Management Accounting Essay -- Business Budgeting Accountancy Accounta

Management Accounting Introduction Management control is to ensure that the organization achieves its objectives. Once the objectives have been agreed, action plans should be drawn up so that the progress can be directed towards the ends specified in the objectives. Such objectives are used to make comparison with alternatives in decision making & are also the critical elements in evaluating the success or failure of the action plans. One of the most widely used management control systems is the budgetary control & the term â€Å"Budget† itself is one of the objectives that is expressed quantitatively in financial value [1]. Undoubtedly budget is drawn up for control purposes & guiding the organization towards its objectives. The budgeting process is done quite arbitrary by estimating the expenses in the next year or adding a few percentages from last years’ budget. Any contingency & extraordinary dollar spent would be acquired from the miscellaneous item; as long as it is still a positive figure. The main control function of the budget follows the same old rule: no budget, no expenses. The scope of this paper is to explore better control & management in the organization’s financial resources deployed in training & development, especially in avoiding the ineffective use of resources, increasing accountability, streamlining & improving existing procedures, & managing & measuring performance in a systematic & data-oriented approach. Control & Performance Measurement System Referring to Broadbent & Cullen [2], management control is the process by which management ensures that the organization carries out its strategies, i.e. resources are obtained & used efficiently & effectively in the accomplishment of the company objectives. As pointed out by Brooks [3], the role of management accounting is to concern the performance of the organization & the way in which its activities are planned & controlled by its management. Further supported by Bromwich [4], the major functions of management accounting used by management are to plan, evaluate, & control within an organization & to assure use of & accountability for its resources. Although most literatures reviewed (Jeans & Morrow [5], Murphy & Braund [6], Clark & Baxter [7]) stated that the major use of management accounting control is on manufacturing process, the concept of performance measurem... ...ctivity-Based Costing†, Management Accounting, November 1989. 6. Murphy J.C. & Braund S.L., â€Å"Management Accounting & New Manufacturing Technology†, Management Accounting, February 1990. 7. Clark A. & Baxter A., â€Å"ABC + ABM = Action, Let’s Get Down to Business†, Management Accounting, June 1992. 8. Kennedy A., â€Å"Activity-Based Management & Short-Term Relevant Cost: Clash or Complement?†, Management Accounting, June 1995. 9. Robert G., â€Å"Fixed Costs & Sunk Costs in Decision-Making† Management Accounting, January 1992. 10. Broadbent M. & Cullen J., Managing Financial Resources, Second Edition, Butterworth-Heinemann, 1999, p.121. 11. Mills R. & Cave M., â€Å"Overhead Cost Allocation in Service Organizations†, Management Accounting, June 1990. 12. Claret J., â€Å"Budgeting with Flexibility†, Certified Accountant, November 1988, p.36. 13. Jones R.B., â€Å"Budgeting & Cost Management: A Route to Continuous Improvement†, Management Accounting, February 1992, p.36. 14. Newing R., â€Å"Out with the Old, In with the New†, Accountancy, July, 1994, p.49. 15. Hopwood A.G., â€Å"Accounting & Organization Change†, Journal of Accounting & Public Policy, Vol. 8, No. 3, Fall 1989.

Launching a new business

Apex International Ltd is a health care product company. The company is about to launch a new product in the market. The health care segment of this company is well renounced with products ranging from medical devices to surgical apparel including sterilization wrap, surgical gloves, surgical drapes and gowns and other medical devices. In an over all sense their products are targeted towards general health and hygiene. Therefore the vision statement would be a logical conclusion to launch a product in alignment with general health and hygiene.At present the mission statement of the company is to expand and occupy global market with a new and ingenious product. This is because to mark an impact in the global market the company must employ a strategy in the parameters of product selection that would enable the company to stand at a distinctive position. This distinctive position would help the company to attain a better market segment. For the purpose, along with a new and effective pr oduct, the company needs a group of motivated employees who would be able to execute the laid down strategy by the top management. The company is confident about its present group of employees and is certain that the motivated workers would be able to execute the planning without much specified difficulties.Thus the employees should1. Follow the laid down principals and strategies closely2. Understand the need of the potential customers clearly3. Understand the preference of the potential customers4. Provide customer service at the highest levelBusiness descriptionThe company is set to launch a new product in the line of its existing item but in an updated and creative mode. The business would be spread over a large amount of markets around the world, and would venture into the markets of Asia, especially China. This would be well supported by market segments of other continents like North and South America, Europe and Australia and Oceania. The business would be controlled by the c entral headquarter situated in each of the countries of operation which would controlled by the Continent Head Office. The supreme negotiations would be done from headquarter situated in New York as it is a predominantly New York based company.Operation requirements   Operation requirements for this project are vivid and intricate.Firstly the management has to development a perfect schedule in terms of production in the line of future market potentials.Secondly, it should be looked upon that every aspects of the potential market segment is evaluated and measured.In the third phase of the operation requirement it should be noted to understand the need and priorities of the targeted customers.Lastly, a core unit should be developed to look into the motivation factors of the employees in the long run.2. Vision StatementAs the general consumer durable health and hygiene related products of Apex International Ltd includes mostly fabric related products or versatile materials that are d eveloped from synthetic fibers it would be a logical conclusion to include a product like a fragranced panty liner for white discharge in this context.At present Apex International Ltd deals in products of personal care such as feminine pads, incontinence products and diapers it would be favorable for them to include panty liners for white discharge in this list of products specifically when the base material of the panty liner for white discharge is aligned with the base material of the other mentioned and related product which is non-woven fabrics. In the context of non-woven fabrics it would be interesting to mention that Apex International Ltd themselves is responsible for manufacturing non-woven fabrics in huge number of grades that are numbered around hundreds.As these grades of non-woven fabrics are already operational for various purposes like spill control, car covers, industrial fabrics, home furnishings and flexible packaging making room for an additional product like fra granced panty liner for white discharge would not include any further fixed or capital cost to the company.As for the market segment part the new product i.e. fragranced panty liner for white discharge would become a market leader world wide when a support system of a company like the Apex International Ltd is applicable.To begin with it would be applicable to mention the need of panty liner for white discharge with a brief detail of white discharge as an ailment. White discharge is regarded as a vaginal discharge that is considered as normal during and after the menstrual period and it varies from woman to woman. It has been estimated that during the period of ovulation the mucous products increase and it has been reported that after the interval of ovulation the amount of white discharge increases by about 30 times. The material is elastic and watery in nature and therefore it is prescribed by the doctors to use panty liners during this time frame of the cycle. One of the most dif ficult propositions of this material is that it has a very bad odor.Thus to access this market with a significant product the company needs to introduce a product that is1. Well Fragranced2. Extremely Hygienic3. Highly dependable4. Cost effective3. Sales, Marketing and Finance management planExecutive summaryThe marketing strategy of the Apex International Ltd would be to develop a fragranced panty liner for white discharge. Developing a healthy and attractive fragranced panty liner for white discharge would never prove to be very difficult for the company as it is already in operative stage with relative products.Situation AnalysisThe potential, if the assumable market of this fragranced panty liner for white discharge is taken into consideration, could be substantially huge. It has been estimated that without the use of a normal panty liner for white discharge various symptoms may arise like discomfort, itching or even pain due to formation of fungal infection due to the amount of white discharge. Therefore, panty liners are essential and as it is consumer durable in nature therefore there is no chance of market being exhausted. Moreover, with a better campaigning with the focal point mentioning the betterment and advantages of a fragranced panty liner for white discharge would certainly help the company to occupy the existing market of panty liners by a huge margin.Marketing strategyAt present the market segment of the world of panty liners are segregated among numerous companies of which a bulk of the companies represents China. These Chinese companies would be the prime target once Apex International Ltd takes over the manufacture of this new fragranced panty liner for white discharge and makes the product operational. The major reason of targeting China as the premium competitor would be the reason that these companies are basically marginally equipped to compete in the international market. Therefore they should be the primary concern as being the softe st targets of all.Secondly, the advantage of the Chinese companies to be able to penetrate into low market segment could well be nullified with the campaigns concerning health issues. Once this has been done a bulk of the customers would be diverted towards the Apex International Ltd’s product of fragranced panty liner for white discharge as there are hardly any individual who would compromise in terms of health issues. This would have an additional advantage for the company. Once penetration is possible within the market occupied by the Chinese companies it would also be possible to inflate the market with other products of the Corporation. This would be a double advantage and a scope of further optimization of revenue.Thirdly, the other plus point enjoyed by the Chinese companies is the ability to penetrate into the markets of different nations all at the same time.Financial projectionsThe amount of customers for this fragranced panty liner for white discharge would be by n o means negligible. It has been estimated that about 9 million women visit the gynecological department or the general practitioners each year. This is just the estimation of the United States alone. It would be quite interesting to find out the actual number of potential customers for this new fragranced panty liner for white discharge world wide. That would mean a titanic amount of potential customers waiting for the fragranced panty liner for white discharge if marketing and campaigns are well executed by the Apex International Ltd. (Dollard, 2005)Implementation ControlThus once China is marginalized from the basic market of the fragranced panty liner for white discharge the rest of the market would fall in place with competition on the equal ground with other European, Australian and US companies. Here the main advantage of the Apex International Ltd would be the application of the fragranced panty liner which would drive away other potential competitors from the market and by t he time any other company is able to formulate something new like the fragranced panty liner for white discharge the battle for supremacy over the market would belong won by the Apex International Ltd. Therefore it is obvious that a brand new product by the Apex International Ltd would be resulting into a clear winner not only in the local or national level but it is a cut made up for the international level and thus should be treated as a cut above the rest.Reference:Dollard, John & Robert R; (2005); The White discharge Syndrome; New University Press; 21-25

‘The Overall Fear Of Crime Has Increased Over The Last

‘The overall fear of crime has increased over the last two decades due to populist(democratic) , and not evidence based, attempts to reduce crime.’ Critically discuss this statement. The fear of crime has established a surprising amount of attraction in the past two decades. Fear of crime is an emotional reaction and it is not based on reality. People who are very fearful are less likely at risk. Panic and fear of crime mainly comes through media. The government and its politics plays a huge part in the overall fear of crime. Even though their attempts are to reduce crime, or as politicians uses the term â€Å"what the public wants† in their speech for their own motives and to gain trust from the citizens. However, in order to do what the†¦show more content†¦In relation to the offender, ‘Nothing works’ (Martinson, 1974), became the dominant orthodoxy within criminology. All governments have to address the issue of law and order. However, for Conservative party ‘law and order’ became a slogan. But their economic failures effected the raising crime rates through unemployment (Field, 1990; Sampson and Laub, 1993). Ron Clark e 1980, offered in approach to crime prevention which did not entail ‘softness’ towards offenders and removed responsibility for failure to control crime from the police force. 1990s New labour time the nature of debate was how to bring more toughness in law. End of labour government, people was in fear. 1997- 2010 ‘Tough on crime, tough on the causes of crime’. Reassuring policing- that crime is been looked after. They wanted to show that by catching more criminals, people should not think crime rates are going high. Supported police (pay up by 40%). 2010†¦ the conservative (coalition governments): ‘zero tolerance’ policing. Turned police officers into ‘social workers’ rather than ‘crime fighters’. Major cuts on police budget. However, this is all about Penal populism- an appeal to ‘the people’. A policy to win votes rather than reduce crime. Pragmatist- quick solution- politicians believes that if t here is problem occurring then quick solution is the best way to solve it rather thanShow MoreRelatedWhat Is The Validity Of A Report1649 Words   |  7 PagesGovernment report (2016) shows that crime rates are increasing in Scotland, with some places worse than others. The article claims that the Shetland Islands, Dumfries and Galloway, and Aberdeenshire have increased in crime rates from 2015 to 2016, whilst Edinburgh and Glasgow have become safer places to live, having decreased in crime rates. The article claims that rapes cases and sexual crimes are at their highest levels ever, with sexual crimes increasing by 53% over the last 10 years. Finally, the articleRead MoreFear Of Crime Is An Emotional Reaction Essay1667 Words   |  7 Pages‘The overall fear of crime has increased over the last two decades due to populist(democratic) , and not evidence based, attempts to reduce crime.’ Critically discuss this statement. The fear of crime has established a surprising amount of attraction in the past two decades. Fear of crime is an emotional reaction and it is not based on reality. People who are very fearful are less likely at risk. Panic and fear of crime mainly comes through media. The government and its politics plays a huge partRead MoreHow Policing Has Changed Since 9 / 111281 Words   |  6 PagesPolicing has changed since 9/11. They wanted different ways to detect terrorist actions and criminal acts. So community policing was implemented. The government has provided money and has been supportive in agencies efforts to participate in community policing. â€Å"For example, the Office of Community Oriented Policing Services (COPS), a branch of the Department of Justice, provide funding to local police agencies to hire 100,000 new community policing officers in the 1990s† (Bureau of Justice StatisticsRead MoreSocial Responsibility And Its Impact On Society1444 Words   |  6 Pagesretail er where they can get plenty of selection at low prices instead of limited products and market rates. Being a mid-sized local grocery has its challenges when competing with these national chains, and Company Q is no different. Locally owned and operated businesses are an essential part of today’s society. Too often companies stress the quantity of profits over the quality of products. 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Free Education Should Not Be Free - 867 Words

Free Education in America Education, in America, should be free because having more educated people in this country will potentially increase the job availability. Making education free in America will raise taxes and help student debt. America’s youth is being discouraged to receive an education because of the high tuition and high interest rates on student loans. Many students who are in higher education are also being discouraged because of the low job opportunities after they graduate from school. Many countries have made the education system completely free to ensure that people can get the education desired so why shouldn’t America? The question that comes into play when saying America’s colleges should be free is where is the money to pay for students to attend college going to come from? For one, taxes will have to be increased but only on the people making the most money in the country. The president intends to increase the tax rate to 28 percent on coup le or families who make $500,000 or more a year (Hirschfeld, 2015). Increasing the tax rate on those couples will reduce the money coming out of the middle class taxes. The president also wants to give tax breaks for families who pay for higher education. The plan on making community college free for the first two years will also raise an estimated $300 billion or more and cut over $100 billion in taxes. Raising taxes and raising money to make at least community college free for two years will help students whoShow MoreRelatedFree Education : Should Not Be Free?911 Words   |  4 PagesFree Higher Education Education, in America, should be free because having more educated people in this country will potentially increase the job availability. Making education in America without cost will raise taxes and help student debt. 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Soon, with consistent effort, thoseRead MoreShould College Education Be Free?1266 Words   |  6 PagesThe Proposal: Should College Education be Free There are people who are in our nation right now that can t afford to go to college and gain the education they need to succeed. People have a deep conviction about this controversy. This issue has lead to the debate should the first two years of a college education be free. If college was free for the student the yes, it comes to the taxpayers to come up with the money. There should be rules and regulations in place and should be maintained byRead MoreHigher Education Should Be Free1418 Words   |  6 PagesHigher education should be free. Many people do not go to college or drop out of college due to the cost of tuition. Every year the cost of tuition increase. If college was free more people would be able to and want to go to college. This could have a major impact on jobs in the future. Some countries have free education from kindergarten to university, while students in other countries have to pay at every step of the way. This essay will look at some of the reasons for this difference at universityRead MoreCollege Education Should Not Be Free879 Words   |  4 PagesI argue that college education should not be free. While the cost of entering college for further study is really huge, many argue that college education should be free to prove everyone a chance to get a bright future especially for the poor, and some also wonder that going to college means going to success, they blame their failures to lacing of college educations . I disagree with these ideas and I insist college education should not be free because in the end, someone will pay salaries of professorsRead MoreShould Higher Education Be Free?1140 Words   |  5 Pageshigher education for free to their citizens. President Obama proposed a free community college starting in Tennessee. His proposal w as born out of recognition that students currently enrolled are struggling. According to an article written by Vijay Govindarajan and Jatin Desai from the Harvard Business Review there has been a 400% increase in the cost of higher education. Galloping tuition hikes have made attending college more expensive today than at any point in U.S history. Should higher educationRead MoreCollege Education Should Be Free933 Words   |  4 Pageshave to attend a higher education school. In most cities, there are institutes that can get a person to accommodate a degree. These institutes are community college and technology centers. These institutes offer degrees for less money, which makes it affordable for anybody to attend who wants to. Recently, Obama stated that he is trying to make community college free for a student s to have the option to get a college education (Paquette). College education should be free for anybody who wants toRead MoreCollege Education : Should Be Free1749 Words à ‚  |  7 PagesA College Education: Should be free In the United States of America, College education should be universal and free for all students. According to the department of education, the statics show that at least $60,000 graduate college student will be in debt after coming out of college, and if these college graduate attended an Ivy League even more will increase up to up ward of $100,000 in more debt even before these students get their first job. For these young college graduates,Read MoreShould Free State College Education?1491 Words   |  6 Pagesconcerning the possibility of free state college tuition. Since Barack Obama first mentioned the idea in 2015, conflicts of interest have arisen surrounding the debate. 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Essay on Scientific Revolution and Enlightenment - 903 Words

Discuss the Scientific Revolution and Enlightenment along with the subsequent reaction as embodied by the Romantic movement. Give specific examples of how these movements affected the arts. What was their eventual impact on the western intellectual world. The Scientific revolution and The Enlightenment period overlapped by a hundred years and were co-occurring between 1650-1750. The Scientific Revolution happening first and beginning around 1600, was a period of time when new ideas and tools were created and used to experiment with the physical world, occurring between 1600-1750. New methods increased learning capacities across the board and toward what was thought of as â€Å"human perfectibility†, old ideas were put through a new test of†¦show more content†¦One of his oppositions was Thomas Hobbes who argued that people needed authoritarian rule and were selfish and evil. This was also the era that Women’s Rights and equality began to gain popularity. Visual arts took on the rococo style during the Enlightenment period. Gardens of the rococo type (which were popular amongst the leisured elite) imitated those of Chinese gardens of the far east. Rose and pastel colors were popular throughout the era in paintings and decorations. Jean-Honore Fragonard was considered to be the highlight of all rococo artists, he created flirtatious and highly sexual paintings for the era. Neoclassical architecture was revived during this era, bringing about amazing pieces of work such as the Arch of Triumph in Paris (at the end of the period). Leonardo’s contribution reï ¬â€šects an excellent example of art and how it was affected by the scientific revolution in early modern science. The superior quality and complexity of his Oeuvre, Leonardo was recognized as an extraordinary artist already from the Renaissance. When scholars turned to his scientiï ¬ c research in modern times, they privileged his anatomical and botanical drawings, and invested heavily in the notion of ‘scientiï ¬ c naturalism’, which was partially supported by the artist’s professed emphasis on direct observation. Such a focus relegated to the backgroundShow MoreRelatedThe Scientific Revolution And Enlightenment1267 Words   |  6 PagesThe Scientific Revolution and Enlightenment, which spanned from the late 1500’s to 1700’s, shaped today’s modern world through disregarding past information and seeking answers on their own through the scientific method and other techniques created during the Enlightenment. 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The enlightenment refers to a movement that grew out of the new scientific ideas of the revolution that occurred in the late seventeenthRead MoreThe Age Of Enlightenment And The Scientific Revolution1675 Words   |  7 Pagesthe society and the world evolved giving rise to the establishment of new social norms and scientific advances. Although the industrial revolution and the scientific revolution represented a giant leap forward in human development, the Age of Enlightenment delivered the greatest influence for the future American society and planted the way for cultural and humanistic enrichment. The Age of the Enlightenment raised new concepts in education, democracy, and human freedom. The new humanistic philosophyRead MoreThe Enlightenment and the Scientific Revolution: Essay1835 Words   |  8 PagesThe Enlightenment and the Scientific Revolution: Men of Ideas Creating Change Nicole Hill The eighteenth century is often referred to as the Enlightenment. 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Nicholas Copernicus was the first to question the universal truths and teachings of theRead MoreThe Enlightenment, Scientific Revolution And The Industrial Revolution889 Words   |  4 PagesThe Impacts of Evolution Through the Enlightenment, Scientific Revolution and the Industrial Revolution philosophers and scientists were able to define and study many ideas and ideologies. These time periods of social and scientific reform allowed for the definition of evolution to be defined as, â€Å"the process of continuous branching and diversification from the common trunks.† Evolution though did not begin then, it began at the start of this universe. We as humans would not be here if it werentRead MoreEssay on The Scientific Revolution and The Enlightenment1731 Words   |  7 PagesThe Scientific revolution in the 16th and 17th centuries changed the way that people views the world. Scientific philosophers such as Galileo and Descartes threw out the old teachings of the church and challenged them with new ways of thinking. These men sought to prove that rational thought could prove the existence of God. They also challenged that it was an understanding of a series of rational thoughts, not fai th, would bring understanding of how the world worked. Traditional ways of thinking

Caterpillar Company free essay sample

Product differentiation and quality are not in balance with these issues. Dealer product support operations and marketing capabilities played an equal role in addressing these critical customer requirements. * Customer surveys were sporadically performed and only partially designed for the purpose of service quality feedback. * The Latin America Commercial division service operation manager recognized that the customer value survey measures were inadequate for capturing and addressing customer satisfaction with individual interactions. * The customer value surveys fell into the category of relationship surveys and were conducted annually. Dealers and Caterpillar employees in the regions lacked the tools to interpret the results of surveys and to translate them into specific strategies. * The team estimated that accelerated growth could be best achieved by developing and communicating attractive service packages to small customers. Resolving this gap means getting the process right. It is generally agreed that 4 factors influence the degree to which management understands what customers want and need. The prescription for Gap 2 failure is defining processes, clarify roles, and to document and measure service delivery goals and performances. Service Strategy, and the SLP (Service Level Package) passed to Service Design, and the SDP (Service Design Package) Service Design passes to Service Transition directly address this gap. Results of Gap Analysis Factor: Management Commitment to Service Quality Possible failure: Management does not fully support the initiative related to service quality. Suggested Solution: Management implicitly and explicitly indicates what it really wants to achieve. Ensure that top management displays ongoing commitment to service quality as defined by customers. * Possible failure: Not setting, communicating and/or reinforcing customer-oriented service quality standards for all work units. Suggested solution: Without explicitly establishing and supporting customer-oriented service quality standards there is little chance that the organization will be able t o meet expectations for service quality. Set, communicate, and reinforce customer-oriented service quality standards for all work units. * Possible failure: Managers are not able to lead staff in delivering the expected level of service quality. Suggested solution: Staff relies upon managers to aid them; an untrained manager is not able to intervene as required, leading to substandard service quality. Train managers in the skills needed to lead employees to deliver quality service. * Possible failure: Not being receptive to new ways of doing delivering service quality. Suggested solution: Many times new ways of approaching old issues can result in breakthrough results. Focusing on the old ways or refusing to consider new approaches to persistent problems is demoralizing and unproductive. Solicit new ways of doing business pertaining to service quality. * Possible failure: Not allocating resources in appropriate ways. Suggested solution: Allocating resources based on business or consumer impact is often the best approach. Clarify which job tasks have the biggest impact on service quality and should receive the highest priority. Factor: Formal Processes for Setting Goals Possible failure: Not having established and monitored performance goals related to service quality. Suggested solution: Without established goals, and without tracking these goals, there is very little chance that the organizational will focus on them. Establish clear service quality goals that are challenging, realistic and explicitly designed to meet customer expectations. Possible failure: Not emphasizing service quality as a priority in organizational goals. Suggested solution: Workers and staff tend to do what management indicates as a priority. These priorities can be implicit or explicit. Explicit priorities tend to get the focus of workers. Set S. M. A. R. T. goals and follow implicit or explicit. Explicit priorities tend to get the focus of workers. Set S. M. A. R. T. goals and follow through with them. Document and communicate service quality as a priority when setting organizational goals. Possible failure: Not ensuring employees understand and accept service quality goals and priorities. Suggested solution: When employees are not involved in the establishment of goals and priorities they often feel excluded, and they often disregard the goals as unattainable or outright foolish. Sounds leadership skills engage workers in creating solutions, and follow their advice. Ensure employees understand and accept service quality goals and priorities. Possible failure: Not rewarding staff for attaining service quality goals. Suggested solution: Setting a goal should be an extending proposition, achieving a goal usually means bringing out the best in people and their abilities. This should be rewarded since it is not business as usual to extend performance and achieve new goals. Reward managers and employees for attaining service quality goals. Possible failure: Not measuring or providing regular feedback about performance related to service quality. Suggested solution: Workers tend to do what they are measured against. If workers are not measured based on their performance then they know that management is not serious about their performance. Setting goals for performance, and honestly working with staff to help them achieve these goals is paramount. Measure performance and provide regular feedback. Factor: Standardization of Tasks Possible failure: Failure to translate service quality standards into specific job tasks that can be benchmarked and standardized. Suggested solution: Producing an expected standard is only half the job the standard needs to be implemented, measured and made the new normal. Failure to follow through with task standardization often results in failing to meet goals. Translate service quality standards into specific job tasks that can be benchmarked and standardized. Possible failure: service quality standards are not drawn in terms system operation and staff tasks. Suggested solution: Goals are often high-level, work standards need to be more granular. They need to indicate the staff explicitly requirements at each point within the process. Failure to do so leads to confusion and ultimately undermines the goals themselves. Develop service quality standards in terms system operation and staff tasks. Factor: Perceptions of Feasibility Possible failure: Having unattainable reaching goals. Suggested solution: Goals that are considered unattainable demoralize staff. Goals need to be attainable, and staff needs to contribute to them. Establish clear service quality goals that are challenging, realistic and explicitly designed to meet customer expectations. Possible failure: Having a perception of infeasibility. Suggested solution: If managers do not believe in the mission, there is little chance the employees will believe in the mission, leading to a demoralizing situation. Remove perceptions of infeasibility. Ensure that employees understand and accept goals and priorities. 3) Should they offer different CSAs to the different segments of general construction? 4) What would that imply for research, standards, and implementation? Competitive pressures make cost control more important today than ever before. Customer Support Agreements provide a total solution that makes equipment management an asset rather than a liability. Caterpillar should convince their customers at the general construction segment that they could provide them with an almost infinite variety of easy, convenient and cost-effective CSAs. They should be ready to work with their customers to develop an agreement that provides maximum benefits for their equipment, their resources and their way of working. Caterpillar General Construction new segments: * Residential construction * Commercial construction * Concrete construction * Landscaping works A Variety of Flexible Options How the new customers work, where they work and the extent of their service apabilities are among the variables that will determine the type of CSA that is right for caterpillars customer. Customized Agreements Our customers Cat Dealer will offer an extensive list of services to support a customized, total solution for their equipment management needs. Why choose a CSA? A Customer Support Agreement is an opportunity for our customers to increase productivity and availability while lowering your owning and operating costs. CSAs help our customers finding equipment problems before causing failure, leaving them with fewer repairs and less unscheduled downtime. The experts at your Cat Dealer will make sure our customer machines are available when they need. Plus, they will customize your CSA so it maximizes your time and resources. 7) How should they create and design the new CSAs? It all starts from knowing your customer needs, it will take a lot of effort to reach a new CSAs for the new segments we have decided to serve, but we have to make an into deep market research to study and to know more about our customers before creating an effective new CSAs. The main idea behind the new CSAs Every piece of Cat equipment is designed and built to provide maximum productivity and operating economy throughout its working life. Cat Dealer can help our customer maintain that built-in value through a Customer Support Agreement (CSA), more than any other supplier. A CSA is any arrangement between you and your Cat Dealer that helps you lower your cost per unit of production. Agreements are tailored to fit your business needs and can range from simple Preventive Maintenance Kits to sophisticated Total Cost Performance Guarantees. No matter which option you choose, you can be assured that your Cat Dealer will provide you with careful planning and ongoing attention that will help you succeed. When you have a CSA with your Cat Dealer, you have more time to do what you do best run your business. Trained dealer technicians assist you by maintaining your equipment and driving down operating costs. In the end, everyones goal is the same: helping you get more work done at a lower cost. Perhaps the most important feature of any CSA is flexibility. There are no pre-set requirements or specific products and services that you must agree to buy. In every case and with every piece of equipment, a CSA is an individualized plan. Depending on your needs, your costs can be a flat rate monthly fee or some other arrangement based on actual production hours. Your agreement may include as few or as many pieces of equipment as you wish. You can cover individual systems, single pieces of equipment, or entire fleets. Your Cat Dealer will work with you to determine the best strategies to maximize productivity and minimize costs for both your Cat and non-Cat equipment. Customer Support Agreements are not just for large pieces of equipment, and they are not just for new equipment either. The need to get more work done at a lower cost is the same, regardless of age or application. A Partnership That Gets More Done At the end, a CSA is a partnership between you and your Cat Dealer that will help you succeed by leveraging the equipment management expertise of Caterpillar. When you and your Cat Dealer team up with a CSA, you get more than just a piece of Cat iron, you get the company; simply you get a full team of technicians behind you. CSA Creating design process: 10 Great Reasons to choose the new Caterpillar CSA: 1. Increased Uptime 2. Greater Productivity 3. Optimized workshop and tooling utilization 4. Improved labor time allocation 5. Remove the costs of maintenance scheduling and record keeping 6. Quality work from highly skilled technicians 7. Guaranteed use of genuine Caterpillar Parts 8. Higher resale values 9. Plan ahead with greater confidence 10. More time to focus on your Business The new CSA Options 1. Preventive Maintenance Servicing With a Preventive Maintenance Agreement, any maintenance and repair is placed in the right hands, so you have greater machine availability, increased operational efficiency and complete control over costs. A Preventive Maintenance Agreement means an end to the uncertainties of arranging and undertaking repair and maintenance. You can concentrate on growing your business, leaving specialists trained by Caterpillar to take care of everything. Two dedicated Preventive Maintenance Trucks are used to perform PMÂ  Servicing, which is one of the most effective ways to keep your operating costs under control 2. Scheduled Oil Sampling (SOS) SOS Fluid Analysis is a thorough, reliable and cost-effective early warning system that quantifies telltale wear elements, dirt and other contaminants in oil and engine coolant. It predicts trouble early, allowing you to schedule repairs- so you can manage system performance and increase machine life. SOS Analysis is the best way to monitor machine compartments and forecast wear-related problems. We understand Cat Equipment and will help you interpret findings and diagnose problems. Well help you achieve the full design life and productivity built into your equipment. 3. Technical Analysis Level Our experienced and fully trained technicians provide complete inspection programs using the most advanced diagnostic tools 4. Customer Track Service (CTS) For most consumers of IT services tangibles are often the least important; however it must be noted that all IT services have some element of tangibility. In other words, there is always some user interface device through which the consumer accesses the service. While the condition of the device may not be important in some situations, it may be critical in others. Tangibles is a component of application or service warranty, or the pledge (in the form of a promise or guarantee from the producer) that an application or service will meet its agreed requirements in terms of how it works, how its delivered and how its supported. All IT services have some tangible physical component through which services realized. The promised service utility and warranty establish service quality criteria. This criteria often relates to tangibles. For example a credit card must fit into a wallet, a cell phone needs to have a big enough keyboard to allow effective utilization of e-mail, etc. For a web site, Tangibles include visually pleasing page presentations, ease of navigation and so on. Similarly, a software applications layout, colours and so on are tangible. In these cases success may rely on Tangibility factors. Diagnosis

The Cotton Club Birthing the Careers of Legendary Jazz free essay sample

The Cotton Club No matter what happens, music is going to be popular around the world. Its beats are drilled Into us like a file Is programmed Into a computer. In the sasss, Jazz and blues were In the prime of Its fame, and the growth of the black society In music was increasing rapidly. People like Billie Holiday, Ray Charles, Duke Elongating, and many more were starting off legendary careers. On the other hand, the asss and asss were in a period of Prohibition, the national ban of alcohol.The majority of people opposed this law, therefore did what they can to find any beer or wine they could. Many of them went to nightclubs that secretly sold alcohol, called speakeasies, Not only did The Cotton Club sell alcohol, but It held some of the most legendary artist of the sasss. The combination of good live music, alcohol during prohibition, and white- patrons only made The Cotton Club the most notorious club in Harlem. We will write a custom essay sample on The Cotton Club: Birthing the Careers of Legendary Jazz or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Mobster Owen The Killer Madden appeared as your average guy, but not to be fooled by his weak facade, Owen was a tough man.In his former gang, he had been shot eleven times at a close range, and by the time he had recovered, he had killed most of the members of the opposing gang (Bland, 5 6). So when he bought the Club Deluxe from former boxing world champion Jack Johnson, he knew how to make the club one of the finest speakeasies in New York. He started a legend, naming it The Cotton Club. By 1923, the club had opened on 42nd Street Lenox Avenue in Harlem, New York. Owen or Money Madden used the club to sell his Beer to the Prohibition crowd.The club was closed down many times for short periods in the beginning due to the illegal sale of alcohol, but the fact that Money was a mobster was to his advantage. He had many political connections, and his revenge tactics, long with paying off city hall, always triumphed, therefore the club was saved and running (Winter, 1). The Cotton Club held all the right elements, and it attracted many people. It was a white-patron only club; contradictory to the rule, most of the staff and entertainment were black. The club had dancers who were held to strict standards.They had to be at least 56, light skinned with a slight tan, and under 21 years of age. The theme of the club was directed towards the upper-class and white clientele, creating a stylish plantation environment. Employees were represented as either black savages or white plantation residents. Heavy drum beats and fast trumpet playing brought a jungle-minded atmosphere to the room. This emphasis on plantation and jungle like setting, heavy and oppressive discrimination, and the appearance of many celebrities brought high demand to The Cotton Club, and also emphasized on black stereotypes (Winter, 2 3). Included dancers, singers, comedians, and whole variety of acts, as well as a house band. In 1927, Duke Elongating and his Orchestra, which included the reputable saxophonist Johnny Hodges, was hired for the club. For Duke, this club would be the inception of his career. He was put under a lot of pressure by Money Madden, but the product of that pressure turned out to be legendary (Bland, 10 12). Hit classics by Elongating like Mood Indigo, Black and Tan Fantasy, and many more were debuted at The Cotton Club (Britannica. Com, 3).He played there for six nights a week, and the band soon gained national popularity (Bland, 11). Radio stations played his songs, and subsequently he released an album. Duke and his orchestra played there up until 1931, when decided to take the band on the road to success (Britannica. Com, 3). Cab Galloway took over in 1931 who supposedly got the Job by mafia urging. Galloway was definitely not the same as Elongating in the sense of style of music, but he did have his own unique style at the time. He was known to interact with the crowd by scatting; he would scat, and the crowd would scat back.Galloway had quite the same long run of success as Elongating did in his years of performing at The Cotton Club (Bland, 14, 15, 16) These two bandleaders made an opening for many other talented acts to perform there. Many of the finest black artists of the time were staged at the club, including Billie Holiday, Louis Armstrong, Nat King Cole, Ethel Waters, and many more. Towards the end of the clubs heyday, Ella Fitzgerald performed at the young age of 17, after she had been discovered at a Harlem talent show (Bland, 18).There were also many revues, or theatrical sketches accompanied with music dancing, held at The Cotton Club. Eel Leslie was staged there with his famous Black Bird series. These revues featured dancing girls, tap dancers, vaudeville performers, and many other things along with it (L. Morgan, 1) . Needless to say, The Cotton Club never ceased to entertain its patrons, all up until 1935. The club had prospered for 13 years until the Harlem Race Riot of 1935 broke out. A Puerco Rican boy named Lion Riviera was caught shoplifting a 10 cent knife.Lion Riviera in defense bit the hand of the policeman, and afterwards an ambulance had arrived for him. Unfortunately, a mistaken women misunderstood the situation, and yelled out that the boy was being beaten. Everyone around her heard her yelling and the riot commenced. Not only did the crowd think the ambulance was for the boy, but the boy had also mysteriously disappeared from the crowd, therefore everyone thought he was dead. This had produced a giant uproar which caused 75 blacks to be arrested, and $200 million dollars worth of property damage. Even though this was called a race riot, there was no actual clash between two races. Still it went down in history as the first modern race riot of its time (crinolines. Typed. Com, 1, 2, 3, 7). The beginning of race riots in Harlem caused The Cotton Club to temporarily close down and relocate to 48th street. After 5 years of only little success, very far from the success it previously had, The Cotton Club closed down in 1940 (Britannica. Com, 4). Night clubs in Harlem have since then kept The Cotton Club legacy alive, and in 1978 a reincarnated version of the club opened. Francis Ford Copula, a movieCotton Club. The story itself is fictional, but it is very similar to the real thing (Britannica. Com, 4). The club now sits at 12th street New York, New York (cottontail- Newark. Com, 5). Although the outside appearance is Just a building with no windows, the inside is still a popular place to dance and listen to some of todays finest Jazz, open for all races. The Cotton Club was the most popular speakeasy nightclub of its time, not only birthing the careers of Duke Elongating and Cab Galloway, but also staging some of the most legendary performances and musicians of Jazz history.