Comparing the Similarities and Differences Between...

Anorexia nervosa and Bulimia nervosa are described as psychological eating disorders (Keel and Levitt, 1). They are both characterized by an over evaluation of weight. Despite being primarily eating disorders, the manifestations of bulimia and anorexia are different. They both present a very conspicuous example of dangerous psychological disorders, as according to the South Carolina Department of Health, â€Å"Eating disorders have the highest mortality rate of any mental illness† (Eating Order Statistics, 1). While Bulimia and anorexia both psychological disorders primarily prevalent in women, anorexia tend to have different diagnostic complexities, symptoms and physiological effects as compared to bulimia. Both bulimics and anorexics are†¦show more content†¦There seems to be no single reason for the development of either bulimia or anorexia nervosa. Morris and Twaddle argue that anorexia seems to have no specific cause, that genetic disposition, cultural, transitional and environmental factors all play a role in causing the disorder (894-898) Similar is the case of bulimia as mentioned in by Hay and Bacaltchuk (33). From this, we can deduce that these eating disorders are dangerous because they can arise due to a number of independent reasons. One of the major differences between anorexia and bulimia is that the latter is harder to diagnose. Bulimic patients tend to be secretive and though their weight may be below normal, it is not necessary that they be anorexic. However, anorexic patients tend to be underweight, along with reluctance to eat even small amounts of food, and involving in physical weight-loss exercises obsessively. (Simon, 1) Therefore, it is apparent that incidences of bulimia often remain unnoticed whereas anorexics are more successfully diagnosed. Both anorexia and bulimia are more common to women. In clinical review, Sara and twaddle write: â€Å"It [anorexia] has a prevalence of 0.3% in young women†¦. 80-90% of patients are female†. While 90% of eating disorder patients treated are women (Hay and Bascaltchuk, 33). Therefore, it may be inferred that certain reasons (as discussed above) act as stimuli in womenShow MoreRelatedBeing Thin, Petite, And Attractive Is Driving Young Women776 Words   |  4 Pagesburden on the shoulders of our young people. Anorexia Nervosa and Bulimia Nervosa are two eating disorders that are consuming our youth throughout the country. Thankfully, research has made advances for those affected and giving them to tools to overcome and succeed these overbearing disorders. In the first article, Anorexia Nervosa was studied in a group of women with the mean age of 24. In the study, the women had to write a letter to their anorexia as a friend and then as an enemy. The lettersRead More The Prevalence Of Anorexia Nervosa, Bulimia Nervosa, And Binge Eating Disorder1723 Words   |  7 PagesThe Prevalence Of Anorexia Nervosa, Bulimia Nervosa, And Binge Eating Disorder How prevalent is anorexia nervosa, bulimia nervosa, and other eating disorders? Without the knowledge of research, one is likely to think eating disorders are quite prevalent in society today. However, research proves that eating disorders, in general, are not as prevalent as one might think without any knowledge of the subject. Prevalence of an eating disorder refers to the number of cases of an eating disorderRead MoreMen and Eating Disorders Essay1182 Words   |  5 PagesMen and Eating Disorders About seven million women across the country suffer from eating disorders including anorexia nervosa and bulimia and, as a result most research involving these disorders have only been conducted on females. However, as many as a million men may also suffer from these same disorders. 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The measurement of individual differences is referred to as psychometrics. Individual differences covers a wide range of issues including psychological abnormality which is hard to define. Each major approach has its own explanation of mental disorders. These explanations are applied to eating disorders such as Anorexia NervosaRead MoreEssay Writing9260 Words   |  38 Pagesintroduction. But your introduction serves the same purpose as it would if the reader were coming to it voluntarily. You must convince the reader that your essay is worth reading. The Structure of an Introduction A simple model for the relationship between the introduction, the body, and the conclusion is the old newspaper maxim: You tell em what you re gonna tell em you tell em, and then you tell em what you told em. In an introduction, you lay out a plan for what will follow. HoweverRead MoreMarketing Communications Notes17720 Words   |  71 Pagesmember or friend where they just can’t seem to understand even the most simple language, no matter how many times you repeat yourself? Have you ever attended a lecture and then compared your notes to those of a fellow student only to find major differences? Have you ever tried to have a conversation with a friend on the MTR at 6 p.m. on a Friday night? Have you ever ordered a product over the Internet only to be unpleasantly surprised by the final price, shipping charges or actual product featuresRead MoreOcd - Symptoms, Causes, Treatment131367 Words   |  526 Pagesdeveloped a number of counting and repeating compulsions, as well as extensive avoidance behavior, in an effort to neutralize the obsessions. He believed he had to repeat a task until he no longer had an obsession so that he could break the association between the task and the in trusive thought. This would then ensure that the task would not become a trigger for the obsession. As a result of his erroneous belief, Mike would repeat phrases, retrace his steps, wash repeatedly, even hold his breath, in response

Jonathan Swift s A Modest Proposal, And Thomas More s...

Jonathan Swift’s â€Å"A Modest Proposal,† and Thomas More’s Utopia both treat the poor, old, or sick similarly. Swift writes a mock proposal to eat the children of poor families, while More writes about an â€Å"ideal,† utopian society where the old and sick are told that they might as well just die. Both exaggerate the similarities between humans and animals in order to reveal to the public how they are treating these types of people in real life. The authors’ ideas are pushing how society deals with people to an exaggerated level to reveal what is really happening within the community. Swift and More both make analogies between humans and animal behavior to reveal to society how they are treating the poor like worthless animals. In More’s Utopia, the old and sick people are seen as a burden and should choose to die for everyone’s good. Priests tell these old and sick individuals that they are an annoyance on society. More writes, â €Å" ‘You’re just a nuisance to other people and a burden to yourself’ † (More 665). They live for no one’s good and are left to live a pointless rest of their life, so they might as well just end it now. More is revealing how society really sees the old and sick people. They know they should take care of them, and they do, but no one really wants to help them when it’s taking time away from their own life. People see more use in doing there own thing, so in Utopia, More pushes it to the level of trying to convince the the old and sick that they shouldShow MoreRelatedSir Thomas More And Jonathan Swift Essay1592 Words   |  7 Pagesboth in and out of its populations a kind of distrust. It remains to be seen if there is an ideal empire, but in conceptualizing the shortcomings of an empire s trajectories, there are significant observations to be made. Nowhere is this more apparent than in the sixteenth and eighteenth century writings of Sir Th omas More and Jonathan Swift. Here, individuals for the first time interrogate the governmental systems which predate them to a particular effect, though their means are drastically different

Critical Factors International Development Projects

Question: Discuss about the Critical Factors for International Development Projects. Answer: Introduction: The project management can be referred to as the discipline that initiates, plan, execute, controls and closes the teamwork for achieving the specific goals and for meeting the specific factors of success. As stated by Ahmad and Cuenca (2013), the project is an endeavor, which is designed for producing the unique product, service and in meeting unique goals and objectives. The project management is the overall application of the knowledge, skills, techniques and tools that help in the conduction of the project activities for meeting the requirements of the project. It facilitates in coordination and implementation of the project activities, which helps in creating an environment for fostering interactions among the team members with the minimum amount of conflict, overlaps and disruptions. Alias et al. (2014) stated that in a project management, the requirements are identified along with the establishment of transparent and achievable objectives, which helps in balancing the demands of the various stakeholders. It is a scientific approach that facilitates in creating and managing the structure along with the commitments made to the project. If the managers dont have a concrete plan of the project conduction, they are likely to face chaotic and unpredictable situations while conducting the project. These risks and hindrances are mitigated with the use of project management. According to Bai and Sarkis (2013), the project management is a framework, which helps in providing concise and lucid practices those are to be followed by the team members for the successful accomplishment of a project. By creating a structure as well as managing a project, the commitments, time of completion and the project deliverables are ensured to the customers. The stages of project development and management are the initiation, planning, execution, monitoring, control and closing. This assignment will be discussing the initiation of the project, and it's planning, implementation and execution. Along with this, it also discusses the closedown of a project and the management of multiple projects for their successful accomplishment. Project Initiation The project initiation is the first stage in the life cycle of a project management where it involves in starting up a fresh project. Banihashemi et al. (2017) opined that in the initiation stage, the business problems and opportunities are identified, solutions are defined, projects are formed, and a flexible and talented team is set up for delivering the solutions to the patrons in scheduled time. A business case has been created for detailing and identifying the most appropriate solutions to the problems those are likely to be faced while initializing the project. Several problems and opportunities along with the alternative solutions are made available in the business cases. In this stage, the business costs, risks associated, issues and benefits are analyzed. Along with this, the business requirements of the projects are jotted down in this stage. As mentioned by Chou and Pramudawardhani (2015), a vivid plan, which includes financial and scheduling analysis, are also present in this project initiation. Before initiating a project, the project manager has to prepare a team for the employees and workers those are best in conducting the specified project. The responsibilities are divided equally among the team members as per their positions in the organization and according to their talents, skills and capabilities in handling the responsibilities. Costantino et al. (2015) opined that while initializing the project, the goals are clarified, competencies within the team are justified, and fixations of the time are done so that the different levels of the projects are completed within scheduled time. Before initializing the project, the feasibility of the project is analyzed. It shows the profitability of the project to the organization and the presence of the required resources those available in the organization. The success of the project lies on the experience and success level of the project managers and their team members. Moreover, the success of the project is also dependent on the accuracy and clarity of the project and the talents and skills of the employees. As opined by Drury-Grogan (2014), before beginning a project, the project manager needs to have a clear concept of the customers requirements and that is to be communicated to the team members. It prevents the occurrence of misunderstanding and tiffs between the pr oject staff members and the patrons. Each of the staff members needs to have clear conceptions about the project objectives, and they should also have a mentality to achieve the goals combined as a team work. As mentioned by Dwivedula et al. (2015), there are certain situations where the project fails to accomplish its objectives and providing adequate solutions to the customers. It may be due to the communication gap between the project employees and the customers or among the team members. Moreover, the other reasons for failure can be the inadequate presence of resources; skills and expertise in accomplish the project within scheduled time. With the initiation of the project, certain levels of commitment and dedication are required from the side of the team members. A team needs to make have strong decision-making capabilities like specifying and prioritizing the needs, evaluating and comparing the solutions and selecting the best solutions to the identified project problems (Gonzalez Aleu et al. 2016). Project Planning The second stage in the life cycle of a project is the planning phase. It is a stage, where the project solutions are developed with the usage of every details those are necessary for meeting the objectives of a project. Gudien? et al. (2014) stated that in this phase, the team identifies the work that is to be accomplished along with identifies the availability and usability of the resources. The strategies and an outline of the project are curbed that helps in planning the activities, dependencies, tasks and the time frames. Even more, the project manager also coordinates with the team members and the higher officials in preparing an approximate budget of the project. It contains the different cost estimates to the labor, material costs and the equipment. Moreover, the cost that will be incurred for monitoring and controlling the expenditure of project is also planned in this phase. As opined by Hasler (2016), after the project team identifies the working schedule, preparation of t he schedule and estimating the costs, the planning process are complete. In this phase, the threats and risks those the project are likely to face are identified. It helps in understanding the threshold of the team members of the project and their planning of strategies for the different steps. The risks are segregated as per their importance and extent of causing danger in the completion of the project. In this phase, the project manager documents the extensive planning, quality targets, control measures and makes an acceptance plan regarding the criteria provided by the customers for gaining their acceptance. According to Ihuah et al. (2014), in this phase, the various tasks as per their durations are segregated that helps in completion of the work. A detailed structure about the work breakdown is listed that helps the team members in understanding the prioritization of each of the tasks. A detailed project planning is necessary that helps in identifying and resolving the issues those are remaining and may prove problematic to the team members in accomplishing the goals. The commitment level of the stakeholders is refined and elaborated as per the consideration to the resources. Kerzner (2013) had an opinion that in this phase the documentation of the project plan is done. It helps in documenting and promoting the cooperation, coordination and constructive participation of all the team members. After the plan gets approved, a positive and highly spirited approach is expected from the team members. With the approval of the plan, the participants confront their responsibilities with the qualities, talents and skills that they possess and use at the time of providing subsequent deliverables. Lehman (2016) commented that while breaking down the work, estimated time, costs and resources utilized for each of the activities are also allocated. The project scheduling is optimized that helps in maintaining a balance between the usage of the resources and the duration of completion of each of the activities. The progress will be measured at every step, which will help in understanding whether the project is going in the scheduled direction. In this phase, the requirements of the projects are kept handy among the team members, which help in moving on to the next phase of implementation and execution. A logical dependency between the tasks is defined that helps in enabling the identification of the shortest and effective paths that is to be followed for the successful accomplishment of the project (Lind and Culler, 2013). Implementation and Execution The 3rd step of the project lifecycle is the implementation and executive phase. In this phase, the project plan is executed or put into operation, and the project work is performed. According to Liu et al. (2014), the monitoring and controlling of the project activities are done, and the variances are recorded as per the original plan. It is one of the biggest and time-consuming steps in the project. In this step, the team members carry out the different tasks and the progress of the reports are often compared with the project plan. It is done for measuring the performance of the activities of the project and whether the project is operating correctly and moving in the correct direction. If certain variations between the original plan and practical operation of the project are seen, then a vivid and thorough checking of the plan is done. Ofori (2013) opined that the modifications and changes are published to the existing plan. The project manager is also responsible for checking the controlling limits, which helps in creating awareness of the baseline. The negative ideas circulated among the team members are removed, and the project manager motivates the team members towards success and completion of each of the activities of the project. The PMIS (Project Management Information System) system has been installed in this phase, which helps in executing the project work successfully. As mentioned by Power (2016), it is a typical software application, which helps in methodical execution for collecting the project information. Through PMIS, the time, cost and performance parameters of different stages of the project are communicated to the higher authorizes and among the team members. Moreover, the risk monitoring of each of the activities is also conducted, which also helps in understanding the progression of the project. The performance reporting is done on the periodic basis and is documented for the future requirement in the project. According to Ram and Corkindale (2014), the relationships with the vendors are strengthened in this phase, and the project manager uses the contracts for resolving the issues faced while completing the project. It has been seen that the brainstorming phase has been carried out in this pha se at periodic intervals to resolve any unwanted risks faced due to the dynamic business environment. In situations, when the poor decisions are taken, which are going unmatched with the present business scenario, steps are taken for modifying the changes. It, therefore, results in updating and publishing the plan on a periodic basis (Ram et al. 2013). As stated by Ribeiro de Jesus et al. (2016), the status reports show the anticipating and expecting end points of the project regarding scheduling, quality and cost of the deliverables. These project deliverables are reviewed by the quality and are measured against the criteria of acceptance. After producing these deliverables, the project manager provides the customer with solutions, and this leads to the closure of the project from the project managers side. This step is followed by the closing phase and reviewing of the project, where the customers provide feedback to the team, and they have to modify and alter the changes as per the criteria of the customers (Santos-Vijande and Snchez, 2016). Project Closedown and Review The project closedown and review is the last phase of the project life cycle, which involves dispensing over the deliverables to the respective patrons. The documentation of the business is done followed by releasing of the staff members, canceling the contracts with the suppliers and releasing the staff members from the project. As mentioned by Surlan et al. (2016), in this stage, a project closure report should be prepared. It should contain the activities those are necessary for closing the project along with ensuring the project closure is taken both effectively and smoothly. With the approval of the report, the reviewing and inspection of the project take place for the next one to three months. With the transfer of the deliverable goods, the projects remains under the risk of commercial, reputational, operational, environmental, economic and financial aspects. The period of reviewing and re-modification of the areas of changes are still under the employees requirements. Tafti et al. (2017) had opined that these risks are also combined with the probability of success, insurance and isolation of the activities. While accomplishing the project, the project managers have to take care of the entire environmental issues. It is to be noted that none of the projects should cause hamper to the environment while conducting the activities. According to Tarhini et al. (2015), the quantitative approaches used for analyzing and reviewing the results is through PERT analysis, Monte Carlo Simulation and Sensitivity Analysis. The PERT (Program Evaluation Review Technique) analysis is a project management statistical tool, which is designed for analyzing and representing the tasks those are involved in the successful accomplishment of the project. Through this process, the time required for completion of each of the activities is analyzed and the minimum time required for completing the project is identified through PERT. As stated by Turner (2014), in Monte Carlo Simulation, the same model is used where a random task us selected for each of the tasks and are also responsible for recording the values. With the help of this simulation, viable estimation of the project is done, and it also helps in understanding the risks of the project planning method. The sensitivity analysis in the project management is a study that helps in measuring the uncertainty in the mathematical model and system that can be allocated to the diverse sources. It facilitates identification of the key variables, which majorly influence the benefits and cost of the projects (Verburg et al. 2013). Yamin and Sim (2016) stated that in the evaluation phase, unbiased opinions should be provided to the project team for making them understand their strengths, weaknesses and the benefits of the projects. It also helps them in understanding the objectives those are met with the allocated resources and budget. Any modifications made in the projects should be consulted with the project team. The problems and issues related to the occurrence of the problems are to be discussed. As stated by Yeoh and Popovi? (2016), through evaluation, the achievements, failures and the lessons are learned by the project team for their future reference. It helps them in not repeating the mistakes in future and carries these present mistakes for future references. Before complete closure of the project, the staff members of the project should be reassigned to the project duties till the time of complete satisfaction and review received from the client side. It is done so that if any changes occur, that is to be managed by the employees and the project team (Zou et al. 2014). Managing Multiple Projects and Summary The projects are prioritized as per their importance and timeline. The project managers are responsible for taking the responsibility of the projects that are in-line. According to Gudien? et al. (2014), based on the importance of the projects and the time of completion, the projects are undertaken by the project managers. Before taking each of the projects, the resources are checked by the projects. The experiences of the projects are also used in the future projects, if necessary. The people, time and resources are scheduled as per the Work Breakdown Structure (WBS) and according to the task interdependencies. The difference between the projects and sub-projects are clarified, and the team members are provided with ample clarification regarding the aims, objectives of the projects and the terminology variations used in diverse projects. Alias et al. (2014) stated that handling different projects means working in a dynamic environment, which is always changing. The sub-projects and projects have different life cycles of completion, and hence they are to be scheduled in such a way that they dont create confusions and conflicts. The tasks are shared among the team members and based on the unique characteristics; certain activities are given to the specified ones. The joint responsibility and reporting of the multiple tasks are also handled in multiple projects handling situations. Moreover, the project manager is also responsible for updating the schedules at regular intervals (Lind and Culler, 2013). The assignment deals with the overall project management of several businesses of any size. The project managers, entrepreneurs and the executives of the companies oversee the projects for successful completion of the project. The effective techniques are adopted by the organizations for carrying out of the activities of the project within specified time and limited resources. The overall assignment shows that the project manager and the team members should be aware of the entire project work and completion of the activities by following all the steps of completion of the project. The project management skills and timeline are important to follow to keep the project on track. In the initiation stage, the business strengths, opportunities and weaknesses are identified. It is followed by the planning stage where the documentation of the resources is done. The implementation phase is the stage where the planning is put into motion and activities are carried out. In the project closure a nd review stage, the overall deliverables and activities are provided to the customers. Any changes and modifications are effectively handled, which helps in successful completion of the project and also improves the satisfaction level of the customers extensively. References Ahmad, M.M. and Cuenca, R.P., 2013. Critical success factors for ERP implementation in SMEs.Robotics and Computer-Integrated Manufacturing,29(3), pp.104-111. Alias, Z., Zawawi, E.M.A., Yusof, K. and Aris, N.M., 2014. Determining critical success factors of project management practice: A conceptual framework.Procedia-Social and Behavioral Sciences,153, pp.61-69. Bai, C. and Sarkis, J., 2013. A grey-based DEMATEL model for evaluating business process management critical success factors.International Journal of Production Economics,146(1), pp.281-292. Banihashemi, S., Hosseini, M.R., Golizadeh, H. and Sankaran, S., 2017. Critical success factors (CSFs) for integration of sustainability into construction project management practices in developing countries.International Journal of Project Management. Chou, J.S. and Pramudawardhani, D., 2015. Cross-country comparisons of key drivers, critical success factors and risk allocation for public-private partnership projects.International Journal of Project Management,33(5), pp.1136-1150. Costantino, F., Di Gravio, G. and Nonino, F., 2015. Project selection in project portfolio management: An artificial neural network model based on critical success factors.International Journal of Project Management,33(8), pp.1744-1754. Drury-Grogan, M.L., 2014. Performance on agile teams: Relating iteration objectives and critical decisions to project management success factors.Information and Software Technology,56(5), pp.506-515. Dwivedula, R., Bredillet, C.N. and Mller, R., 2015. The relation between work motivation and project management success in case of temporary organizations: theoretical lenses. Gonzalez Aleu, F., Gonzalez Aleu, F., Van Aken, E.M. and Van Aken, E.M., 2016. Systematic literature review of critical success factors for continuous improvement projects.International Journal of Lean Six Sigma,7(3), pp.214-232. Gudien?, N., Banaitis, A., Podvezko, V. and Banaitien?, N., 2014. Identification and evaluation of the critical success factors for construction projects in Lithuania: AHP approach.Journal of Civil Engineering and Management,20(3), pp.350-359. Hasler, M.D., 2016.Critical Success Factors Affecting Successful Completion of Institutional Projects: A Case Study Approach(Doctoral dissertation). Ihuah, P.W., Kakulu, I.I. and Eaton, D., 2014. A review of Critical Project Management Success Factors (CPMSF) for sustainable social housing in Nigeria.International Journal of Sustainable Built Environment,3(1), pp.62-71. Kerzner, H., 2013.Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons. Lehman, D.W., 2016.Identifying the Critical Success Factors for Information Systems to Manage Sponsored Research Activities at Institutions of Higher Education(Doctoral dissertation, Robert Morris University). Lind, M.R. and Culler, E., 2013. Information technology project performance: The impact of critical success factors. InPerspectives and Techniques for Improving Information Technology Project Management(pp. 39-50). IGI Global. Liu, J., Love, P.E., Smith, J., Regan, M. and Davis, P.R., 2014. Life cycle critical success factors for public-private partnership infrastructure projects.Journal of Management in Engineering,31(5), p.04014073. Ofori, D.F., 2013. Project management practices and critical success factors-A developing country perspective.International Journal of Business and Management,8(21), p.14. Power, M., 2016. Defining and Managing Risk: A Study Investigating Critical Success Factors Relating to Client Expectation and Associated Risk Management in Design and Construct Projects. Ram, J. and Corkindale, D., 2014. How critical are the critical success factors (CSFs)? Examining the role of CSFs for ERP.Business Process Management Journal,20(1), pp.151-174. Ram, J., Corkindale, D. and Wu, M.L., 2013. Implementation critical success factors (CSFs) for ERP: Do they contribute to implementation success and post-implementation performance?.International Journal of Production Economics,144(1), pp.157-174. Ribeiro de Jesus, A., Antony, J., Lepikson, H.A. and Peixoto, A.L., 2016. Six Sigma critical success factors in Brazilian industry.International Journal of Quality Reliability Management,33(6), pp.702-723. Santos-Vijande, M.L. and Snchez, J..L., 2016. Interrelationships among critical success factors in service innovation: effects on the new service market performance.The Business Management Review,7(3), p.295. Surlan, N., Cekic, Z. and Torbica, Z., 2016. Use of value management workshops and critical success factors in introducing local experience on the international construction projects.Journal of Civil Engineering and Management,22(8), pp.1021-1031. Tafti, M.M., Tafti, M.M., Mahmoudsalehi, M., Mahmoudsalehi, M., Amiri, M. and Amiri, M., 2017. Critical success factors, challenges and obstacles in talent management.Industrial and Commercial Training,49(1), pp.15-21. Tarhini, A., Ammar, H. and Tarhini, T., 2015. Analysis of the critical success factors for enterprise resource planning implementation from stakeholders perspective: A systematic review.International Business Research,8(4), p.25. Turner, J.R., 2014.The handbook of project-based management(Vol. 92). New York, NY: McGraw-hill. Verburg, R.M., Bosch-Sijtsema, P. and Vartiainen, M., 2013. Getting it done: Critical success factors for project managers in virtual work settings.International journal of project management,31(1), pp.68-79. Yamin, M. and Sim, A.K., 2016. Critical success factors for international development projects in Maldives: Project teams perspective.International Journal of Managing Projects in Business,9(3), pp.481-504. Yeoh, W. and Popovi?, A., 2016. Extending the understanding of critical success factors for implementing business intelligence systems.Journal of the Association for Information Science and Technology,67(1), pp.134-147. Zou, W., Kumaraswamy, M., Chung, J. and Wong, J., 2014. Identifying the critical success factors for relationship management in PPP projects.International Journal of Project Management,32(2), pp.265-274.

Seligram Inc. Case Analysis Essay Example

Seligram Inc. Case Analysis Essay At the beginning, the Electronic Testing Operations (ETO) measured two components of cost: direct labor and burden, but the burden is grouped into a single cost pool that includes all costs and divided by direct labor dollars to obtain the burden rate. (Q2) ETO’s manager picked up 5 components to evaluate the impact of different accounting system. The reported costs from existing system can be computed as follows, given the burden rate 145%: Product Direct Labor Burden Total Costs ICA 917 1,330 2,247 ICB 2,051 2,974 5,025 Capacitor 1,094 1,586 2,680 Amplifier 525 761 1,286 Diode 519 753 1,272 Based on the accounting manger’s proposal, the operation burden can be divided into machine-hour and direct labor burden. We use the revised burden rate 21% and machine-hour rate $80. 1 to show the updated costs: Product Direct Labor Burden Machine Hour Machine Burden Total Costs ICA 917 193 18. 50 1,482 2,591 ICB 2,051 431 40. 00 3,204 5,686 Capacitor 1,094 230 7. 50 601 1,924 Amplifier 525 110 5. 00 401 1,036 Diode 519 109 12. 00 961 1,589 If ETO follows the consultant’s recommend, treats the main test room and mechanical test room as different cost pools. The three-burden-pool system reports the cost: ($63. 34 for main room burden rate and $112. 63 for mechanical room) Product Direct Labor Burden Main Room Hour Mech. Room Hour Test Room Burden Total Costs ICA 917 193 8. 50 10. 00 1,665 2,774 ICB 2,051 431 14. 00 26. 00 3,815 6,297 Capacitor 1,094 230 3. 00 4. 50 697 2,021 Amplifier 525 110 4. 00 1. 00 366 1,001 Diode 519 109 7. 00 5. 00 1,007 1,635 Among the three costing systems, we prefer the consultant’s proposal (Q3). The accounting manager treats the machine hours as separate cost pool because the automated operation process leads to large percentage of total cost comparing to direct labor. Measuring the machine hour costs can help us to assess the total burden more accurate. However, given the same machine hours, the different hours spend in main room and mechanical room also incurs different costs. We can see from Exhibit 5 that mechanical room has higher unit cost per hour. We will write a custom essay sample on Seligram Inc. Case Analysis specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Seligram Inc. Case Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Seligram Inc. Case Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Therefore, the three-cost-pool system can trace the costs back to the actual operation factors more clearly. (Q1) According to the two explanations shown above, the critical problem that causes ETO to fail is the single cost pool accounting system. In the single cost pool system, all products consume direct labor and overhead in the same proportion. However, some products need more direct labors while others require automated machinery operation. And the trends of direct labor obsolescence also biased the calculation of burden rate, which causes the verall product cost assessment become misleading. Managerial Accounting Case Study 2: Seligram, Inc: ETO Group 1 2 Although we prefer the consultant’s proposal, the three-cost-pool system still can be further improved by introducing another cost pool, the technical support costs (Q4). Both the accounting manager and consultant regard the administrative and technical functions as the same cost factor. However, we think the technical support is very different in nature comparing with administrative cost. Each type electrical component which sent to ETO varies greatly in its complexity. For example, a keyboard IC is much simpler then a 3D graphic processing IC and requires less (or nearly no) technical support since keyboard IC is a matured product. Administrative cost usually includes general overhead such as indirect salaried employee, security, store/warehousing, telephones, and others. If we classify the technical functions in the same cost pool as administration costs, then a keyboard IC and a 3D graphic processing IC share the same direct labor burden rate, which is not reasonable. Therefore we recommend a four-cost-pool system that separate technical support from general direct labor burden. Q5) From the data provided in Exhibit 5 and Exhibit 7, we can calculate the main test room burden rate if the new machine is included. The first year’s burden rate will be: Hours Variable Depreciation Other Total Old Machine 33,201 887,379 88,779 1,126,958 2,103,116 New Machine 400 100,000 500,000 225,000 825,000 Sum 33,601 987,379 588,779 1,351,958 2,928,116 Machi ne Hour Burden Rate $ 8 7. 14 (first year) And the remaining years’ burden rate: Hours Variable Depreciation Other Total Old Machine 33,201 887,379 88,779 1,126,958 2,103,116 New Machine 2,400 100,000 125,000 150,000 375,000 Sum 35,601 987,379 213,779 1,276,958 2,478,116 Machine Hour Burden Rate $ 6 9. 61 (remaining years) The original burden rate calculated from three-cost-pool system is $63. 34. Both the first year ($87. 14) and remaining years’ ($69. 61) burden rate per machine hour are much higher, especially for the first year. Since the new equipment is only needed by one or two customers in the foreseeable future, we should treat the new machine as separate cost center, or the new equipment will have a disastrous effect on ETO’s pricing structure.