Acuscan Critical Thinking Case Study - 1708 Words

Assignment Overview Prepare a report for the CEO about this situation in two parts: Part One: Respond to the specific questions on the worksheet that follows (100 points possible). Part Two: Write an executive summary for the CEO (100 points possible). PART ONE: Use the case materials to complete this assignment. ANALYSIS 1. Describe one (per instructors change week one) assumptions seen in any documents provided. a. Kelly Ââ€" Through several emails and communications, Kelly assume that there is not enough time to meet the deadline of August for the project. Even though Pat seems to show that, there is some chance to do so. b. Pat Ââ€" believes that an Operation Optimization project needs to be embarked on now to improve the†¦show more content†¦b. Pat Lambert Ââ€" in the position of marketing has a good grasp of the market place and the economics of their segment. With this information, Pat s arguments are sound and logical. c. Kelly Thomas Ââ€" arguments for the most part are emotional and unsound. Kelly seems to view the others are trying to remove power from him. d. Chris Martinas Ââ€" arguments seem to more emotional and some what sound. He is basing a lot on his experience as the VP of product and the understanding of the market segment and the limitation of the current product. 4. Describe specific fallacious arguments, and identify the people who hold them. a. There are several in the company that believe that the new product will increase the companies market share and stay in front of their competitors. The stakeholders for the new product are Chris, Cliff, and Pat. Cliff, being the CEO, has directed the others to venture to other market segments and position the new product in those markets. There are some in the organization, like Kelly that believe that AcuScan does not have to have a full feature new product to be released to the market. There are some issues with how Acuscan is going to finance the new product. These concerns are coming from Cliff. CONCLUSIONS 5. Describe all problems in this situation. The largest issue is the deadline that has been imposed by what some inside information about the company s competitors. This along with economical issues and reduced budget hasShow MoreRelatedCompany Assessment: Acuscan2884 Words   |  11 PagesCompany Assessment: AcuScan Part One Analysis Describe all assumptions seen in any of documents provided in the case study. For full credit, provide AT MINIMUM: four to six assumptions held by Kelly; six to nine assumptions held by Pat; two to three assumptions held by Cliff; two to three assumptions held by Chris. Kelly Kellys assumptions include the idea that customers will not be interested in accepting a staged rollout of any new product, that Pat is too manipulative when it comes to ChrisRead MoreGen/480 Case Study3198 Words   |  13 Pagesbetween Kelly and Pat. He has left it to them to work it out. 2. Explain the arguments made by each of these people. Explanations should be comprised of two to six sentences for each of the following. e. Cliff O’Connor As the CEO of AcuScan, Cliff’s primary goal is to keep the company profitable and growing. The company is loosing market share as the products are limited to specific markets and becoming a commodity. Cliff’s job is to turn the company from this downward shift to become

Using PHP to Display Random Quotes

One way to add a random quote to your website is to use the PHP switch () statement. The switch statement compares one variable with many values and executes one piece of code depending on the value it equals. This allows you to prepare a list of quotations and then use the rand () function to select a number randomly that corresponds to one of the quotations.   Using Switch to Display Random Quotes This example code demonstrates how to use switch () to display a random quote on your website. Each of the sample quotes is set to run when  its number is chosen. By using rand () to choose a random number, one of the quotes is displayed at random. This example accommodates only six quotations, hence the rand (1,6) entry.   To add more quotes, you change the rand () function to allow for higher numbers and then add in their corresponding cases in the code. If you want to include a random quote on your PHP web page, use include () to pull the quote from this file, like this:

Essay about Girl/Woman Work Socio-Historical Critique

Claudette Woodhouse Professor Lea Ann Douglas English 112 29 October 2011 Any and everything can influence a work of literature. Life experiences, life choices, political events, time periods, or even time eras. In lieu of this concept it can be assumed that an interesting life may produce interesting poetry or stories. Two phenomenal women, Maya Angelou and Jamaica Kincaid portray two different points of view in their works of literature. A lot of things can contribute to their differences, but in particularly their upbringing is a major cause of their variances. In Jamaica Kincaid’s â€Å"Girl,† a young girl has the â€Å"rules of the world† drilled into her head by her scolding mother while in Maya Angelou’s â€Å"Woman Work† a mother faces the†¦show more content†¦In my opinion you can assume that Jamaica Kincaid at some point was a young adolescent being taught the rules of the world and once becoming a woman of age away from her mother’s control she took it upon herself to break away and express her self. Upon reading â€Å"Girl† you can feel a great deal of oppression yet wisdom from the words of the mother. According to Maya Jaggi, Jamaica Kincaid felt as though her mother should never have had children. She felt as though that her mother didn’t care for her children when they flourished, only when they were down, or when they needed her most (Jaggi). This could explain the seemingly harsh tone of the mother in â€Å"Girl† when she blatantly refers to her daughter as a slut (Kincaid 47). Due to the fact that this is a circumstance where there is a lesson to be learned and not a need to pacify her daughter, it can assumed to describe the relationship that Jamaica Kincaid most likely had with her very own mother. In my opinion many can agree that despite the mother’s harsh and blunt tone the advice she gives is ultimately valuable. Her advice not only relates to behavior that a young lady should observe as a young adolescent but also as an adult and how to handle certain situations. As mentioned before, Kincaid felt as though her mother only felt obligated to express the sensitivity a mother should show whenShow MoreRelatedThe, China, And Post Mao China Essay1453 Words   |  6 Pagesrelated to redistribution of property, collectivism experiments, and land reforms. China’s early cinema industry represented these changes through films such as the Goddess, the Red Detachment Woman, and Farewell my Concubine. 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Management Accounting Management

Questions: 1. Discuss the purpose of management accounting and the relative Importance of using management accounting tools over financial accounting, for furthering companys growth and profit. 2. Explain different classification of costs namely on the basis of type, function, behaviour and relevance and the implications of the cost classification for pricing. 3. Analyse the importance of cost volume profit, in decision making. 4. Discuss the benefits of preparing budgets for the company and suggest the types of budgets to be prepared, to forecast future performance of the company. Answers: Introduction The success of every business organization depends upon its management of its operational costs (Drury, 2012). The concept of management accounting plays a major role for the success of the modern business organization. The given report will reflect the importance of management accounting on the business organization AVN Plc. 1. Discussion on the purpose of management accounting and importance of management accounting tools over financial accounting for further growth of company Management accounting plays an important part for managing the cost and future strategic purposes of the modern business organizations. It mainly deals with the internal decisions of the firm. The management of the organization AVN Plc can take several strategic decisions based on the different internal problems of the firm. The tools and techniques of management accounting are cost sheets, cash budgets, forecasted cash flows, discounted cash flows, etc. Financial accounting is a wider concept and it deals with the internal and external business decisions. The main merit of management accounting is that it helps in analyzing the internal business decisions concerning cash flows, reduction of operational expenses, improvement of cash flows and operating budget planning. The focus and function of management accounting is on the pricing policies concerning the operational decisions of the organization. Therefore, the organization AVN Plc needs to focus on the techniques of management ac counting to make their pricing strategy effective in terms of competitive advantage. The firm can also increase their financial returns with effective implication of management accounting tools. The main possible advantage of management accounting is that expenses can be reduced. The profitability and sustainability of the business firm AVN Plc will depend upon its capability of reducing the expenses and upon their respective pricing strategy (Epstein and Lee, 2011). Therefore, growth of the firm depends upon its management accounting systems. 2. Explanation on different classification of costs based on type, function and behavior and implications of cost classification pricing There are various types of costs present within the internal business environment of a firm. Because of behavioral nature, the different types of costs can be in the form of fixed, variable and semi-variable costs. Fixed costs are those, which remain fixed throughout the financial year. Example- Wages, factory rent, etc. Variable costs are those, which fluctuate on the due course of time. Some examples of variable costs are office and administration expenses, marketing expenses, etc. On the contrary, semi-variable costs are those,w hich have the behavioral nature of both fixed and variable costs. One example of semi-variable costs is salaries of managers. Costs can also be classified based on function. These are in the form of production costs, financial costs, marketing and selling costs, research and development costs, office and administrative costs, etc. Some examples of production costs are direct labor, direct wages, etc. Financial costs include different forms of operational expenses, etc. In case of different types of costs are direct and indirect expenses (Horngren and Horngren, 2012) The below table reflects on the classification of costs based on their respective function and different types of costs:- Functional costs Different Types of costs Costs on the basis of Behavior 1.Financial costs 1. Direct costs Fixed Cost 2. Production Costs 2. Indirect Costs Variable Cost 3. Office and administration costs Semi-variable cost 4. Marketing and selling costs 5.Costs related to research and development costs Table 1: Different types of costs based on function, type and behavior (Source: Horngren, 2011) The given table reflects about the different types of costs that the business organization can incur. Based on the given costs, the firm AVN Plc can determine their respective pricing strategies (Bebbington and Thomson, 2013) 3. Analysis of importance of cost volume profit in decision making The three most crucial elements of business decision making is cost, volume and profit. With the help of CVP analysis, a business organization can determine the rate of operating leverage and allocation of fixed and variable costs. The percentage of sales levels and sales volumes required for the sustainability of the business can also be done through the analysis of cost volume and profit analysis. With the analysis of cost and volume of the selling units of the business will help to determine the profitability portion of the firm. The business organization AVN Plc can also determine the total percentage of break-even point in sales through effective utilization of cost volume profit analysis. The total amount of range of activity can also be determined with the assist of given analysis. The business firm AVN Plc can also implement their respective pricing strategy through the analysis of CVP. Per unit costs of product will be assessed by the firm with the help of the technique of c ost-volume and profit. Contribution per unit and marginal analysis are another two advantages of this technique that will assist the firm in case of business decision making. Therefore, it is concluded that the given tool of CVP technique is essential for a business firm like AVN Plc in case of decision-making (John, 2012) 4. Benefits of budget and suggestion of different types of budget to forecast performance of the firm There are various benefits of the process of budgeting. These are in terms of forecast of operational costs and implementing various decisions based on the given tool of budgeting process. The process of planning and managing operations starts with the preparation of budgeting process. Different types of allocation of operating cash and reviewing and monitoring the performance of the organizations can also are done through the process of financial budgeting process. Apart from this, controlling and measurement of cost variances is also evaluated through effective utilization of cost variances and expenditure of budgeting process. The management of the organization can also coordinate with all the respective departments through implementation of budgetary process. In the present business scenario, there are several of types of financial budget. These are cash budget, production budget, operational budget, cash flow budget, etc. All the given budgets have different forms of utilities i n accordance to the decision making purpose of the organizations to forecast the future activities (Horngren, 2011) Conclusion The report concludes that management accounting is a crucial aspect for an organization AVN Plc in making different pricing strategies and minimizes the cost of operations. The success of the organization will depend in what manner the organization can implement the tools of management accounting within their system. References Chenhall, R. (2012). Developing an Organizational Perspective to Management Accounting.Journal of Management Accounting Research, 24(1), pp.65-76. .Bebbington, J. and Thomson, I. (2013). Sustainable development, management and accounting: Boundary crossing.Management Accounting Research, 24(4), pp.277-283 Nixon, B. and Burns, J. (2012). The paradox of strategic management accounting.Management Accounting Research, 23(4), pp.229-244 Bhattacharyya, D. (2011). Management accounting. Noida, India: Pearson. Drury, C. (2013). Management accounting for business. Andover: Cengage Learning.. Epstein, M. and Lee, J. (2014). Advances in Management Accounting. Bradford: Emerald Group Publishing Limited. Groot, T. and Selto, F. (2013). Advanced management accounting. Harlow, England: Pearson. Horngren, C. (2011). Introduction to management accounting. Upper Saddle River, N.J.: Prentice Hall. John Y. Lee., (2012). Advances in Management Accounting. Emerald Group Pub.