P5-2 carter 1 answer below »

P 5-2 Manufacturing cost.
Tollhouse company uses job order costing and charge overhead based on direct labor hour. Underapplied or overapplied overhead charged to COGS at the end of the month.Job cost sheet as of April 1:

Job 201 Job 202 Job 203 Job 204
Direct Materials $3.590 $2.000 $1.480 $2.000
Direct Labor 2.700 1.500 1.000 1.200
Applied FOH 2.160 1.200 800 960
Total $8.450 $4.700 $3.280 $4.160
Job status Finished In process In process In process
On April 30, Finished Goods only jobs 204 and 207, with total cost as follows:
Job 204 Job 207
Job 204 Job 207
Direct Materials $2.970 $2.450
Direct Labor 2.200 1.900
Applied FOH 1.760 1.520
Total $6.930 $5.870

In addition to doing the job 204 and 207, Tollhouse do the job 202 and 203 and start the job 205 and 206. DM consumption data for the job and DL 202, 203, 205, and 206 during the month of April is as follows:
Job 202 Job 203 Job 205 Job 206
Direct Materials $1.250 $555 $2.500 $1.980
Direct Labor 100 75 105 50
Other Information:
(A) On April 30, jobs are still in the process of 203 and 206.
(B) All workers paid $ 20 per hour. Stable wage rates throughout the year.
(C) Tollhouse create only one account of raw material (Material Control) for direct materials and indirect materials. Balance as of April 1 $ 2,750.
(D) All sales of 150% of the total cost.
(E) other items in April:

Depreciation, factory equipment $ 1,375
Raw materials purchased 11,500
Indirect labor 2500
Factory rent and utilities 2700
Indirect materials Used 2790
(1) Calculate the ending balance for the Material Control and WIP.
(2) Create a verse journal required for job 202.
(3) Calculate COGM (no need to make a statement of COGM)
(4) Calculate the over or under applied.
(5) Calculate the gross profit.

How may an organisation avoid adverse effects on motivation of its employees… 1 answer below »

BUSSINES ENVIROMENT I HAVE 2 QUESTIONS AND THE POINTS FOR ANSWERS YOU ONLY HAVE TO FIXED A LITLE I ATTACH ONLY PART OF SIMILAR ANSWERS FROM PAST PAPER EXAMS I want to mention that i want BRIEF NOTES AND AROUND 200-250 WORDS EACH Actually I want to include the points that the teacher gave to us 23: Define ‘motivation’. How do companies motivate their employees? On what does the relationship between motivation and reward depend? 24: What factors de-motivate employees? How may an organisation avoid adverse effects on motivation of its employees? 23: Define ‘motivation’. How do companies motivate their employees? On what does the relationship between motivation and reward depend? What is Motivation? • Motivation is a force which encourages us to act in a particular way towards a goal e.g. work at 7am to finish an essay, get up for work every day. • Different factors motivate different people (e.g. why does person X work so hard – money, sense of satisfaction, promotion etc). We are all different! • Many theories of motivation: o (1) Fred Taylor’s Scientific Management – we’re all lazy and must be motivated by money. If you want someone to work harder, you need to pay them more! o (2) McGregor’s Theory X and Theory Y workers – You need to recognise the needs of Theory Y workers (e.g. promotion and responsibility for a particular task), otherwise you end up with a Theory X worker who is only motivated by money o (3) Herzberg’s 2 factor theory: Hygiene Factors (e.g. health and safety, basic salary) must be present and correct before you can motivate someone. Motivating factors (e.g. promotion, recognition) encourage you to work harder. If Hygiene factors are not present, you cannot be motivated. o (4) Maslow’s Hierarchy of Needs: All behaviour is need driven. Specific order of needs (see Peters and Gillon, 1999) • The theories don’t realise that we’re all individuals and different things motivate different people. How do companies motivate employees? • Companies use a variety of methods to motivate their employees: work teams and team building exercises (including away days/holidays), pay (incentive schemes), promotion, status, bonus, allocation of shares etc. On what relationship does the relationship between reward and motivation depend? • In order to be motivated by a particular reward, the reward must be something of value to the individual (i.e. reward must be worth getting, something which is valued by the individual). • It is often not just monetary rewards which are important to people – recognition, status etc can be equally as important • It is also important for people to feel that their efforts are rewarded fairly relative to other employees in the organisation (i.e. perceived equity between employees of similar grade/status in the organisation). 24: What factors de-motivate employees? How may an organisation avoid adverse effects on motivation of its employees? Factors that may de-motivate employees include: • working conditions • pay • tasks allocated – inappropriate targets (too low or too high) • poor interpersonal relationships with management • lack of recognition etc How may organisation avoid these effects? • Organisations can avoid these adverse effects by involving people in setting their own targets (at appraisal), encouraging team building – away days/events, performance related pay schemes, prizes for staff with excellent performance, treating employees equally, fair appraisal process. • Organisation could also ask staff to complete surveys to ask views and act on what is found out. However, it must be clear to the employee that responses are completely confidential, otherwise a truthful/faithful representation will not be received.

I want to know how much u’ll charge for a dessertation 1 answer below »

I want a dessertation on HRM for MBA. And u have to chose any company in uk and have to writea research proposal and dessertation 15000 – 20000 words.i m waiting for ur reply.

Theory and Policy Encounter Power and Motivation at Consolidated Automobile… 1 answer below »

Theory and Policy Encounter Power and Motivation at Consolidated Automobile
On Tuesday morning at 6 A.m., two young automobile assembly-line workers, disgruntled over failing to get their supervisor transferred, shut off the electric power supply to an auto-assembly line and closed it down at Consolidated Automobile Manufacturers, Inc.
The electric power supply area, containing transformers, switches, and other high-voltage elec-trical equipment, was positioned near the center of the plant in a 6-by-7-foot area. Enclosing this area was a 10-foot-high chain-link fence with a locked gate of equal height that formed a protective cage around the facility and provided a measure of security. The two assembly-line workers, William Strong and Larry Kane, gained access to the electric power supply area simply by scaling the fence. Once inside, they halted the assembly line by opening the switches and cutting off the electrical power. Strong and Kane, who worked as spot welders, had taken matters into their hands when the union’s grievance procedure had not worked fast enough to satisfy them. Co-workers, idled by the dramatic pro-test and the motionless assembly line, grouped them-selves around the fenced area, shouting encourage-ment to the two men inside, In response, Strong and Kane were chanting, “When you cut the power you’ve got the power.” They were in the process of becoming folk heroes to their co-workers. Sam Winfare, who supervised Strong and Kane and who was the target of their protest, had been supervisor for only a short time. In explaining the events that led to the protest, Winfare said that pro-duction on the assembly line had been chronically below quota before he took charge, and the plant manager had plainly told him that his job was to im-prove the production rate. Production had improved markedly in the short time that Winfare had been supervisor. Winfare advised the plant manager that his transfer would only set a serious long-term prece-dent. “The company’s action to remove me would create a situation where the operations of the plant would be subject to the whims of any employee with a grudge,” he argued. His contention was confirmed
by the comicfents of a union steward, who said there were other conditions in the plant that needed im-proving—such as the cafeteria food and relief from the more than 100-degree heat in the metal shop. Moreover, the steward said, there was at least one other supervisor who should be removed. He implied that, if successful, the power cage protest would achieve two goals—namely, employees could dictate the company’s problem-solving agenda and simulta-neously undermine its power to determine decision-making priorities. The union steward’s final comment was that two men on an unauthorized, wildcat strike might accomplish the same thing as a full-blown strike. Each passing minute was costing the company a production loss of one automotive unit valued at 6,000; the cost of each lost production hour, there-fore, was $360,000. As he began a staff meeting to resolve the di-lemma, the plant manager felt pressure to accomplish two objectives: (1) to restore production on the profitless assembly line (a solution about which he was uncertain), and (2) to develop policies for pre-venting future production interruptions by assembly-line workers.
Source: Adapted from John M. Champion and John H. James, Criti-cal Incidents in Management Decisions and Policy issues. 5th ed. (Homewood, Ill.: Richard I). Irwin, 1985), pp. 36-37_ Copyright 1985 by Richard D. Irwin, Inc_
Case Questions 1. What is the real problem in this case? 2. How would each of the approaches to manage-ment in this chapter analyze the case? 3. How should the plant manager restore produc-tion on the assembly line? 4. What policy, if any. should be developed to pre-vent future production interruptions? 5. If there is an underlying struggle for power in this situation, precisely where does it lie? Which theoretical approach to management policy is best suited to answer this question?


theory and policy encounter power motivation at consolidated automobile

theory and policy encounter power motivation at consolidated automobile

Incentive Value & Goal Setting. Describe person whom you selected to interview and explain the…

People are motivated to behave in ways that will help them achieve goals. Incentives are small steps that motivate people to move toward their goals. Strong incentives are more motivational than weak incentives. The strength of an incentive depends on its value. As the value of an incentive increases, motivation increases.
Incentive value is influenced by several factors including amount, contrast effects, procrastination, and temporal motivation theory. In terms ofamount, more is usually better. For example, if a teenager is asked to choose between a babysitting job that pays eight dollars an hour and one that pays twelve dollars an hour,he or she ismotivated to take the larger incentive of twelve dollars an hour. On the other hand, a teenager who previously had a babysitting job that paid fifteen dollars an hour may not be motivated to accept the twelve dollars an hour incentive. In the latter instance, the babysitter is comparing the current incentive to a prior incentive, andmotivation is influenced by the concept ofcontrast effect.
In addition to amount and contrast effect,temporal motivation theorycan influence incentive value. According to temporal motivation theory, incentive values may change with time. In the babysitting scenario, imagine that the parents hiring the babysitter are experiencing economic difficulties. As a result of these challenges, they offer the sitter two payment options. They can pay the sitter twelve dollars an hour now or fifteen dollars an hour in one month. The babysitter must choose between less money now and more money later. Temporal motivation theory suggests that the babysitter is likely to prefer the first option because receiving money immediately has more value than receiving money later. In this case, the timing of the money is more important than the amount.
Another factor of incentive value isprocrastination. When people procrastinate, they often realize that they will be in a worse situation if they delay their behavior, but they choose to do another activity nonetheless. For example, the babysitter plans to work on homework while the children are sleeping.However, the babysitter discovers an in-home theater with many movie choices and delays working on homework until the next day. Thesitter knowsthat in order to do the homework correctly,he or sheshould start early, but the incentive value is low. Watching movies is more enjoyable, and therefore has more incentive value than doing homework.
Incentives and goals may be influenced by cultural background. In Week 4, you discovered that self-concept can be different in independent cultures when compared to interdependent cultures. There are similar cultural differences related to goal setting. People from independent cultures are more likely to pursue goals that satisfy personal needs. In contrast, people from interdependent cultures are more likely to set goals that meet the needs of their communities.
To prepare for this assignment:

  • Identify a person you admire whom you can interview by phone, e-mail, or face-to-face.
  • Interview the person you identified, and ask for details about a goal that your interviewee set and successfully achieved. Request details about the incentives that were chosen along the way.
  • Think about how the concepts of incentive amount (contrast effect, procrastination, and temporal motivation theory) contributed or did not contribute to your interviewee’s pursuit and achievement of the goal.
  • Consider whether your interviewee’s goal reflects an independent or interdependent culture.
  • Think of an example of a goal that reflects a culture different from that of your interviewee.

The assignment (2–3 pages):

  • Describe the personwhom you selected to interview and explain the goal thathe or shesuccessfully achieved.
  • Analyze how the concepts of incentive amount (contrast effect, procrastination, and temporal motivation theory) contributed or did not contribute to your interviewee’s pursuit and achievement ofa goal. Be sure to incorporate all three concepts. If you do not believe that one or more apply then explain why that is the case.
  • Explain whether your interviewee’s goal reflects an independent or interdependent culture and justify your response.
  • Provide an example of a goal that reflects a culture different from that of your interviewee and explain how and why.


Problem deals with the Kimble’s Departmental Store Case study, 1 answer below »

This problem deals with the Kimble’s Departmental Store Case study, and answers the following three questions: 1. What theories about motivation underlie the switch from salary to commission pay? 2. What needs are met under the commission system? Are they the same needs in the shoes and handbag department as they are in lingerie? Explain. 3. If you were Frances Patterson, would you go back to the previous compensation system, implement the straight commission plan in all Kimbel’s stores, or devise and test some other compensation method? If you decided to test another system, what would it look like?
Kimbel’s Department Store
Frances Patterson, Kimbel’s CEO, looked at the latest Sales by ManagerÂ? figures on her daily Web-based sales report. What did these up-to-the-minute numbers tell her about the results of Kimbel’s trial of straight commission pay for its salespeople?
A regional chain of upscale department stores based in St. Louis, Kimbel’s faces the challenge shared by most department stores these days: how to stop losing share of overall retail sales to discount store chains. A key component of the strategy the company formulated to counter this long-term trend is the revival of great customer service on the floor, once a hallmark of upscale stores. Frances knows Kimbel’s has its work cut out for it. When she dropped in on several stores incognito a few years ago, she was dismayed to discover that finding a salesperson actively engaged with a customer was rare. In fact, finding a salesperson when a customer wanted to pay for an item was often difficult.
About a year and a half ago, the CEO read about a quiet revolution sweeping department store retailing. At stores such as Bloomingdale’s and Bergdorf Goodman, managers put all salespeople on straight commission. Frances decided to give the system a yearlong try in two area stores.
Such a plan, she reasoned, would be good for Kimbel’s if it lived up to its promise of attracting better salespeople, improving their motivation, and making them more customer-oriented. It could also potentially be good for employees. Salespeople in departments such as electronics, appliances, and jewelry, where expertise and highly personalized services paid off, had long worked solely on commission. But the majority of employees earned an hourly wage plus a meager 0.5 percent commission on total sales. Under the new scheme, all employees would earn a 7 percent commission on sales. When she compared the two systems, she saw that a new salesclerk in women’s wear would earn $35,000 on $500,000 in sales, as opposed to only $18,000 under the old scheme.
Now, with the trial period about to end, Frances notes that while overall sales in the two stores have increased modestly, so also has employee turnover. When the CEO examined the sales-by-manager figures, it was obvious that some associates had thrived and others had not. Most fell somewhere in the middle.
For example, Juan Santore is enthusiastic about the change, and for good reason. He works in women’s designer shoes and handbags, where a single item can cost upwards of $1,000. Motivated largely by the desire to make lots of money, he’s a personable, outgoing individual with an entrepreneurial streak. Ever since the straight commission plan took effect, he has put even more time and effort into cultivating relationships with wealthy customers, and it shows. His pay has increased an average of $150 per week.
It’s a different story in the lingerie department, where even luxury items have more modest price tags. The lingerie department head, Gladys Weinholtz, said salespeople in her department are demoralized. Several valued employees had quit, and most miss the security of a salary. No matter how hard they work, they cannot match their previous earnings. “Yes, they’re paying more attention to customers,”Â? conceded Gladys,”but they’re so anxious about making ends meet, they tend to pounce on the poor women who wander into the department.” Furthermore, lingerie sales associates are giving short shrift to duties such as handling complaints or returns that don’t immediately translate into sales.”And boy, do they ever resent the sales superstars in the other departments
Â?” said Gladys.
The year is nearly up. It’s time to decide. Should Frances declare the straight commission experiment a success on the whole and roll it out across the chain over the next six months?
1. What theories about motivation underlie the switch from salary to commission pay?
2. What needs are met under the commission system? Are they the same needs in the shoes and handbag department as they are in lingerie? Explain.
3. If you were Frances Patterson, would you go back to the previous compensation system, implement the straight commission plan in all Kimbel’s stores, or devise and test some other compensation method? If you decided to test another system, what would it look like?

Sales Management: What should George McCall do about the firm’s motivational fund? 1 answer below »

Sales Management: What should George McCall do about the firm’s motivational fund?
Use of Motivational Funds
The following memo from George McCall, vice president of sales operations at International Chemical Industries, was distributed to all regional and district managers:
Each manager should be prepared to give a short presentation to the group during our national sales meeting next week about how the motivational fund for his or her area was spent in 2002. Being new to the organization, I want to familiarize myself with what we are doing in this important area. Moreover, it seems to me that many of you may be doing some things that would be of interest to the other managers.
Underlying McCallâ??s memo was a hidden agenda: McCall was suspicious that much of the firmâ??s motivational fund was being squandered on ineffectual motivational tactics. He wanted to open up the subject not only to discover what was going on but also perhaps to develop some uniformity to what everyone was doing.
International Chemical Industries produced and distributed basic chemicals, such as nitrates, sulfur, and potassium, around the globe. It was one of the worldâ??s largest chemical concerns. Its U.S. operations were directed from offices in Houston, Texas. The U.S. sales operations were divided into five regions, each of which contained five districts. Thus, there were to be five regional managers and 25 district managers at the meeting the following week.
Historically, management budgeted 3 percent of its sales volume of $722 million for the costs of managing sales operations. Of that amount, 83.3 percent was allotted to field- selling costs, which included the salaries and expenses of both the field sales reps and their field managers. The costs of the regional and district sales offices were covered by the remainder of the sales budget. From that amount, area managers were allotted a small fund of approximately 0.02 percent of sales that could be used for motivational purposes in any manner they desired. For example, the district manager for Chicago spent $70,000 in 2002 on a special motivational program for the areaâ??s five reps. (Chicago accounted for 5 percent of the companyâ??s U.S. sales volume, or about $36 million.) Each rep who achieved quota for the year received a free trip for two people, all expenses paid, to St. Thomas in the Virgin Islands. All reps won and went together with their spouses for a most successful holiday. The manager planned to institute another such program for 2003. The response to McCallâ??s memo was good. The managers seemed to take delight in relating how they spent their motivational fund. It seemed to McCall that they were in competition with each other to see who could come up with the most innovative plan. McCall was pleased to learn that they had been putting their motivational funds to good use. He also was pleased with the attitudes of the managers. Morale seemed to be high. The managers seemed to relate to each other exceptionally well, except for two isolated cases about which McCall had been made aware by his predecessor and for which he was taking steps to remedy.
In summarizing what he learned from the managersâ?? presentations, he categorized the managersâ?? programs into three groups. Twelve of the district managers had developed some sort of program to reward the sales repsâ?? total effort for the year much along the lines of the Chicago districtâ??s program. Seven of the managers used the money for shorter special-purpose programs such as contests to encourage certain desired behavior such as pushing certain products or getting new accounts.
One such program stood out in McCallâ??s mind since it particularly impressed him at the time. The manager of the New York office had become concerned with the tendency of the reps to concentrate on the firmâ??s established accounts. He wanted them to make more calls on potentially new accounts. To that end, he designed a contest to reward those reps who not only called on prospective accounts but also managed to make them new customers. Since it usually took many calls on a prospective account before a sale was made, the contest had been conducted over a two-year period.
Six of the managers used the money for doing several smaller, short-run, action-oriented, one-shot deals. For example, the manager of the Charlotte, North Carolina, district walked into the office one midsummer day waving two season tickets for the cityâ??s professional basketball team, She announced, â??These go to the person who brings in the first new account this month.â?? That resulted in a flurry of new account activity and a dispute between two reps over who brought in the first new account. The manager settled the argument by giving both of them two season tickets. She made two reps happy. McCall was impressed with her savvy in handling what could have been a sticky situation, on another occasion, she walked in and announced that if the district met its quotas for the quarter, all reps and their families would be treated to a long weekend outing on a chartered boat out of Wilmington. The district sales volume had not been up to plan, but that quickly changed as everyone started working hard for their boat rides.
McCall was not sure which of these models was best for the company, in either the short run or the long run. He had heard some of the managers talking about how much they liked learning about what the other managers were doing with their motivational money. He wondered if such information should be included in the companyâ??s monthly newsletter. How would such information be used? Would a rep in Chicago pressure the manager for a contest that provided season tickets to the Bulls or Bears games after learning of the Charlotte program?
After due consideration, McCall felt that the money was being well spent and wondered if it should be increased. He had several questions: What returns were being realized from those expenditures? How could he build a case to his superiors for increasing the motivational funds budget? Should he do it across the board or test it by giving an increased budget to a district manager representative of each of the three types of programs that were evidenced?
1. What should George McCall do about the firmâ??s motivational fund?
2. What policies should George McCall establish regarding the motivational fund?

Literature Review 2000 words 1 answer below »

Having read the case study you will realize that the focus of this assignment is the issue of employee motivation and rewards. The Google case study provides one insight into how a company can successfully motivate its employees. However, this is a hotly contested topic and you’ll find many theories and practical approaches to the issue of how best to motivate staff. You must find at least five refereed journal articles that are relevant to this discussion. In order to find appropriate sources, students will engage in e-library and online searches for refereed journal articles, evaluate the standing of journals, identify the author’s argument and compare it with the arguments of other authors in their research.
1. Introduction (1-2 paragraphs)
This section should include the following components: a brief description of the research problem identified from the case, a rationale for investigating it, and a brief but clear statement of the argument to be developed in the Review (for example, a statement such as: ‘This paper will argue that, in order to achieve higher levels of motivation and performance from their staff, the company needs to redesign the way work is organised and performed. Research indicates that the Hackman and Oldman (1980) model provides the best overall outcomes’). The statement of argument becomes central to the development of your Review. It needs to be given some thought. A second paragraph may further explain the problem/potential problem by providing evidence from the case and supported by academic literature.
2. Literature Themes or Arguments (2-4 paragraphs)
In this section identify two arguments or themes in the research in relation to the identified problem. You will find, in all areas of research, at least two (and often more) perspectives or arguments on any issue. (For example, some researchers think extrinsic rewards such as money are the best way to motivate staff; others believe the key is intrinsic rewards associated with having interesting and fulfilling jobs). You need to evaluate these arguments critically and work out which is the best supported and has the most application to your case. For each argument (or theme), address the following questions:
Which authors support or agree with a particular argument? What evidence do they use? Which authors disagree with this argument? What evidence do they use?
3. Conclusion and Recommendations (1 paragraph)
Summing up your problem, the different perspectives you find and the perspective that you feel is best supported by the research you considered. You also need to make recommendations that will solve the problem.


To make a question easier to tackle, it is useful to diVide it into three parts:…

LDU 1. – Exam Essay Writing
:rifsl? the question -To make a question easier to tackle, it is useful to diVide it into three parts:
TOPIC – which area of the course is being examined FOCUS * what this essay specifically should be about It4STRUCTI0N – what you should do in the essay
(xarnote essay question: Discuss the strategic importance to a business of the operations function.,
TOPIC ss The strategic The importance operations to a business function lof
Now look at your assignment clue/lions ar4 divide them up according to this approadt
1) Is teamworking a way of empowering employees or is it a form of managerial control? In your discussion of this quection, you are encouraged to draw on Wilson (2010) and Mulholland (2002) and use examples from the newspaper article.
2) Is organizational culture something that can be prescribed or something that can only be described? in your discussion of this question, you are encouraged to draw on Wilson (2010) and Harris and Ogbonna (2002) and use examples from the newspaper article.
Plannint your answer – A good answer begins with a dear introduction (Vgicate.
Introduce and define the topic – Clearly state the focus – Descnbe how the assignment will be structured – Clearly state your argument –
Organisational culture is defined as, This essay will discuss Firstly, Then, I will argue that
Discuss the definition of organisational culture with a partner. Write your definition in the box below –