Seligram Inc. Case Analysis

At the beginning, the Electronic Testing Operations (ETO) measured two components of cost: direct labor and burden, but the burden is grouped into a single cost pool that includes all costs and divided by direct labor dollars to obtain the burden rate. (Q2) ETO’s manager picked up 5 components to evaluate the impact of different accounting system. The reported costs from existing system can be computed as follows, given the burden rate 145%: Product Direct Labor Burden Total Costs ICA 917 1,330 2,247 ICB 2,051 2,974 5,025Capacitor 1,094 1,586 2,680 Amplifier 525 761 1,286 Diode 519 753 1,272 Based on the accounting manger’s proposal, the operation burden can be divided into machine-hour and direct labor burden. We use the revised burden rate 21% and machine-hour rate $80. 1 to show the updated costs: Product Direct Labor Burden Machine Hour Machine Burden Total Costs ICA 917 193 18. 50 1,482 2,591 ICB 2,051 431 40. 00 3,204 5,686 Capacitor 1,094 230 7. 50 601 1,924 Ampl ifier 525 110 5. 00 401 1,036 Diode 519 109 12. 00 961 1,589If ETO follows the consultant’s recommend, treats the main test room and mechanical test room as different cost pools. The three-burden-pool system reports the cost: ($63. 34 for main room burden rate and $112. 63 for mechanical room) Product Direct Labor Burden Main Room Hour Mech. Room Hour Test Room Burden Total Costs ICA 917 193 8. 50 10. 00 1,665 2,774 ICB 2,051 431 14. 00 26. 00 3,815 6,297 Capacitor 1,094 230 3. 00 4. 50 697 2,021 Amplifier 525 110 4. 00 1. 00 366 1,001 Diode 519 109 7. 00 5. 00 1,007 1,635Among the three costing systems, we prefer the consultant’s proposal (Q3). The accounting manager treats the machine hours as separate cost pool because the automated operation process leads to large percentage of total cost comparing to direct labor. Measuring the machine hour costs can help us to assess the total burden more accurate. However, given the same machine hours, the different hours spend in main room and mechanical room also incurs different costs. We can see from Exhibit 5 that mechanical room has higher unit cost per hour.Therefore, the three-cost-pool system can trace the costs back to the actual operation factors more clearly. (Q1) According to the two explanations shown above, the critical problem that causes ETO to fail is the single cost pool accounting system. In the single cost pool system, all products consume direct labor and overhead in the same proportion. However, some products need more direct labors while others require automated machinery operation. And the trends of direct labor obsolescence also biased the calculation of burden rate, which causes the verall product cost assessment become misleading. Managerial Accounting Case Study 2: Seligram, Inc: ETO Group 1 2 Although we prefer the consultant’s proposal, the three-cost-pool system still can be further improved by introducing another cost pool, the technical support costs (Q4). Both the accounting manager and consultant regard the administrative and technical functions as the same cost factor. However, we think the technical support is very different in nature comparing with administrative cost. Each type electrical component which sent to ETO varies greatly in its complexity.For example, a keyboard IC is much simpler then a 3D graphic processing IC and requires less (or nearly no) technical support since keyboard IC is a matured product. Administrative cost usually includes general overhead such as indirect salaried employee, security, store/warehousing, telephones, and others. If we classify the technical functions in the same cost pool as administration costs, then a keyboard IC and a 3D graphic processing IC share the same direct labor burden rate, which is not reasonable. Therefore we recommend a four-cost-pool system that separate technical support from general direct labor burden. Q5) From the data provided in Exhibit 5 and Exhibit 7, we can calculate the ma in test room burden rate if the new machine is included. The first year’s burden rate will be: Hours Variable Depreciation Other Total Old Machine 33,201 887,379 88,779 1,126,958 2,103,116 New Machine 400 100,000 500,000 225,000 825,000 Sum 33,601 987,379 588,779 1,351,958 2,928,116 Machine Hour Burden Rate $ 8 7. 14 (first year) And the remaining years’ burden rate: Hours Variable Depreciation Other Total Old Machine 33,201 887,379 88,779 1,126,958 2,103,116New Machine 2,400 100,000 125,000 150,000 375,000 Sum 35,601 987,379 213,779 1,276,958 2,478,116 Machine Hour Burden Rate $ 6 9. 61 (remaining years) The original burden rate calculated from three-cost-pool system is $63. 34. Both the first year ($87. 14) and remaining years’ ($69. 61) burden rate per machine hour are much higher, especially for the first year. Since the new equipment is only needed by one or two customers in the foreseeable future, we should treat the new machine as separate cost center, or the new equipment will have a disastrous effect on ETO’s pricing structure.

Housing; Recreational Areas and Bathing Facilities; disaster santation Essay

Housing; Recreational Areas and Bathing Facilities; disaster santation Moduule 4 (Case) - Essay Example Discuss two methods that have been used to treat swimming pool water, ozonation and chlorination. Then, identify the method or combination of methods that would provide the best protection to swimmers and the public health. This paper discusses the hazards that low-income people living under conditions of poor sanitation face due to exposure to mold and lead painting. It gives possible solutions to these problems while taking into account the income level of the population. This paper also discusses treatment of swimming pools by chlorination and ozonation as methods of treating swimming pool water. Studies show that mold growth and dankness are related with respiratory wellbeing. However, health threats in relation to exact levels of molds are not yet known (Jacob, Ritz, Gehring, Koch, Bischof, Wichmann, & Heinrich, 2002). The people living in the low-income apartment complexes are at risk of allergies and fungal diseases among a myriad of other health complications (Ocean monitoring program: FAQ, 2007). Jacob et al. examined the consequences of enclosed mold and allergic sensitization in children. They realized â€Å"mold spore count for Cladosporium and Aspergillus were associated with increased risk of allergic sensitization† (2002). Therefore, living in proximity to mold leads to extremely high chances of conducting respiratory ailments. It also leads to displaying signs of conjunctivitis because of breathing in air contaminated with mold spores from interior surfaces. Continued exposure to air contaminants also puts these people at peril of acquiring atopic indicat ions of all other widespread, inhaled allergens apart from molds. Jacob et al. cite that kids who inhabit the same abode from their time of birth depict most symptoms of sensitization to allergens (2002). Lead-based paints contain lead, which is a potential carcinogen. The peeling paint poses a significant hazard to the people as it releases

Proposal Essay Example | Topics and Well Written Essays - 2250 words

Proposal - Essay Example s showed correlations between violent video games and aggression (Gentile), poor social skills (Kutner and Olson), racism (Anderson, Buckley, and Gentile 8), and poor academic achievement (Bryant). Although the causative nature of violent video games is not yet widely accepted, several studies depict that the more time children spend in playing these games with crude language, the more verbally and physically aggressive they become (Anderson, Buckley, and Gentile; Fink). Bad language in violent media is a critical factor, because it can arouse negative thoughts and images, which can drive aggression (Fink). There could be a connection between listening to and speaking crude language, even if it is just â€Å"fantasy† or make-believe play for these games, and actually feeling and being more aggressive against others. These relationships between playing violent media and poor social and academic skills are not surprising, since the military has used violent video games to desensitize and to train soldiers to kill (Gentile). If the military can use violent media to prepare these soldiers for combat, it is not impossible for the same conditioning to happen for young children, whose moral, intellectual, and psychological stages are not prepared to understand the difference between â€Å"playing† and real-life aggression and violence. This is a proposal for a paper determining the impacts of violent video games on the youth, especially those kinds which contain profane language. Profane language pertains to cursing and treating other people verbally with disrespect. The topic of this proposal is violent video games with crude language. These are games that some adults normally play for fun and recreation. These games are also commonly made for adult audiences. They are not supposed to be played by adolescents, especially by younger children. In reality, however, children and teenagers have easy access to these games. Their parents may not be aware of the ratings on these

Integrated Communication Marketing Assignment Example | Topics and Well Written Essays - 250 words - 3

Integrated Communication Marketing - Assignment Example hat can compel me to participate is that I will get a bonus point for sending an email to a prospective customer who in turn will also pass on the message. These bonus points can be redeemed for a product that is being marketed. I think viral marketing campaigns are effective with customers given that the recipients of messages are likely to respond if they realise that the information is coming from their peers. The consumers become anxious to read the message if they realise that it is coming from a close friend. When they find the message appealing, they are likely to pass on to their peers and friends. This means that viral marketing becomes inexpensive because the customers pass along the message to others. This is a very effective marketing strategy among a targeted market segment given that the consumers will get information about a product which compels them to respond. They can do this by trying the product and once satisfied, they can also convince their peers to purchase

Sexual Harassment Essay Example | Topics and Well Written Essays - 750 words

Sexual Harassment - Essay Example In Vinson verses Meritor Savings Bank, 477 United States 57 in 1986: the United States Supreme Court acknowledged harassment lawsuits against firms for encouraging a sexually aggressive work setting. In 2006, United States’ Head of the state then, George W. Bush endorsed a law that banned the spread of irritating messages on the Internet (also known as spamming) with no discloser of the transmitter's identity. Harassment is unwelcome behavior that is centered on religion race, sex (including pregnancy), citizen origin, color, age (41 or older), and disability. Harassment becomes illegal where 1) stomaching the offensive behavior becomes a situation of sustained employment, or 2) the behavior is severe and persistent enough to make a work setting that a sensible person would ponder intimidating, hostile, and abusive. Anti-discrimination directives also forbid harassment against persons in retribution for filing a prejudice charge, attesting, or playing a part in any manner duri ng an investigation, lawsuit, or proceeding under these directives; or opposing occupation drills that they rationally believe victimize against persons, in defilement of these laws (Walsh 76).Annoyances, petty slights, and unrepeated incidents (unless very serious) will not amount to the point of criminality. To be illegal, the conduct has to create an employment setting which would be hostile, intimidating, or unpleasant to rational people (Walsh 78). Aggressive conduct may comprise, yet not restricted to, slurs, offensive jokes, epithets and name-calling, physical attacks and threats, bullying, ridicule and mockery, invectives and put-downs, invasive objects and pictures, in addition to meddling with work execution. Harassment can transpire in a range of situations, comprising, but not restricted to, the following: The harasser could be the victim's overseer, a boss in another area, a negotiator of the proprietor, a colleague, or even a non-worker. The victim does not need to be the individual harassed, however, can be anybody affected by the unpleasant conduct. Illegal harassment may arise with no economic damage to, or acquittal of, the victim (Walsh 78). Avoidance is the effective tool to eradicate harassment within the place of work. Employers are urged to take suitable steps to avert and correct illegal harassment. They ought to communicate to workers that undesirable harassing behavior will not be stomached. They can achieve this by forming an effective grievance process, offering anti-harassment coaching to their employees and managers, and taking instant and suitable action once a worker protests. Employers should endeavor to form a setting in which workers feel open to raise trepidations and are self-assured that those apprehensions will be tackled. Employees are urged to notify the harasser openly that the demeanor is undesirable and has to stop. Employees must also convey harassment to administration at a primary stage to inhibit its escalation ( Friedman 40). The company is inevitably accountable for harassment through an overseer whose harassment ensues in an undesirable employment deed such as dissolution, failure to hire and promote, in addition to loss of salaries. If the overseer's harassment ensues in an aggressive work setting, the manager can avoid legal responsibility only

Protective security research project Assignment

Protective security research project - Assignment Example The study found out that most of the security firms and Close protection Officers were in favour of including a compulsory physical fitness test as a pre-requisite for SIA front line license award. With all the technological advances being made in the world today, security is being recognized globally as one of the areas which has greatly benefitted from these developments while at the same time suffered from it. Many people are becoming more aware of the security risks they face everyday. They seek the services of Close Protective Officers (CPO) who basically offer security services to anyone who feels that he/she is at risk and therefore in need of security services. As the need of security services increases, the effectiveness of CPO’s is coming under close scrutiny. It has been noted that physical fitness is one of the key areas that has the potential of increasing the overall effectiveness of CPO’s. In order for an individual to practice as a CPO, he/she has to be licensed. Security Industry Authority is the body mandated to award licenses to individuals who meet the criteria. Among the requirements for the award of a CPO license is a clean criminal record a nd undergoing CPO training. This study was conducted with an intention of evaluating whether CPO’s need to complete compulsory fitness tests in order for them to gain their Security Industry Authority (SIA) front line license. A brief background at this point would be of great value as it would assist contextualize this study. The Security Industry Authority (SIA) is a Non-Departmental Public Body (NDPB) that was established under the PSIA Act of 2001. It is an independent body that has the mandate to license all the individuals who meet the criteria for licensing. Any individual who wants to work as a front line operative, they must have a clean criminal record, undergo an identity check and a competency

Intercultural Communications Essay Example | Topics and Well Written Essays - 750 words

Intercultural Communications - Essay Example This study operated on two essential aspects of international and non-international friendships of students. The scores based on intercultural attitudes and multicultural personality characteristics. The irony of the study regards the fact that students who had international friendships had low scores of intercultural interaction conception. It is vital to note that the study had a limited number of varieties to participants. This regards the fact that USA is an extensive area of varieties of cultural attitudes. For instance, there are schools that are located in rural areas. They differ from those that are located in town areas. The research group should have noted this and integrate varied data from different cultural scenarios. There are considerable and varied reactions to international students. For comprehensive information about cross-cultural interactions, research needs different contexts of intercultural friendships (Williams and Johnson 43). This is essential in eliminatin g barriers to comprehensive results. However, the research had a unique articulation. This regarded the fact that it based its theme on host attitudes, to international friendships. This was different from the familiar perspective of researching on international students, perceptions of their social scenarios. ... There were three hypotheses that based on this. To begin with, students, who had no international friendships, would have low emotional and cultural empathy. In addition, they would have low scores on open-mindedness and flexibility. Additionally, US students with no international friendships would have high scores on racism and related concepts of intolerance and emotional instability. Lastly, students, who had international friendships, would highly score on intercultural experiences and activities. The first hypothesis was the same to the result that stated of international friendships. It stated that students, who had international friendships, scored highly on open-mindedness. It is vital to note that the concept, of open-mindedness, is crucial for cross-cultural interactions. This is consistent with previous findings that state the same. In this sense, individuals, who are open-minded, have less inclination towards withdrawing themselves from other ethnic groups. The scores, of open-mindedness, are core elements of determining prejudice and intolerance. In this sense, highly open-minded individuals would have greater experience in inter-cultural communication and general interaction. As regards level of apprehension in communication, the results confirmed the second hypothesis. In this sense, students, who had international friendships, reported low apprehension in multi-cultural scenarios. This means that such students had low anxiety in cross-cultural scenarios because they had more experiences in the same. These findings are in line with the AUM theory that states of the same. It states that anxiety and apprehension