Agri-Tourism Operations Management

Agri-Tourism Operations Management Introduction Agri-tourism is increasing in popularity, and is sought by many farmers as an alternative source of on-farm income. It is a popular concept among the European farmers for nearly a century [Busby Rendle 2000]. Defined as a tourist or recreation enterprise on a fully working farm, agri-tourism can include plenty of attractions, activities, accommodation, amenities etc. Two primary reasons are cited for the recent increase in agri-tourism development. The first reason is linked to a growing interest amongst tourists for on-farm experiences. The second primary reason for increasing agri-tourism development is the state of farming in modern society. Changes in farming practices make it increasingly difficult for farmers to support themselves solely through farming. It is for the latter reasons that Blackberry Hill Farm was developed as a tourist centre. However, the farm has been unable to cope with its overwhelming popularity, which has created a few complexities in the management of ev eryday operations. The overall objective of this report is to recommend changes to improve the day-to-day operations of Blackberry Hill Farm. Capacity Constraints Jim and Mandy Walker define very specific personal, family and business goals for Blackberry Hill Farm. Their goals are tied to a set of values concerning family, environment and community that have grown through time. Their challenge is to develop a whole farm strategy that, over a course of five, ten years or more, would live up to their values and goals, by taking advantage of their current business strengths and perceived market opportunities. While there are numerous potential advantages for Jim and Mandy in becoming involved in agri-tourism, the business is not without its potential risks and associated costs. From the case study, some of the frequently mentioned challenges relate to: Incurring unforeseen or prohibitive developmental and marketing costs Placing unforeseen and excessive demand on farm and community services and activities Providing only seasonal employment opportunities Creating unforeseen environmental and social impacts Given these concerns, it is imperative that Jim and Mandy take a proactive role in planning and managing the development of the farm. Short Term Operations Issues The pick-your-own operation initiated at the Blackberry Hill Farm has been a reasonable success primarily due to many operations related reasons. First, Jim and Mandy are relieved of the burden of finding and paying temporary seasonal labour at harvest time. Second, it overcomes the farmers distaste for direct sales and provides them with opportunities to think like customers. However, the popularity of such an operation will necessitate Jim and Mandy to rethink about plenty of operational issues such as creating adequate parking space, having restrooms and a safe entertainment area for children. Children are best kept away from the picking area as they contribute disproportionately to damaged crops. Attention to these basics will help build repeat sales for the Blackberry Hill Farm. Furthermore, pick-your-own operations are primarily meant to target families who do not have the space to grow their own seasonal vegetables. The mix of vegetables and fruits will depend on customersâ₠¬â„¢ tastes, which can be identified by the customers’ frequent visits to the farm. This also gives ample scope for the Walkers to introduce home delivery of their favoured hand picked fruit and vegetable for a nominal fee. Medium Term Planning and Control Another critical component of operations strategy involves the plan for filling resource gaps. Making changes in the existing resource may mean making better use of under utilized resources. For example, Tractor rides are extremely popular with the visitors, though the overall capacity in comparison with the number of visitors during peak times is extremely low. Since, the Walkers are reluctant to invest in expanding capacity of the tractor rides, it is recommended that they introduce guided and themed walks within the farm during peak times as this will slightly reduce queuing for the tractor rides. Furthermore, average length of stay in the preserving kitchen should be reduced to off-peak time. To counter this, the Walkers could introduce short films on the preserving kitchen in a dedicated screening area away from the kitchen. The same principle could be employed to the bakery to reduce the bottle necks. Furthermore, the case study illustrates there are parking problems during peak periods with complains from the local Police. To counter this, Blackberry Hill Farm should attempt to capitalize on the advantage of creating productive partnerships with local transport services to provide transport facilities to and from the farm to the nearest train and bus station during peak periods. This will not only encourage the visitors to use public transport, but will also ensure that there are reduced parking problems in the farm. Long Term Strategic Issues Porter (1996) argues that strategy is a set of activities in which an organization will excel to create a sustainable competitive advantage in the marketplace. This competitive advantage can be to deliver greater value to customers than competitors or to provide comparable value at lower prices. Nevertheless, organizational strategies have to be continuously monitored to reflect the changes in the business environment and to weave these changes within the organizational competencies. As Porter (1996) rightly concedes, operational effectiveness and organizational strategy are equally essential for superior performance. A company can outperform the rivals if it can establish a difference that it can preserve and these differences are derived from various activities initiated by the organization in the process of manufacturing, marketing and selling. Furthermore, operational effectiveness is performing the same activities better than the rivals. The idea of developing a maize maze is a profitable option for long term planning and control and will help the farm with necessary revenue to further consolidate the farm’s activities. It will also help in developing Mandy’s idea of building up their business through organized school visits. To avoid occasional queues and to divert attention from other crowded attractions such as tractor rides and fixed exhibits within the farm, it is recommended that the maze is built a short distance away from the popular attractions such as fixed exhibits, petting zoo, pick-your-area, bakery, preserving kitchen etc. The maze in itself should keep the customers entertained for about two hours for a fee. Good crowd control, separate restroom facilities, refreshments and farm products to sell, will divert the queues away from crowding. Outdoor activities during summer months will make the customers thirsty. Ready-to-eat food and a selection of beverages that fits the farm’s theme will form an interesting part of the farm’s experience. Although, the case study illustrates that the farm has a bakery, cafà © and a preserving kitchen selling food products, small handcarts selling homemade ice-creams, people dressed in traditional farmers clothes selling fruits and sandwiches from farmers baskets, barbeque etc at vantage points within the farm will spread the visitors evenly, thereby reducing queues. Furthermore, improvements in inventory and storage management will help benefit the farm as a way to mitigate seasonal price and product declines. Since the farm shop at Blackberry Hill Farm is very profitable, investment in low-cost storage systems will help in preserving the produce and prolonging the marketing season. This will also help in retaining more permanent staff, rather than employing seasonal employees. Conclusion The development of agri-tourism in the recent years has increasingly created recreational and educational alternatives for citizens to have fun, to improve their quality of life and to satisfy the need of social interactions. In turn, the focus of traditional farm management is on operational effectiveness. Innovative strategies for agri-tourism business management need to be considered to maintain and create successful businesses. Understanding visitor needs and offering unique services and products to meet those needs are critical to the success of all businesses. In addition, careful study of who the visitors are and where they are coming from, as well as existing competitors, are essential. References Busby, G., Rendle, S. (2000). The Transition from tourism on farms to farm tourism. Tourism Management. 21. 635 – 642. Porter, M.E (1996). What is strategy? Harvard Business Review. Nov/Dec. 74 (6). pp.61 – 78.

The Expenditure Cycle

CHAPTER 10 THE REVENUE CYCLE: SALES AND CASH COLLECTIONS SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 10. 1This should generate a great deal of discussion. The basic issue concerns the willingness of consumers to divulge the kind of information that would allow companies to personalize the sales interaction versus concerns that such information would be misused or sold to other parties. In addition, with the growing problem of identity theft, consumers are becoming increasingly concerned about the safety and security of their personal information. Companies that wish to collect this data will most likely have to demonstrate the need for this information to the consumer and also the company’s ability to keep this information secure. 10. 2Digitized products force little change on the four business activities of the revenue cycle. For all products, whether digitized or not, an order must be taken, the product shipped, an invoice delivered, and cash collected. The only thing that digitized products do is change the way these four activities are carried out. Digitized products actually facilitate the four activities by incorporating electronic sales orders, shipping, billing, and cash collections. 10. 3Employees need to be trained to use the POS properly. Such training should include understanding how the POS works, stressing that . In that errors on the employees part will directly affect the inventory master file numbers. If an item does not â€Å"scan†, then it must be rescanned or dealt with so that the integrity of the records is upheld. Similarly, employees should be trained not to skip sales. If an item does not â€Å"scan†, the employee should be trained to accurately enter in the â€Å"bar code† of the item. Entering a generic or erroneous code not only creates an inventory error, but it also frustrates the customer who may take their business elsewhere. In addition, employees should be trained to report and/or fix errors in bar codes as they are encountered and in a timely manner. 10. The report already provides dollar amounts outstanding by number of days past due by customer and by invoice. However, the percentage of total accounts receivable categorized by days past due would help to alert management of categories that are increasing. This could also be reported by customer and by invoice. This way if a particular invoice was not being paid, the company could more quickly identify the invoice, contact the customer, and potentially resolve any problems or disputes about the particular invoice. In addition, reporting by customer can help to identify chronic â€Å"slow paying† customers so that corrective action could be taken such as offering discounts for quick payment, changes in term, and notifying the credit manager to restrict credit for this particular customer. Furthermore, the company may have a certain threshold for each category of past due accounts either in percentages or absolute dollars. A metric could be calculated and presented that highlights the categories exceeding that threshold. 10. This is a good question to get students to explore and compare the role of technology in dynamic price setting policies. You may want to preface the discussion by relating the following scenario: You have graduated from collage and started your own consulting firm. A client has an urgent need that requires you to travel to his location. Since this is a last minute trip, you pay full price for an airline ticket. Since this client is on a fixed contract, you cannot char ge the cost of the ticket back to the client. While riding on the airplane you find yourself sitting next to a college student who is majoring in accounting. During the course of the conversation with this accounting student, you find that he purchased his airline ticket from a discount reseller and paid less than half of what you paid for the same flight. How do you feel about this arrangement? Do think this type of pricing arrangement could transfer to other products? Would the companies that sell these other products be put at a competitive disadvantage when customers find that they are paying different prices for the same goods or services? 0. 6The instructor can facilitate discussion of invoiceless pricing in a B2C environment by asking students how they would feel about not receiving a phone or cable bill. What are the problems the phone or cable company and phone or cable consumers encounter without a paper bill? What about billing problems and disputes. What about payment deadlines or consumers that want to pay in person or pay in cash? 10. 7Any form of electronic or digital cash has the same audit risks as physical cash: susceptibility to theft and loss of an audit trail. In addition, digital â€Å"cash† also has risks associated with the durability of the store of value – to what extent can the cash be recovered if the storage media becomes defective? Another issue concerns the potential loss of privacy, because the digital currency can be â€Å"marked† in a manner that enables tracing its path through the economy. 10. 8 Why not indeed? Copies of the sales order can be used by inventory personnel as a picking ticket to select inventory items ship to the customer. In similar fashion, the sales order converted into a picking ticket can also be used as a packing slip. Just make sure a copy is sent with the package and not the original so that in case there is a problem the original form can be reviewed for any errors or discrepancy. If sales orders are created electronically, the information contained on the electronic sales order can be used to create paper (or electronic) picking tickets, packing slips, or invoices. SUGGESTED ANSWERS TO THE PROBLEMS 10. 1Types of controls used at various steps in the revenue cycle. Process/ Activity ThreatApplicable Controls (P = Preventive, D = Detective, C = Corrective) Sales order entry1. Incomplete or inaccurate customer orders 2. Credit sales to customers with poor credit 3. Legitimacy of order 4. Lost sales due to stockouts, excessive carrying costs, and lost revenue due to markdownsVarious data entry edit controls P Proper credit approval, prior to delivery of goods or services P; accurate, current customer data P Authorized customer purchase order P; digital signatures D Inventory control systems P; periodic physical inventory counts D; improved sales forecasts P; better supply chain management P and C Shipping5. Shipping errors: †¢Wrong merchandise Wrong quantities †¢Wrong address 6. Theft of inventory Compare sales order with packing list and shipping documents D; bar coding P Physical access controls P; documentation of all inventory movements D; periodic physical inventory counts D Billing and accounts receivable7. Failure to bill 8. Billing errors 9. Errors in maintaining customer accountsSegregation of shipping and billing functions P; one-for-one matching of invoices (or EDI acknowledgments) against shipping documents D and C Comparison of sales orders, shipping documents, and invoices P and C; various edit checks D and C Data entry edit checks D and C; use of remittance advices P; monthly statements to customers D and C Process/ Activity ThreatApplicable Controls (P = Preventive, D = Detective, C = Corrective) Cash collections10. Theft of cash Segregation of cash handling and accounts receivable functions P; use of lockboxes or EFT P; bank account reconciliation by someone not involved in cash receipts processing D and C; segregation of bad debt/credit memo authorization from cash handling and accounts receivable functions P General11. Loss of data 12. Poor performance Backup procedures C; disaster recovery plans P; physical and logical access controls P Development and periodic review of appropriate performance metrics D and C 10. 2 Information Technology to enhance the restriction of physical access to inventory: 1. Electronic locks on all entrances and exits to the inventory area. 2. Smart card technology where employees must scan their ID card prior to entering/exiting the inventory area. 3. Install motion detectors. 4. Attach security tags to inventory items and install security tag scanners at each exit of the inventory area. . Attach RFID tags to inventory items to track the movement of inventory. 6. Install and monitor surveillance cameras in the inventory area. 7. Install an infrared alarm system. 8. Build a fence around the inventory area and equip the fence with cameras and sensors. 10. 3a. Shipping personnel should be required to document (on paper or by computer) receipt of goods from the finished goods storeroom. This procedure acknow ledges responsibility for custody of the goods transferred. b. Either a redundant data check or closed loop verification could be used. If the transactions are being entered in batches, redundant data such as the first five characters of the customer's name could be included in each input record; after finding a match on customer account number, the system would also verify that the name characters match before posting the transaction. If the transactions are being entered online, the system could respond to operator entry of the account number by retrieving and displaying the customer's name for the operator to review. c. Up-to-date credit records should be maintained, and credit checks should be made prior to approval of sales orders. . A receiving report should be required to support the authorization of credits for sales returns. e. Separate the function of authorizing write-offs of uncollectible accounts from the function of handling of collections on account, in order to prevent any single individual from perpetrating this type of fraud. f. Shipping personnel should be required to record the actual quantity shi pped on the order document and/or enter the quantity shipped into the sales order processing system, in order that bills can be prepared based upon the quantity shipped rather than the quantity ordered. . Supervision of mailroom operations, limitation of authority to endorse checks to the cashier only, and instructions to the bank to accept only those checks endorsed for deposit in the company's account. h. Cash receipts should be listed and totaled in the mailroom before the cashier receives the checks. A third person compares the amount deposited as shown by a validated deposit slip to the batch total prepared in the mailroom. i. All sales tickets should be prenumbered and accounted for. This would quickly spot a missing ticket. j. Segregate shipping and billing functions. k. Implement accurate inventory control and sales forecasting systems including periodic physical inventory counts and frequent review and revision of sales forecasts. l. A system of user IDs and passwords is the first line of defense followed by allowing â€Å"read only† access to customer data for sales staff, implement access controls over individual terminals, and maintaining activity logs. m. Regular backups with copies being stored off-site. n. Backup generators as well as cold and/or warm site contracted backup facilities. o. Encrypting sensitive data prior to transmission, creating virtual private networks, and transmitting data over secure socket layer (SSL) networks. p. A system of user IDs and passwords is the first line of defense followed by allowing â€Å"read only† access to price lists for sales staff, implement access controls over individual terminals, and maintaining activity logs. q. A system of user IDs and passwords is the first line of defense followed by allowing â€Å"read only† access to customer data for sales staff, implement access controls over individual terminals, and maintaining activity logs. In addition, formal non-compete agreement could be used when hiring personnel. r. A nightly backup with copies being stored off-site. s. Periodically testing backup data for access and compatibility with current company hardware and software. 10. 4 Formulas: Sales (1% Growth Rate) E5 and Row 5:=D5*101%, =E5*101%, =F5*101%, †¦ Cash Collections:D7:=D5*40% E7:=E5*40%+D5*30% F7:=F5*40%+E5*30%+D5*20% G7:=G5*40%+F5*30%+E5*20%+D5*8% Copy and paste G7 formula to remaining cells Beginning Balance:E2:=D9 (same formula for remaining cells in Row 2) Ending Balance:D9:=D3+D7 (same formula for remaining cells in Row 9) Spinner and Scroll Bar:

Compair Voyages by Chinese Fleet in Early 1400s to Voyages of Lberians

Cody Gundick History Oct 8, 2012 History Essay For most of the last several thousand years, it would have seemed far likelier that Chinese or Indians, not Europeans, would dominate the world by the year 2000, and that America and Australia would be settled by Chinese rather than by the inhabitants of a backward island called Britain. (The Prequel, Kristof p552) The voyages by the Chinese fleet were very different but had some similarities to the voyages of the Liberians. The Portuguese and Spaniards had different goals, because of their heritage, in the voyages.Depending on what Spanish voyage it was the captain of the voyages were different but sometimes similar in some ways. The Chinese were far more advanced in technology that the Spaniards or the Portuguese were. Westerners often attribute their economic advantage today to the intelligence, democratic habits, or hard word of their forebears, but a more important reason may well have been the folly of fifteenth-century Chinese rul ers. (The Prequel, Kristof p. 553) Zheng He was a muslin from a rebel family and had seized by the Chinese army when he was a boy.The turning point in the 1400s was when Admiral Zheng He sailed from China to concur the world on several voyages. One captain similar to Zheng He was Vasco da Gama. In 1497 the Portuguese seaman led a fleet of for ships around the southern tip of Africa into the Indian Ocean. He kind of copied off of Bartolomeu Dias but Vasco da Gama didn’t return back to Portugal. Both of those men worked for their king while Zheng He did it all for himself. Not to be selfish, he didn’t keep all the knowledge he got for himself he just went on the expeditions and didn’t have to take orders from anyone.Vasco da Gama was trying to give riches to his king but he failed when none of his worthless gifts were successful. However, his voyages were all about trade routs. They were looking for another way to get to Europe instead of taking the treacherous wa y across the land. ZHeng He was not interested in trade routs nor with Europe at all. Another captain that has to take orders from a king is Christopher Columbus. He was an Italian sailor from Genoa. He tried to sail west to Asia but as many people know today that is impossible.Columbus reached the Caribbean islands thinking he was by China and Japan. Zheng He would probably laugh in Columbus’s face if Christopher came up to Zheng and asked him to fund his voyages. First Columbus named the islands after his king and queen then he wandered around looking for big cities. He was greatly interested in the people and wanted to learn their speech and ways. Zheng He would have showed up to the island, took one leader and some interesting items back home and try to learn about it from there.If Columbus had as much power, money, and technology as Zheng He there voyages wouldn’t have been much different. The goals of the Spaniards were far different from those of Zheng He. As I said before Zheng He was not concerned in spreading his religions, customs, or technologies. He just wanted to learn about the world in his own way. Yes he had a lot of soldiers but he didn’t capture and concur land with them. He just plundered the lands for knowledge and items. A far different captain from Zheng He was Hernan Cortes.Cortes, of minor noble descent, at the age of nineteen sailed to the Indies, where he established a big estate on the island of Hispaniola. When he heard stories of Montezuma’s gold he was determined to take it from him. (The Conquest of New Spain, Bernal Diaz p598) Unlike Columbus and Zheng He, Cortes geared up for war. He brought 500 soldiers, eleven ships, 16 horses, and several pieces of artillery. (The Conquest of New Spain, Bernal Diaz p598) Cortes still had to follow the rules of his leader but he later disobeyed him and became a wanted man back as his country.Cortes was not interested in trade or economic issues to better his home country. He was determined to have everything for him self and to try spread Christianity to please the king. That also comes with trying to in slave all of the Indians. That he did after he used his brilliant strategy to kill Montezuma and take over the city. The only thing that Zheng He did badly for himself was when he wanted to get items that he had nothing to give in return beside Peaceful power projection. It was that Zheng He promised to ally with the people that gave him what he wanted.The Spaniards did terrible things to the Indians. The took infants from their mothers breast, snatching hem by the legs and pitching them headfirst against the crags or snatched them by the arms and threw them into the rivers, roaring with laughter and saying as the babies fell into the water, Boil there you offspring of the devil. (The Devastation of the Indies, Bartolome De Las Casas p615) If Zheng He had that kind of attitude of capture and concur he could have easily done it. But thank god he didn’t.Zheng He, in my opinion, could do anything he wanted. China was the worlds powerhouse and I wish Zheng He went to the Indians before the Spaniards to give them Peaceful Power Projection because he could have allied with them and gave them protection from the evil blood thirsty Spaniards. Even though he was behind in time China was far more advanced than any other country. In Zheng He’s time, China and India together accounted for more than half of the world’s gross national produce. (The Prequel, Kristof p553) As they have for most of history.In 1820 China accounted for 29% of the global economy and India another 16%, according to the calculations of Angus Maddison, a leading British economic historian. Zheng He’s fleet was far bigger than any Spanish or Portugal fleet. Not until World War I did the west mount anything comparable to his fleet. His ships were filled with 28,000 sailors on 300 ships, (The Prequel, Kristof p552) and all he was con cerned about was learning. Zheng He could have easily continued around the Cape of Good Hope and established direct trade with Europe.But as they saw it Europe was a backward region and China had little interest in it. (The Prequel, Kristof p554) Because China was not driven by conquest or imperialistic domination I would have much rather be a soldier on his ship than any other ship sponsored by a king and queen. To conclude, the Spanish were concerned about spreading Christianity, Portugal wanted trade, that’s probably why they had one of the greatest ports, and China, well just the emperor wanted to learn about the world around him. Too bad that was not continued after his death.

Criminal Prosecution And The Judicial Process - 980 Words

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Essay on Violence in Cinema - 1572 Words

The representation of violence exacted upon women in cinema is inextricable from being projected upon all women. To provide a scene that objectifies the female is to reduce the feminine form to its non-dual state, e.g., a sexual object providing a vessel for male gratification (hubris and sexual) rather then being defined by its duality of sentient and physical forms. Those who construct scenes of violence against women are bound to a moral responsibility to subjectify the woman’s perspective, thus reestablishing the female as a victim rather then an object and rendering the act of violence intelligible (deplorable, open to interpretation). nbsp;nbsp;nbsp;nbsp;nbsp;The cast of Quentin Tarantino’s Kill Bill Volume 1 is predominantly†¦show more content†¦nbsp;nbsp;nbsp;nbsp;nbsp;As I consider these representations of violence from a male perspective, I experienced the most drastic male-female perspective shift from Alien. Sigourney Weaver’s character is objectified to instill the notion of her being as a sexual creature. Thus when the hideous creature takes her by surprise, the viewer is transported into a perspective which views the violent threat through the perspective of a sexual object. I believe this is how females view sexual perpetrators, as something foreign, monstrous, and alien. The use of Narrative amp; Cinematography in the first scene of Natural Born Killers act as vehicles to convey character background and social commentary. As a mockery of sensationalism in the news media and the glorification of violence in entertainment, the opening scene is significantly accomplished. To establish a sense of ludicrousness with regard to the integration of malicious action, Oliver Stone introduces the use of black amp; white cut scenes with symbolic intent. 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The United States And America - 1270 Words

When America was a young nation, it believed that it was not plagued with the past that would hinder itself. It was as if having ruins and a bloody history muddied the present and future. During the late eighteenth-century until 1870’s this began to change. Americans began embracing ruins and the past that had been connected to, such as burial mounds, abandoned houses and whole towns, and the natural antiquity of America as a way to be superior to Europe. Americans viewed the western United States as a vast open wilderness ready for their taking. Not only was this land in need of human cultivation it was a god given destiny. The United States and Americans were given this land by a divine being; this idea is manifest destiny. America was destined to be settled coast to coast. Because of the view of manifest destiny and westward settlement settlers started to encroach upon Native American land. But to Americans, Native Americans were less than human or viewed as a noble savage, just because they did things differently. One author who perpetrated Native Americans as inferior was Josiah Priest in American Antiquities and Discoveries in the West. Josiah Priest believed that the western United States had valuable antiquity, almost superior to Europe. One example of this was the mounds in the Mississippi river valley. Priest believed these mounds to be better than Europe for three main reasons, â€Å"number, magnitude, and obscurity of origins (Priest, 38).† Because of theseShow MoreRelatedThe United States Of America1536 Words   |  7 PagesThe United States of America is well known throughout the world for tis democracy ant the freedoms of its citizens. Since declaring its Independence from Great Britain rule in 1776, the United States of America has undergone a continuous effort to maintain law and order. 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This consists of the nice house with the family, the dog and the white picket fence. Lately, however, the country has been losing this dream. Lately the corruption of the United Stat es of America has taken over this dream that led so many to want to make a home in the country. Politics has become a contest of money and power. Money has come to equal power, and it shown through all elections. The Federal ElectionRead MoreThe United States Of America1551 Words   |  7 Pages The United States of America: the place that praises the â€Å" American Dream† that countless people try following but never really succeed in accomplishing because of systemic racism. It’s easy to tell people to pull themselves up by their bootstraps, but what if they don’t even have bootstraps to begin with? The American Dream is a sugar coated lie. 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I would like to address the current situation that has been haunting America for quite some time now. In the last century, technology all around the world has undergone dramatic changes, whether it isRead MoreThe United States Of America1340 Words   |  6 PagesThe journey of how the United States of America became the United States of America is a very complex one. With America declaring separation from the Great English Empire, to the organization of becoming a free, sovereign nation and lastly, the migration and colonization of the now, western United States, including the great state of Nevada, has many components. The Declaration of Independence initiated the process of becoming a country of its own. This Document pushed the separation from England

Management Accounting Financial Capacity

Question: Discuss about the Management Accountingfor Financial Capacity. Answer: Analysis of Mrs. Luckys Opinion for Receipt of Bill for the Three Sets of Wedding Invitations In the given case, Mrs. Lucky ordered three sets of wedding invitations to her friend Reynolds who assured to provide the product at lower price that is at cost plus 25% instead of cost plus 50%. Consequently, Reynold instructed the concerned person to allocate the overhead cost at lower rate as per the agreement but the actual bill contained lower overhead cost for job 115 whereas higher overhead cost for other two jobs 116 and 117. When Mrs. Lucky receives the bill for the set of wedding invitations, she might feel bemused as the overhead cost of one job 115 is lower while the cost for other two jobs is higher. Since, Reynolds is her friend and assured for allocating lower price, she might feel there must be some mistake or reason for higher charges. Mrs. Lucky might feel the requirement to consult and enquire about the higher charges allocated to job 116 and job 117. It has been observed that the value of overhead for other two jobs has been higher by around $200 while the actual amount of overhead cost reflected $20,000 each month. Explanation on how the Overhead Costs have Been Assigned to Each job Overhead costs are allocated according to the specific department or based on the specific cost centeras well as based on specific cost units. Allocation of overhead costs is done based on the business activities to particular department that is charged on the output units. In order to ascertain appropriate product cost, it is essential to assign costs to each product fairly, which is considered by using different methods (Chikoto Neely, 2014). In case the organization is involved in the business activities with different jobs, it can use activity- based costing in which the overhead costs is allocated on the basis of separate factor for each product or service line. Organizations that are involved in the producing or manufacturing of different products, required to use activity- based costing method to allocate the overhead costs. In the present case, Reynolds conducted services of wedding invitation cards for her friend Mrs. Lucky under three different jobs. It was noted that the allocation of overhead costs in the bill has been different for three jobs whereas the actual overhead cost found to be $20,000 each month. The overhead cost for one job 115 has been $200 whereas the cost for other two jobs were $400 each, higher as compared to the cost as per agreement made with Mrs. Lucky. Further, it has been noticed that the service used 500 labor hours in May and 250 hours each in June and July, that affected that allocation of overhead costs. Accordingly, it can be said that the overhead costs has been allocated based on the labor hours used in different months and in different jobs. Recommendation on Assigning Overhead Costs to jobs in a Better Way As the services provided by Reynolds incorporated average activity for 500 hours per month while the approximate overhead costs amounted to $240,000 each year it can be said that allocation can be considered as per job costing (Plebankiewicz Le?niak, 2013). Method of job costing involves allocation of costs for the products or services that are prepared on custom basis. Under this method, overhead cost is allocated based on the cost allocated in the previous months. Accordingly, in the present case, it has been noted that the services provided by Reynolds used 500 hours per month with a total costs of $240,000. Therefore, overhead cost each month would be $480 ($240000/ 500 hours) for three jobs that is $160 for each of the jobs which is lower than the assigned job as per the accountant of Reynolds. Moreover, it can be said that the amount of overhead costs as per job costing method involves allocation of cost based on the direct labor hours and cost allocated in the previous months . On the contrary, activity based costing method uses allocation of cost only on the basis of machine hours or labor hours used in different jobs or activities in a particular cost centre (Gneezy, Keenan Gneezy, 2014). Considering the calculation of overhead cost as per job costing method, the amount allocated to job 116 and job 117 represented higher cost than that of the cost allocated in job 115. Additionally, the overall cost as per activity- based costing is also higher than the cost determined as per job costing method. According to job costing method, the total cost of three jobs for one month was $480 where as the total cost of one month for all the three jobs has been $600. Therefore, it can be said that the overall cost as well as specific cost to each of the job reflected lower balance under the method of job costing hence it is the best. Reference List and Bibliography Chikoto, G. L., Neely, D. G. (2014). Building nonprofit financial capacity: The impact of revenue concentration and overhead costs.Nonprofit and Voluntary Sector Quarterly,43(3), 570-588. Gneezy, U., Keenan, E. A., Gneezy, A. (2014). Avoiding overhead aversion in charity.Science,346(6209), 632-635. Kesavan, S., Staats, B. R., Gilland, W. (2014). Volume flexibility in services: The costs and benefits of flexible labor resources.Management Science,60(8), 1884-1906. Kocakulah, M. C., Kelley, A. G., Mitchell, K. M., Ruggieri, M. P. (2016). Absenteeism problems and costs: causes, effects and cures.The International Business Economics Research Journal (Online),15(3), 89. ker, F., Ad?gzel, H. (2016). Time?driven activity?based costing: An implementation in a manufacturing company.Journal of Corporate Accounting Finance,27(3), 39-56. Plebankiewicz, E., Le?niak, A. (2013). Overhead costs and profit calculation by Polish contractors.Technological and Economic Development of Economy,19(1), 141-161. Stouthuysen, K., Schierhout, K., Roodhooft, F., Reusen, E. (2014). Time-driven activity-based costing for public services.Public Money Management,34(4), 289-296. Weygandt, J. J., Kimmel, P. D., Kieso, D. E. (2015).Financial Managerial Accounting. John Wiley Sons.