Management Accounting System Design in Manufacturing Departments Essay Example for Free

Management Accounting System Design in Manufacturing Departments Essay The model was tested by means of empirical data collected from a questionnaire addressed to 160 production managers. The response rate was 82. 5%. The ? ndings provide some support for the notion that organizations adapt their MAS design to the control requirements of the situation. Furthermore, the study o? ers some empirical support for the existence of suboptimal equi? nality. That is, in situations which lack of a single dominant imperative, several alternative, and functionally equivalent management control system (MCS) designs, may arise. O 2004 Elsevier Ltd. All rights reserved. Introduction Since the mid-eighties, there has been a trend in manufacturing towards customization and novel approaches to organizing production, including JIT/TQM models of control (Schonberger, 1986; Womack, Jones, Roos, 1990). The pursuit of such strategies poses signi? cant challenges for the management since they typically imply intensi? ed interdependencies among functionally di? erentiated departments and new means of managing the work? ow (Bouwens Abernethy, 2000; Kalagnanam Lindsay, 1998). The multiple contingencies model stems from recognition that the demands placed on MAS design by multiple contingencies may con? ict (Fisher, 1995), i. e. , attempts to satisfy one demand may mean that other demands cannot be satis? ed. It is also explicitly assumed that the need for coordination and control can be met by several alternative, and equi? nal, management control system design strategies. The assumption is justi? ed by the long-held view that management control subsystems may not only complement each other but also substitute for each other (Fisher, 1995; Galbraith, 1973; Mintzberg, 1983). The remainder of the paper is structured as follows. The following two sections de? ne the constructs, develop the theoretical model, and conclude with a number of exploratory propositions. The process of data collection and data analysis is then detailed in the fourth section. The results of the study are presented and discussed in the ? fth and sixth sections, respectively. The last section contains concluding comments and some suggestions regarding future research. De? nition of constructs For a long time there has been an interest among scholars in documenting ? relationships between features of context in which the organization operates and its management control arrangements.

The Two Best Websites to Find a Used Car :: Sell Websites Buy Websites

The Two Best Websites to Find a Used Car Have you ever been disappointed while searching a used car online? For example, never finding the car that you are interested in, hard to obtain the contact information about the seller, not getting satisfactory information relating to the car that you have found, that leads to total disappointments. After performing some researches for a week and based on my personal experienced, I found out two best websites to find a used car. They are http://www.cars.com/ and http://www.autotrader.com/. At first, these two websites seem to be alike, but if you go through the detail, you can see the strength and the weakness of both websites. These are what I am going to explain further in this paper. Cars.com [2] and Autotrader.com [1] are comprehensive online resources for buying and selling a car. Both of these websites list all potential cars from dealers and private sellers. Cars.com [2], which is created in June 1998, is a division of Classified Ventures, LLC, which is owned by six leading media companies. Autotrader.com [1], which is created earlier in 1997 and headquartered in Atlanta, Ga., is a division of AutoTrader.com, LLC. Autotrader.com [1] is the world’s leading automotive marketplace online, more than 2.5 million cars for sale by dealers, private sellers, and manufacturers. Both Cars.com [2] and Autotrader.com [1] are public websites; this means that these websites are opened to automotive dealers and private sellers throughout the United States. The buyers can search for a car all around the United States by entering their ZIP code. The individual sellers also can post their car on the website despite where ever location they are. Both of these websites provide free information on all aspects of the car shopping and processing procedure. You do not have to be a member to access the website. The website is free for car buyers. However, the sellers have to pay to advertise their cars on the website. Another income for these websites is from the advertisement that was posted in the websites from other car companies. Advertising on these websites helps both the dealers and manufacturers to promote their company as well, because more than 8 millions people averagely visit these websites monthly. The outline of both of these websites seems so simple. At the top headline, both of them have lots of menus, but if we compare between these two, Autotrader.

A Review of the Article “Obama Presses BP to Recover More Oil”

Containment of oil from the recent spill at the Gulf of Mexico, estimated to be 60,000 barrels a day, has been delayed by the presence of high winds and waves from Hurricane Alex (Broder, para.2). However, according to Broder, there is a period of seven days of predicted calm weather in which President Obama has pressed BP to recover more oil.In response, BP will attach an oil recovery ship known as the Helix Producer to the gushing well capturing up to 25,000 barrels a day (Broder, para. 2). This will be done simultaneously with deployment of a new, tighter-fitting cap for the well. The combination will capture up to 50,000 barrels and another 30,000 barrels a day from additional ships before the well is killed by mid-August (Broder, para.12)The author’s bias is depicted via his efforts in bringing out the attempts of BP in managing the oil spill. For instance the article states that work is going on in two separate relief wells that may permanently kill the gushing well (Bro der, para.7). Moreover, he cites high winds and waves from Hurricane Alex as an explanation for the delays in capturing the spew and capping the well (Broder, para. 2).The purpose of this article is to inform the public on the status of the crisis and the actions being taken to control the oil spill. For example, the author reports that the delayed control of the oil spill from the gulf is as a result of unfavorable weather conditions (Broder, para.3). He also explains that BP will replace the cap with a new, tight-fitting one in a bid to contain the spill. Additionally, BP will use recovery ships to collect 80,000 barrels a day (Broder, para.13).The target audience of this article is the general public. This is evident as the article reports on the communication that takes place between BP and the Obama administration. For instance, the author notes that the administration sent BP a letter seeking clarification on how it planned to minimize the oil flow during the capping of the we ll (Broder, para.5).The author gives an insight into the latest developments in the management of the oil spill disaster. The concerned authorities in Latin American countries for example Mexico and Cuba are made aware of the magnitude of the problem.The author states that there is an oil spill of about 60,000 barrels a day into the Gulf waters (Broder, para.13). It implies that the oil spill may reach Latin American shores causing serious damage. This has prompted the Latin American countries to offer assistance in tackling the oil spill. For instance, Mexico has offered two vessels equipped for oil skimming and 2.6 miles of boom. Further south, Brazil has helped in the crisis through technical expertise (Jordan, para.2).The oil spill of this magnitude requires cooperation between the Government and BP. It is important that the crisis is resolved quickly to avert more losses. BP should exploit every positive opportunity such as the duration of the calm weather to complete capping t he well. In addition, support offered to the Government by the Latin American countries for example Mexico and Cuba is welcome. This is because they have vested interests in seeing this problem tackled or else they too would be adversely affected if the spill reached their shores.Works Cited Broder, John M. Obama Presses BP to Recover More Oil. July 2010. 28 July 2010 . Jordan, Levi J. Oil Spill Diplomacy: The Response from the Americas. 2010. 28 July 2010 .

Improving Critical Thinking Skills For Elementary Students

Improving Critical Thinking Skills in Elementary Students Amber Lynn Taylor COE 501-Introduction to Research and Evaluation in Education Summer 2015 Dr. Pamela Hodges Kulinna Improving Critical Thinking Skills in Elementary Students It is essential for students in elementary school to acquire the skills that will allow them to be better critical thinkers. School and Classroom Context My school starts at K4 (having the ability to educate 4 year old students in Kindergarten) and continues to educate children through their 12th year through a virtual charter school out of Pennsylvania. There are 10,389 students enrolled. Of those, 9% are American Indian/Alaska, 1.2% are Asian, 8.2% are African American, 2.7% are Hispanic, 4.5% are Multi-Racial, 83% are White, and 0.6% are Hawaiian or other Pacific Islander. Out of our students, 53.5% are female and 46.5% are male. We currently have 2.5% of our students being served in a gifted program. Our dropout rate is at 3.5% which I believe to be fairly good considering many students come to us after dropping out of their original school. We serve 0.07% as English language learners and 14.57% receive Special Education Services. Overall we have an economically disadvantaged percentage of 24. We do offer Title 1 services to students that are in need. Currently, 100% of our classes are taught by highly qualified teachers in their field. Our school has not done so well in particular in the areas ofShow MoreRelatedPersuasive Speech : School Officials Should Focus And Advocate For Visual And Music Art Based Programs1516 Words   |  7 Pagespresentation is to persuade my audience that school officials should focus on and advocate for visual and music art based programs, making them a continued part of the school curricula because such programs facilitate the learning process for all students and should never be eliminated. 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