Activity based costing

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Activity Based Costing

Summary

The study was carried out to provide empirical evidences on the existence of business environment variables in firms, such as production diversity, production complexity, cost structure, Size of firm and the level of competition, which adopt ABC in compare to those who don't adopt ABC.

The evidence was a feed back from a questioner that was received from 10 manufacturing companies.

The characteristics examined are related to the firm characteristics and business environment variables, which are related cost structure, production complexity, production diversity, size of firm and the level of competition.

Previous studies by researchers such as cooper and Kaplan (188), and baker (14) have documented the benefit of using ABC and who should use it.

Those studies shed the light on the characteristics that should be considered before deciding to adopt ABC. These characteristics such as the percentage of overhead cost in total manufacturing costs, firm size, level of competition and degree of complexity and diversity .the classic aim of adopting ABC is to obtain better information about product costs. Therefore, it was considered as a model of cost allocation. Barker (14) and Jenkinson & Hui (14) suggested that companies with more over head costs would feel the necessity of adopting ABC.

Another factor is found by Cooper & Kaplan (188) that is the more complex and diverse is the product lines, the larger the number of departments needed to support its transaction.

Cooper (188), banker and Johnson () suggested that the diversity in production volume, size, complexity, setup and martial costs would increase the distortion of product cost information and therefore, firms, with this kind of characteristics, should use cost drives as a mean of tracing cost product to have useful and effective cost measure and therefore, the use of ABC would be possible.

Another study was done (Estrin, Albert 14) to suggest that the implementation of ABC needs comprehensive and complex process, that is costly and time consuming, which lead to the increase of the company cost. This would imply that large firms would be using and affording ABC.

Additional reason for implementing ABC, as cooper suggested, is companies who are in highly competitive environment should consider ABC as ABC would provide better product cost information.

Five hypotheses were established from previous studies discussion related to issue of adopting ABC.

1. Firms which have a greater proportion of overhead in total manufacturing cost are no more likely to adapt ABC then firms which are smaller proportion of over head in total manufacturing cost

. "Firms which have more production complexity are no more likely to ABC then firms that have less production complexity."

. "Firms which have more production diversity are no more adopt likely to ABC then firms that have less production diversity"

4. Large firms are no more likely to adopt ABC then small firms

5. Firms which operate in highly competitive industries are no more likely to adapt ABC than firms which operate in less competitive industries.

Finally, the outcome of the study indicates that there would be major differences between companies, which adopt ABC, and those not adopting ABC in regard to product complexity and diversity and level of market competition. In turn there would appear to be insignificant difference in relation to the proportion of overheads costs .

Mail questionnaire was sent to 50 Victorian manufacturing companies of which 14 companies responded. The aim of the questionnaire is to collect information from those companies, which adopted and had not adapted ABC. The targeted 50 companies were asked to return it within two weeks. The response rate of 4% .

Evaluation

Objectives, Motivation

This paper was another way to explore how several variables like high production diversity, high production complexity, large cost structure, the larger Size of firm and the high level of competition can be an indicator for companies who adopt ABC.

There is no a clear heading on the paper for justification or motivation. However, it is easy to be depicted by reading it. Some previous research were quite beneficial for this research so we can deduce that this research might open the door for future research and certainly will add to the existing literature of ABC. The researchers haven't mentioned clearly if their motivation is to supersede previous studies or to stress or ensure their validity.

Research question

The research question wasn't explicit. It wasn't stated laterally in the beginning of the paper as a question.

Literature review

There are prior literatures for this paper as it was mentioned above.

I believe the literature was quit rational and comprehensive, it seems to indicate that researchers did a lot of studies and review for the topic. The literature review is in chronologically order and is quite supporting to their hypotheses. Most of the recommendation is so clear except the last point mentioned "highly competitive environment " it would be good if researchers have defined what do they mean by highly competitive environment.Article Review

Author Sheilds, M.15

Title An empirical firms' implementation experiences with activity based costing'

The study was based on the theoretical model developed by shields and young (18).

An exploratory research, using a quantitative approach to test 5 prediction concerning firm's variation in the degree of success with activity based costing. Mailed questionnaire was sent to companies and 14 responded. It is not be able to judge the responds rate since we were not told the total number of firms that were initially involved in the survey.

Predictions tested were

· The significant variation in the degree of success firm have with activity based costing

· The relationship between behavioral variables (top management support competitive strategy quality and JIT/speed, etc)

· Technical variable (canned software, custom software) its relationship with activity-based costing

· Activity-based costing implementation variable (behavioral organization & technical used in subset.

The result having been statistically analyzed, were found to be in line with the 5 prediction tested thus it could be said that the study totally support the technical models of ABC implementation developed by shields and Younge 18 and Argyris and Kaplan(14)

The primary objective of ABC system is to provide accurate product cost information. High-level accuracy is beneficial when introducing new products, adopting new markets, developing new product strategies, and making product mix and outsourcing decisions. Companies with homogenous products and labor-intensive operation gain little from ABC (Tatikonda, lakshmi, 00).

Activity based system that aims at reduction of product cost distortions, which is in turn cased by old cost accounting system is its aim.

Conclusion/comments

The paper is well presented and organized. The research topic is very interesting, being an exploratory research; it has created awareness and led the foundation for further research to be done on this topic. An important contribution of this research is to highlight the need for additional research work especially with first hypotheses. Further studies, in different geographic areas, and with applying the test on different industries may well bring all the limitations of this research in ways that would be more agreeable by a wider audience. Finally, the paper did not allow the reader to know whether or not the pilot test was conducted. I would highly recommend this test to be conducted and clearly stated in the paper as well as recommending a face to face interviews with the respondents instead of the questionnaires.

The paper is an exploratory study that tends to provide evidence related to the characteristics of companies who adopt ABC in comparing to those who don't adopt.

These evidences are corresponding to some past research work that gave the impression that companies, which adopt ABC, would have different characteristics in compare to those who don't adopt ABC.

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SHOULDICE HOSPITAL

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Two letter airline code to remind people that an SQ flight is not just an ordinary flight., it's a quality flight.

SQ culture to Protect SIA's culture , which was a hybrid of East and Wast cultures.

Combination of lots of communication and not suffering from a language barrier.

They expect loyalty to the company and the country. They don't give seniority a lot of value. People move up according to performance .Singapore in general operates on meritocracy.

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Staff Training

The Crew remembered the names of Raffles and First class passengers at boarding and learnt to spot who anted to chat and who wanted to be left alone.

They were to be Customer champions.

Profit Sharing Plans A sizeable part of all employees' earnings as much as months pay , came from a profit sharing scheme.

Monitoring customer satisfaction

Addressing complaints from passengers.. Each complaint was investigated and answered in writing.Index movements were carefully studied for early indications of how SIA was meeting customers expectations.

147 Malayan Airlines first flight

SQ

Frist to offer free drinks and headsets as well as a choice of quality meals for eonomy class passengers.

Most modern fleet of airlines.- Since it frequently brought in the latest models , the average age of SIA's aircraft was 5 years 1 month , well below the industry average of 1 years.

11 SIA introduced Celestel , the world's first international on board telephone service.

It had been the first airline to offer inflight facsimile services.

Technology

Interactive video screens which would enable passengers to access real time news , play computer games , make telephone calls or order items for sale on board.

This would enable passengers to carry on their stock market business or transmit data to their companies on the ground , without leaving their seat.

Outstanding Service on the Ground -

It was to make people's perception of ground service as positive as their perception of in-flight service.. Each Airport unit was given standards in terms of punctuality, baggage handling , speed and friendliness of check-in , efficiency of seat assignment , number of complaints and complaints from customers and professionalism in handling delays and efficiency of transfers.

Majority of SQ's employees were Singaporeans with shared values and concerns and importance was placed on this unity.

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King killa

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A Modest Proposal

written by Jonathan Swift

In his lengthy literary career, Jonathan Swift wrote many stories that used a broad range of voices and were used to make some compelling personal statements. For example, Swifts, A Modest Proposal, is often heralded as his best use of both sarcasm and irony. Yet taking into account the persona of Swift, as well as the period in which it was written, one can prove that through that same use of sarcasm and irony, this proposal is actually written to entertain the upper-class. Therefore the true irony in this story lies not in the analyzation of minute details in the story, but rather in the context of the story as it is written.

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One of the voices that is present throughout the story is that of irony. The story itself is ironic since no one can take Swifts proposal seriously. This irony is clearly demonstrated at the end of the story; Swift makes it clear that this proposal would not affect him since his children were grown and his wife unable to have any more children. It would be rather absurd to think that a rational man would want to both propose this and partake in the eating of another human being. Therefore, before an analyzation can continue, one has to make the assumption that this is strictly a fictional work and Swift had no intention of pursuing his proposal any further.

One of the other voices that is present throughout the entire story is that of sarcasm. In order to understand this further, a reader has to comprehend that Swift, becoming infamous after Gullivers Travels, was a member of the upper-class. Right from the first paragraph Swift attempts to fool his readers by the sarcasm of the dreary scene that Swift presents. For example, he mentions that it is a melancholy sight to see beggars and their children on the street. The sarcastic paradox in this statement is whether it is a melancholy object for him, having to see homeless people every day, or for the beggars lifestyle? Upon first reading this one may be led to believe that Swift is a compassionate writer attempting to feel the pain of the beggars. But as the story continues, a reader can look back and note that he is using a sarcastic tone and the only sad sight that he sees is the fact that people of his status have to deal with commoners. It is a good combination that makes the reader think twice about any other statements, and the voice used, after the first paragraph.

This leads to the underlying statements that appear throughout the story. It is quite clear that Swift has strong feelings of resentment, bordering on hate, for the poor people that wonder the street. For example, he tries to qualify his proposal by saying, it is very well known that they are dying, and rotting , by cold and famine, and filth, and vermin . . . they cannot get work and consequently pine away for want of nourish.. Once a reader understands this, they can see the true purpose of his proposal. He wants to lower the population of beggars in his country, so what better way to do it than by putting an end to the younger generation of beggars? This is also proven since throughout the story he only mentions that the upper-class of society would be able to purchase the sacrificial children. The upper-class would also take the carcasses and use them to, make admirable gloves for ladies summer boots for fine gentlemen.. Also, when he makes his calculations as to how many children would be available for sale, he never takes into account the children from the rich families. In short, Swifts message is that rich children serve a purpose, the advancement of Ireland, while poor children are nothing but a burden to the republic.

A reader has to conclude that a work of this nature, from such a dynamic author, must be read with both some literary awe and criticism. One can spend many hours trying to analyze the words, the sentences and even entire paragraphs to find a deeper hidden meaning in this story. Yet, this story should be viewed as a fictional work and as one of the best demonstrations of dual sarcasm and irony combined.

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A Visit to an AA Meeting

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Have you ever attended an Alcoholic Anonymous (AA) meeting? Well the experience is one to remember. Lucky for me, my attendance at the meeting was just a project for my Social Problems class. Unfortunately, not everyone who attended was there for the same project. These people were actual rehabilitating alcoholics. I felt sorry for them but curious about their stories. Why would anyone have to depend on alcohol to help solve his/her problems or for any other reason?

When I arrived at the meeting, everyone was asked to put his/her name on a tag and wear it. Then, we were asked to sit in the chairs in the center of the room. The chairs were all put together, not too close, in a large circle. At first, I felt uncomfortable because they knew I was only there for my project. I believed that they were not going to be able to open up easily because I did not actually have the same addiction they had. But once the session began, they opened up amazingly. I think they wanted me to listen to their stories, so that I would not some day return to an AA meeting for myself.

They each took turns telling about their lives and their addictions. Everyone's story matched up at some point. They all seemed to have so many problems. The alcohol seemed to be the only way out. I will not tell you their names, but I will tell you their stories. I remember one man recalled that his father had been an alcoholic. Therefore, he blamed his father for him having become dependant on alcohol. He strongly believed that it was already in his blood and there was nothing he could do to get it out of his system. I guess he felt it was easier to blame someone else rather than put the blame on himself. He also said that his father's drinking problem had put his father in an early grave. But it did not stop this man from drinking. He went on with the idea in his mind that it had been because of his father that he had to drink. He drank for about seven or more years until he realized that he could stop drinking even if it was in his blood. He had decided that life was too short to live it this way.

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There was another young guy, maybe twenty-four, who had become an alcoholic. He had begun drinking since he was about sixteen years old. At age seventeen, he went into the military so that maybe he could do something good in his life. But he began to drink again. His excuse was that there was nothing else to do but drink. There was nowhere to go or no one to see. So all he could do to pass the time was drink a few or more beers with others who loved to drink. He finally realized that the more he drank, the more he was unable to put the beers down. One after another he drank his teen hood away. The drinking even put him in jail a few to many times for disturbances and violence towards others. He remembers that he would drink and suddenly he would become unstoppable and pick fights with anybody that was around. Now he wishes he had not depended on alcohol for so long. He stated that maybe if he had not been drinking all those years, he would have friends to talk to and maybe a girlfriend to make memories with. But like he said, "You can't change the past or dwell on it, you can only look towards the future." Hopefully, he meant that he would try to make a better future, one without the alcohol and the parties, instead one with friends and maybe even a girlfriend.

Although everyone's stories were interesting, the one person that really caught my attention was a woman. I have always known there were men and women drinkers. But to meet a woman alcoholic was unreal. I believe she should have been at home taking care of a family or pursuing a career. But who am I to judge. When she stood up to say her name and she said that she was an alcoholic, I about passed out. At that point, I thanked God quietly in my head that I did not grow up with an alcoholic mother. Well the woman stated that her reason for having become so dependant of alcohol was because she had gone through so much in her life. She said that all the memories of her childhood and teenage years were awful ones. She had even become a young teenage mother who had given up her baby for adoption. She felt as if no man wanted her and that her family was ashamed of her. The alcohol seemed to make all these memories disappear. Actually, all the drinking was doing was making her recall these awful thoughts more clear than before. She said that she would find herself the next day, after sobering up, bleeding in places where she had cut herself while she had been drinking. One day she found herself in the hospital though. This was probably when she realized she had a problem with alcohol and it needed to be cured soon. The first step to making that happen was actually admitting that she had a problem with alcohol. The AA meeting helped her do that. She felt she was not alone here. There were others around with her same addiction. She felt that she could really open up with others like her and that is what she has been doing.

I have tried to put myself in their positions, but it seems that I do not have to try very hard. Now, I have come to realize something about myself. Maybe this was not just a project for my class. I drink every weekend. I may not drink everyday, but it is an every weekend thing. It is something I feel I have to do, even if I do not have any major problems in my life. Am I becoming an alcoholic? I always answered that question with a, "No". Now I am not so sure. I really believed that an alcoholic was someone who drank everyday. But now I know that is not true. From what I understood at the meeting, an alcoholic is someone who drinks at a constant rate, not everyday. Alcoholics develop a pattern, sort of like the one I have developed. The people I met at the meeting also said that their drinking interfered with their families and anyone around them. My drinking always interferes with my family. My wife and I fight every weekend because she cannot deal with fact that I have to drink like her alcoholic father. All I do is tell her to leave if she does not like me to drink. I try to act like I run things since my drinking buddies are around. She has even threatened to leave me because of the person I become when I drink. She says that I scare her. That is not something I want. But at the time I am drinking, so I do not pay much attention to her. Even though my parents were not alcoholics, I enjoy drinking every weekend and whenever I get the chance.

Remember how I said I was very uncomfortable at the meeting. Now I know why. It was because it was my story that needed to be told to someone. But I had not realized it until after the meeting, at home with my wife. I was telling her about the meeting and the experience it was. She then turned to me and asked, "So, did you learn anything from that experience?" The AA meeting I attended was a benefit to me. I now realize that I have been developing a problem with alcohol just like the people I met had. In the past three weekends I have not touched any kind of alcohol. I care for my family and our future. I do not want to return to any AA meeting where I will be the one telling the story. I thank my instructor for telling me to attend one of these meeting. It has helped me observe the life of others who have had a major problem with alcohol and it has helped brighten my eyes to what alcohol can do to a person and their surroundings. Alcohol is not the life for me, my wife and son are. I feel that maybe classes should start sending more students to these AA meetings. Many people think that it will not happen to them or the people they love and know. The Alcoholic Anonymous meetings will get the message out to them. It can happen to anyone and it may be happening already, you just have not realized it. These meetings can also help people understand that anyone with an alcohol problem can be helped. Alcoholics can turn their lives around, but they have to want to do it first. No one else can change them.

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Did joy kill her

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Did joy kill her?

Yesterday I read one of Kate Chopin¡¯s stories, ¡°The Story of An Hour.¡± This story told us about a woman named Louise Mallard who had heart problems. One day Louise heard her husband was killed in a train accident. She was sad at the beginning. After a short while, she begins to think about a new life. All the sadness and hopelessness turned to happiness and joy. She was full of joy. At this time her husband suddenly came back. Suddenly, she died. All the people thought joy killed her. Do you think joy killed her? In this story the author uses many symbols such as a window, some stairs, and Louise¡¯s marriage to show the struggle some woman face in marriage and life.

First, Louise has ¡°a weak heart¡± (). Notice this is very important, because the entire story was based on this and this symbolizes dependent. If she didn¡¯t have a weak heart, the story cannot continue. Louise has heart problems, so that makes her dependent. She relies on her husband. She stays at home every day. Her husband supplies food and clothes for her, and controls her. She has no freedom. This weak heart also paved the way to her death.

Second, just like ¡°a weak heart¡± (), the window is another symbol in this story. Do not just think that only it is a window. Actually, the window means freedom and new life outside. In this story the author wrote, ¡°Outside her window she could see the trees. The air smelled like spring rain. She could hear someone singing far away. Birds sang near the house. Blue sky showed between the clouds¡± (). What a beautiful picture! How terrific nature is! Through the window the idea of freedom came to her.

Third, as well as the window, the stairs are another important symbol. In the story, the author wrote, ¡° Just as suddenly, the tears stopped. She went to her room alone. She wanted no one with her¡±(). Here, the stairs means who gains self-consciousness and independence. She wants to begin a new life, and separate from her old life. In her room, she looked out of the window. She can see the green trees and hear the birds singing. She totally forgets all the sadness. She is full of hope about her new life. According to the story, she thought all the rest of days would be her own. She really wants life to be longer. She anticipates her new life. But after a short while, she goes downstairs. Here, going downstairs means death, because all her hopes, joy and happiness are destroyed. Since when she gets downstairs, her husband suddenly comes in. She dies of disappointment.

At last, like other symbols, marriage as another symbol plays a big role in this story. Look at the following sentences, ¡°She knew the tears would come again when she saw her husband¡¯s body. The kind hands, now dead and still. The loving face, now still and gray. She would live for herself alone. There would be no strong mind above her¡±(). Based on these sentences, I think marriage, on one hand means security; on the other hand, it means a prison. Why? A long time ago, a married woman was one who didn¡¯t work. Her husband earned money to support the family. So does Louise. On the other hand, we all know one hundred years ago, a woman had low social status. This was also true in America. She was totally under her husband¡¯s control. She had no rights in her family. In short, marriage not only symbolizes security but also symbolizes a prison.

In conclusion, Kate Chopin used simple story to express her deep meaning. She used the pen as a weapon to write that women were treated unfairly, and point out that women have low social status in that time. Look back at all the symbols, I felt just like I was back in the early 1th century, and in the story. Louise died; she died of disappointment, not joy. Actually, Louise was a victim in that time.

Bibliography

Chopin, K. (1). ¡°The story of an hour.¡± Found in C. G. Draper¡¯s

Great American Stories One. Englechiffs, N J Prentice Hall Regents,

0-5

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