABB ) is a system that is utile in pull offing shared service sections by supplying deeper penetrations to their capacity use and resource allotment than a traditional budgeting system. ( Moustafa, 2005 ) It acts as a portion of activity based direction, being a budgeting methodological analysis to find forecasted costs of activities required for the production. The use of activity based costing in the budgeting procedure enables the directors to transform fixed costs into variable costs and to believe about the costs more objectively ( pg 114, Cooper and Kaplan, 1998 ) . Furthermore, ABB tends to disregard activities that do non make value. From this, we can see that ABB is a good cost planning commanding instrument every bit good as a supporter for cost efficiency. 3.2 Discussion on ABB Activity based budgeting is more accurate in analysing costs and ease the profitableness possibilities. ( Sharman 1996 ) This is because through the execution of this system, information sing production procedure betterment, pricing and client profitableness analyses can be gained. ( Sharman 1996 ) Furthermore, as the budgetary procedure gets worst in the gambling facet, ABB is said to be able to assist to counter this issue. The engagement of existent employees will besides be higher with the execution of ABB. To co-operate good with ABB system, house s internal value opportunity have to be concerned to derive existent strategic competitory advantage. ( Portal 1993 ) The cardinal rule for value in the house must be support of value to the concluding client in every activity performed inside the house. For that construct to be operationally realizable, an ABC process-based attack demands to be developed ( Cook et al. 2000 ) 3.3 Development of ABB Other authors ( Navistar and McKinny 1999 ; Tinkler and Dube 2002 ) suggested that ABB could be developed from ABC system by turning the ABC push system procedure into a back computation method in what may be called pull system . First it starts with making the basic ABC system which begins with the analysis of all occupations into their elaborate activities. ( Bengku, 2010 ) Next would be finding activity drivers, available capacity of each driver, rates of ingestion for each, and calculating the drivers cost rates based on cost records. Then, the pull system is introduced through the anticipation of the concluding end product of the activity. ( Bengku, 2010 ) Using ingestion rates, the estimated demand on the available capacity will be calculated. The consequence of this would be the prognostic theoretical account of ABB, which will uncover the degree of capacity use. 4.0 Activity-based Management ( ABM ) 4.1 Introduction of ABM ABM enables the organisation ( Kaplan A ; Cooper 1998 ) to carry through its results with fewer demands on organisational resources. As defined by CAM-I ( Consortium for Advanced Manufacturing-International, ABM is a system whereby it concentrates on the managerial facet of activities as a key to unlock the potency of the company to increase client value which will so better the profitableness of the company. There stand foring a displacement from a purely fiscal position to a wholesystem position due to increase in users of ABM system. Furthermore, it regains over the traditional cost accounting system by including both fiscal and non-financial informations in its coverage. ( Gupta A ; Galloway 2003 ) 4.2 Operational A ; Strategic ABM ABM works to heighten efficiency, lower costs and plus use. It can increase the capacity of resources by cut downing machine downtime, bettering or extinguishing wholly defective activities and procedures and increasing the efficiency of the organisation s resources. ( Pete, n.d ) Furthermore, it explores assorted ways a company can make and prolong a competitory advantage in the market place. ABM attempts to change the demand for activities to increase profitableness, encompasses determinations about merchandise design and development where the biggest chance for cost decrease exists, improves relationships with providers and clients. ( Pete, n.d ) 4.3 Debate on ABM Merely like ABC, ABM is said to be a great system to be implemented. The benefits from operational ABM can be measured by decreased costs, higher grosss through better resource use and cost turning away. ( Stefan n.d. ) Besides that, ABM system helps in prioritising quality betterment undertakings by bettering the truth of cost informations. They can supply information to assist measure capacity determinations by identify constrictions caused by inefficient equipment. ( Gupta A ; Galloway 2003 ) However, ABM fundamentally portions the same restriction as ABC system. Harmonizing to the other research workers ( Bescos et al. 2002 ; Cohen et al. 2005, Askarany and Yazdifar 2007 ) , the chief grounds for rejecting the execution procedure of ABC/ABM might be satisfaction with the bing traditional cost systems, deficiency of direction support and involvement, execution procedure associated with high costs and ingestion of clip and resources. 4.4 Development of ABM Fabrication has incurred some drastic alterations during the last 20 old ages, for case net incomes have shrunk and overhead has risen dramatically. ( Gupta A ; Galloway 2003 ) Due to such major alterations, directors are supposed to happen out why is there an addition in efficiencies but non in profitableness and fight. This is where ABM is implemented to help in this issue. There is a displacement from ABC to ABM has been supplemented by the widening of ABC/M application to different types of concern, to different functional specialisations within concern and to the complementarities of ABC/M to other new high-profile direction and accounting techniques ( pg 504, Bjornenak A ; Falconer 2002 ) . 5.0 Impact of the new thoughts on both companies and advisers 5.1 Xu Ji Electric Co. Ltd Xu Ji Electric Co. Ltd is a big private limited fabricating company in China ( Fei A ; Yu 2011 ) Xu Ji implemented ABC to one of its chief production divisions as the first test and so extends the usage of ABC in one of its subordinates and gross revenues maps. The execution of ABC solved issue of inaccuracy in traditional costing system. It is able to follow direct labor costs straight to merchandise every bit good as to apportion fabrication operating expenses on the footing of up-to-date direct labor hours. ( Fei A ; Yu 2011. ) There are rapid alterations in internal direction construction causes some activity cost drivers to be ignored. ( Geri A ; Ronen, 2005 ) Although there is some issues incurred while implementing ABC system such as compatibility of information system and misunderstanding of ABC constructs by IT coders, nevertheless it is solved and execution was successful. Overall, ABC has gained a positive feedback to obtain some accurate merchandise cost information compared to traditional system. ( Geri A ; Ronen, 2005 ) It besides helps the director to hold better apprehension in gross revenues activities and to hold a valid control over gross revenues disbursals and gross revenues companies. 5.2 Surveies in Australia s overall houses The survey is conduct by 17 Australian companies listed by ABC Learning Centers Ltd ( Australia 30/06/2006 Annual Report ) which already practising ABC system. It tells us how the impact of ABC affects the overall houses public presentation in Australia. Survey is carried out by giving out questionnaires, by phone and mail. We got the blessing for questioning participants with several inquiries. It seemed that the execution of ABC has convey a positive consequences to the houses with the aid of take downing production cost by happening out major costs for each of the merchandises every bit good as lowers down clients cost. ( Zaman 2009 ) Furthermore, it helps in increasing efficiencies and effectivity in managerial determination doing which will take to an addition in house s gross and public presentation 5.3 Transportation service: A Shared Service Department This is a subordinate of a big governmental authorization in Egypt. In Egypt, a service such as the transit service is regarded as portion of a production line for contracts in the building field. This analysis is carried out by questioning employees with a series of treatment as good. Here, it is concluded that ABB system can be implemented in traditionally managed environment and that this is good to the company itself. The company found that ABB is utile in cost trailing being able to observe cost of the service unit from each activity. ( Moustafa 2005 ) The merchandise transit service procedure can be traced excessively with ABB. It is able possible for them to place topographic points which capacity non to the full utilized in service sections with the assistance of ABB. ( Moustafa 2005 ) With that, it is able to set up nonsubjective control and public presentation rating measurings in the country of service section s activities. But, it must be noted that there will be some troubles while implementing ABB system. For case, there is an issue refering the scrutiny of cost information at manus. ( Navistar A ; McKinney, 1999 ) So, for the initiating phase of ABB, there is a demand of utilizing expensive resources to construct the ABB database to function as the foundation of this system. ( Cokins 2003 ) Furthermore, another restriction identified is the common one is puting steps for human labors based activity. It is ever difficult to make up ones mind which step to utilize because of flexibleness that characterizes human capacity. 6.0 Decision As stated earlier, Johnson and Kaplan believe that direction accounting is no longer a utile conceptual class for forming research activity. ( Otley 2007 ) Therefore, ABC, ABB and ABM are introduced and developed to get the better of restriction of traditional costing system. With mention to the unfavorable judgments of Johnson and Kaplan, traditional costing system tends to disregard merchandising and distribution cost and merely concentrate on fabrication cost. Therefore, development of the three systems such as ABC, ABB and ABM can work out the issue by including both fabrication and non-manufacturing cost in the computation. Furthermore, activities based on labour hours or cost has become undistinguished because of its flexibleness on which step to utilize. Through ABC system, the costing system is improved to supply better consequences cause of the assorted drivers based on different activities.A Furthermore, to make bing under the cover rate is unjust if all cost is charged utilizing the same rate since different merchandises have different ingestion of resources. With the activity based systems, bing is carried out based on resource ingestion which is said to be a fairer method. Last, since after ABC system is implemented, it is now become utile in determinations doing instead that merely serves the demands of fiscal coverage. As mentioned above, it is clear that ABC, ABB and ABM bring positive impacts by bettering managerial determination in their several Fieldss. ( 2317 words )

Gentlemans Agreement essays

Gentlemans Agreement essays Philip Greenwood is a magazine reporter that is offered a job in New York to publish a series on anti-Semitism. Greenwood is having a hard time finding an angle approaching the Hebrew religion. After several nights of no leads he decides to write his good friend from childhood and wants to ask, what is it like to be Jewish? Realizing just before he begins to type, there is no way of fully understanding what it feels like to be a minority unless he pretends to be Jewish himself. In order for him to make this project work few people know the truth about the new man that has arrived in New York City. Philip is a tall slender man with dark features such as his hair and eyes. He is able to pass as Jewish. What Greenwood doesnt realize is that it will effect his entire life style and the ones he loves. The project is under way, and he notices that with in one day word has spread throughout the entire magazine company that a new Jewish man has been assign an article to publish. Problem after problem start to occur after Philips little boy comes home from school confused on what religion he is. Greenwood explains to Tommy that in order to fully understand what it feels like to be Jewish he is acting as though he of the same religion. Philip has little problems along the way, until Dave is back from being over seas. Dave is the long time friend who faces the cruel world every day by being Jewish. Dave and Philip and another reporter go out on the town for a couple of drinks to talk about the old times. While Dave is sitting down in a chair, a rude man bumps in to him and asks his name. After hearing his last name the man was ready to fight. Philip had to step in between the two. He soon realized that anti-Semitism is no joke. Greenwoods project had been going along for about one month and he and his soon to be wife were having difficult times as well. P ...

How far a company in the UK faces barriers to new product innovation Essay

How far a company in the UK faces barriers to new product innovation - Essay Example enterprises were surveyed , mostly across the manufacturing and services sectors and predominantly those firms which had more than 10 employees, and focused primarily on the development of new products. The innovativeness of films in the 2005 survey was categorized into three distinct sub classes, i.e., (a) novel innovators, who introduced at least one new product in the market (b) imitating innovators who have not introduced at least one new product and (c) incomplete innovators, who had engaged in innovation activities but had not introduced any new product or process during the period. When all the participant firms were assessed on the basis of novel innovators, it may be noted that only 16% from all the various sectors were found to belong in this first category, as depicted in the graph below: As clearly evident from the graph above, manufacturing firms appear to have been the largest innovators, followed closely by financial and business services, and these sectors have also been the most profitable sectors. As compared to this, the approximate percentage of firms engaging in continuing new innovation activity in the same sectors in 2007 is provided in the table and graph below: It is significant to note that construction is the sector that shows the highest percentage of new innovation activity, while similar activities in the manufacturing sector appear to have declined (See Figute 3.1 in 2007 survey). However, when this is compared to the extent of continuing innovation activity, the graphical representation changes as follows: This reveals that innovation activity has been continuing in the manufacturing sector, while the extent of continuing innovation is low in the construction sector. This appears to suggest that the patterns of innovative activity have changed; the drive to develop new products was greater in the manufacturing sector in 2005 which has been continued, while the manufacturing sector may be experiencing a similar drive towards