Tuesday, December 31, 2019
Spiral model security and risk analysis Supraja Chennareddy 700623621 CIS 4655: SOFTWARE ENGINEERING Professor: Dr. Ma, Qingxiong Abstract :This paper mainly concentrates how the spiral model developed by Barry Boehm is a useful mechanism in the security check and risk analysis when compared to the other models and explains about the spiral model. Barry Boehm describes the Spiral model is an important model and which is also accommodation of different models to be considered in risk analysis and is helpful in completing the projects priory. Opinion: The reason for choosing the spiral model to other is because of its advantages compared to the other models because of the continuous monitoring and the review of the each loop is required and changes can be introduced in the later stages of development .And most comparative feature to other models is its risk analysis model which is much better opinion when compared to the other models. Background: Developing a project is not a easy process. There are many steps involved in it before the project gets developed. While developing a project we have to indentify the each and every goal in the project and how the these goals have to be achieved or in which order they have to be placed in order complete the projectShow MoreRelatedAgile And Agile Software Development1099 Words Ã |Ã 5 Pagessoftware development refers to a group of software development methodologies e.g. Dynamics System Development Model, Crystal Methods and Extreme programming (XP methodology). Agile methods attempt to minimise the risk in software in short time boxes called iterations. Every iteration includes all the tasks necessary to release the mini increment of new functionality: planning, requirements analysis, design coding, testing and documentation. At the end of every iteration the priorities will be evaluatedRead MoreA Study On A Amazon Like Mobile App For Home Plants1502 Words Ã |Ã 7 Pagesfeatures of system-as-is. Now to evaluate the data collected so far I can create various statistical models based on survey responses. For example, getting statistics of which plants were most liked by plant owners, which plants were purchased the most and the season in which these types of plants were purchased, how many people prefer indoor plants vs outdoor plants etc. These statistical models which are generally in the form of graphs give us a better visual understanding of the trend and theRead MoreDatabase Development Life Cycle ( Ddlc )1231 Words Ã |Ã 5 Pagesconsists of seven interdependent steps: database planning, database analysis, logical database design, physical database design, implementation and data mapping, integration and testing, operation and maintenance, and disposition (Gupta, Mata-Toledo, and Monger 2011). Each step has associated security risks that must be accounted for. This assessment aims to describe, briefly, the purpose of each step and a ssociated security risks Database Development Life Cycle Database planning is the first stepRead MoreEvaluation Of A Sdlc, System Development Life Cycle1329 Words Ã |Ã 6 Pages1. According to Rosenblatt (2014), a SDLC, system development life cycle, describes how to plan and manage systems development and the activities and functions of systems developers will perform. The waterfall model is divided in five steps and the result of each one is a deliverable to the next step. The first step is called Systems Planning and starts when the IT department does a systems request. This phase is responsible for doing a preliminary investigation to know the situation and evaluateRead MoreDatabase Development Life Cycle ( Ddlc )1230 Words Ã |Ã 5 Pagesconsists of seven interdependent steps: database planning, database analysis, logical database design, physical database design, implementation and data mapping, integration and testing, operation and maintenance, and disposition (Gupta, Mata-Toledo, and Monger 2011). Each step has associated security risks that must be accounted for. This assessment aims to describe, briefly, the purpose of each step and associated security risks Database Development Life Cycle Database planning is the first stepRead MoreSystems Analysis And Design : Hazel Raven3425 Words Ã |Ã 14 PagesSystems Analysis and Design Hazel Raven Ã¢â¬Æ' Table of Content Contents Najmuddin Dost 1 Table of Content 2 List of Figures 3 Introduction 4 Task 1: Principals of Systems Analysis 5 Principals of Systems Analysis 5 Benefits of structured analysis of a specified business process 5 Task 2: Key Stages of a Development Life Cycle 8 Stages of a Development Lifecycle 8 Development Lifecycle Models 9 Spiral 9 Agile 10 Conclusion 12 Bibliography 13 List of Figures Figure 1: Spiral Lifecycle Model 9 FigureRead MoreRisk Assessment Of Software And Mobile Application2459 Words Ã |Ã 10 Pagesthey provide many unseen risk. We need to ensure that steps taken and technology used to build software or mobile application do not create additional risk in future. Most risk analysis process is based on theoretical concept to identify and assesses the risk. In this paper we analysis two formula based risk analysis approaches in mobile and software application namely WHYPER framework and DempsterSchafer theory. Risk management is a process of risk identification, risk assessment and developingRead MoreSoftware Development Plan1293 Words Ã |Ã 5 Pagesa standalone application. Major deliverables include eliminating the risk of discrepancies, updating old data, entering new data, refilling existing prescriptions and ensuring the security of the database system. Moreover, changes in the patients condition will have to be accounted for timely so that accuracy in medical prescriptions can be ensured. A proper firewall system must be in place so and besides ensuring security and eliminating intrusion threats, it must also be ensured that the privacyRead MoreDesigning A Application For A Shoe Shop Management System2166 Words Ã |Ã 9 PagesPreviously we work on DFD flow graph, ER-diagram and different flow graph to represent the working of software to technical person. We implement some codding work for help to understand other technical person. In previous semester we have to tried analysis of our system And also makes some canvas sheets AEIOU. We also makes in 3rd semester Empathy canvas, Ideation canvas and Product development canvas. In 3rd semester we had first discuss about actual system problem then group discussion and analyzedRead MoreSub-Prime Mortgage Crisis - What Caused It ? How Can Us Recover from It?2282 Words Ã |Ã 10 PagesHowever, government intervention increases national debt, which will normally be paid later by increasing taxes. In this paper, we look at some of the causes of the U.S subprime mortgage and the resulting financial crisis. A point of departure for our analysis is to note that the potential losses from the U.S subprime mortgage were not indeed that large. As Fredrick Mishkin (the former Governor of the federal reserve) stated Ã¢â¬Å"The ultimate losses from the recent residential mortgage market meltdown have
Sunday, December 22, 2019
Nature and Social of the Social Problem Child abuse and neglect has been a prevalent problem throughout history and although progress has been made, it continues to till today. Children are subjected to the treatment of the adults surrounding them and have limited capacity to make their own decisions and protect themselves. Children are often defenseless and end up being taken advantage of and this can lead to abuse and neglect, including sexual, psychological, and physical abuse that cause short-term and long-term effects for the children and their families. The Federal Child Abuse Prevention and Treatment Act of 2010, defines child abuse and neglect as, at minimum: Ã¢â¬Å"Any recent act or failure to act on the part of a parent or caretakerÃ¢â¬ ¦show more contentÃ¢â¬ ¦The ultimate goal is to invest in programs that are proving to be effective in improving childrenÃ¢â¬â¢s welfare and preventing child abuse and neglect. Since the establishment of CAPTA, more policies have been put into effect such as the Family Preservation and Family Support Services Program of 1993, which is a mezzo approach designed to provide family and community-based programs to prevent child abuse and neglect. It has changed the definition of family as more than just biological; there is foster, adoptive, extended, and self-defined, defined the services that should be provided by states, and provided funding (Family Preservation and Support Services Program Act of 1993 - P.L. 103-66, n.d.). All in all, the policies have shown to be effective and have positive outcomes, reducing the amount of documented deaths and incidents, but there are still many devastating stories reported every week proving that there is still a lot to be done. This leads me to another important law and policy concerning mandatory reporters for child abuse and neglect. Those considered Ã¢â¬Å"mandatory reportersÃ¢â¬ vary from state to state. In some states individuals required to report include: Social Workers, Doctors, Teachers, Principals, and other school personnel, law enforcement officers, childcare providers, and many more. In other states, everyone may be held accountable to report any suspicions ofShow MoreRelatedThe Social Contract ( P153-224 ) Essay1275 Words Ã |Ã 6 PagesThe normative social contract, which is the second part of Rousseau s social contract in The Social Contract (p153-224), is meant to act as a response to the problem to which the social contract is supposed to be the viable solution. According to him the ill-favoured state of circumstances that exist in the contemporary societies are laid out in his account of the moral and political progression of human beings from the peaceful and utopian time of the state of nature where there was equality amongstRead MoreThe Constitutional History Of Modern China1041 Words Ã |Ã 5 PagesConstitution.Ã¢â¬ One possible solution to this chicken-and-egg problem might be to trace the current ConstitutionÃ¢â¬â¢s legitimacy further to the Common Program (1949). The story is then reformulated as such: Prior to the establishment of the Common Program and the Central People s Government, a national, common and coercive state power was lacking for a short period of time, very similar to the situation as we find in the state of nature where there is not such a common coercive power. Next, peopleRead MoreOn Why Hobbes Is More Reasonable Than Locke1003 Words Ã |Ã 5 PageskeOf all the social contract theories that have been put forth, the most influential perhaps have been John LockeÃ¢â¬â¢s and Thomas HobbesÃ¢â¬â¢. While both are Natural Law theorists, they have completely different views of manÃ¢â¬â¢s state of nature. John Locke thinks of man in a natural state as a peaceful, social being while Thomas Hobbes thinks of man as an aggressive and greedy man. Both theorists also showed that man doesnÃ¢â¬â¢t live in a state of nature, social contracts will be formed to govern the populaceRead MoreThe Great Ideas Of Thomas Hobbes Leviathan, And Adam Smith s The Wealth Of Nations1083 Words Ã |Ã 5 PagesThomas HobbesÃ¢â¬â¢ Leviathan, and Adam SmithÃ¢â¬â¢s The Wealth of Nations, the most important ideas deal with human nature and social order. In this paper, I will argue HobbesÃ¢â¬â¢ lack of optimism, and SmithÃ¢â¬â¢s lack of pessimism in their theories of human nature, and will also discuss how our idea of social order changes once these aspects are taken into consideration. HobbesÃ¢â¬â¢ theory of human nature begins with him stating that all men are created equal. With all men being created equal, this means that everyoneRead MoreEssay on Modern Western Political Thought1157 Words Ã |Ã 5 Pageshis work The Social Contract. The purpose of The Social Contract was to establish how people could enter into civil societies without sacrificing their individual freedom. Rousseau envisions a social contract that would bind people together. To analyze The Social Contract we must examine how Rousseau addresses the four problems of political philosophy order, freedom, justice, and history. First the problem of order will be addressed. To determine how Rousseau handles the problem of order it mustRead MoreWuthering Heights By F. Lockwood881 Words Ã |Ã 4 Pagesthe manners of the genteel with their achievements in social status. Wuthering Heights, set in the Victorian era, Can be viewed as the struggle between civilized, conventional human behavior and its wild, anarchistic side. In Wuthering Heights, she distinguishes the upper class as possessing the superior qualities and irreconcilable with the lower class. Bronte uses the Heights to illustrate these class differences, as well as some of the problems caused by such issues. There are many ways in whichRead MoreExtending the Problem of Speaking for Others: Ramsey on Nature1449 Words Ã |Ã 6 Pagestheir intentions are noble. The same harms can occur when speaking for a speechless being or inanimate object such as nature. In Jeffry L. RamseyÃ¢â¬â¢s paper Speaking for Nature?, the author extends the argument of sp eaking for others as proposed by Linda Alcoff in her work titled The Problem of Speaking for Others to include nature. In this essay, I will reconstruct and explain the problems with two arguments that Ramsey voices concerns about and in doing so demonstrate how these concerns contribute toRead MoreDualism of Human Nature Essay684 Words Ã |Ã 3 PagesThe Dualism of Human Nature and Its Social Conditions- Emile Durkheim According to DurkheimÃ¢â¬â¢s work The Dualism of Human Nature and Its Social Conditions (DHN), a man has a dual nature which is made up of the body (individual) and the soul (social). He sheds light on this by citing post-Durkheim theories which he does not agree with and which do not solve the problem of this dual nature. Durkheim also uses The Elementary Forms of the Religious Life (EFRL) to discuss the religious aspect of theRead MoreThe Nature vs. the Society in The Scarlett Letter728 Words Ã |Ã 3 PagesThe Nature vs. the Society On The Scarlet LetterÃ¢â¬ theme, different scholars have a very different understanding of the conflict inside. Among the many comments, the most intriguing was undoubtedly the American critic professor Nina BaymÃ¢â¬â¢s view that Ã¢â¬Å"The Scarlet LetterÃ¢â¬ is a natural and social person depicted bifurcation novel. Nina Baym noted: Ã¢â¬Å"Ã¢â¬Å"The market Ã¢â¬Å"appears in this scene between the individual and society of individuals originally appeared consistent with an imagined differences, a fissureRead MoreEssay about The Generalist Practice: A Balance of Art and Science1515 Words Ã |Ã 7 Pages The art of promoting a functional world and society is not as simple as solving a problem, rather it requires one to study, understand, develop, evaluate, apply, and assess the most suitable methods for promoting the overall well-being of the individuals, groups, communities, and organizations in the macro environment. Human beings are the product of our environment, nature, and nurture, thus the generalist practitioner must strive to understand the interrelationship among such agents of influence
Saturday, December 14, 2019
string(90) " to an individual output, that is, they benefit two or more outputs, but not all outputs\." Topic Gateway Series Activity Based Costing Activity Based Costing Topic Gateway Series No. 1 1 Prepared by Stephanie Edwards and Technical Information Service Revised November 2008 Topic Gateway Series Activity Based Costing About Topic Gateways Topic Gateways are intended as a refresher or introduction to topics of interest to CIMA members. They include a basic definition, a brief overview and a fuller explanation of practical application. We will write a custom essay sample on Activity Based Costing Ã¢â¬â Essay 4 or any similar topic only for you Order Now Finally they signpost some further resources for detailed understanding and research. Topic Gateways are available electronically to CIMA Members only in the CPD Centre on the CIMA website, along with a number of electronic resources. About the Technical Information Service CIMA supports its members and students with its Technical Information Service (TIS) for their work and CPD needs. Our information specialists and accounting specialists work closely together to identify or create authoritative resources to help members resolve their work related information needs. Additionally, our accounting specialists can help CIMA members and students with the interpretation of guidance on financial reporting, financial management and performance management, as defined in the CIMA Official Terminology 2005 edition. CIMA members and students should sign into My CIMA to access these services and resources. The Chartered Institute of Management Accountants 26 Chapter Street London SW1P 4NP United Kingdom T. +44 (0)20 8849 2259 F. +44 (0)20 8849 2468 E. tis@cimaglobal. com www. cimaglobal. com 2 Topic Gateway Series Activity Based Costing Activity based costing Definition and concept Ã¢â¬ËAn approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs. Resources are assigned to activities, and activities to cost objects based on consumption estimates. The latter utilise cost drivers to attach activity costs to outputs. Ã¢â¬â¢ CIMA Official Terminology, 2005 A development of the principles of activity based costing (ABC) is activity based management (ABM). Operational ABM is defined as: Ã¢â¬ËActions, based on activity driver analysis, that increase efficiency, lower costs and/or improve asset utilisation. CIMA Official Terminology, 2005 Strategic ABM is defined as: Ã¢â¬ËActions, based on activity based cost analysis, that aim to change the demand for activities so as to improve profitability. Ã¢â¬â¢ CIMA Official Terminology, 2005 The main focus of this topic gateway is ABC. However, the development of ABC into ABM will be discussed further under Application. Context In the current syllabus, CIMA students will learn and may be examined on this topic in Paper P1, Management Accounting Performance Evaluation, Chapter 8, Developments in management accounting, and Paper P2, Management Accounting Decision Management, Chapter 10, Activity based approaches. Study systems for these papers are available from CIMA Publishing. Related concepts Activity based management; activity based budgeting; time driven activity based costing. Alternative approaches Traditional costing approaches. 3 Topic Gateway Series Activity Based Costing Overview The concept of ABC was first defined in the late 1980s by Robert Kaplan and William Burns. Initially ABC focused on manufacturing industry where technological developments and productivity improvements had reduced the proportion of direct labour and material costs, but increased the proportion of indirect or overhead costs. Comparison of traditional costing and ABC The traditional method of costing relied on the arbitrary addition of a proportion of overhead costs on to direct costs to attain a total product cost. The traditional approach to cost allocation relies on three basic steps. 1. Accumulate costs within a production or non-production department. 2. Allocate non-production costs to production departments. 3. Allocate the resulting production department costs to various products, services or customers. This type of costing system usually allocates costs based on a single volume measure, such as direct labour hours or machine hours. While using such a simplistic volume measure to allocate overheads as an overall cost driver, this approach seldom meets the cause-and-effect criteria desired in accurate cost allocation. This method of costing has become increasing inaccurate as the relative proportion of overhead costs has risen. This distortion of costs can result in inappropriate decision making. ABC is therefore an alternative approach to the traditional method or arbitrary allocation of overheads to product, services and customers. Stage 1. Activity cost pools Material Handling Stage 1. Activity cost pools Cost per material movement OVERHEAD COSTS Procurement Cost per purchase order Product lines Set-up Cost per set-up Figure 1. Framework of activity based costing 4 Topic Gateway Series Activity Based Costing Application In contrast to traditional cost accounting systems, ABC systems first accumulate overheads for each organisational activity. They then assign the costs of these activities to products, services or customers (referred to as cost objects) causing that activity. The initial activity analysis is clearly the most difficult aspect of ABC. Activity analysis is the process of identifying appropriate output measures of activities and resources (cost drivers) and their effects on the costs of making a product or providing a service. ABC systems have the flexibility to provide special reports so that management can take decisions about the costs of designing, selling and delivering a product or service. The key aspect is that ABC focuses on accumulating costs via activities, whereas traditional cost allocation focuses on accumulating costs within functional areas. The main advantage of ABC is that it minimises or avoids distortions on product costs that might occur from arbitrary allocation of overhead costs. Steps in development of an ABC System ABC uses cost drivers to assign the costs of resources to activities and unit cost as a way of measuring an output. There are four steps to implementing ABC. 1. Identify activities The organisation needs to undertake an in-depth analysis of the operating processes of each responsibility centre. Each process might consist of one or more activities required to produce an output. 2. Assign resource costs to activities This involves tracing costs to cost objects to determine why the cost occurred. Costs can be categorised in three ways: i. Direct Ã¢â¬â costs that can be traced directly to one output. For example, the wood and paint that it takes to make a chair. Indirect Ã¢â¬â costs that cannot be allocated to an individual output, that is, they benefit two or more outputs, but not all outputs. You read "Activity Based Costing Ã¢â¬â Essay 4" in category "Essay examples" For example, maintenance costs or storage costs. ii. 5 Topic Gateway Series Activity Based Costing iii. General/administration Ã¢â¬â costs that cannot be associated with any product or service. These costs are likely to remain unchanged, whatever output is produced. For example, salaries of administration staff, security costs or depreciation. 3. Identify outputs Identify all of the output for which an activity segment performs activities and consumes resources. Outputs might be products, services or customers. 4. Assign activity costs to outputs This is done using activity drivers. Activity drivers assign activity costs to outputs (cost objects) based on the consumption or demand for activities. ABC in practice ABC activities have been around for nearly 20 years and many companies in a variety of sectors have implemented activity based thinking. ABC and ABM have brought about radical changes in cost management systems. The principles and philosophies of activity based thinking apply equally to service companies, government agencies, process and manufacturing industries. Management practices and methods have changed over the last decade and will continue to change. Organisations have moved from managing vertically to managing horizontally. There has also been a move from a function orientation to a process orientation. However, management information systems to track and provide information about the horizontal aspects of business have lagged significantly behind managersÃ¢â¬â¢ needs. ABC and ABM fill this information gap by providing cost and operation information that mirrors a horizontal view. ABC focuses on accurate information about the true cost of products, services, processes, activities and customers. Using ABC, organisations gain a thorough understanding of their business processes and cost behaviour during ABC analysis. Management then applies this insight to improve decision making at operating and strategic levels. This is then known as ABM. Simply, ABM is ABC in action. 6 Topic Gateway Series Activity Based Costing Better management activity based costing survey: how ABC is used in the organisation This detailed study of how organisations are practically applying ABC can be found on the BetterManagement. com website (to access this study you must register, and then click on the link to activity based management in the top left hand corner of the home page). Available from: www. bettermanagement. om [Accessed 4 November 2008] The study was carried out in July 2005 to determine the state of ABC within over 500 organisations across numerous industries of different sizes and locations. It provides a useful and interesting insight into how ABC is used in organisations. Reported benefits Ã¢â¬ ¢ Ã¢â¬ ¢ ABC provides a more accurate method of costing of products and services. It allows for a better and more comprehensive understanding of overheads and what causes them to occur. It makes costly and non-value adding activities more visible, so allowing managers to focus on these areas to reduce or eliminate them. It supports other management techniques such as continuous improvement, scorecards and performance management. Ã¢â¬ ¢ Ã¢â¬ ¢ Reported drawbacks Ã¢â¬ ¢ ABC can be difficult and time consuming to collect the data about activities and cost drivers. It can be costly to implement, run and manage an ABC system. Even in ABC some overhead costs are difficult to assign to products and customers. These costs still have to be arbitrarily applied to products and customers. Ã¢â¬ ¢ Ã¢â¬ ¢ Case studies Technical Matters: Activity-based costing. (PDF 99KB). This article, published in Financial Management (March 2005), provides a case study of implementation of an activity based costing system in the Crown Prosecution Service (CPS). Available from: www. cimaglobal. com/financialmanagement [Accessed 8 November 2007]. 7 Topic Gateway Series Activity Based Costing The Value Creation Group website provides a comprehensive range of examples of case studies within different sectors where ABC has been implemented, including financial services and social services. Available from: www. valuecreationgroup. com [Accessed 4 November 2008] References Barrett, R. Getting a better view of business with activity based costing. CIMA Insight, February 2005. Available from: www. cimaglobal. com/insight [Accessed 4 November 2008]. CIMA Technical Services. (2001). Activity-based management Ã¢â¬â an overview. (PDF 69KB). CIMA Technical Briefing. Available from: www. cimaglobal. com/technicalreports [Accessed 4 November 2008]. Friedman, A. L. and Lyne, S. R. (1995). Activity-based techniques: the real life consequences. London: CIMA Publishing. Further information Articles Full text from Business Source Corporate through My CIMA www. cimaglobal. om/mycima [Accessed 4 November 2008] Allott, A. Activity Based Management can work for your company. CIMA Insight, January 2004. Available from: www. cimaglobal. com/insight [Accessed 4 November 2008]. Barrett, R. How ABC can make shared services work. CIMA Insight, March 2005. Available from: www. cimaglobal. com/insight [Accessed 4 November 2008]. Barrett, R. Get a better view of business with activity-based costing. CIMA Insight, February 2005. Available from: www. cimaglobal. com/insight [Accessed 4 November 2008]. Cleland, K. As easy as CBA? Financial Management, September 2004, pp 28-32 Available from: www. imaglobal. com/financialmanagement 8 Topic Gateway Series Activity Based Costing [Accessed 4 November 2008]. Johnson, B. and Glad, E. Spring chicken or dead lunch? Chartered Accountants Journal, March 2006, Volume 85, Issue 2, pp 35-36 Kaplan, R. S. and Anderson, S. R. Time-driven activity-based costing. Harvard Business Review, November 2004, Volume 82, Issue 11, p. 131 Larson, P. and Kerr, S. Integration of process management tools to support TQM implementation: ISO 9000 and activity-based costing. Total Quality Management Business Excellence, January-March 2007, Volume 18, Issue 1-2, pp 201-207 Leahy, T. Where are you on the ABC learning curve? Business Finance, December 2004, Volume 10, Issue 12, p. 47 Liu, L. Activity-based costing. Financial Management, March 2005, pp 25-29 Max, M. Leveraging process documentation for time-driven activity based costing. Journal of Performance Management, November 2007, Volume 20, Issue 3, pp 16-28 Meelah, R. and Ibraham, D. N. Factors influencing activity based costing (ABC) adoption in manufacturing industry. Investment Management Financial Innovations, 2007, Volume 4, Issue 2, pp 113-124 Plowman, B. Activity based management driving profitability. Accountancy Ireland, April 2007, Volume 39, Issue 2, pp 23-25 Abstract only from Business Source Corporate through My CIMA www. cimaglobal. com/mycima [Accessed 4 November 2008] Sandison, D. , Hansen, S. C. and Torok, R. G. Activity-based planning and budgeting: a new approach. Journal of Cost Management, March/April 2003, pp 16-22 Liu, L. Activity-based costing. Financial Management, March 2005, p. 29 Available from: www. cimaglobal. com/financialmanagement [Accessed 4 November 2008]. The competitive advantage of management accounting. Journal of Management Accounting Research, 2006, Volume 18, pp 127-135 Books Friedman, A. and Lyne, S. Success and failure of activity-based techniques: a long-term perspective. London: CIMA Publishing. (CIMA Research Series) 9 Topic Gateway Series Activity Based Costing Hansen, D. and Mowen, M. (2006). Cost management: accounting and control. Mason, OH: London: Thomson/South-Western Kaplan, R. and Anderson, S. (2007). Time-driven activity-based costing: a simpler and more powerful path to higher profits. Boston, MA: Harvard Business School Turney, P. (2005). Common cents: how to succeed with activity-based costing and activity-based management. New York: London: McGraw-Hill CIMA Publications CIMA Technical Services. (2001). Activity-based management Ã¢â¬â an overview. (PDF 69KB). CIMA Technical Briefing. Available from: www. cimaglobal. com/technicalreports [Accessed 4 November 2008]. Websites University of Pittsburgh: Introduction to ABC An online presentation on ABC, by Narcyz Roztocki of Pittsburgh University. Includes links to further sources of information on ABC. Available from: http://digbig. com/4xtmc [Accessed 4 November 2008] The Activity Based Costing Portal Global community portal explaining all aspects of Activity Based Costing. Available from: www. offtech. com. au/abc/Home. asp [Accessed 23 March 2009] The Value Creation Group Ã¢â¬â Activity Based Costing Gateway site on Activity Based Costing. Available from: http://digbig. com/4xtmg [Accessed 4 November 2008] Where are you on the ABC learning curve? An article by Tad Leahy in Business Finance Magazine. Business Finance Magazine and ALG Software recently surveyed more than 250 finance executives from companies of all sizes and types about the scope and current status of their organisationÃ¢â¬â¢s ABC efforts. Available from: www. businessfinancemag. com [Accessed 4 November 2008] 10 Topic Gateway Series Activity Based Costing Bain and CompanyÃ¢â¬â¢s 2005 Management Tools and Trends Survey. Shows that usage of ABM is slightly below the mean, but satisfaction with it is considerably below the mean. Available from: http://digbig. com/4xtmk [Accessed 4 November 2008] Copyright Ã ©CIMA 2006 First published in 2006 by: The Chartered Institute of Management Accountants 26 Chapter Street London SW1P 4NP United Kingdom Printed in Great Britain No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or the publishers. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means method or device, electronic (whether now or hereafter known or developed), mechanical, photocopying, recorded or otherwise, without the prior 11 permission of the publishers. Permission requests should be submitted to CIMA at tis@cimaglobal. com How to cite Activity Based Costing Ã¢â¬â Essay 4, Essays
Friday, December 6, 2019
Question: Discuss about theManagement and Business Context for Business Research. Answer: Introduction It is seen that in each and every business there are many challenges that are faced when the activities are operated by the organization. The challenges that are faced by the organization bring hindrance in the activities of the company. It is seen when the changes are implemented in the organization then more challenges arise. Every organization should focus on reducing the challenges that are faced when activities are operated by the organization (Pfeffer, 2014). It is the responsibility of the management to minimize the risks that are prevailing in the organization. The organizational structure of the organization also gives impact on the overall activities of the organization conducted by each and every department of the organization (Christensen, Dhaliwal, Boivie Graffin, 2015). If organizational structure is not proper in the organization then it can be difficult to conduct the activities in a right direction. There are many environmental forces which give influence to the operations of the company. To reduce the issues it is analyzed that the company should take correct decisions so that the activities can be completed in a right direction. It is also seen that if right decisions are not taken by the company it can give direct impact on the overall performance of the company. To minimize the risk it is important for the organization to consider the strategies which are proper so that targets can be achieved by the company. BDO Australia has more than 72000 employees who are managing the activities in more than 1300 offices. The company conducts the activities in more than 161 nations worldwide. The company has an international network which emphasizes on consulting tax and public accounting so that the operations can be conducted in a professional manner. The company is one of the largest in the consultancy sector (BDO Australia, 2017). This paper will focus on the overall organizational structure of BDO and also the factors that hinder the activities of the company. The paper will focus on the overall risks that are seen in the activities of the company and also to enhance the performance of the organization discussion will be made. BDO Analysis According to the activities, each and every organization has its own structure. The organizational structure of BDO is hierarchal and parallel and it helps the company to conduct the activities in a smooth manner. Every department of the company has its own unit of the company in which the roles are set so that activities can be conducted smoothly. The activities that are conducted in the organization are interdependent and each department has a different task to complete (Jackson, Schuler Jiang, 2014). As the company takes into consideration hierarchal and parallel structure to complete the task, it is seen that within the time frame the activities are completed. On the top management, there are boards of directors in many companies who direct the employees to complete the activities within the given time and also feedback is given by them on the basis of the performance. Under each director or the manager, there are subordinates and the employees who conduct the activities in various cities. In different cities, there are many units that take into consideration different activities and it is managed by the manager of each department. The different units are related to natural resources and cyber security (Graham, Hanlon, Shevlin Shroff, 2017). It is essential for the organization to analyze the internal and external environment so that strategies can be implemented accordingly. Without evaluation, it is not possible to implement effective strategies in the organization. There are also many forces which give direct impact on the activities of the organization. By taking into consideration BDO, it is seen that there are many forces which give direct impact on the operations of the company. External factor The negative impact is seen in the activities of the organization just because of the political decisions. This is the only reason due to which the changes are made in the decisions taken by the company. It is analyzed that the factors related to the political are forcing the companies to take into consideration innovative ideas so that operations can be conducted in a smooth manner (Bitner, Patr?cio, Fisk Gustafsson, 2015). There are many rules and regulations which are related to tax and modification in the government formation in the last past years. To analyze the activities and to control it in a proper way is one of the complicated tasks as there are many procedures and rules on which the company gives focus. It is seen that Australia is one of the developed nations and the overall impact is seen in the crisis related to economic. It is analyzed that BDO activities are grounded on the changes that are concerned with the economic condition and also it is concerned with the fina nce (Cen, Maydew, Zhang Zuo, 2017). To control the economic conditions it is important for the company to focus on customized planning so that it can be beneficial for both the customers and the company. It is analyzed that there are various modifications which take place in the society and also it is essential to satisfy the overall demand of the consumers. There are many companies who are on the small scale and are demanding for more consultancy services related to the overall financial status. Just due to this demand it is seen that the opportunities are enhanced effectively. If opportunities are enhanced when it can be seen that growth can be achieved easily in the market. It is seen that in the technology sector the changes are made which is concerned with the accounting and finance. It has become essential for the organizations to take into consideration the technologies that are installed in a proper way by focusing on the accounting software. If proper technology is considered then it can be beneficial for the company to give a good experience to their customers. It is essential for the company to focus on the strategies concerned with the technologies so that overall competitive advantage can be attained (Devereux, Lockwood Redoano, 2008). Also in this sector, the competition level is changed and it is not easy for the organizations to achieve growth in the market. Internal forces It is evaluated that demand of the employees has changed and it has enhanced in the market. With the increase in the demand of the employees, it has created a major problem for the companies to enhance the overall satisfaction level of the customers. In Australia recruitment of the employees is the major problem for the organization. It is essential for the company to emphasize on the enhancing the skills of the workers so that if any issue arises it can be managed in a proper manner. Training should also be given to the employees so that activities can be conducted smoothly (Haff Triplett, 2015). The company has given focus on the new training programs so that skills can be enhanced by the employees. By considering the new technologies it will help the employees to complete the task in a proper manner (Liu, Gong, Zhou Huang, 2017). One of the best strategies is HRM strategy that will help the company to accomplish the goals and objectives. Marketing should also be considered so that the wants of the customers can be satisfied. Conclusion By analyzing the paper it is analyzed that BDO is one of the biggest company who helps the consumer in giving solutions to their problems. The issues that arise in the organization can be managed by taking proper decisions so that performance of the employees can also be maintained. The impact on the company is seen due to the internal and external forces. The company can focus on the functional units so that the strategies can be achieved effectively. References BDO Australia. (2017) Our people. [Online]. Retrieved from: https://www.bdo.com.au/en-au/our-people. Bitner, M. J., Patr?cio, L., Fisk, R. P., Gustafsson, A. (2015). Journal of service research special issue on service design and innovation: developing new forms of value cocreation through service.Journal of Service Research,18(1), 3. https://journals.sagepub.com/doi/abs/10.1177/1094670514557193?journalCode=jsra Cen, L., Maydew, E. L., Zhang, L., Zuo, L. (2017). Customersupplier relationships and corporate tax avoidance.Journal of Financial Economics,123(2), 377-394. https://business.illinois.edu/accountancy/wp-content/uploads/sites/12/2015/03/Cen_Maydew_Zhang_Zuo.pdf Christensen, D. M., Dhaliwal, D. S., Boivie, S., Graffin, S. D. (2015). Top management conservatism and corporate risk strategies: Evidence from managers' personal political orientation and corporate tax avoidance.Strategic Management Journal,36(12), 1918-1938. https://s3.amazonaws.com/academia.edu.documents/44710796/Managers_Personal_Political_Orientation_20160413-13231-vd6k0p.pdf?AWSAccessKeyId=AKIAIWOWYYGZ2Y53UL3AExpires=1523012696Signature=xAsH90GHWGqRZ%2B3GCrOgvKOok4k%3Dresponse-content-disposition=inline%3B%20filename%3DManagers_Personal_Political_Orientation.pdf Devereux, M. P., Lockwood, B., Redoano, M. (2008). Do countries compete over corporate tax rates?.Journal of Public Economics,92(5-6), 1210-1235.https://piketty.pse.ens.fr/files/Devereuxetal2002.pdf Graham, J. R., Hanlon, M., Shevlin, T., Shroff, N. (2017). Tax Rates and Corporate Decision-making.The Review of Financial Studies,30(9), 3128-3175. https://cloudfront.escholarship.org/dist/prd/content/qt1hq0h6g1/qt1hq0h6g1.pdf Haff, G. G., Triplett, N. T. (Eds.). (2015).Essentials of strength training and conditioning 4th edition. Human kinetics.https://books.google.co.in/books?hl=enlr=id=bfuXCgAAQBAJoi=fndpg=PR1dq=trainingots=2eomZDz4UGsig=lYIBscNeorVdyM96BzdznuYhU2Y#v=onepageq=trainingf=false Liu, D., Gong, Y., Zhou, J., Huang, J. C. (2017). Human resource systems, employee creativity, and firm innovation: The moderating role of firm ownership.Academy of Management Journal,60(3), 1164-1188.https://journals.aom.org/doi/abs/10.5465/amj.2015.0230 Pfeffer, J. (2014). Business and the spirit: Management practices that sustain values. InHandbook of workplace spirituality and organizational performance(pp. 43-59). Routledge.https://jeffreypfeffer.com/wp-content/uploads/2017/12/Business-Spirit-27.pdf Jackson, S. E., Schuler, R. S., Jiang, K. (2014). An aspirational framework for strategic human resource management.The Academy of Management Annals,8(1), 1-56. https://www.tandfonline.com/doi/abs/10.1080/19416520.2014.872335
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