Managerial Accounting 8Ed Chapter3

Managerial Accounting 8ed Chapter3
CHAPTER 3
PROBLEM 3–43 (35 MINUTES)
1. Predetermined overhead rate = budgeted overhead ÷ budgeted direct–labor cost = $2,730,000 ÷
$2,100,000 = 130% of direct labor cost
2. Additions (debits) total $7,802,500 [$2,800,000 + $2,175,000 + ($2,175,000 x 130%)].
3. The finished–goods inventory consisted of job no. 3154, which cost $175,750 [$78,000 + $42,500
+ ($42,500 x 130%)].
4. Since there is no work in process at year–end, all amounts in the Work–in–Process account must
be transferred to Finished–Goods Inventory. Thus:
Finished–Goods Inventory 7,880,900*
Work–in–Process Inventory 7,880,900
*Beginning balance in Work–in–Process Inventory + additions to the account: $78,400 + $7,802,500
= $7,880,900
5. ... Show more content on Helpwriting.net ...
2. Predetermined overhead rate = budgeted overhead ÷ traceable costs = $1,050,000 ÷ $3,750,000 =
28% of traceable costs
3. Target profit percentage = target profit ÷ total cost = $960,000 ÷ $4,800,000 = 20% of cost
4. The total cost of the Davis Manufacturing project is $96,000, and the billing is $115,200, as
follows:
Professional staff salaries... ......... $61,500
Administrative support staff......... 3,900
Photocopying.............................. 750
Travel......................................... 6,750
Other operating costs................... 2,100
Subtotal................................. $75,000
Overhead ($75,000 x 28%)............. 21,000
Total cost............................... $96,000
Markup ($96,000 x 20%)................ 19,200
Billing to Davis........................... $115,200 5. Possible nontraceable costs include utilities, rent,
depreciation, advertising, top management salaries, and insurance.

6. Professional staff members are compensated for attending training sessions and firm–wide
planning meetings, paid vacations, and completion of general, non–client–related paperwork and
reports. These activities benefit multiple clients, the consultant, and/or the overall firm, making
traceability to specific clients difficult if not impossible.
PROBLEM 3–49 (45 MINUTES)
1. SUPERIOR METALS
SCHEDULE OF COST OF GOODS MANUFACTURED
FOR THE YEAR ENDED DECEMBER 31, 20X4
Direct material: Raw
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Company Analysis : 3m Company
3M Australia
Introduction to Marketing
Leader :
Muhammad Kashif Student Id:
11400472
Members:
Man Wai Laue 11500348
Mehak Saddiqe 11500388
Thai Ha Ngo 11500044
3M Company Introduction:
History of 3M:
3M Company is an Australian growing company which has a great reputation in Mining and
Manufacturing Company business, 3M headquarters are in the St. Paul suburb of Maplewood,
Minnesota.
Types of Business:
We have more than 55 thousands products, including "adhesives, abrasives, laminates, passive fire
protection, dental and orthodontic products, electronic materials, medical products, car–care
products, electronic circuits, and optical films"
––– 3M has operations in more than 65 countries including 29 international companies ... Show
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Because it mentions on it that it can hang a stuff until that particular weight.
E–Economic
The hook has a fair price. So it has more economic value.
S–Social:
This product could be used in a social life style, not just even I a houses or offices even if you are on
outing and have a specific thing which you think have a great value to you. Our jumbo hook will
help like in a car you want to hang particular thing on dashboard or on front screen you can use
jumbo hook with damage free features.
Technological:
The hook holds strongly and removes cleanly. Because of good quality material
L– Legal:
As 3M is one of the Australian growing business and never want to lose their customers by making

duplicate products so all of our products are original and not been copied from someone else and all
products are registered too.
E – Environmental,: it can be re–use by replace a sticker so you can change location any time.
C) Persuade our managers give budgets for invest our products:
––Command™ Jumbo Hook ( # 17004 ANZ ) has a lot of sizes for choose while other barns choices
are limited.
–––its waterproof and damage free hanging while other brands are not waterproof
As so many such products could be use in open air or out side of roof. Our Jumbo hook could be use
outside with a waterproof feature and

Case Study : Network Enterprise Architecture
NETWORK ENTERPRISE ARCHITECTURE 31276 ASSESSMENT TASK 2 PAVITHRA
DAMUNUPOLA 11583135 Question 1: SYSPRO SYSPRO is one of the largest ERP software
vendors who serve more than 60 countries across the world. Over 14,500 licensed companies use
SYSPRO ERP solutions as they provide control over the planning and management of all the areas
of business including manufacturing, accounting and distribution. With 35 years of experience and
the highest customer retention rates in the industry SYSPRO has been proven their ability of
delivering unique industrial standard ERP solutions for their customers. SYSPRO is known as one
of the few mid–market business applications vendors focuses on developing a personal one–to–one
relationship with the customers. SYSPRO is differs from other ERP manufacturing products as it
offers flexible management and control over each an every component of the business including
financials, sales, CRM, Inventory operations and the supply chain. SYSPRO delivers their services
across four main industries including food and beverage, medical services, machinery and
equipment and electronics. Apart from these it also provides services to industries such as
automotive construction, mining, pharmaceutical and aerospace. SYSPRO does not require any
external applications to install multiple modules and this ensures the effectiveness of all the
operations in production environment. SYSPRO provides complete set of solutions to business by

Fefddhon : -) Dddghjj
Introduction to Operations Management
Chapter 1
utdallas.edu/~metin
1
Learning Objectives
Operations Management Introduction. Manufacturing and Service Operations. How can Operations
Management help?
utdallas.edu/~metin
2
OM = Operations Management
Management of ANY activities/process that create goods and provide services
» Exemplary Activities:
Forecasting Scheduling, Quality management
Profit 10% OM Cost 20% Marketing Cost 25%
Why to study OM
» Cost and profit breakdown at a typical manufacturing company » How to make more profit?
Cost cutting. Which costs affect the revenue?
» Management of operations is critical to create and maintain competitive advantages
utdallas.edu/~metin Manufacturing Cost 45%
3
Operations ... Show more content on Helpwriting.net ...
Example: Iron, Wheat, most of commodities
Customized output
– Each job is different – Workers must be skilled

Example: Hair cut, outputs of most service operations.
11
utdallas.edu/~metin
Manufacturing vs. Service Operations
Production of goods
– Tangible products
» Automobiles, Refrigerators, Aircrafts, Coats, Books, Sodas
Services
– Repairs, Improvements, Transportation, Regulation
» » » » » » » utdallas.edu/~metin Regulatory bodies: Government, Judicial system, FAA, FDA
Entertainment services: Theaters, Sport activities Exchange services: Wholesale/retail Appraisal
services: Valuation, House appraisal Security services: Police force, Army Education: Universities,
K–12 schools Financial services: Retail banks, Rating agencies, Investment banks
12
Manufacturing vs. Service Operations
Differences with respect to
1. 2. 3. 4. 5. 6. 7. 8. Customer contact Uniformity of input Labor content of jobs Uniformity of
output Measurement of productivity Production and delivery Quality assurance Amount of
inventory
utdallas.edu/~metin
13
Manufacturing vs. Services
Characteristic
Output Customer contact Uniformity of output Labor content Uniformity of input Measurement of
productivity Opportunity to correct quality problems
Manufacturing
Tangible Low High Low High Easy Easy
Service
Intangible High Low High Low Difficult Difficult
Steel production Home remodeling Automobile fabrication Retail

A Brief Note On Reverse Logistics And Its Effect On...
INTRODUCTION
Well progressed countries are yet to skilled legislation regarding environmental safeguards, disposal
processes of e–waste, recycling, the multinational organizations have already improved processes of
reverse logistics and performed them in all countries wherever they have operations.
DEFINITION
Reverse logistics deals with the handling of the merchandize that are being returned to the
manufacturer by the customer. It performs all the activities that determine the principle of these
returned goods. Reverse logistics" is the all activity linked with a product or service after the point
of sale, the ultimate goal is to make more efficient future market activity, thus saving financial and
environmental resources.
AIM
Reverse logistics aim is to focuses on different aspects of learning and tell us that what are the
impact on decision made by manufacturing company or firm. Now a day 's competition can be seen
in every field , and there is no difference in the manufacturing world. Companies are looking for
latest opportunities and tackled defects in the system. Logistics plays a significant role in any
manufacturing firm, as it involves the best use of man, machine and material.
REVERSE LOGISTICS PROCESS
It takes more time when a company is not done the process of reverse logistics because when a
customers may returned any item, the company send this item into warehouse and stored for further
examined by their quality control department. It is not only the scenario

Essay On Remanufacturing In Nigeria
Remanufacturing has several advantages in today's business world; equipment's that are considered
expensive are produced at an economical cost and also makes for environmental friendly
manufacturing. The aim of this study is to empirically investigate the major drivers for
remanufacturing in Nigeria. From the empirical analysis, it was found that factors which encourages
remanufacturing are economic, environmental and social factors. The methodology employed in this
study is a questionnaire survey method, where the drivers for remanufacturing in Nigeria were
empirically determined. The study contributes to the body of knowledge on remanufacturing in
Nigeria.
© 2017 The Authors. Published by Elsevier B.V.
Peer–review under responsibility of the organizing committee of GU 2016.
Keywords: Remanufacturing, remanufacturing drivers, Nigeria
1. Introduction
Remanufacturing has various definitions as found in literature, but what is common among all is the
idea of product rebuilding [1]. A combination of these definitions for ... Show more content on
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Remanufacturing is practiced in industries like automotive, turbines, aerospace industry. A
substantial amount of research has been carried out to study various aspects of remanufacturing
process [12, 13], benefits [14, 15], public attitudes and perception [16, 17] product design [18, 19].
The growth of population and industrialization which has placed increasingly burden to the
environment has led to importance of sustainable and environmental processes which has increased
in the fifty years, European companies are increasingly made responsible for collecting their End of
life products and adopting sustainable production and strategy of product recovery [20]. Steinhilper
[3] observed and evaluated the suitability of products ideal for remanufacturing and proposed eight
different criteria as shown in the Table 1

Essay The Glegg Water Management
1. The Glegg Water Management is now facing the challenge of repositioning their key product, E–
Cell, which is a breakthrough technological progress in water treatment. Despite the superiority of
the technology, the management team needs to find a radical approach to penetrate the market and
develop a strategy to make E–Cell the industry standard.
2. Competing Resins Technology: As mentioned in the material, traditionally, caustic chemicals
were used to flush away the impurities and regenerate these resins. In these systems, the mixed–bed
ion–exchange stage was preceded by separate cation and anion exchange vessels. As applications
became more demanding, it was clear that chemically regenerated ion exchange systems had
limitations. " ... Show more content on Helpwriting.net ...
It is possible that power plants and petroleum industry requires the highest flow rate, while chemical
and some small manufacturing needs lower flow rate, where E–Cell's competitive advantage in scale
will be less remarkable.  Different sectors may differ in their required standard of water quality. 
Some sectors value the E–Cell's trait of being scalable. For example, in the manufacturing sectors,
the end–users may want to adjust the capacity of the small increments according to their different
scale of project in different periods. And the significantly less space will help the end–users of the
industry to save more cost.
 The other specifications that the case is silent but could influence the buying decisions are:
whether the EDI technology will
4. Glegg basically functioned as a link between the technology suppliers and the end–users. 
Through customizing the technology components from the suppliers, Glegg provided the clients
with industrial water treatment solutions, including clarification, filtration, roughing and polishing,
and etc., tailoring to the specific needs and requirements of the customers.  Glegg water company
provided with their clients with a comprehensive design toolkit and a very good customer service
which would follow the client's project from start to finish.
Currently, the Glegg Company has a major breakthrough in its

Essay Philips vs Matsushita Case Analysis
Philips versus Matsushita Case Analysis Competing Strategic and Organizational Choices Erik F.
Spear Lynelle C. Vidale Vannessa. D. Williams IMAN601, Section 9040 Dr. Mariana Feld
November 2, 2010 Philips versus Matsushita Case Analysis Competing Strategic and Organizational
Choices Introduction Royal Philips NV and Matsushita (owner of the Panasonic brand among
others) are two of the world's biggest electronics multinationals. After successfully building their
global empires in the early twentieth century, they have both suffered financially in recent decades.
It is therefore interesting to look at why this has happened and what their future prospects are.
Porter's Five Forces Analysis: Strengths and Weaknesses ... Show more content on Helpwriting.net
...
If suppliers are limited, they have a greater opportunity to charge higher prices for raw materials,
and they may also pose a threat of forward integration to the industry. Similarly, if an industry has
few buyers, or buyers can cheaply and easily change suppliers, they can make demands for less
expensive higher quality products, causing impact to profit (Porter, 2008, p. 83). Philips'
Organizational Structure: Strengths and Weaknesses The arrival of Gerald Kleisterlee in 2001
brought organizational changes to Philips that is evident in the marketplace today. The new CEO
restructured the company by outsourcing mobile phone production to CEC of China and the
production of VCRs to Funai in Japan. This was followed by the outsourcing of TVs, CD players
and components with simultaneous movement of remaining in–house production to countries like
China, Poland and Mexico, who had lower costs. He also sold off several businesses, including the
core semi–conductor business. What evolved was Kleisterlee's vision for a new Philips – a lifestyle
company centered on health and well–being – which organized around healthcare, lighting and
consumer lifestyle. The strength of Philip's current organizational structure lies in the fact that it
organizes around market needs, rather than products and core competencies. The company
continued to bring

The Case Develops Around Newell 's Ceo Dan Ferguson
The Newell Case
Lionell C. Henderson
Northwood University
MBA 664: Satisfying Shareholders
Spring 2015 – Evening
Professor Adam Guerrero, PhD.
Introduction
The case develops around Newell's CEO Dan Ferguson, the protagonist, as he purchases two key
acquisitions, the Calphalon company and the Rubbermaid company. Ferguson feels these
acquisitions will assist the company in reaching its goal of a market capitalization of $10 billion,
which will allow Newell to control a higher price per earnings multiple. "The company's plan is to
gain access to the capital markets by aggressively adding new products by acquisition"
(Montgomery, 2005). The key to this approach was a two part strategy, the acquisition process and
guaranteeing company continuity throughout the division to assist the company's in its market
performance. "Executives must balance a company's growth with its ability to manage the growth"
(Raisch and Krogh, 2007).
Executive Summary
Newell focused its attention on acquiring manufacturing businesses that were under performing,
whether due to increased costs and poor operating margins of 10% or less. This allowed Newell to
acquire over 30 major companies in the following 20 years. These included businesses that
manufactured nonseasonal, low technology, non fashionable, and non cyclical items whose volume
rested on retailers' shelves throughout the year. Immediately following the acquisition, the
companies experienced "Newellization"(Montgomery, 2005). The goal

An Electronics Company 's New Market Entry Essay
Table of Content
1. Introduction to the project topic
2. Introduction to the organization
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6. Khgdhge
7. Hgwjhe
8. Gyewyifjk
9. Gyuyewi
10. Conclusion
An Electronics Company's New Market Entry in India
For the research to be comprehensive and impressive, I have chosen a company that has made a
significant entry in the domestic consumer electronics market in India very recently. The consumer
electronics sector has shown substantial growth over the last few years, which are attracting the
giant players of this industry towards India. This industry has presented to be very flourishing in the
last few years and provides employment to millions of people making it one of the biggest growing
markets. Nowadays companies are considering the macroeconomic factors and government drive
i.e. "Make in India", and believing in India's positioning of its manufacturing base in this industry.
Companies are entering the Indian markets with a vision to invest in India and maximize their
industrial base in the country to cater to the domestic market and escalate their exports as well. In
the report, I have covered highlights of the opportunities and challenges of this industry as entering
a new geographical market mandates a company to ensure that all the required federal policies and
incentives are implemented with great attention. Also I have tried to throw some insights on India's
consumer electronics (Television, AirCon, Refrigerators and Washing Machine market. Also,

Executive Summary of Business Processes
This is an executive summary of business processes and requirements for computer system
enhancements. Riordan Manufacturing needs these enhancements to improve its inventory and
manufacturing processes. Executive Summary About Riordan Manufacturing (RM) Dr. Riordan, a
chemist, started Riordan Plastics in 1991 as a research and development company based on patents
for creating high tensile strength plastic products. Riordan Plastics added manufacturing operations
and became Riordan Manufacturing (RM) in 1992 (Apollo Group, Inc., 2006). RM employs 550
people in California, Georgia, Michigan, and China. Its headquarters are in San Jose, CA. RM
projects $46 million earnings per year (Apollo Group, Inc., 2006). RM makes plastic ... Show more
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I 'll explain more about master data later––but it 's in the reading. Another example is that
employees can be given PDAs instead of paper printouts with their instructions, or, they could be
directed to a stand–alone terminal with a touch screen that displays their work orders. Supply Chain
The Hangzhou, China location relies on a fax–based system for managing shipments. I don 't see
why they can 't just use e–mail and / or plug into FedEx 's web–based customer shipping
information systems. I don 't think we should spend much time on this, but maybe we could mention
this one point. I think most of our effort should focus on Inventory. *Ruth's part on Supply chain and
Inventory for Hangzhou, China.* Hangzhou, China's plant operates as a decentralized plant unit of
Riordan Manufacturing. They prepare their own forecast of electric fan sales. This includes the
materials needed to produce the electric fans. Since Hangzhou produces the blades and the housings
for the electric fans the problem is getting the motors for the fans as they come from a third party.
Also lacking is the system for managing the shipments so that the necessary materials are available
to ship the electric fans. Having a fax based system is effective but also outdated as faxing was the
latest technology in the 80's and 90's. To improve and update the current system a proposed email

Custom Molds Strategy Analysis Essay
Introduction and Problem Definition
Custom Molds, Inc. was founded by a father and son team in 1987 to provide high quality, custom–
designed molds for manufacturers of electronic connectors, but later expanded into the production of
plastic parts for the industry. In recent years, the changing environment of the electronics industry
had a profound impact on the way Custom Molds conducts its business and manufacturing
processes. The changing sales mix, coupled with delivery and quality problems, prompted the
company to revise its business strategies to address to following issues:
1) Changing trends in the electronics manufacturing industry that caused changes in clients' order
needs
2) Unpredictable bottlenecks in the production ... Show more content on Helpwriting.net ...
The fabrication of a mold takes two to four weeks, depending on the amount of work the machinist
already has scheduled, even though the fabrication process itself takes only three to five days. There
are 13 master machinists in the company, and it is always the same machinist who was assigned to
the design team. This means an unequal amount of work is distributed among the machinists. The
estimated time for this step can be further shortened if the use of resources can be managed
effectively.
The parts manufacturing process, especially for molds that were previously manufactured and
maintained in inventory, is a somewhat different process than that for mold fabrication. Raw
material ordered for this process usually takes a week to arrive, contributing to an extended lead
time for delivery of parts to clients. Custom Molds' practice of ordering raw materials only after the
specification review is clearly affecting the timely delivery of its orders, and in the parts
manufacturing industry where delivery times are critical, this can affect the company's relationships
with clients.
Even though Custom Molds has the capacity to produce 5,000 parts per day in the injection–
molding department, the lead time for handling orders in this department has averaged one week.
This reflects the department's inability to fully utilize the company's production output capability to
accelerate the delivery time based on production.
2) Quality Issues
To add to the

Strategic Planning
Case study Introduction Clifton Industries Ltd. is a relatively small but independent company within
the Berbeck Industries Group. Its purpose is to supply a range of products to aircraft manufacturers
and its mission is to manufacture electromechanical products for NA and European markets and
electronics products for NA market. As can be seen from the SWOT analysis in Appendix A, the
company's current core competencies are skilled labour and diverse manufacturing capabilities.
Clifton's main products are European electromechanical products ("old OE") and spares and repairs,
but due to predicted decline in future sales of these products, Clifton had begun producing
electromechanical products ("new OE") for the N–American market as well ... Show more content
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Clifton Industries has taken over three US aerospace companies and developed a set of only 8
"modular" designs in its attempt to break into the NA market. Contracts in NA are ten times the
European equivalents with orders being multi–sourced and penalized for late deliveries. 2 MANF
9471 Case study Companies are motivated to expand globally in order to expand their markets
within a limited product range, beyond that possible in their own national economies. The most
common approach is to approach worldwide markets with standardized (or in this case modular)
products. Such markets are most commonly created by consumers that prefer lower priced
standardized products over higher priced, customized products. The five forces (for the NA
electromechanical product): Clifton has low bargaining power with suppliers as this is a new
product which isn't yet manufactured in mass numbers. Clifton has low bargaining power with its
customers due to the nature of contracts. There is high rivalry between existing players, as there are
already 4 large US based companies. This manufacturing process will initially operate as a small
batch process due to the opening stage of the product life cycle. The frequency of repeat orders
while maintaining flexibility to produce both modular and custom products respectively are what
justify this process choice. If this product range is to survive in the NA market, the process will have
to increase

Opportunities And Opportunities In Maharashtra
Opportunities in Maharashtra for Make in India
Make in India is an initiative of the Government of India to encourage multinational and domestic
companies to manufacture their products in India.
Make in Maharashtra – An initiative started by Maharashtra government.
Aims at improving the ease of doing business, increase FDI and local investment.
In the manufacturing sector, to start an industry, initially it required 76 permissions. It has been cut
down to 37. This will further come down to 25 making it very easy for doing business.
Also, as compared to other states ease of doing business in Maharashtra is far better, Schindler's
Jürgen Tinggren said during World Economic Forum at Davos in 2015 that "Ease of doing business
in Maharashtra ... Show more content on Helpwriting.net ...
Almost all major cities in Maharashtra have Airports. Also, the current airport at Nagpur is being
converted to a major cargo hub (MIHAN: Multi–modal International Cargo Hub and Airport at
Nagpur) with integrated road and rail connectivity.
Maharashtra Industry, Trade and Investment Facilitation Cell – MAITRI
Maharashtra government has already started to bring in new reforms to Fast track various business
related activities, for example– they have created a "e–platform" to monitor the movement of files
related to setting up of new industries and investment in the state. Proposed interface will facilitate
quick approval of applications for setting up industries in an effective and transparent manner.
MAITRI is one such initiative to help set up industries faster.
MAITRI aims to promote investments, facilitate business partnerships & trade in Maharashtra &
would function as a clearing house for all investment related information and assist investors.
MAITRI will cater to industrial projects with an investment of Rs.100 crore and above. It will
provide 31 critical investment related clearances from 15 departments that are needed to set up an
industry in

Competency Demonstration Report I ( Pcb )
COMPETENCY DEMONSTRATION REPORT I (CDR–I)
CE.1.1. Introduction
Many problems had come to surface for electronic manufacturing companies to increase their
productivity. One of the solution is to reduce human errors in a PCB production especially before
the PCB dispatch for electronic productions.
This project was undertaken as one of the requirements to obtain my Engineering Degree at
Universitas Katholik Atmajaya, Jakarta. The details of the project were:
PROJECT : Create and Design a checking device for single layer printed circuit board (PCB)
DURATION : December 2001 – April 2002
LOCATION : Jakarta, Indonesia
NAME OF THE ORGANIZATION: Universitas Katholik Atma Jaya, Jakarta
POSITION : Final year student
CE.1.2. Background
CE.1.2.1. Nature of overall engineering project
Manufacturing, including electronics manufacturing, is a major industry in Indonesia. To be
competitive internationally, manufacturers attempt to reduce their manufacturing cost but at the
same time increase product output and quality. Most manufacturing units use human labour to
undertake quality checking, in this case to ensure the path on the printed circuit board (PCB) was
not missing and that there are no scratches. These defects would cause the PCB to be defective, in
turn making the end electronic products defective. Subsequent market recalls would cost the
manufacturer a large sum of money – and reputation.
I decided to create a system for reducing human error in electronics

Organizational Assessment Paper
Organizational Assessment Paper
Dawn L. Chapple
University of Phoenix
Quality Management and Productivity/ MGT – 449
Bernie Farkas, PMP
April 3, 2008
Organizational Assessment Paper This week's assignment is about evaluating the quality issues of
three organizations. The three sectors I chose to evaluate are manufacturing, service and
government. I will then discuss the importance of quality to each organization, the relationship of
quality to customers, the leadership commitment to quality and the alignment of quality to the
organization's strategic goals and objectives.
Wyeth Pharmaceuticals (manufacturing) Wyeth Pharmaceuticals is a global manufacturing company
with a mission statement, vision, goals and objectives. ... Show more content on Helpwriting.net ...
Brief surveys are conducted on a regular basis by the customer service department to ensure quality
is consistent throughout the organization. The Federal Drug Administration (FDA) conducts audits
of all manufacturing sites to ensure the proper goods manufacturing practices are followed. The
FDA also reviews all standard operating procedures (SOPs) relating to product manufacturing and
handling. Wyeth Pharmaceuticals leadership is very committed to quality. Wyeth is a global leader
in prescription medications. They are committed to growth and developing new medicinal products
in their research and development divisions. The mission and vision statements of Wyeth
Pharmaceuticals demonstrate the alignment of quality to the organization's strategic goals and
objectives. ." The vision statement is "Our vision is to lead the way to a healthier world. By carrying
out this vision at every level of our organization, we will be recognized by our employees,
customers and shareholders as the best pharmaceutical company in the world, resulting in value for
all."(Wyeth.com, 2008)
Lucky Strike Lanes (service) Lucky Strike Lanes is "America's first true bowling lounge." ("Study
Finds," 2008). Lucky Strike Lanes has many locations across the country. Service industry's quality
issues are to meet customer needs while staying economically competitive. Quality in the

Pharma Case Study Summary
III TEACHING NOTE SYNOPSIS Subject Area The subject area which we have chosen for our
case analysis is the services industry in India. The case is regarding the strategic decision for a sales
and marketing consultancy firm. The subject area of the case is mainly into strategy, sector analyses
of various industries in India and specifically looks into the revenue split among various industries
that the company provides solutions to. In this case, we look at the various sectors and projects the
company undertakes. Study Level/Applicability Our case has been limited to the consulting firm in
India and that too in sales and marketing domain. It focuses on the ZS Associates' decision of
providing solutions to industries other than pharmaceutical ... Show more content on
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It describes the values the company believes in and the projects/products that have attributed to their
success. The company also provided with the document describing their business model which
helped us to analyse their strategy. It showed how the company has adapted to the changing
requirement and has gained market share over the years. The sector were analysed by using data
available in public forum. We have examined the data using excel. Practical Implications The
subject area of the case is mainly into strategy, sector analyses of various industries in India and
specifically looks into the revenue split among various industries that the company provides
solutions to. The case deals with suggestions to a very lucrative sector of manufacturing for the
company. These decisions are implemented by the upper level of management. This will help the
company increase profits as well as revenues. This potential can be unlocked by our company for
future expansion. Social

Impact Of Manufacturing On Manufacturing And Developing...
Impact of manufacturing 4.0 Manufacturing 4.0 is expected to accelerate in the next decade
transforming how manufacturing is done currently. It will focus on value chains rather than just
mass production, and hence make production processes more interconnected, flexible and cost
effective. Some of the key impacts of this manufacturing revolution on the developed and
developing nations will be: Developed countries, with Germany and USA in particular, which are at
the forefront of this revolution will aim to boost productivity and offset high labor costs by
implementing manufacturing 4.0. As American companies adopt a different and more
comprehensive total cost analysis approach which focuses on 'the total landed cost' instead of 'the
per ... Show more content on Helpwriting.net ...
With the gradual advent of manufacturing 4.0 however, challenges will continue to increase for
emerging economies. Over the last few decades, these countries have exploited their cheap labor and
natural resources to get global companies to manufacture on their land. However, with intelligent
and smart machines, the industry will require fewer, but more qualified workers to operate on
manufacturing lines. Lack of skilled workers in these countries will ultimately drive jobs back to the
developed nations like the US, UK and Germany. Businesses and institutions will need to analyze
where they could compete in a situation where previous advantages are gradually going away.
Another concern is jobs. Advanced manufacturing will require a highly skilled worker to deal with
robots, which in the years to come, will be able to make their own decisions. The workers will need
to be highly proficient at soft skills, critical thinking and even technical skills. In order to cope up
with these requirements, a complete revamp of the educational syllabus will be required. Challenges
associated with manufacturing 4.0 1. Data Integration The focus on waste reduction and
simultaneous birth of techniques like lean and six sigma have exponentially increased the
importance of data collection and analysis. According to Mr. Drucker, "If you can't measure it, you
can't improve it." In today's world, data Is generated in various ways. In a

Samsung Electronics Manufacturing And Digital Media
MISSION STATEMENT
For over 70 years, Samsung has been dedicated to making a better world through diverse businesses
that today span advanced technology, semiconductors, skyscraper and plant construction,
petrochemicals, fashion, medicine, finance, hotels, and more. Our flagship company, Samsung
Electronics, leads the global market in high–tech electronics manufacturing and digital media.
Through innovative, reliable products and services; talented people; a responsible approach to
business and global citizenship; and collaboration with our partners and customers, Samsung is
taking the world in imaginative new directions.
SAMSUNG'S SWOT ANALYSIS IN 2015 Samsung has a wide variety of products that includes
mobile phones, tablets, TV, audio and video, cameras, camcorders, pc, printers, memory cards and
other products. Samsung holds substantial market share in most of the product categories. Samsung
is second in the market share of mobile phones, it took over Nokia's market share by making
superior smart phones. Samsung's is the greatest in terms of strategy features and technology. It was
the first to introduced dual screen mobile phones, first phone with polyphonic ringtones and phones
with rotating lens, thinnest and lightest note pad. Samsung is the first in taking advantage of
introducing advance features in liquid crystal displays or LCDs, refrigerator, Air conditioner and
other products. It introduced the world's smallest MP3 player and India's first 17" TFT–LCD–TV

Case Study : Medtech Eletronics Equipment Manufacturer Essay
This report is written based on the case study of MedTech–Eletronics Equipment Manufacturer. The
writer will introduce the background of the company and then list the problems it is facing which
are waiting problems, material and capacity plans problems, quality control problems, inefficient
operations problems and the problems of shop–floor systems and supplier systems. Then the study
will discuss MPC and explain the 3 parts of MPC (Manufacturing Planning and Control) Framework
which are front end, engine and back end. After that the essay will connect MPC and the 5 problems
to find solutions which are production scheduling, engineering control, ISO 9000 or six sigma
quality control systems, ICTs systems for communicating and just in time (JIT). Finally the writer
will show the summary of this study.
2. Introduction
Medtech is an electronics equipment manufacturer for producing visual inspection tools. They are
trying to reduce the cycle time for equipment assembly and improving its work method by
reengineering operational processes in the areas of warehouse operation, material flow, information
flow and manufacturing practices. They will reengineering these four areas by monitoring and
analysising four manufacturing departments which are Mechanical Assembly, Electronics, Optics
and Final Test.
The methodology is confirmed scientifically and rigorously in a total 68 hours and the data were
organisaed and statistically analysed.
There are several problems that Medtech is

Solectron
Solectron: From Contract Manufacturer to Global Supply Chain Integrator Brief Case Overview: In
1977, Solectron was founded in the wake of the solar energy boom, and primarily focused on
making solar energy products. They soon began assembling printed circuit boards for other
electronic firms. Solectron was located close to Silicon Valley and its electronic industry, so a
number of clients were readily available for its manufacturing services. In the early 1980s, Solectron
turned their efforts towards contract manufacturing, which turned the job shop business into an
important industry. Solectron began to purchase the manufacturing facilities of its customers, which
enabled them to sign long–term supply contracts with them as well as ... Show more content on
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By becoming in essence a global supply chain integrator, Solectron is able to utilize each production
facility to an optimal level, source from regions where most value is captured, as well as capitalize
on market lead–times from close proximity to target markets. Service – Building upon a great
foundation of customer service, Solectron has developed to encompass an essential array of services
to offer their customers. This cornucopia of services was broken down into three distinct business
units, with one supplying each. As stated by Diana Farrell in Beyond Offshoring, the IT/business
process outsourcing in a global standpoint has only a 1% annual value of global trade to annual
value of industry sales ratio, indicating significant potential for improvement and capitalization of
future revenues. By offering these services especially in the EMS industry that is mostly production
centered, Solectron is able to differentiate themselves from its competition by offering excellent
service competence. Considering this service factor coupled with great product quality, Solectron is
very hard to beat in this industry. o The technology solutions unit provided modular and embedded
systems design and manufacturing systems that customers could utilize to enhance their operational
efficiency. o The global manufacturing unit allowed Solectron to

China 's Impact On China
America has always produced goods in foreign countries, the price for manufacturing is way
cheaper, than if we were to do it here. One of the main places we produce manufactured goods in
China. Unlike America, China has a higher population, no laws regarding labor, or pollution. The
population of China is a lot higher than the U.S, making poverty a bigger issue, so in order to
support their families having a job is important. Kids as young as 14 go to school specifically for
their jobs, and work all day to eventually move in the ranks and make their family proud.
The people of China have to work, despite the conditions and the long hours. If they want to survive
and provide, then they have to work. America knows this and pushes the ... Show more content on
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Driven by new investments and the jobs that come with them, the expansion of the global economy
into coordinated production and supply chains brings both benefits and opportunities. It also raises
questions about the source and location of future jobs and growth.
Offshoring, the practice of moving production to foreign locales while continuing to sell goods to
the U.S. market, is a pervasive feature of the U.S. economy today. Market pressures drive businesses
to seek reduced production costs, often in places where standards of living and protections for
workers and the environment are more lax than in the United States. Moreover, an ineffective tax
structure further encourages the relocation of assets and production to foreign countries with lower
costs. Policies such as a tax credit that reduces the costs a company incurs when it reshores jobs
back to the United States would help slow this trend. In addition, the financial incentive to bring
production back would help workers here at home, where production loss has led to broad
downward pressure on wages across the economy, even in industries relatively insulated from
international trade competition.
as smaller numbers of chemical, plastic, metals, furniture, and

The Semiconductor Manufacturing Industry Essay
The Semiconductor Manufacturing Industry
The specific industry that will be referred to will be the semiconductor manufacturing industry. This
industry emerged after World War II, first in the Boston area and then moved westwards into
California during the 1950s. Reasons for locating in such areas include flat land, temperature, stable
economy, steady government scene, accessible to markets, available raw materials and high skilled
labour. Because the industry is high tech it has meant that these factors are decreasing in importance
and factors such as the environment, government assistance and cleanliness are changing the pattern
of semiconductor manufacturer locations.
The semiconductor ... Show more content on Helpwriting.net ...
Clear examples of this would be Intel assembly plants in Penang, Malaysia and in Manila,
Philippines. Design requires high level scientific, technical and engineering personal, usually in
Japanese and American locations, as the chips are light transportation would not affect the location
was these industries a great deal.
Another key economical factor was the economy of the region, areas such as United States, Japan
and Western Europe are key examples of this. The political and financial systems allowed access to
the financial capital needed for the development of semiconductor manufacturing. Thus it has meant
that most research and development in the industry comes mainly from Japanese and American
firms. So it meant that the manufacturers would locate in Japan and America because the economy
was stable and there was large amounts of capital to ensure the country would not crumble.
Political factors also have a key effect on the location of semiconductor manufacturers. This
includes the help that the industry receive from key government sectors such as the military. During
the Cold War the American military poured money into electronics research for military and space
programs, thus it had effects for the electronics industry. It meant that the public was exposed to
electronics and it meant that individual firms were created

Electronic Industry In The Us Essay
American corporations have found investing in manufacturing overseas to be very economical. The
US has been offshoring manufacturing excessively for the last 20 plus years. Consequently, the
United States has a dilemma: our country imports more goods than it exports, the U.S. is developing
a serious skills gap, and jobs that would boost the domestic economy are being shipped overseas.
The truth is not too many goods are actually "Made in the USA". The United States as a whole is
extremely advanced, innovative, and resourceful. The economy has suffered a Great Depression and
a few recessions; however, we always seem to find our way back to the top and flourish. In the
current aftermath of the recent Great Recession, it is time to review the state of manufacturing in
The United States of America and being to repair our commitment to developing industrial might
and industrial ... Show more content on Helpwriting.net ...
In short, we just don't have the capabilities to produce and manufacture the inside components of the
television in your living room or the cell phone in your pocket. The U.S. may have had the ability to
manufacture electronic components if we had focused on doing so from the start.
Twenty years later, when technology is so advanced that it dies within a year and fulfilled with the
next best thing, it would be particularly challenging to alter our practices today and obtain the skills
required to keep up with that sort of trend. Further, the United States would have to start from
scratch, launching massive training programs that offered advanced technology courses. Moving this
type of technology in house and training courses would be expensive. Analyzing the costs so clearly
condemns the idea in the short term at least. Luckily the long term is available for righting the

Factors Affecting Zara Supply Chain
Introduction A Supply Chain (SC) is an integrated process where involves various parties who are
directly or indirectly working together to fulfil a customer's demand. These parties can be
manufacturers, suppliers, transporters, warehouses, distributers, retailers and end consumers. The
functions of the SC cover a variety of areas, such as R&D, information flow, marketing, finance,
distribution, operation, and customer services. In the manufacture industry, the SC includes of
acquiring raw materials from suppliers, producing products by the acquired resources in a factory,
storing raw materials and finished products in warehouse, and delivering the finished products to
customer (retailers or end consumers). This process covers functions as production forecasting and
planning, storage, logistics and distribution. Factors of Supply Chains ... Show more content on
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Zara's rapid growth and success are attributed to its strategy of highly responsive to changing trends
with affordable prices. To achieve this, Zara uses a combination of flexible and quick sources in
Europe and low–cost sources in Asia. As we known, Asia own the cheap raw material and labour for
manufacturing, hence most of its apparel manufacturers have moved to Asia to reduce production
costs. To reduce inventory holding and forecast error, Zara usually produce its apparels after the start
of a sales season for a typical retailer, along with the forecast postponement of decisions until after
trends are known. Inditex owns 8 distribution centres (DC) in Spain for distributing all finished
products to all its stores worldwide. Even though the products are manufactured outside Spain, all
the finished products must be concentrated into these 8 DCs before distribution. This allows store
inventory to closely match local customer demand and reduce holding costs of over–inventory.
(Sunil Chopra & Peter Meindl, 2016,

Riordan Manufacturing Case Summary
The current systems that Riordan Manufacturing's China branch records current sales information
electronically, but the historic sales information is still in a filing cabinet that holds the hand written
orders for clients. This information includes dates of order, delivery and payment. It also includes
the product, the price the customer paid as well as manufacturing cost, margin and any discount the
client received. The China location has its own sales and marketing team with four sales
representatives. They keep track of their own marketing and research studies and client information.
Some sales representatives use the old?fashioned written and filed system, and others are using sales
management software such as Act. The
company

Measuring Manufacturing : How The Computer And...
Measuring Manufacturing: How the Computer and Semiconductor Industries Affect the Numbers
and Perceptions Upjohn Institute Working Paper No. 14–209 Susan Houseman W.E. Upjohn
Institute for Employment Research e–mail: houseman@upjohn.org Timothy J. Bartik W.E. Upjohn
Institute for Employment Research Timothy Sturgeon Industrial Performance Center, MIT February
2013 Revised, January 2014 ABSTRACT Growth in U.S. manufacturing 's real value–added has
exceeded that of aggregate GDP, except during recessions, leading many to conclude that the sector
is healthy and that the 30 percent decline in manufacturing employment since 2000 is largely the
consequence of automation.
In response to these employment losses, as well as to a large trade ... Show more content on
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First, we detail the influence that computer and electronic products manufacturing has on real
manufacturing GDP growth nationally and in states.
5 The rapid growth of real value–added in the computer and electronic products industry, NAICS
334, can be attributed to two subindustries: computer manufacturing, NAICS 334111, and
semiconductor and related device manufacturing, NAICS 334413.
6 Figure 3 shows average annual growth in real GDP for U.S. manufacturing as published and for
manufacturing excluding the computer industry along with aggregate real GDP growth rates from
1997 to 2007 and from 2000 to 2010.
8 Although the computer and electronic products industry only accounted for between 10 and 13
percent of value–added in the U.S. manufacturing sector throughout the period, it has an outsized
effect on manufacturing statistics.
Without NAICS 334, U.S. manufacturing 's real GDP growth was only 1.2 percent per year from
1997 to 2007, a third of the published aggregate manufacturing growth rate, and was much weaker
than overall growth in the economy.
The manufacturing sector is disproportionately affected by recessions, and so when computed over a
more recent period, real GDP growth was somewhat lower in manufacturing than in the aggregate
economy.

Contribution of the Computer and Electronic Products Industry to State–Level Manufacturing
Growth The nationwide pattern of strong manufacturing output growth in combination with a

New Product Development Process At Onity
New Product Development Process at Onity Background Onity, one of the pioneers of electronic
door lock systems formerly known as TESA Entry Systems was founded in 1941. Onity is a part of
United Technologies Corp.'s (UTC, NYSE:UTX) Building & Industrial Systems division. Onity has
set the standards for electronic door locking systems with installations of more than 4 million
throughout the world and was second to none in the Hospitality, Corporate, Education, Government
and Marine markets since 1984. With the flagship products such as Advance RFID, Advance, HT24,
HT28, Front Desk Systems, etc., Onity had its electronic locking systems installed on 22,000
properties in 115 countries. However, fierce competitive products launched by the rivals like Salto
and Ingersoll Rand had forced Onity to dive into the market for a narrow styling locking system.
The sleek designed locks from Salto in particular were eating into the luxury hotels' market of Onity.
To keep up with its number one position in the industry, Onity management decided to develop a
narrow style lock. However, they failed to follow best practices in the industry, which ultimately led
them to stop a very ambitious product development. Onity had the greatest industrial technological
advantage in the market, yet in the chaos of a very iterative process of design and validation, Onity
lost the battle. The various process involved in the New Product Development (NPD) of any
mechanical product will be covered in

Plum Electronics
ABC case study: Plum Electronics
Plum Electronics, a division of Berry Corporation, manufactures two large–screen television
models: the Mammoth, which has been produced since 2009 and sells for $990, and the Maximum,
a newer model introduced in early 2011 that sells for $1,254. Based on the following income
statement for the year ended November 30, 2013, senior management at Berry have decided to
concentrate Plum's marketing resources on the Maximum model and to begin to phase out the
Mammoth model because Maximum generates a much bigger operating income per unit.
Plum Electronics Income Statement for the Fiscal Year Ended November 30, 2013
Mammoth
Maximum
Total
Revenues
$21,780,000
$5,016,000
$26,796,000
Cost of goods sold
13,794,000 ... Show more content on Helpwriting.net ...
He is also aware that a sizable portion of Clark's bonus is based on division revenues. Phasing out
either product would adversely affect his bonus. Still, he feels some pressure from Clark to do
something.
(Adapted from Managerial Accounting: Making Decisions and Motivating Performance, p248)
Questions:
1. What type of organization is Plum Electronics? Manufacturing, merchandising or service?
2. What are their products?
3. What type of costing system are they currently using and what are the current cost allocation
bases used for indirect costs?
4. What is the costing issue currently facing the company?
5. What is the alternate costing system that is being proposed? Describe the alternate system in
detail.
6. What are the advantages of the alternate costing system?
7. What is the potential ethical dilemma facing the management accountant in this scenario?
Answers:
1. What type of organization is Plum Electronics? Manufacturing, merchandising or service?

Plum Electronics is a manufacturing firm.
2. What are their products?
Plum manufactures large–screen televisions; they have two models: the Mammoth and the
Maximum.
3. What type of costing system are they currently using and what are the current cost allocation
bases used for indirect costs?
Plum's simple costing system allocates all manufacturing overhead on the basis of machine–hours,
an output unit–level cost driver. Consequently, the more

The Strategic Intent Of Each Company
Introduction
Technology Products was bought out in 1986 by a manufacturing firm from Cleveland. This firm, in
turn, sold the electronics division plants which manufacture computer chips to different investors.
From this sale, the two plants were divided into separate companies, Acme Electronics and Omega.
(Daft, 2015, p. 171) The purpose of this case study analysis is to look at the strategic intent of each
company, their organizational goals, and how each company performed while competing for a major
photocopier manufacturer's project.
Background
As stated earlier, Acme and Omega were originally under the umbrella of Technology Products. The
electronics division was sold and split up into separate entities. Attention will now turn to ... Show
more content on Helpwriting.net ...
Organizational goals
The goals of both companies are to achieve "future growth and expansion" by achieving
performance efficiency and obtaining high–profile contracts and high profit. (Daft, 2015, p. 171).
Below is a presentation of the organizational goals for each company.
Acme
Acme Electronics have established the following organizational goals–increased profitability that
reflects the overall performance, increased productivity and high–volume output, retention of
original management structure developed by Technological Products, and internal efficiency. (Daft,
2015, p. 171)
Omega
While Omega Electronics have documented these as their organizational goals where employee are
satisfaction and have a feeling of belonging within the organization, employees are familiar with all
activities throughout the organization, and there is increased the overall performance of coordination
and internal processes across the company. (Daft, 2015, p. 171)
Attention will now turn to the impact of management relating to successful completion of the
prototype for each company.
Impact of Management
It can be argued that the success of any business is dependent on the effectiveness of management. It
is expected that managers will make good decisions and will exploit the business' strengths to gain
future opportunities while correcting internal weaknesses in order to protect the business from both
internal and external threats. Below is a presentation of the management style of

Case Study : Baxter Manufacturing Company Essay
Baxter Manufacturing Company (BMC) is in the business of deep–drawn stampings and have been
able to provide a quality products at high efficiency. However, over the years the industry has been
changing especially when it involves the impact computer networks and software have been having.
Even though they have tried to keep up, some implementation of the new technologies did not go to
plan. The customer service side information databases and EDI was faltering. The steering comity
brought together are Kyle Baxter the president, Controller Lou Wilcox, Sue Barkley VP of customer
relation, Don Collins. They need to figure out if a new in–house development project to mitigate
these problems is more cost effective or should a purchase of an EMS system be made to quickly get
the new customer service system working. Baxter Manufacturing has been in business since 1978
and have been pioneers in the deep drawn tamping's industry by creating their own processes as well
as all the tools required to produce them at such high volumes. In the 1980, then computer industry
took off and stated to change how many industries conducted everyday business. Because of this,
BNC was starting to lose business to Just in Time Manufacturing. This had a negative impact on the
way they were able to handle production schedules as well as manage the inventory. Electronic Data
Interchange also became a very popular capability in 1992 for business to use in their technology
department. Finally at this point

Foxconn Case Study
Foxconn
Foxconn Technology group, a well–recognised Taiwanese multinational electronic contract
manufacturing company whom clients are some of the biggest American, European, and Japanese
electronics information technology companies. They are well known for manufacturing famous
products like BlackBerry, iPad, iPhone, Kindle, Playstation 4, Xbox One, and Wii U. Originally,
Foxconn was a trade of Hon Hai who later on has a supplementary in receiving the name. Terry
Guo, a manufacturer of electrical components was the founder of Hon Hai Precision Industry Co.,
Ltd. Being so well recognised has led them to many competitors like Nokia OJY, QUANTA
COMPUTER INC. & Motorola Mobility Holdings LLC. The main focus of this essay is to describe
what ... Show more content on Helpwriting.net ...
With the adoption of vertical integration uses by Foxconn, this has led the combination of various
advantages such as higher control over the production part of its distribution process, the way the
product is being presented & also being able to decide what prices they should sell in the market.
Another benefit that Foxconn acquired when using Vertical Integration is they increases the
advantages over competition & to disallow competitors from gaining entrance to scarce resources or
important markets. Foxconn has three design & manufacturing zones, which is located in Asia,
Europe & America. It's where the design is applied & the final assembly is attained in large scale,
high efficiency, low cost & high quality, all that by using Vertical Integration. Foxconn is known and
admired for its control over their inventory and also its delivery at the appropriate time. This adds
great value to its existing products. This allows them to develop new products to their current line.
By enabling control over their inventory, they beat their competition that is in the same industry
where affordability meets cutting edge technology (Opsrules.com,

Samsung Electronics Manufacturing And Digital Media
"For over 70 years, Samsung has been dedicated to making a better world through diverse
businesses that today span advanced technology, semiconductors, skyscraper and plant construction,
petrochemicals, fashion, medicine, finance, hotels, and more. Our flagship company, Samsung
Electronics, leads the global market in high–tech electronics manufacturing and digital media".
(Samsung) Samsung Telecommunication Group is a global corporation which is one of five major
business units of the larger Samsung Electronics Group. The main focus of the Samsung
Telecommunication Group is the development and sales of mobile phones, mainly the smart phone.
Samsung sold 83.2m smartphones globally in the first quarter of 2015, according to data from ...
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One of the biggest factors that have to be evaluated is the cost of the service plan. Service plans
seem to change now almost daily. And with the major carriers all jockeying for market share, there
is always a value to wait as long as possible to see what the carriers are going to do next. As
competition for the smartphone data plan gets bigger, the plans become more affordable. Cost for
the smartphone itself is also a factor that drives supply and demand. Every year the major players
come out with new and updated versions. Every time a new phone debuts the price of the previous
phones version to go down. If you are an early adopter of technology then you are looking for the
best purchase options and options for upgrades. There are a lot of changes that are being made with
carriers that used to subsidize the cost of a new phone; now buying one every year has become less
desirable due to the high cost. With the amount of competition today in the smartphone market, an
increase in prices for the device is almost a sure death sentence. Smartphones are very inelastic in
pricing because there is less and less differentiation in substitute products and most buyers can
easily transition from one brand to the next. Many consumers are concerned about the features of
the phone. This means the technical abilities of the phone as well as the "apps" that are able to be
downloaded to the phone to increase its

Persuasive Essay : Propeller Powered Car
Statement of Purpose
When I was in high school, I was called upon by my science teacher to develop and explain an
exhibit called "Propeller Powered Car", for our annual school science exhibition. I always enjoyed
science and being a good student, I was confident of the theoretical explanations. What I was
nervous about was about the interactions with other competing students, visiting friends and family
and most of all, to present the topic well and not let down my teachers and school. I practiced my
material several times and made it so that visitors could do small experiments to practically
understand concepts of Newton's Laws of Motion, acceleration and friction easily. The project
turned out to be a great success and my work was appreciated. That day, I realized that practical
knowledge can lead to an in depth understanding of concepts. I also understood that these small
experiments I designed to explain fundamental physics was in action on a much larger scale in all
sorts of industrial machinery. It's nearly a decade now since that day; my interest in machines and
how they are designed and their workings is still on an upward trajectory. I have always made an
effort to understand the mechanism of various components of machines. Seeing this, my father took
me to visit his factory; it was the first time I came across large machinery working synchronously
and systemically and on such a large scale. I scored 83.25 percent in my high school leaving exams
and knew that I

Chris Castaldi Summary
Chris Castaldi wrote an article How Robots are Changing the Food Industry and Improving
Fulfillment, which was published in September 2014 in Food Logistics. This article is critical to
how the food manufacturing has changed over time. Previously, many individuals worked at home
in their kitchens to fulfill orders from cliental. In present time, orders are fulfilled through food
manufacturing company that meet the enormous demands from large companies. Robots are
replacing what once humans had made and distribute for years. This action is saving companies
money with less accidents, contamination, waste, and working in deplorable conditions. Food
manufacturing companies take precaution when handling food to prevent contamination. Every year
people become sick from eating contaminated foods. The Food Safety Modernization Act gives the
Food and Drug Administration power to tell companies how the food should be stored, processed,
and handled. With the demands of faster delivers and time restraints, robots are fulfilling and
eliminating contamination. Whereas using manual labor increases the chance of error and
contamination by 1 and 6 people getting food borne illnesses from the mishandling of food. When
using robots this eliminates the possibility of contamination considering computers and other
electronics can track the tainted ... Show more content on Helpwriting.net ...
More companies are investing in robots. "Robots have moved upstream and can be used for filling,
capping, sterilizing, high–speed picking and sorting, packaging and other activities" (Castaldi 38).
This is cost saving for the company because the company will have fewer injuries, down time, and
can move in a repetitive motion without being tired or bored. Robots can keep up with the high
demand of orders and can handle any pallet size with ease. Robots are especially useful in critical
climates that are not fit for humans for example, working in extreme cold or no

It and the Changing Social Division of Labor
IT and the Changing Social Division of Labor:
The Case of Electronics Contract Manufacturing[1]GLOBAL PRODUCTION AND THE
INTERNATIONAL DIVISION OF LABOR IN THE AGE OF THE INTERNET
Boy Lüthje
Institute of Social Research
University of Frankfurt
Senckenberganlage 26
D–60325 Frankfurt/M
Germany
Telephone: 069/756183–30, –43
Fax: 069/747709
E–Mail: luethje@soz.uni–frankfurt.de
Draft paper for conference Transforming Enterprise
Department of Commerce Auditorium
Washington, D.C., January 27–28, 2003
Draft! Comments and suggestions welcome, but please do not quote!
The impact of information technology on business, economy and society cannot be examined
without an analysis of the profound changes in the productive ... Show more content on
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From the standpoint of the labor process, these functions can be grouped around the design and
assembly of printed circuit boards and related components, the final assembly of systems (called
box–build) and logistics and inventory–related work (Lüthje, Schumm and Sproll 2002). Contract
manufacturers are serving a growing range of product markets from Personal Computers and
servers, over Internet routers and switching gear, to communications equipment (especially mobile
phones), consumer products such as computer game or television sets, industrial and automotive
electronics, as well as space and aircraft electronics.
The wide range of manufacturing services and products that contract manufacturers provide
distinguishes them from traditional subcontractors, or "board stuffers", in the electronics industries.
Whereas such firms perform labor–intensive assembly processes strictly controlled by the brand–
name owner (also called OEM), CM–companies develop and manage complex production
processes, often cross–national in scope (Sturgeon 1997 and 1999). Contract manufacturing is also

different from more sophisticated sub–supply arrangements in the IT–industry, particularly from
Original Design Manufacturing (ODM). As opposed to contract manufacturing, ODM–companies
own the

Mattel 's Effect On Toys
In August 2007, Mattel and CEO Bob Eckert were facing an unsteady future. With a recent
announcement of a recall of nearly 10 million toys, they had created an uproar in the toy industry.
The uproar was concerned with the use of lead paint in toys for children. However, only
approximately 1 million of the recalled toys were due to manufacturing process lapses stemming
from the Chines facilities. The remainder was due to a design flaw that caused powerful magnets to
become loose and fall out, potentially leading to ingestion by children.
Governments and consumers alike reacted negatively toward toys produced in China, although only
10 percent of the toys recalled were due to manufacturing problems, it seems the whole focus was
on the "bad" toys coming from China. With existing factories and interest in China, how is Mattel
going to recover from this recall, and maintain their presence as a well–known safe toy
manufacturer.
Mattel needs to work to rebuild their relationship not only with the North American Consumer, but
with the Chinese manufacturing sector as well as governments who have spoken out against
manufacturing in China. Mattel will have to specifically address the recall and accept their part of
the blame for the design flaw, as well as some of the blame for the manufacturing issues. Mattel will
also need to assure consumers and government that they are taking the necessary steps in future to
ensure that a situation such as this does not arise again.

Crocs Case
Question 1: One of Crocs core competencies is a highly responsive supply chain. How does this
give Crocs the advantage over its competitors? And, describe the three phase supply chain
development strategy that Crocs used to achieve their flexible supply chain.
To satisfy its mission and comply with growing consumer demands, Crocs has built a strategic
business concept around maintaining flexibility to offer retailers timely fulfillment while
capitalizing on the efficiencies and cost advantages. Consequently Crocs operates a distribution
model which is unparalleled in the retail footwear industry. The revolutionary supply chain allowed
replenishment system which strengthens its relationships with customers by allowing the company
to ... Show more content on Helpwriting.net ...
* Their distribution strategy allowed them to penetrate multiple worldwide markets in a short time.
Question 3: The three founders of Crocs hired Ronald Snyder, A college buddy and an outsider to
the shoe industry, as a part time consultant to the company in October of 2003 and by January of
2005 he was the CEO. What was his management style? What strategies did he develop for Crocs
that he used in the electronics industry? What was his attitude toward dealing with suppliers and the
normal way of doing business in the shoe industry?
Snyder joined Crocs officially in 2004 as its president after the part–time consultancy role since
2003 (due to the rapid growth)
Snyder has experience managing growth due to his background as an executive at the electronics
group Flextronics because this previous work needed high responsiveness to customer demands and
quick ability to increase or stop production as required which ensure a high level of flexibility – to
produce what the customer needed, when needed and responding rapidly to changes in demand– and
implementing these strategies for Crocs leads to an excellent supply chain which guaranteed
flexibility, adaptability, speed, better costs and innovation.
Snyder influenced the strategic development of Crocs company because of his leadership and his
international & growth oriented management style: thinking big, and as a result Crocs has
emerged as an international lifestyle brand, now selling in a multitude of

Pros And Disadvantages Of Globalization And Globalization
Long gone the days in which we find products that are locally made. Many of the items we own
have been across seas. Our country has become much more of an importing company than an
exporting one. We consume so many of the goods that countries overseas provide. As a country
facing controversy on economic growth it is important to get back to the concept of manufacturing
our own goods. Our world now is to globalize everything, especially if it increases our profits and
lower our production costs. Introduction to Globalization and Manufacturing Globalization refers to
act on trade across other nations. It basically is connecting with other markets to provide the goods.
It is to make one's own economic growth and make it global. It takes one business from being
locally known to being a worldwide item. Globalization has taken its shift to less developed
countries. It has been given less developed countries the chance to be part of the global market. The
less developed countries in return provide their services in production at a very low price. Every
concept has a goal. In the case of globalization it is primarily meant to take businesses a higher
advantage of cutting their operating costs and making more profit. Companies find alternative places
that will provide the resources needed to provide the final product. Globalization seems like a sweet
deal to many businesses that are trying to take their product worldwide. Many of the people that
seem to be affected by this

Managerial Accounting 8Ed Chapter3

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