Classmate A
Learning Outcomes
In Chapters 5 and 6, we have learned about the cost behavior patterns and process costing in an organization. It considered that the cost behavior patterns and process costing in accounting decisions. Cost behavior patterns define how the organization and operating expenditures change or remain the same through dissimilar events. Practices can be changed, particularly while changing the production levels or sales volume within a business. It may rise in fixed, variable, and mixed expenditures. For example, let's assume that the cost of direct material of a bike company for each bike is $40. If the motorcycle unrestricted made one bike, the total variable price for natural materials is around $40. If the bike company made two bikes, the total variable cost becomes double that is $80. It shows that the variable cost mainly changes in percentage to change in the volume of activity. If the production becomes double, then total variable cost also double, and the cost per unit remains similar. The term variable costs must define the full price with the variations in activities, not the price per unit.
In chapter 8, we also learned about how united airlines fight to regulate costs. United Airlines is considered the second primary air carrier in the world. The industry study that the airlines had high fixed prices, making it hard for the business to cut prices rapidly in line with its deduction in income. It also shows that there is difficulty in finding the fixed costs. The fixed expenses are a significant element of total operating expenditures, making it hard for airlines to create short-term cuts in spending when income reduces. It seems that the variable, fixed, and mixed expenses are essential for quick decision-making and are used for a particular period. The appropriate variety is the range of actions for which cost behavior patterns are like to be correct.
In chapter 9 it has been discussed the process costing in production costs. Process costing is an introductory section in production costs because process costing defines the price of each product made as similar to the price of every other product. It seems that a desk company produces desks, and it maintains a benefit over it that their participants made desks in large quantities, that is 4000 to 8000 desks per month, with the help of globally accepted designs. It permits the business to purchase material in bulk, which results in a discount on costs from suppliers. The same desk is made for all the consumers; as a result, desk products can limit the production procedure to two processing sections: assembly and finished. New participants recently started producing the same desk, and the desk company worried whether the desk production price is reasonable. The above example shows that it is hard to make the production process successful without proper technique costing.
The managers can use cost behavior patterns while making decisions because it helps ...
Reply to DiscussionsD1 bhuvanaAccounting plays a vital role.docxchris293
Reply to Discussions
D1: bhuvana
Accounting plays a vital role in an organization, which leads to gain favorable profits. Change in activity of production also affects the differences in cost behavior. This behavior is implied as a change in the whole business. Cost may stay the same or replacement depending on the market. In managerial accounting and cost accounting, t three types of cost behavior are most common (("Cost Behavior Patterns", 2020).
Variable costing, fix costing, and mix requiring are types. In variable cost, the cost is directly proportional to the activity, and as the activity increases, the value also increases. And the opposite is too exact (Graybeal, Franklin & Cooper, 2020).
Fixed costs, as the name indicates, are the costs that do not change when the activity is increased or decreased. The price is not affected by the production or any event. Mixed costs are a combination of fixed and variable expenses partially (Lakmal, 2014).
The management team must understand how cost behavior is crucial for planning and controlling the cost of organization activity with an analysis of the damage to volume profit. To design a budget for a business, studying the effects of cost change in the activity level showcases how much profit can be generated (Popesko & Novák, 2014).
Process costing
In process costing, the cost is assigned to the process of manufacturing each unit of production. In this, the price of each unit is assumed to be the same. This type of costing is commonly used where the production of goods takes place at a mass level. The costs are not distinguished easily when it is linked to individual units ("Types of Costs by Behavior", 2020).
Weighted average cost, first in first out, and standard charge are the different types of costing process. In process costing, costs are built over a fixed duration and then are assigned to units of production at a specific time frame ("What Are Cost Behavior Patterns?", 2020).
A company that is owned by Mark and Perk produces the machines in a batch. The setup cost per batch is $2300. $3 is the variable cost A let units for 1-13000. Another variable cost per unit that is more than 13000 is $7. The fixed cost initially js $12000. For every 10,000 units, the cost of the additional fire is $3000. Determine the total cost for the company with the 13,600 units produced in 10 batches.
Total cost= $2300*10+$3*13,600+$12000
=$75800
References
Cost Behavior Patterns. (2020). Retrieved 7 June 2020, from https://saylordotorg.github.io/text_managerial-accounting/s09-01-cost-behavior-patterns.html
Graybeal, P., Franklin, M., & Cooper, D. (2020). Identify and Apply Basic Cost Behavior Patterns. Retrieved 7 June 2020, from https://opentextbc.ca/principlesofaccountingv2openstax/chapter/identify-and-apply-basic-cost-behavior-patterns/
Lakmal, D. (2014). Cost Analysis for Decision Making and Control: Marginal Costing versus Absorption Costing. SSRN Electronic Journal. doi: 10.2139/ssrn.
The document discusses cost theory and concepts. It provides definitions of key cost terms like fixed costs, variable costs, total costs, average costs, and marginal costs. It explains the relationships between these costs and output levels in the short run. Fixed costs remain constant while variable costs and total costs increase with output in the short run. The total, average, and marginal cost curves are U-shaped in the short run.
economics ppt for btech and basic introduction to engineeringCITDiplomaMadhyamgra
The document discusses key economic concepts related to costs and revenues for businesses. It defines variable costs as costs that change with production quantity, such as materials and labor, while fixed costs do not change. Marginal cost is the change in total cost from producing one more unit, and is used to determine the optimal production quantity where marginal cost equals marginal revenue. Marginal revenue is the change in total revenue from selling one more unit, and may decrease with higher production in imperfectly competitive markets as price must fall to sell additional units. Together, comparing marginal cost and marginal revenue helps businesses maximize profits.
This document provides an overview of economics concepts for engineers, including:
1. Economic decision making involves factors like price, availability, and quality of raw materials. Life cycle costing adds up all costs of an asset over its lifetime.
2. Fixed costs do not change with production levels, like rent or insurance. Variable costs change based on production, like materials.
3. Opportunity cost is the potential benefit missed from choosing one alternative over another. It represents the return that could have been earned by taking the next best alternative.
4. Life cycle costing adds up all costs associated with an asset from purchase to disposal, excluding salvage value. It provides a more accurate total cost estimate than initial
As a manager, discuss how you would use or have used the concepts .docxwraythallchan
Cost-volume-profit analysis (CVP) is a tool that breaks down the relationship between costs, production volume, and profits. It is useful for planning and decision making. Variable costing focuses on costs that vary with production volume like materials and labor. It provides information on costs per unit and contribution margins. Managers can use CVP and variable costing together to determine break-even points, decide whether to expand or reduce production, and evaluate options like purchasing vs manufacturing products. The analyses rely on assumptions like fixed and variable costs being accurately classified.
Cost accounting is a process that collects, records, analyzes, and evaluates costs to advise management on the most cost-efficient course of action. It originated during the Industrial Revolution to help managers understand complex business costs. Costs are classified as either variable, meaning they change with production volume, or fixed, remaining constant regardless of production levels. Key cost objects include direct materials, direct labor, and manufacturing overhead. Analyzing these cost objects allows for more accurate cost calculation and identification of inefficient activities to improve cost efficiency.
Question1Discussion 2 Planning and Managerial ApplicationAft.docxaudeleypearl
Question1:
Discussion 2: Planning and Managerial Application
After studying Chapters 5 and 6 materials including the narrated lectures, complete the following activities:
A. Using the Internet, review at least 3 articles on Profit-Cost-Volume relationship. Summary (300 words or more) the articles in your own words.
B. As a manager, why is Profit-cost-volume important in planning? Support your response with numerical example(s)
C. Using the Internet, review at least 3 articles on Variable Costing. Summary (300 words or more) the articles in your own words.
D. As a manager, discuss how you would use Variable Costing in managerial decisions Support your response with numerical example(s)
Complete your main post no later than Saturday at 11:00 PM EST. Read and respond to at least 3 of your classmates' posts.(Below posted my classmate discussions) Read a selection of your colleagues' postings. Respond to at least 3 of your classmates’ posts. (Each posting should be 150 words, It should include the stuff like supporting their discussion and
Ask a probing question, substantiated with additional background information, evidence or research.
• Share an insight from having read your colleagues' postings, synthesizing the information to provide new perspectives.
• Offer and support an alternative perspective using readings from the classroom or from your own research in the Campbellsville University Library.
• Validate an idea with your own experience and additional research.
• Make a suggestion based on additional evidence drawn from readings or after synthesizing multiple postings.
• Expand on your colleagues' postings by providing additional insights or contrasting perspectives based on readings and evidence.)
Study Materials Link:
TextBook:https://saylordotorg.github.io/text_managerial-accounting/index.html
Lesson Lecture - 1. Activity Based Costing (with full-length example)
https://www.youtube.com/watch?v=QaVlWoaBytQ
2. Process Costing with Example | Managerial Accounting | CMA Exam | Ch 4 P 1
https://www.youtube.com/watch?v=GJGklGGbCzw
Study Resources-Use the following links to study Module 2 topics
1.Activity-Based Costing:
https://saylordotorg.github.io/text_managerial-accounting/s07-how-does-an-organization-use-a.html
2.Process Costing:
https://saylordotorg.github.io/text_managerial-accounting/s08-how-is-process-costing-used-to.html
Classmate Discussions:
Classmate1-
by Rithwick Maheshwaram - Saturday, 21 March 2020, 4:16 PM
Article 1: Role of Analysis CVP (Cost-Volume-Profit) Important Indicator for Planning and Making Decisions in the Business Environment
The article intentional was to know how much the cost-volume-profit analysis was used in planning and making the decision in the business environment. To have proper research and positive research was done on the manufacturing and service enterprises with a combination of econometric models. The collection of data was done through structured questionnaires. The aid the exerci ...
Reply to DiscussionsD1 bhuvanaAccounting plays a vital role.docxchris293
Reply to Discussions
D1: bhuvana
Accounting plays a vital role in an organization, which leads to gain favorable profits. Change in activity of production also affects the differences in cost behavior. This behavior is implied as a change in the whole business. Cost may stay the same or replacement depending on the market. In managerial accounting and cost accounting, t three types of cost behavior are most common (("Cost Behavior Patterns", 2020).
Variable costing, fix costing, and mix requiring are types. In variable cost, the cost is directly proportional to the activity, and as the activity increases, the value also increases. And the opposite is too exact (Graybeal, Franklin & Cooper, 2020).
Fixed costs, as the name indicates, are the costs that do not change when the activity is increased or decreased. The price is not affected by the production or any event. Mixed costs are a combination of fixed and variable expenses partially (Lakmal, 2014).
The management team must understand how cost behavior is crucial for planning and controlling the cost of organization activity with an analysis of the damage to volume profit. To design a budget for a business, studying the effects of cost change in the activity level showcases how much profit can be generated (Popesko & Novák, 2014).
Process costing
In process costing, the cost is assigned to the process of manufacturing each unit of production. In this, the price of each unit is assumed to be the same. This type of costing is commonly used where the production of goods takes place at a mass level. The costs are not distinguished easily when it is linked to individual units ("Types of Costs by Behavior", 2020).
Weighted average cost, first in first out, and standard charge are the different types of costing process. In process costing, costs are built over a fixed duration and then are assigned to units of production at a specific time frame ("What Are Cost Behavior Patterns?", 2020).
A company that is owned by Mark and Perk produces the machines in a batch. The setup cost per batch is $2300. $3 is the variable cost A let units for 1-13000. Another variable cost per unit that is more than 13000 is $7. The fixed cost initially js $12000. For every 10,000 units, the cost of the additional fire is $3000. Determine the total cost for the company with the 13,600 units produced in 10 batches.
Total cost= $2300*10+$3*13,600+$12000
=$75800
References
Cost Behavior Patterns. (2020). Retrieved 7 June 2020, from https://saylordotorg.github.io/text_managerial-accounting/s09-01-cost-behavior-patterns.html
Graybeal, P., Franklin, M., & Cooper, D. (2020). Identify and Apply Basic Cost Behavior Patterns. Retrieved 7 June 2020, from https://opentextbc.ca/principlesofaccountingv2openstax/chapter/identify-and-apply-basic-cost-behavior-patterns/
Lakmal, D. (2014). Cost Analysis for Decision Making and Control: Marginal Costing versus Absorption Costing. SSRN Electronic Journal. doi: 10.2139/ssrn.
The document discusses cost theory and concepts. It provides definitions of key cost terms like fixed costs, variable costs, total costs, average costs, and marginal costs. It explains the relationships between these costs and output levels in the short run. Fixed costs remain constant while variable costs and total costs increase with output in the short run. The total, average, and marginal cost curves are U-shaped in the short run.
economics ppt for btech and basic introduction to engineeringCITDiplomaMadhyamgra
The document discusses key economic concepts related to costs and revenues for businesses. It defines variable costs as costs that change with production quantity, such as materials and labor, while fixed costs do not change. Marginal cost is the change in total cost from producing one more unit, and is used to determine the optimal production quantity where marginal cost equals marginal revenue. Marginal revenue is the change in total revenue from selling one more unit, and may decrease with higher production in imperfectly competitive markets as price must fall to sell additional units. Together, comparing marginal cost and marginal revenue helps businesses maximize profits.
This document provides an overview of economics concepts for engineers, including:
1. Economic decision making involves factors like price, availability, and quality of raw materials. Life cycle costing adds up all costs of an asset over its lifetime.
2. Fixed costs do not change with production levels, like rent or insurance. Variable costs change based on production, like materials.
3. Opportunity cost is the potential benefit missed from choosing one alternative over another. It represents the return that could have been earned by taking the next best alternative.
4. Life cycle costing adds up all costs associated with an asset from purchase to disposal, excluding salvage value. It provides a more accurate total cost estimate than initial
As a manager, discuss how you would use or have used the concepts .docxwraythallchan
Cost-volume-profit analysis (CVP) is a tool that breaks down the relationship between costs, production volume, and profits. It is useful for planning and decision making. Variable costing focuses on costs that vary with production volume like materials and labor. It provides information on costs per unit and contribution margins. Managers can use CVP and variable costing together to determine break-even points, decide whether to expand or reduce production, and evaluate options like purchasing vs manufacturing products. The analyses rely on assumptions like fixed and variable costs being accurately classified.
Cost accounting is a process that collects, records, analyzes, and evaluates costs to advise management on the most cost-efficient course of action. It originated during the Industrial Revolution to help managers understand complex business costs. Costs are classified as either variable, meaning they change with production volume, or fixed, remaining constant regardless of production levels. Key cost objects include direct materials, direct labor, and manufacturing overhead. Analyzing these cost objects allows for more accurate cost calculation and identification of inefficient activities to improve cost efficiency.
Question1Discussion 2 Planning and Managerial ApplicationAft.docxaudeleypearl
Question1:
Discussion 2: Planning and Managerial Application
After studying Chapters 5 and 6 materials including the narrated lectures, complete the following activities:
A. Using the Internet, review at least 3 articles on Profit-Cost-Volume relationship. Summary (300 words or more) the articles in your own words.
B. As a manager, why is Profit-cost-volume important in planning? Support your response with numerical example(s)
C. Using the Internet, review at least 3 articles on Variable Costing. Summary (300 words or more) the articles in your own words.
D. As a manager, discuss how you would use Variable Costing in managerial decisions Support your response with numerical example(s)
Complete your main post no later than Saturday at 11:00 PM EST. Read and respond to at least 3 of your classmates' posts.(Below posted my classmate discussions) Read a selection of your colleagues' postings. Respond to at least 3 of your classmates’ posts. (Each posting should be 150 words, It should include the stuff like supporting their discussion and
Ask a probing question, substantiated with additional background information, evidence or research.
• Share an insight from having read your colleagues' postings, synthesizing the information to provide new perspectives.
• Offer and support an alternative perspective using readings from the classroom or from your own research in the Campbellsville University Library.
• Validate an idea with your own experience and additional research.
• Make a suggestion based on additional evidence drawn from readings or after synthesizing multiple postings.
• Expand on your colleagues' postings by providing additional insights or contrasting perspectives based on readings and evidence.)
Study Materials Link:
TextBook:https://saylordotorg.github.io/text_managerial-accounting/index.html
Lesson Lecture - 1. Activity Based Costing (with full-length example)
https://www.youtube.com/watch?v=QaVlWoaBytQ
2. Process Costing with Example | Managerial Accounting | CMA Exam | Ch 4 P 1
https://www.youtube.com/watch?v=GJGklGGbCzw
Study Resources-Use the following links to study Module 2 topics
1.Activity-Based Costing:
https://saylordotorg.github.io/text_managerial-accounting/s07-how-does-an-organization-use-a.html
2.Process Costing:
https://saylordotorg.github.io/text_managerial-accounting/s08-how-is-process-costing-used-to.html
Classmate Discussions:
Classmate1-
by Rithwick Maheshwaram - Saturday, 21 March 2020, 4:16 PM
Article 1: Role of Analysis CVP (Cost-Volume-Profit) Important Indicator for Planning and Making Decisions in the Business Environment
The article intentional was to know how much the cost-volume-profit analysis was used in planning and making the decision in the business environment. To have proper research and positive research was done on the manufacturing and service enterprises with a combination of econometric models. The collection of data was done through structured questionnaires. The aid the exerci ...
The document discusses the concepts of economic costs, short-run production costs, and long-run production costs. It defines economic costs as the opportunity costs of resources used for production. Short-run costs are fixed for a given plant size, while long-run costs allow varying the plant size. The law of diminishing returns affects costs as more of a variable input is added. Economies and diseconomies of scale impact long-run average total costs. Minimum efficient scale is the smallest output level that minimizes average costs.
This document is a project report submitted by a student on the topic of operating costing. It provides an introduction to operating costing and cost accounting. It defines operating costs and operating costing, and explains that operating costing is used to determine the cost of providing a service. The document outlines different costing methods and provides examples of operating costing for transport, hotels, and hospitals.
On successful completion of this module the student will be able to:
1. Evaluate the performance of a company using various financial analytical tools.
2. Analyze different patterns of cost behaviour and apply cost-volume-profit analysis to
business decisions..
3. Evaluate divisional performance using both financial and non-financial measures
Cost is the measurement of resources expended to obtain an object or complete an activity, usually expressed in monetary terms. There are different types of costs including product and period costs, variable and fixed costs, direct and indirect costs. Costs are also classified by their purpose such as differential costs and sunk costs. Manufacturing overhead costs from a shared facility can be allocated to products using different allocation bases like units produced, direct labor hours, or machine hours.
Cost, volume, profit Analysis. for decision makingHAFIDHISAIDI1
Part 1 discusses different cost behaviors such as fixed, variable, and semi-variable costs. It also covers topics like direct vs indirect costs, marginal costing, and operational gearing.
Part 2 is about cost-volume-profit (CVP) analysis. It discusses how CVP is used to determine the break-even point and analyze how costs and profits are affected by changes in sales volume. The assumptions of CVP analysis and formulas for calculating the break-even point in terms of units and sales volume are also presented.
This powerpoint presentation is created by Gyanbikash.com for the students of class nine to ten from their accounting NCTB textbook for multimedia class.
Week 4 OverviewThis week we cover Budgets and Standard Cost Syst.docxjessiehampson
Week 4 Overview
This week we cover Budgets and Standard Cost Systems, of the text.
There are many advantages to budgeting and some of them are listed below:
· Budgets define goals and objectives that can serve as benchmarks for evaluating subsequent performance.
· Budgets coordinate the activities of the entire organization by integrating the plans of its various parts. Budgeting helps to ensure that everyone in the organization is pulling in the same direction.
· The budgeting process can uncover potential bottlenecks before they occur.
· The budgeting process provides a means of allocating resources to those parts of the organization where they can be used most effectively.
· Budgets force managers to think about the plan for the future. In the absence of the necessity to prepare a budget, many managers would spend all of their time dealing with day-to-day emergencies.
· Budgets communicate management’s plans throughout the organization.
When preparing a master budget you will want to prepare other budgets in the following order: sales budget, production budget, direct material budget, direct labor budget, manufacturing overhead budget, selling and administrative expense budget and cash budget.
Flexible budgets which takes into account how changes in activity affect costs. A flexible budget is an estimate of the revenues and costs that are expected given actual levels of activity. A flexible budget approach recognizes that budget can be adjusted to show what cost should be for the actual level activity. Remember, as you move forward, that all costs are not fixed. This is an error that is made in static budgeting.
Success factor training
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LearningObjectives
After studying Chapter 6, you will be able to:
Understand the signi�icance of cost behavior to decision making and control.
Identify the interacting elements of cost-volume-pro�it analysis.
Explain the break-even equation and its underlying assumptions.
Calculate the effect on pro�its of changes in selling prices, variable costs, or �ixed costs.
Calculate operating leverage, determine its effects on changes in pro�it, and understand how
margin of safety relates to operating leverage.
Find break-even points and volumes that attain desired pro�it levels when multiple products are
sold in combination.
Obtain cost functions by account analysis, the engineering approach, the scattergraph approach,
and the high-low method.
6 Cost Estimation and Cost-Volume-Pro�itRelationships
Olga_Anourina/iStock/Thinkstock
8/21/2019 Print
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This document provides information on cost accounting, management accounting, cost behavior analysis, budgeting, and related concepts. It defines key terms like cost center, revenue center, and discusses topics like standard costing, cost accumulation methods, and financial statements. It also summarizes cost-volume-profit analysis using both the contribution margin and break-even approaches to determine the sales volume needed to reach the break-even point. Finally, it defines what a budget is, the purposes of budgetary control, and introduces the concept of zero-base budgeting.
Process costing is an accounting method used to assign costs to units produced in continuous or repetitive processes. Costs like direct materials, direct labor, and manufacturing overhead are accumulated and averaged over total units produced during a period, then allocated to individual units. This contrasts with job costing, which tracks costs of individual jobs. Process costing is suitable when identical or similar units are mass produced continuously, as in oil refining or food manufacturing. Key aspects of process costing include determining equivalent units, allocating total costs based on normal or actual output, and assigning costs to completed units and work-in-process inventory.
The document discusses key concepts in managerial economics including:
- Accounting costs consider explicit costs while economic costs consider both explicit and implicit costs.
- Fixed costs do not vary with production while variable costs do vary with production. Common fixed costs include rent and salaries while common variable costs are raw materials and labor.
- Average cost is total cost divided by output while marginal cost is the change in total cost from producing one additional unit of output.
- The relationship between average cost and marginal cost is that when marginal cost is diminishing, total cost increases at a diminishing rate, and when marginal cost is rising, total cost increases at an increasing rate. The lowest point of marginal cost corresponds to the minimum point of
Please Answer A(300-350 words) ,B(300 words),C(300-350 words),D (300 words) and respond to three articles with 150 words each
A. Using the Internet, review at least 3 articles on Profit-Cost-Volume relationship. Summary (300 -350 words or more) the articles in your own words.
B. As a manager, why is Profit-cost-volume important in planning? Support your response with numerical example(s)
C. Using the Internet, review at least 3 articles on Variable Costing. Summary (300 -350 words or more) the articles in your own words.
D. As a manager, discuss how you would use Variable Costing in managerial decisions Support your response with numerical example(s)1) Respond to 1st article with 150 words
A)The cost-volume-profit analysis can be defined as a method or way that is where the cost accounting may be looking with them for an impact over varying at different levels of their costs or the volume of not having their operational profits. They would also be called as an analysis, that is commonly used as break-even analysis, that is used for looking for determining them through a break even points over different kind of sales of volumes and through costs with their structures, that would be used with their managers to making some kind of short-term of their economic decisions.
With having cost-volume-profit analysis makes the several assuming, includes their sealing price, fixed costs, or variable cost per unit should be constant. And by running over the analysis involving several different equations with their price, cost and all other variables, that are plotted over the graph. By contributing the margin use over the determination of break-even point of sales. And dividing total fixed costs would be contributing their margin ratio, break-even point be with the sales in terms of total dollars should be calculated.
In other words, CVP can be more as management account tools that is very expressive with the relationship between total sales, total cost and profit. The CVP relationship could be with the one that is very important tool of cost or the management accounts. It is having the powerful technique with furnishing complete picture of what is the profit structure and it would be helping them through planning for their profits. They would be answering through what kind of questions been with what telling being with the volume of requirement to produce. The concepts over with the relevant to have any decision-making areas, for them to be particular with any short run.
As break-even analysis is any kind of subset that a cost-volume-profit (CVP) analysis, that may be with them through using a management that is helping their understanding with the relationships between cost, sales volume and profit. The tools and the techniques be major focuses over with how to have selling, sales volume, variable, fixed or mixing of the products that would be selling through affects over the profits.
B) With having an understanding of all the basic tenets of CV.
Please Answer A(300-350 words) ,B(300 words),C(300-350 words),D (300 words) and respond to three articles with 150 words each
A. Using the Internet, review at least 3 articles on Profit-Cost-Volume relationship. Summary (300 -350 words or more) the articles in your own words.
B. As a manager, why is Profit-cost-volume important in planning? Support your response with numerical example(s)
C. Using the Internet, review at least 3 articles on Variable Costing. Summary (300 -350 words or more) the articles in your own words.
D. As a manager, discuss how you would use Variable Costing in managerial decisions Support your response with numerical example(s)1) Respond to 1st article with 150 words
A)The cost-volume-profit analysis can be defined as a method or way that is where the cost accounting may be looking with them for an impact over varying at different levels of their costs or the volume of not having their operational profits. They would also be called as an analysis, that is commonly used as break-even analysis, that is used for looking for determining them through a break even points over different kind of sales of volumes and through costs with their structures, that would be used with their managers to making some kind of short-term of their economic decisions.
With having cost-volume-profit analysis makes the several assuming, includes their sealing price, fixed costs, or variable cost per unit should be constant. And by running over the analysis involving several different equations with their price, cost and all other variables, that are plotted over the graph. By contributing the margin use over the determination of break-even point of sales. And dividing total fixed costs would be contributing their margin ratio, break-even point be with the sales in terms of total dollars should be calculated.
In other words, CVP can be more as management account tools that is very expressive with the relationship between total sales, total cost and profit. The CVP relationship could be with the one that is very important tool of cost or the management accounts. It is having the powerful technique with furnishing complete picture of what is the profit structure and it would be helping them through planning for their profits. They would be answering through what kind of questions been with what telling being with the volume of requirement to produce. The concepts over with the relevant to have any decision-making areas, for them to be particular with any short run.
As break-even analysis is any kind of subset that a cost-volume-profit (CVP) analysis, that may be with them through using a management that is helping their understanding with the relationships between cost, sales volume and profit. The tools and the techniques be major focuses over with how to have selling, sales volume, variable, fixed or mixing of the products that would be selling through affects over the profits.
B) With having an understanding of all the basic tenets of CV.
Managerial Accounting before 1950 was focused on the manufacturing product costs. The technology was also simple in evaluating the product-related cost. In 1977 the more complex managerial accounting method was introduced, and the company starts using the costs accounts to evaluate the product-related material and direct labor costs.
The document discusses activity-based costing (ABC), a method that assigns costs to products and services based on the activities consumed by each. It provides a 4-step process for ABC implementation: 1) identify activities, 2) assign resource costs to activities, 3) identify outputs, and 4) assign activity costs to outputs using cost drivers. ABC aims to more accurately determine costs by tracing them to specific causes like production activities rather than allocating overhead broadly.
Cost accounting involves recording, analyzing, and reporting costs of products to help management with decision making. It determines fixed and variable elements of costs. Cost accounting facilitates cost control, profitability analysis, and price determination. It differs from financial accounting in its focus on internal reporting, use of pre-determined costs, and frequent reporting to management for purposes like cost reduction.
The document provides an overview of various cost analysis concepts for entrepreneurs, including defining key terms like cost centers, cost units, cost accounting, costing, and the principles of cost accounting. It also discusses the differences between cost accounting and financial accounting, concepts like marginal costing, variable costs, contribution, and break-even analysis.
The document provides an overview of various cost analysis concepts for entrepreneurs, including defining key terms like cost centers, cost units, cost accounting, costing, and the principles of cost accounting. It also discusses the differences between cost accounting and financial accounting, concepts like marginal costing, variable costs, contribution, and break-even analysis.
BBA 2301, Principles of Accounting II 1 Course LeaCicelyBourqueju
This document provides an overview of the learning outcomes and content covered in Unit VIII of BBA 2301, Principles of Accounting II. The key topics covered include:
1. Explaining how financial information influences short-term and long-term management decisions through tools like standard costs and balanced scorecards.
2. Discussing operational and capital budgets, including describing various capital budgeting methods like net present value, internal rate of return, and payback period.
3. Introducing the concepts of variances in standard costs, which are differences between actual and standard costs that can be analyzed, and the balanced scorecard for evaluating organizational performance using financial and non-financial measures.
This document provides teaching notes for a chapter on the costs of production. It discusses key topics like accounting versus economic costs, definitions of total, average and marginal costs, and cost minimization. It emphasizes distinguishing accounting and economic costs, understanding cost curves, and how costs relate to profit maximization and the supply curve. It provides questions to review the chapter, including questions about opportunity costs, true/false statements about costs, implications of marginal costs, cost minimization, and properties of isocost lines.
4methods of costing in cost accounting.pdfNeha234608
The document discusses various methods of costing including unit costing, job costing, contract costing, batch costing, operating/service costing, process costing, multiple costing, and uniform costing. It provides examples of different industries that use each method. It also discusses other costing techniques like marginal costing, absorption costing, standard costing, and historical costing. The document outlines the need for reconciliation when cost and financial accounts are maintained separately.
Learning SimulationSpecific information to consider for your desig.docxVinaOconner450
Learning Simulation
Specific information to consider for your design blueprint (You may use this information as content for your Web site.)
Background Information
Canterbury Village University is a small liberal arts college in South West Ohio, accredited by the Mid-West Commission on Higher Education, and dedicated to the education of students to think and act critically, creatively, and ethically as professionals and scholars.
The Alumni Association furthers the principal objectives of the University by supporting the legacy of the founders and alumni, and fostering ongoing active relationships among graduates, current students, members of the faculty, and friends of the University.
The Alumni GOLD (Graduates Of the Last Decade) Leadership Congress is established to secure and increase the lifelong involvement of graduates of the past decade in the mission of the University through volunteer, philanthropic, social, and career networking activities.
As this group represents one-third of the alumni population, they are a unique and vital constituency of the University, and the Association.
Website Goal
This website will is designed to recruit recent graduates to become members of the Alumni Association. And become involved in alumni activities.
Website Objectives
After viewing this site, the graduates will be able to:
Decide whether to join the Alumni Association.
Pledge and donate financial support to the University.
Volunteer to serve on various alumni committees.
Register to attend events at the University, especially Alumni Weekend.
The Target Audience
Recent graduates (last 10 years) of the University who have not yet joined the Alumni Association
Approximately 21-32 years old
Male and female
Culturally and socio-economically diverse
Working primarily in professional, community service, business, and family related endeavors, or are in graduate school, the military, or volunteer service
Are relatively new to the workforce
Have a strong sense of loyalty to their alma mater and their communities because of the University mission and their education
The web site will comprise several pages to include but not be limited to:
A Home Page (Cover)
with some content, and the following menu with links: [a link to this page should be available on every page]
About the University
About the Office of Alumni Relations
About the Alumni Association
You will then create additional pages and links for Item 3, Alumni Relations to include but not be limited to:
Mission Statement of the Alumni Association
Goal and Objectives
Contact Information
Application Information
Profile Update
Donation Information
Mentor Program
Events Calendar
Flowchart – Site Map - Blueprint
Below is a very simple template. It serves as a Site Map, a visual representation of your blueprint to help you focus and form your website. (This is one possible solution, however, it is not complete, you have more to build with the information provided.)
Example of a Flowchart Diagram
Two exam.
Learning Activity 1Identify key external forces Then interview.docxVinaOconner450
Learning Activity 1:
Identify key external forces? Then interview--in person, by phone or whatever means practical--a former or current employer/boss about
one
(1) force that critically concerns the organization and explain it in a practical manner vis-a-vis opportunity and/or threats.
Note: Please ensure to properly cite your interview IAW APA guidance.
Learning Activity 2:
Explain the implications, effects or consequences of at least one of Porter's Five Forces on an organization?
.
More Related Content
Similar to Classmate ALearning OutcomesIn Chapters 5 and 6, we have
The document discusses the concepts of economic costs, short-run production costs, and long-run production costs. It defines economic costs as the opportunity costs of resources used for production. Short-run costs are fixed for a given plant size, while long-run costs allow varying the plant size. The law of diminishing returns affects costs as more of a variable input is added. Economies and diseconomies of scale impact long-run average total costs. Minimum efficient scale is the smallest output level that minimizes average costs.
This document is a project report submitted by a student on the topic of operating costing. It provides an introduction to operating costing and cost accounting. It defines operating costs and operating costing, and explains that operating costing is used to determine the cost of providing a service. The document outlines different costing methods and provides examples of operating costing for transport, hotels, and hospitals.
On successful completion of this module the student will be able to:
1. Evaluate the performance of a company using various financial analytical tools.
2. Analyze different patterns of cost behaviour and apply cost-volume-profit analysis to
business decisions..
3. Evaluate divisional performance using both financial and non-financial measures
Cost is the measurement of resources expended to obtain an object or complete an activity, usually expressed in monetary terms. There are different types of costs including product and period costs, variable and fixed costs, direct and indirect costs. Costs are also classified by their purpose such as differential costs and sunk costs. Manufacturing overhead costs from a shared facility can be allocated to products using different allocation bases like units produced, direct labor hours, or machine hours.
Cost, volume, profit Analysis. for decision makingHAFIDHISAIDI1
Part 1 discusses different cost behaviors such as fixed, variable, and semi-variable costs. It also covers topics like direct vs indirect costs, marginal costing, and operational gearing.
Part 2 is about cost-volume-profit (CVP) analysis. It discusses how CVP is used to determine the break-even point and analyze how costs and profits are affected by changes in sales volume. The assumptions of CVP analysis and formulas for calculating the break-even point in terms of units and sales volume are also presented.
This powerpoint presentation is created by Gyanbikash.com for the students of class nine to ten from their accounting NCTB textbook for multimedia class.
Week 4 OverviewThis week we cover Budgets and Standard Cost Syst.docxjessiehampson
Week 4 Overview
This week we cover Budgets and Standard Cost Systems, of the text.
There are many advantages to budgeting and some of them are listed below:
· Budgets define goals and objectives that can serve as benchmarks for evaluating subsequent performance.
· Budgets coordinate the activities of the entire organization by integrating the plans of its various parts. Budgeting helps to ensure that everyone in the organization is pulling in the same direction.
· The budgeting process can uncover potential bottlenecks before they occur.
· The budgeting process provides a means of allocating resources to those parts of the organization where they can be used most effectively.
· Budgets force managers to think about the plan for the future. In the absence of the necessity to prepare a budget, many managers would spend all of their time dealing with day-to-day emergencies.
· Budgets communicate management’s plans throughout the organization.
When preparing a master budget you will want to prepare other budgets in the following order: sales budget, production budget, direct material budget, direct labor budget, manufacturing overhead budget, selling and administrative expense budget and cash budget.
Flexible budgets which takes into account how changes in activity affect costs. A flexible budget is an estimate of the revenues and costs that are expected given actual levels of activity. A flexible budget approach recognizes that budget can be adjusted to show what cost should be for the actual level activity. Remember, as you move forward, that all costs are not fixed. This is an error that is made in static budgeting.
Success factor training
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LearningObjectives
After studying Chapter 6, you will be able to:
Understand the signi�icance of cost behavior to decision making and control.
Identify the interacting elements of cost-volume-pro�it analysis.
Explain the break-even equation and its underlying assumptions.
Calculate the effect on pro�its of changes in selling prices, variable costs, or �ixed costs.
Calculate operating leverage, determine its effects on changes in pro�it, and understand how
margin of safety relates to operating leverage.
Find break-even points and volumes that attain desired pro�it levels when multiple products are
sold in combination.
Obtain cost functions by account analysis, the engineering approach, the scattergraph approach,
and the high-low method.
6 Cost Estimation and Cost-Volume-Pro�itRelationships
Olga_Anourina/iStock/Thinkstock
8/21/2019 Print
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This document provides information on cost accounting, management accounting, cost behavior analysis, budgeting, and related concepts. It defines key terms like cost center, revenue center, and discusses topics like standard costing, cost accumulation methods, and financial statements. It also summarizes cost-volume-profit analysis using both the contribution margin and break-even approaches to determine the sales volume needed to reach the break-even point. Finally, it defines what a budget is, the purposes of budgetary control, and introduces the concept of zero-base budgeting.
Process costing is an accounting method used to assign costs to units produced in continuous or repetitive processes. Costs like direct materials, direct labor, and manufacturing overhead are accumulated and averaged over total units produced during a period, then allocated to individual units. This contrasts with job costing, which tracks costs of individual jobs. Process costing is suitable when identical or similar units are mass produced continuously, as in oil refining or food manufacturing. Key aspects of process costing include determining equivalent units, allocating total costs based on normal or actual output, and assigning costs to completed units and work-in-process inventory.
The document discusses key concepts in managerial economics including:
- Accounting costs consider explicit costs while economic costs consider both explicit and implicit costs.
- Fixed costs do not vary with production while variable costs do vary with production. Common fixed costs include rent and salaries while common variable costs are raw materials and labor.
- Average cost is total cost divided by output while marginal cost is the change in total cost from producing one additional unit of output.
- The relationship between average cost and marginal cost is that when marginal cost is diminishing, total cost increases at a diminishing rate, and when marginal cost is rising, total cost increases at an increasing rate. The lowest point of marginal cost corresponds to the minimum point of
Please Answer A(300-350 words) ,B(300 words),C(300-350 words),D (300 words) and respond to three articles with 150 words each
A. Using the Internet, review at least 3 articles on Profit-Cost-Volume relationship. Summary (300 -350 words or more) the articles in your own words.
B. As a manager, why is Profit-cost-volume important in planning? Support your response with numerical example(s)
C. Using the Internet, review at least 3 articles on Variable Costing. Summary (300 -350 words or more) the articles in your own words.
D. As a manager, discuss how you would use Variable Costing in managerial decisions Support your response with numerical example(s)1) Respond to 1st article with 150 words
A)The cost-volume-profit analysis can be defined as a method or way that is where the cost accounting may be looking with them for an impact over varying at different levels of their costs or the volume of not having their operational profits. They would also be called as an analysis, that is commonly used as break-even analysis, that is used for looking for determining them through a break even points over different kind of sales of volumes and through costs with their structures, that would be used with their managers to making some kind of short-term of their economic decisions.
With having cost-volume-profit analysis makes the several assuming, includes their sealing price, fixed costs, or variable cost per unit should be constant. And by running over the analysis involving several different equations with their price, cost and all other variables, that are plotted over the graph. By contributing the margin use over the determination of break-even point of sales. And dividing total fixed costs would be contributing their margin ratio, break-even point be with the sales in terms of total dollars should be calculated.
In other words, CVP can be more as management account tools that is very expressive with the relationship between total sales, total cost and profit. The CVP relationship could be with the one that is very important tool of cost or the management accounts. It is having the powerful technique with furnishing complete picture of what is the profit structure and it would be helping them through planning for their profits. They would be answering through what kind of questions been with what telling being with the volume of requirement to produce. The concepts over with the relevant to have any decision-making areas, for them to be particular with any short run.
As break-even analysis is any kind of subset that a cost-volume-profit (CVP) analysis, that may be with them through using a management that is helping their understanding with the relationships between cost, sales volume and profit. The tools and the techniques be major focuses over with how to have selling, sales volume, variable, fixed or mixing of the products that would be selling through affects over the profits.
B) With having an understanding of all the basic tenets of CV.
Please Answer A(300-350 words) ,B(300 words),C(300-350 words),D (300 words) and respond to three articles with 150 words each
A. Using the Internet, review at least 3 articles on Profit-Cost-Volume relationship. Summary (300 -350 words or more) the articles in your own words.
B. As a manager, why is Profit-cost-volume important in planning? Support your response with numerical example(s)
C. Using the Internet, review at least 3 articles on Variable Costing. Summary (300 -350 words or more) the articles in your own words.
D. As a manager, discuss how you would use Variable Costing in managerial decisions Support your response with numerical example(s)1) Respond to 1st article with 150 words
A)The cost-volume-profit analysis can be defined as a method or way that is where the cost accounting may be looking with them for an impact over varying at different levels of their costs or the volume of not having their operational profits. They would also be called as an analysis, that is commonly used as break-even analysis, that is used for looking for determining them through a break even points over different kind of sales of volumes and through costs with their structures, that would be used with their managers to making some kind of short-term of their economic decisions.
With having cost-volume-profit analysis makes the several assuming, includes their sealing price, fixed costs, or variable cost per unit should be constant. And by running over the analysis involving several different equations with their price, cost and all other variables, that are plotted over the graph. By contributing the margin use over the determination of break-even point of sales. And dividing total fixed costs would be contributing their margin ratio, break-even point be with the sales in terms of total dollars should be calculated.
In other words, CVP can be more as management account tools that is very expressive with the relationship between total sales, total cost and profit. The CVP relationship could be with the one that is very important tool of cost or the management accounts. It is having the powerful technique with furnishing complete picture of what is the profit structure and it would be helping them through planning for their profits. They would be answering through what kind of questions been with what telling being with the volume of requirement to produce. The concepts over with the relevant to have any decision-making areas, for them to be particular with any short run.
As break-even analysis is any kind of subset that a cost-volume-profit (CVP) analysis, that may be with them through using a management that is helping their understanding with the relationships between cost, sales volume and profit. The tools and the techniques be major focuses over with how to have selling, sales volume, variable, fixed or mixing of the products that would be selling through affects over the profits.
B) With having an understanding of all the basic tenets of CV.
Managerial Accounting before 1950 was focused on the manufacturing product costs. The technology was also simple in evaluating the product-related cost. In 1977 the more complex managerial accounting method was introduced, and the company starts using the costs accounts to evaluate the product-related material and direct labor costs.
The document discusses activity-based costing (ABC), a method that assigns costs to products and services based on the activities consumed by each. It provides a 4-step process for ABC implementation: 1) identify activities, 2) assign resource costs to activities, 3) identify outputs, and 4) assign activity costs to outputs using cost drivers. ABC aims to more accurately determine costs by tracing them to specific causes like production activities rather than allocating overhead broadly.
Cost accounting involves recording, analyzing, and reporting costs of products to help management with decision making. It determines fixed and variable elements of costs. Cost accounting facilitates cost control, profitability analysis, and price determination. It differs from financial accounting in its focus on internal reporting, use of pre-determined costs, and frequent reporting to management for purposes like cost reduction.
The document provides an overview of various cost analysis concepts for entrepreneurs, including defining key terms like cost centers, cost units, cost accounting, costing, and the principles of cost accounting. It also discusses the differences between cost accounting and financial accounting, concepts like marginal costing, variable costs, contribution, and break-even analysis.
The document provides an overview of various cost analysis concepts for entrepreneurs, including defining key terms like cost centers, cost units, cost accounting, costing, and the principles of cost accounting. It also discusses the differences between cost accounting and financial accounting, concepts like marginal costing, variable costs, contribution, and break-even analysis.
BBA 2301, Principles of Accounting II 1 Course LeaCicelyBourqueju
This document provides an overview of the learning outcomes and content covered in Unit VIII of BBA 2301, Principles of Accounting II. The key topics covered include:
1. Explaining how financial information influences short-term and long-term management decisions through tools like standard costs and balanced scorecards.
2. Discussing operational and capital budgets, including describing various capital budgeting methods like net present value, internal rate of return, and payback period.
3. Introducing the concepts of variances in standard costs, which are differences between actual and standard costs that can be analyzed, and the balanced scorecard for evaluating organizational performance using financial and non-financial measures.
This document provides teaching notes for a chapter on the costs of production. It discusses key topics like accounting versus economic costs, definitions of total, average and marginal costs, and cost minimization. It emphasizes distinguishing accounting and economic costs, understanding cost curves, and how costs relate to profit maximization and the supply curve. It provides questions to review the chapter, including questions about opportunity costs, true/false statements about costs, implications of marginal costs, cost minimization, and properties of isocost lines.
4methods of costing in cost accounting.pdfNeha234608
The document discusses various methods of costing including unit costing, job costing, contract costing, batch costing, operating/service costing, process costing, multiple costing, and uniform costing. It provides examples of different industries that use each method. It also discusses other costing techniques like marginal costing, absorption costing, standard costing, and historical costing. The document outlines the need for reconciliation when cost and financial accounts are maintained separately.
Similar to Classmate ALearning OutcomesIn Chapters 5 and 6, we have (20)
Learning SimulationSpecific information to consider for your desig.docxVinaOconner450
Learning Simulation
Specific information to consider for your design blueprint (You may use this information as content for your Web site.)
Background Information
Canterbury Village University is a small liberal arts college in South West Ohio, accredited by the Mid-West Commission on Higher Education, and dedicated to the education of students to think and act critically, creatively, and ethically as professionals and scholars.
The Alumni Association furthers the principal objectives of the University by supporting the legacy of the founders and alumni, and fostering ongoing active relationships among graduates, current students, members of the faculty, and friends of the University.
The Alumni GOLD (Graduates Of the Last Decade) Leadership Congress is established to secure and increase the lifelong involvement of graduates of the past decade in the mission of the University through volunteer, philanthropic, social, and career networking activities.
As this group represents one-third of the alumni population, they are a unique and vital constituency of the University, and the Association.
Website Goal
This website will is designed to recruit recent graduates to become members of the Alumni Association. And become involved in alumni activities.
Website Objectives
After viewing this site, the graduates will be able to:
Decide whether to join the Alumni Association.
Pledge and donate financial support to the University.
Volunteer to serve on various alumni committees.
Register to attend events at the University, especially Alumni Weekend.
The Target Audience
Recent graduates (last 10 years) of the University who have not yet joined the Alumni Association
Approximately 21-32 years old
Male and female
Culturally and socio-economically diverse
Working primarily in professional, community service, business, and family related endeavors, or are in graduate school, the military, or volunteer service
Are relatively new to the workforce
Have a strong sense of loyalty to their alma mater and their communities because of the University mission and their education
The web site will comprise several pages to include but not be limited to:
A Home Page (Cover)
with some content, and the following menu with links: [a link to this page should be available on every page]
About the University
About the Office of Alumni Relations
About the Alumni Association
You will then create additional pages and links for Item 3, Alumni Relations to include but not be limited to:
Mission Statement of the Alumni Association
Goal and Objectives
Contact Information
Application Information
Profile Update
Donation Information
Mentor Program
Events Calendar
Flowchart – Site Map - Blueprint
Below is a very simple template. It serves as a Site Map, a visual representation of your blueprint to help you focus and form your website. (This is one possible solution, however, it is not complete, you have more to build with the information provided.)
Example of a Flowchart Diagram
Two exam.
Learning Activity 1Identify key external forces Then interview.docxVinaOconner450
Learning Activity 1:
Identify key external forces? Then interview--in person, by phone or whatever means practical--a former or current employer/boss about
one
(1) force that critically concerns the organization and explain it in a practical manner vis-a-vis opportunity and/or threats.
Note: Please ensure to properly cite your interview IAW APA guidance.
Learning Activity 2:
Explain the implications, effects or consequences of at least one of Porter's Five Forces on an organization?
.
Learning ReflectionHow would you apply the four p’s to a service .docxVinaOconner450
Learning Reflection
How would you apply the four p’s to a service? Choose a service you use. What is the service? What is the name of the business that delivers the service? Describe the role of the four P’s in the company’s marketing for that service.
APA Formatting Not Needed
.
Learning Activity #1Please discuss the ethical lessons that you le.docxVinaOconner450
This document outlines two learning activities. The first asks students to discuss ethical lessons learned in class that will help them in the future, and to discuss ethics in the workplace. The second activity asks students to research a company known for strong corporate ethics, and discuss why it is considered a good example of ethical leadership and how it applies ethical theories.
Learning Activity Data on Child AbuseChildren are suffering from .docxVinaOconner450
Learning Activity: Data on Child Abuse
Children are suffering from a hidden epidemic of child abuse and neglect.
Create a 5–10 slide presentation in PowerPoint® that provides at least three statistical data points that you consider critical to increase society’s awareness about the serious issues related to child abuse. One of the data points should be from your residential state. The others can be national statistics. Include why knowing this information is important.
The statistical data should come from at least three (3) different, credible sources, and cannot be more than 3-years-old.
The presentation should include a title slide and reference slide (in addition to the 5–10 slides of content). The data source, including date must be clearly identified with each statistical data point.
Your slides should have large legible font size and appropriate color use. Consider including other enhancements such as photos, charts, graphs, etc.
Automatic or timed transitions of slides are not required.
.
Learning Activity #1Joe Jackson owned a sawmill in Stuttgart, Arka.docxVinaOconner450
Learning Activity #1
Joe Jackson owned a sawmill in Stuttgart, Arkansas. It was a family business that had not changed in 50 years. Having grown up in the business, Joe had never really investigated the strengths and weaknesses of his position as Vice President. His father was always the President and he and his older brother Jacob were the heirs. The business was in turmoil because his father’s health was precarious and he was forced to step down. Joe’s brother was expecting to step up to the role of Vice President but Joe knew that was a mistake. The business itself was being quickly eroded because of the sustainability issues facing the world. Joe could see this but not Jacob. Joe needed to have a long talk with Jacob to make him see reason. Either they worked together for the future or Joe would have to take the lead role.
TASK:
Prepare an outline of points for Joe to make in his discussion with his brother. Explain the role of the 21
st
century leader and why it differs from that of the 20
th
century leader. Make sure to reference your reading material to validate the points you make.
L
earning Activity 2:
John Kotter in his article “
What
Leaders Really D
o
" makes the following statement: Managers promote stability while Leaders press for change, and only organizations that embrace both sides of the contradiction can thrive in turbulent times."
TASK:
After reading the background information below, explain what you think Dean Adams’ role should be in light of this quote; the leaders or the manager’s? Identify the two roles leader and manager. Be sure to include in your comments the different solutions that may result from a leader's perspective and that of the manager's perspective as well as where they overlap. Finally, suggest which role’s perspective is best for Adam and the organization and why.
Background: Studer International
At 7:30
a.m.,
Dean Adams hit the snooze alarm for the third time, but he knew he could never go back to sleep. Rubbing his eyes and shaking off a headache, Adams first checked his BlackBerry and read an urgent message from his boss, explaining that Sue Chan, chief security analyst, had resigned this morning and needed to be replaced immediately. Frustrated, Adams lumbered toward the shower, hoping it would energize him to face another day. After last night’s management meeting, which had ended after midnight, he was reeling from the news that his Wall Street employer, Studer International, was spiraling toward a financial meltdown.
Adams scratched his head and wondered, “How could one of the world’s largest insurance companies plummet from being the gold standard in the industry to one struggling for survival?” At the end of 2007, Studer had $100 billion in annual revenues, 65 million customers, and 96,000 employees in 130 countries. One year later and staggered by losses stemming from the credit crisis, Studer teetered on the brink of failure and was in need of emergency government assistance. .
Learning ModulesCh. 11 Corrections History and Institutions His.docxVinaOconner450
Learning Modules
Ch. 11: Corrections History and Institutions > History of Prisons
Ch. 11: Corrections History and Institutions > Correctional System
Myths & Issues Videos
Ch. 11: Corrections History and Institutions > Myth v. Reality: The Correctional System Rehabilitates Offenders
Write
a 750 words paper using the information found in the CJi Interactive Multimedia and this week’s readings. Include the following in your paper:
An explanation of factors influencing growth in jails, state prisons, and federal prisons
Conclusion
Format
your paper consistent with APA guidelines.
** No Plagiarism ** also most of the info is on chapter 11
.
Learning goal To develop your ability to systematically analyze and.docxVinaOconner450
The document provides instructions for a strategic analysis and plan for Uber. Students are to take on the role of Uber's top management team and prepare a 3 page, double spaced paper analyzing Uber's current capabilities using a DEI framework, current customers, competitors and complementors. The paper should then propose capabilities and expected changes to customers, competitors and complementors for a specified future time frame along with rationales and major implementation issues.
Learning Activity #1 What are the theoretical differences betw.docxVinaOconner450
Learning Activity #1
:
What are the theoretical differences between a Small Business and a Global Business. Include a brief discussion and examples of them both. Also state how they contribute or detract from their individual communities in details.
Learning Activity #2
: In detail define what is a business plan and the objectives of developing an effective one. Also share in detail two reasons why a business plan is viewed as a foundational tool in developing a successful business and/or firm.
.
LEADERSHIPImagine you are the HR, describe the role of a leade.docxVinaOconner450
LEADERSHIP
Imagine you are the HR, describe the role of a leader in your business.
Is Everybody’s Business
Write (4) pages paper in which you:
Typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides.
Include a cover page containing the title of the assignment, your name, your professor’s name, the course title, and the date. The cover page is not included in the required page length.
use the attachment
.
Lead_Professor,Look forward to your quality work!Looking for.docxVinaOconner450
The professor is looking for help analyzing the results of a staff survey by generating frequencies, percentages in a pivot table and compiling a visual result. The survey questions and response codes have been entered. A 250-word APA style analysis and report of the findings is needed.
Leadership via vision is necessary for success. Discuss in detail .docxVinaOconner450
Leadership via "vision" is necessary for success. Discuss in detail the qualities that a leader must exhibit in order to be considered visionary and how these qualities may be learned and developed. Provide research and share insight on the determination of a specific leadership theory associated with leadership via vision. Cite your posting in proper APA format and ensure that your posting provides a minimum of
five paragraphs
.
.
Learning Activity 1Impart your understanding and the organizati.docxVinaOconner450
Learning Activity 1:
Impart your understanding and the organizational implications of the Internal and External Analyses!
Learning Activity 2:
Provide a
numerical
example of a basic/key financial ratio and explain its organizational implications!
Look at attached for help on this and sites below:
http://www.strategicmanagementinsight.com/tools/vrio.html
https://chris264.wordpress.com/2012/09/23/vriovaluerarityimitabilityorganization/
.
Leadership versus Management Rost (1991) reinterpreted Burns mode.docxVinaOconner450
Leadership versus Management : Rost (1991) reinterpreted Burn's model of leadership to mean that transactional leadership describes management and transformational leadership relates to leadership and the difference between the two is the distinction between leadership and management. Do you agree or disagree? Support with research-based studies. 250 words please.
.
Laura Jackson discusses three spatial scales on the aspects of phy.docxVinaOconner450
Laura Jackson discusses three spatial scales on the aspects of physical and mental health, and social and cultural vibrancy. What are the three spatial hierarchies of human settlements?
Robert Putnam presents 14 indicators of social capital into five categories. Describe each category, including the indicators that comprise it, and explain the role that each plays.
Spirn in the article
Urban Nature and Human Design
poses the following questions:
·
Does nature influence human development, or is man the sole architect of the environment in which he lives?
·
Should man seek to coexist with nature or to dominate nature?
·
Does man exist within nature or apart from it?
Based on the readings, how would you go about answering these questions. Do
you think human purpose has come at the expense of environmental degradation?
What do we mean by “garden cities?” How does this approach differ from the traditional form of cities?
In
Urban Nature and Human Design,
Lynch argues for a “good city” form. What does he mean by this, and what are the characteristics of a “good city”?
Discuss the various factors of city design, one factor being socio-economic environments. What does the author mean by this? Explain.
Wachs argues that preferences for low-density living and a comprehensive highway program lead to urban sprawl. But he argues that regional rapid transit plans failed to gain acceptance. Why do you think this is the case?
After reading Wachs’s article, what
factors
and
values
do you think have played a role in the adaption of single-vehicle use rather than public transportation? How can we change the behavior of citizens to become more willing to use mass transit?
Community Development covers range of goals and activities. Name each one and explain in details.
What are the origins of the urban renewal? What were some of the challenges and realities?
What are the differences between community development vs. urban renewal approach?
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Classmate ALearning OutcomesIn Chapters 5 and 6, we have
1. Classmate A
Learning Outcomes
In Chapters 5 and 6, we have learned about the cost behavior
patterns and process costing in an organization. It considered
that the cost behavior patterns and process costing in accounting
decisions. Cost behavior patterns define how the organization
and operating expenditures change or remain the same through
dissimilar events. Practices can be changed, particularly while
changing the production levels or sales volume within a
business. It may rise in fixed, variable, and mixed expenditures.
For example, let's assume that the cost of direct material of a
bike company for each bike is $40. If the motorcycle
unrestricted made one bike, the total variable price for natural
materials is around $40. If the bike company made two bikes,
the total variable cost becomes double that is $80. It shows that
the variable cost mainly changes in percentage to change in the
volume of activity. If the production becomes double, then total
variable cost also double, and the cost per unit remains similar.
The term variable costs must define the full price with the
variations in activities, not the price per unit.
In chapter 8, we also learned about how united airlines fight to
regulate costs. United Airlines is considered the second pr imary
air carrier in the world. The industry study that the airlines had
high fixed prices, making it hard for the business to cut prices
rapidly in line with its deduction in income. It also shows that
there is difficulty in finding the fixed costs. The fixed expenses
are a significant element of total operating expenditures,
making it hard for airlines to create short-term cuts in spending
when income reduces. It seems that the variable, fixed, and
mixed expenses are essential for quick decision-making and are
2. used for a particular period. The appropriate variety is the range
of actions for which cost behavior patterns are like to be
correct.
In chapter 9 it has been discussed the process costing in
production costs. Process costing is an introductory section in
production costs because process costing defines the price of
each product made as similar to the price of every other
product. It seems that a desk company produces desks, and it
maintains a benefit over it that their participants made desks in
large quantities, that is 4000 to 8000 desks per month, with the
help of globally accepted designs. It permits the business to
purchase material in bulk, which results in a discount on costs
from suppliers. The same desk is made for all the consumers; as
a result, desk products can limit the production procedure to
two processing sections: assembly and finished. New
participants recently started producing the same desk, and the
desk company worried whether the desk production price is
reasonable. The above example shows that it is hard to make the
production process successful without proper technique costing.
The managers can use cost behavior patterns while making
decisions because it helps to correctly calculate the costs and
how the prices behave given changes in inactivity. It helps to
know how fees are structured. The executives can use process
costing while making decisions because it helps determine the
price of existing procedures by which the products and services
are completed, acquired, delivered, and supported. For example,
a company that produces ink containers relates process costing
through different sections. During a 30 day time, the total direct
cost of material is around $80,000, and labor head and overhead
costs are around $100,000. The design section of a procedure of
10,000 containers during a month shows that per unit containers
amount to $8 for direct costs and $10 for indirect costs.
3. References
Anderson, A. M., & Van der Merwe, A. (2021). Time-driven
activity-based costing related to digital twinning in additive
manufacturing. South African Journal of Industrial Engineering,
32(1). https://doi.org/10.7166/32-1-2271
Prinja, S., Brar, S., Singh, M. P., Rajsekhar, K., Sachin, O.,
Naik, J., Singh, M., Tomar, H., Bahuguna, P., & Guinness, L.
(2020). Process evaluation of health system costing –
Experience from CHSI study in India. PLOS ONE, 15(5),
e0232873. https://doi.org/10.1371/journal.pone.0232873
Varadi, S. S., & Taghavi, A. (2017). Identification and
Prioritization of the Factors Affecting the Implementation of
Activity-Based Costing with Analytic Hierarchy Process:
Qaemshahr Municipality Case Study. Journal of History Culture
and Art Research, 6(1), 366.
https://doi.org/10.7596/taksad.v6i1.748
Xu, S., & Zheng, K. (2018). Tax Avoidance and Asymmetric
Cost Behavior. Journal of Accounting, Auditing & Finance,
0148558X1879375. https://doi.org/10.1177/0148558x18793757
Classmate B
Production Costing
The objective of this module is to educate students on various
production costs, differentiate between job costing and process
costing, product cost flows using different methods, cost
behavior patterns, and cost estimation methods. Production
costs refer to the total costs involved to produce a certain
number of items or services and usually includes labor, raw
material, etc. It includes direct materials, direct labor, and
manufacturing overhead. A process costing system is used by
4. businesses that produce identical units of product in batches
using a consistent process. A job costing system is used by
businesses that produce different products or jobs. It uses the
example of a company that produces wooden desks and tries to
reduce the production costs to stand in the competitive markets.
The average cost per unit is the sum of all costs divided by the
number of items produced. A company is in profit when the
revenue is higher than the costs. Thus, it is important to identify
different factors and types of costs involved in the production
of an item depending on the nature of the company to be in
profit.
Managerial accountants provide a clear understanding of
different input parameters involve for any operation in a given
period of time and it is very helpful for the management to take
important decisions. It is also important to understand fixed,
mixed, and variable costs for pricing, product mix, and capacity
expansion decisions. (Kee, 2008). Fixed costs are independent
of the number of units produced or sell whereas the variable
cost changes with the sales or production. Mixed cost is the
combination of two and contains a fixed based rate and a
variable rate that fluctuates. For example, a resort offers you up
to 30 days of free stay for a $1000 membership, and the cost
$100 per day of any additional stays over 30. Hence, if you
utilize the resort for 35 days in a year then your mixed cost
would be ($1000 + $100 * 5) which is $1500 per year. (Bode, &
Marcinko, 2010)
Reference:
Kee, R. (2008). The sufficiency of product and variable costs
for production-related decisions when economies of scope are
present. International Journal of Production Economics, 114(2),
682-696.
Bode, G. L., & Marcinko, D. E. (2010). Accounting for Mixed
5. Practice Costs. The Business of Medical Practice:
Transformational Health 2.0 Skills for Doctors, 395.
Classmate C
Process costing describes as a method for collecting and
assigning manufacturing costs to the unit produced (Averkamp,
2019). It helps to indicate the production cost for mass
production. It helps to collect and assign manufacturing costs to
the different units. There are few types of process costing like,
- Standard costing – for calculating costs for production
units called standard costing. In accounting terms, total costs
are calculated based on the standard cost.
- Weighted average – weighted average uses the average
cost per unit by calculating the difference between beginning
cost and current period costs.
- First-in, first-out – this term focuses on the cost of the
units in order they are produced. The first produced product
cost will calculate first.
In conclusion, for internal control over the inventory, process
costing is helpful. It determines the cost for each process and
adds them to the final cost. It also helps to standardized the
production cycle.
Cost Behavior:
In basic terms, cost behavior patterns are known as fixed,
variable, and mixed costs (Schmitz, 2012). When the cost reacts
to changes in the production or activity in the organization is
called cost behavior. The concept of cost behavior will help the
management to know the cost and react according to by creating
budgets, forecasting, planning of risk in the beginning, and
6. profits. As mentioned earlier, process costing has mainly three
terms.
- Fixed cost – fixed cost remains the same even though
production changes. It stays the same regardless of any number
of units produced in the organization. For example, if a
company produces 1000 units of TV and the fixed cost for those
1000 TVs is $45,000. It remains the same for 950 TVs and for
1050 TVs.
- Variable cost – the cost which changes according to the
product changes, it called a variable cost. When production
increase, variable cost increase and vice-a-versa. For example,
if the variable cost for 1 table is $5, the variable cost for
producing 100 tables will be $500, for 500 tables, it will be
$2,500, and so on.
- Mixed cost – the cost that has characterizes variable and
fixed cost is called mixed cost. To calculate the mixed cost, it
should be divided between variable and fixed costs.
Therefore, analyzing the cost behavior helps the management to
define their profit and break-even points.
Reference:
Averkamp, H. (2019). What is process costing?:
Accountingcoach. Retrieved from
https://www.accountingcoach.com/blog/what-is-process-costing
Schmitz, A. (2012). Chapter 5 How do organizations identify
Cost Behavior Patterns? Retrieved from
https://saylordotorg.github.io/text_managerial-accounting/s09-
how-do-organizations-identify-.html
7. Colleagues Posts
Janelle Pierce
Pierce-Week 4
Top of Form
The article, iPads at school: A Quantitative Comparison of
Elementary Schoolchildren's pen-on-paper Versus Finger-on-
Screen Drawing Skills, did not have an essential component
from the purpose statement checklist. In a research article, the
purpose statement should be clearly defined in the abstract. It
is helpful to provide the purpose statement at the beginning of
the article and then to provide a summary of the analysis of the
finding (Babbie, 2017). The problem statement of this article
was difficult to locate because the authors did not utilize signal
words that assist the reader in locating the problem. It is
important to provide those signal words because it allows the
reader to quickly identify the problem and then determine
whether the research provided is useful to the study they are
completing (Babbie, 2017). While the paper lacked signaling
words and a problem statement, other aspects of the checklist
were clearly included in the article.
The authors identified the research methods used as a
quantitative research approach using elementary students
(Picard, Martin, & Tsao, 2014). The approach of the study was
to compare drawings of students who drew pictures using pencil
and paper to students who drew pictures on an iPad. The site of
the research took place in the students’ classrooms. The
researchers set up a drawing corner in the participating
classroom (Picard, Martin, & Tsao, 2014). The intent of the
study was clear: the authors used quantitative research to help
teachers make informed decisions when deciding to purchase
8. iPads for their classrooms (Picard, Martin, & Tsao, 2014). The
researchers conclude that drawing on iPads had a positive
impact because the drawing from the iPad was better than the
drawings from pencil and paper (Picard, Martin, & Tsao, 2014).
There is a clear relationship between the research in this
article and social change. The current pandemic had made the
need for technology a requirement in today's classrooms versus
when this article was written when it was just a tool that could
be used. The school systems must be able to provide resources
and training to students and teachers to implement the
technology needed. In the current world, the need for interactive
instruction is necessary (Williams, S., Enatsky, R., Gillcash,
H., Murphy, J., & Gracanin, D., 2021). It would be interesting
to see if Picard has followed any other technology during this
time of uncertainty in education.
References
Babbie, E. (2017). Basics of social research (7th ed). Boston,
MA: Cengage Learning
Picard, D., Martin, P., & Tsao, R. (2014). iPads at school: A
quantitative comparison of elementary schoolchildren’s pen-on-
paper versus finger-on-screen drawing skills. Journal of
Educational Computing Research, 50(2), 203–212.
doi:10.2190/EC.50.2.c
Williams, S., Enatsky, R., Gillcash, H., Murphy, J. J., &
Gracanin, D. (2021). Immersive Technology in the Public
School Classroom: When a Class Meets. 2021 7th International
Conference of the Immersive Learning Research Network
(ILRN), Immersive Learning Research Network (ILRN), 2021
7th International Conference of The, 1–8. https://doi-
org.ezp.waldenulibrary.org/10.23919/iLRN52045.2021.9459371
Bottom of Form
9. Angelica Mason
Evaluating Purpose Statements
Top of Form
This week I explore the research journal article: iPad at School?
A Quantitative Comparison of Elementary Schoolchildren’s
Pen-on-Paper versus Finger-on-Screen Drawing Skills by
Picard, Martin & Tsao. This research study explored forty-six
elementary school students’ abilities to use a pen on paper and a
fingertip on an iPad screen. Picard et al. (2014), The finding
that finger drawings were slightly poorer than pen drawings can
be ascribed to the shift from distal to more proximal control of
the drawing movements (p.203). The iPad’s finger-based
interface is intuitive to use, convenient, and can be used to
perform a variety of activities, including writing and drawing
with the fingertip (p. 203).
Picard et al., identified that the research approach would be
quantitative; this was evidenced based on the article title: iPads
at School? A Quantitative Comparison of Elementary
Schoolchildren’s Pen-on-Paper versus Finger-on-Screen
Drawing Skills. Burkholder et al. (2020), Quantitative research
questions are commonly characterized by their intent to make
comparisons or examine the relationship between variables (p.
317). The research study topic is justified due to the lack of
information, little/to no empirical proof, and the subject area
has not been thoroughly researched. Prior research was noted in
the research article. The first research article referenced was
Carr(2012), who conducted a quantitative research study with
the iPad in the mathematics domain with fifth-grade students.
The second research article referend was by Haydon et al.
(2012), who conducted a quantitative research study with the
iPad with students who had emotional disturbances on the high
school level.
The authors identified the key variables in the research study
were participants, materials, procedures, and coding. The
10. authors did provide a general definition and words to connect
the variables when introducing the method, participants,
materials, and procedure. At the conclusion of the article, the
authors analyzed and summarized the study's results. The
finding that drawings produced on iPads were inferior to those
produced with paper/pen contrasts with results from studies
comparing children's drawings produced with tablet computers
versus traditional media (e.g., Couse & Chen, 2010; Martin &
Ravenstein, 2006; Martin & Velay, 2012; Matthews & Jessel,
1993; Matthew & Seow, 2007; Olsen, 1992; Trepanier-Street,
Hong, & Bauer, 2001) )(p.210). I found it intriguing that at the
beginning of the research study, the authors thought that the
students drawing on the iPad would have a better outcome than
traditional paper/pen drawing. Based on the results of previous
studies and Picard et al., technology does provide a positive
impact. Based on the results and prior studies, additional
research is warranted.
The authors identified the key variables in the research study
were participants, materials, procedures, and coding. The
authors did provide a general definition and words to connect
the variables when introducing the method, participants,
materials, and procedure. At the conclusion of the article, the
authors analyzed and summarized the study's results. The
finding that drawings produced on iPads were inferior to those
produced with paper/pen contrasts with results from studies
comparing children's drawings produced with tablet computers
versus traditional media (e.g., Couse & Chen, 2010; Martin &
Ravenstein, 2006; Martin & Velay, 2012; Matthews & Jessel,
1993; Matthew & Seow, 2007; Olsen, 1992; Trepanier-Street,
Hong, & Bauer, 2001), or else a nonsignificant difference
between drawing conditions (Martin & Ravenstein, 2006;
Matthews & Jessel, 1993)(p.210). I found it intriguing that at
the beginning of the research study, the authors thought that the
students drawing on the iPad would have a better outcome than
traditional paper/pen drawing. Based on the results of previous
studies and Picard et al., technology does provide a positive
11. impact. Based on the results and prior studies, additional
research is warranted.
Technology can enhance social change based on the assumption
that technology can positively impact our society and help
address more significant societal problems in K-12 education.
As stated in the study, students had no prior knowledge of the
iPads within the school. Research can play a significant role in
social change when it comes to technology. The information
obtained during the study will provide you with vital
information needed to make changes, inform practices, and get
information to the partitioners to help facilitate change.
Through social change, we can create a powerful challenge for
individuals and educational institutions worldwide.
References
Picard, D., Martin, P., & Tsao, R. (2014). iPads at school: A
quantitative comparison of elementary schoolchildren’s pen-on-
paper versus finger-on-screen drawing skills. Journal of
Educational Computing Research, 50(2), 203–
212. https://doi.org/10.2190/EC.50.2.c
Burkholder, G. J., Cox, K. A., Crawford, L. M., & Hitchcock, J.
H. (eds.) (2020). Research designs and methods: An applied
guide for the scholar-practitioner. Thousand Oaks, CA: SAGE
Bottom of Form
iPADS AT SCHOOL? A QUANTITATIVE COMPARISON OF
ELEMENTARY SCHOOLCHILDREN’S PEN-ON-PAPER
VERSUS FINGER-ON-SCREEN DRAWING SKILLS
DELPHINE PICARD
12. Aix Marseille University and
Institut Universitaire de France
PERRINE MARTIN
RAPHAELE TSAO
Aix Marseille University
ABSTRACT
A growing number of schools are embracing new mobile
technologies,
such as iPads, with little (or no) prior empirical proof of their
usability.
We investigated whether iPads, which allow children to write
and draw
with their fingers without the need of a pen, are relevant
devices for drawing
activities at elementary school. A within-participants design
was used
to compare routine drawings produced by 46 elementary
schoolchildren
with pen on paper (standard condition) and fingertip on screen
(iPad
condition). Results revealed a significant effect of drawing
condition on
13. graphic scores, with lower scores in the iPad condition than in
the standard
condition. The finding that finger drawings were slightly poorer
than pen
drawings can be ascribed to the shift from distal to more
proximal control
of the drawing movements.
The iPad is a touchscreen tablet that was launched by Apple in
January 2010,
and has since proved extremely popular. This new device
combines several
features of previously distinct technologies (Buckley, 2010).
For example, iPads
have all the functionality and connectivity of laptop computers,
but are far more
203
� 2014, Baywood Publishing Co., Inc.
doi: http://dx.doi.org/10.2190/EC.50.2.c
http://baywood.com
J. EDUCATIONAL COMPUTING RESEARCH, Vol. 50(2) 203-
212, 2014
http://crossmark.crossref.org/dialog/?doi=10.2190%2FEC.50.2.c
&domain=pdf&date_stamp=2014-08-12
14. lightweight, and all the mobility of smartphones, but with a
larger, multi-touch flat
screen. The iPad’s finger-based interface is intuitive to use,
convenient, and can
be used to perform a variety of activities, including writing and
drawing with
the fingertip. A recent survey of the most commonly used
devices in educational
settings (Pegrum, Oakley, & Faulkner, 2013) revealed that iPads
are now a
familiar feature in classrooms around the world, regarded as a
promising tool for
supporting teaching and learning. Accordingly, several projects
looking at how
iPads are implemented in educational settings have been
conducted in the past
3 years (e.g., United States: Bansavich, 2011; Scotland: Burden,
Hopkins, Male,
Martin, & Traval, 2012; Canada: Crichton, Pegler, & White,
2012; Australia:
Jennings, Anderson, Dorset, & Mitchell, 2010, and Oakley,
Pergrum, Faulkner,
& Striepe, 2012). These qualitative projects examined students’
15. and educators’
motivations, perceptions, and attitudes toward the use of iPads
in the classroom,
via surveys, classroom observations, focus groups, and
interviews. As a whole,
these projects indicated that the iPad was well received by
teachers and students
alike, who were convinced that it changed learning for the
better. A robust
observation was that iPad use seemingly increased students’
levels of motivation
and self-efficacy, while it encouraged teachers to explore
alternative activities
and forms of assessments for learning, especially in elementary
school settings.
However, beyond the initial burst of motivation and the novelty
effect of the
iPad technology in the classroom, the longer-term benefits were
less clearcut.
This uncertainty derives from the very limited amount of
quantitative research
that has been conducted in this area (partly due to the newness
of the technology
and its use in educational settings). Two notable exceptions are
16. studies that
have tested the impact of iPads on mathematical skills. Carr
(2012) carried out
a quantitative study in which fifth graders (10-11 years) from
two different
schools either used iPads during math lessons (experimental
group) or did not
(control group). Math skills were assessed at pre-test and post-
test using standard
questionnaires. The effects of iPad use, as measured by changes
in the mean
difference between the experimental and control groups between
pretest and
posttest, were not significant. For their part, Haydon et al.
(2012) conducted a
quantitative study in which high school students with emotional
disturbance
alternatively used iPads (experimental condition) or worksheets
(comparison
condition) to complete math problems. Students solved more
math problems and
in less time in the iPad condition than in the worksheet one.
This encouraging
finding should nevertheless be viewed with caution, on account
17. of the small
number of students (N = 3) involved in the study. To
summarize, there is paucity
of research confirming the positive impact of iPads in the
classroom.
More quantitative research, using a rigorous methodology, is
needed to plug
this gap in the existing literature, and help teachers make
informed decisions about
purchasing and using iPads at school in different areas
(numeracy, literacy,
drawing skills, etc.). Unlike previous studies that have
concentrated on math
skills, we decided to focus on drawing skills. We designed the
present study to test
204 / PICARD, MARTIN AND TSAO
whether iPads are a useful medium for drawing activities at
elementary school.
It is important to study the use of tablets in drawing because the
iPad’s finger-
based interface means that users can draw with the fingertip,
thereby obviating the
18. need to handle a pen or a stylus, with all the challenges that can
bring. Drawing
is a complex skill that develops during childhood and requires
the combination
of motor, perceptual, and cognitive components (Laszlo &
Broderick, 1985).
Children have to learn to handle writing/drawing implements,
and this is some-
thing that many of them find difficult (Connolly & Dagleish,
1989). Previous
studies have shown that there is considerable variability in the
manner in which
children hold pens and pencils (see, for example, Blöte,
Zielstra, & Zoetewey,
1987; Braswell, Rosengren, & Pierroutsakos, 2007; Connolly &
Dagleish, 1989),
and this affects the quality of their graphic production (Braswell
et al., 2007;
Martlew, 1992). As iPads allow for finger drawing, and are now
making inroads
into schools, it is worth testing whether their ease of use and
immediacy actually
improve the quality of drawings produced in an educational
context. To that
19. end, we adopted a within-participants design in which we
compared drawings
of a familiar object produced by elementary schoolchildren with
pen on paper
(standard condition) and fingertip on screen (iPad condition).
Based on the
hypothesis that finger drawing on an iPad screen enhances the
quality of the
resulting production because it bypasses the difficulties
involved in handling a
pen, we predicted that drawing quality would differ between
conditions, with
children scoring higher in the iPad condition than in the
standard one.
METHOD
Participants
Forty-six children from kindergarten (5-6 years, n = 22, mean
age = 5 years
7 months, SD = 4 months, 11 boys) and Grade 2 (7-8 years, n =
24, mean age =
7 years 6 months, SD = 4 months, 13 boys) took part in the
study. These two
different age groups were chosen because they contained
children with different
20. levels of drawing practice and formal learning of writing. All
the children attended
state elementary schools in France. None of them had been
diagnosed with a
learning disability or a special educational need. According to
their teachers,
the children had never used an iPad at school prior to the study.
Materials
The materials consisted of an Apple iPad Version 1, sheets of
white paper,
and a black felt-tip pen. The sheets of paper measured the same
size as the
iPad’s drawing surface (14.5 × 16 cm), and both were presented
in a portrait
format for the drawing task. The black felt-tip pen was chosen
because it pro-
duced lines of approximately the same thickness (2 mm) as the
electronic black
felt-tip pen of the Drawing Pad app.
iPADS IN THE CLASSROOM? / 205
Procedure
21. We set up a drawing workshop in a corner of the children’s
classroom, with
an iPad placed flat on a large table next to a sheet of paper and
a pen. Two chairs
were put in front of the large table, so that the children could sit
either in front
of the iPad or in front of the standard drawing material. The
children were invited
one at a time to come to the drawing workshop and produce “the
best drawing
of a house you can,” using each medium in turn. A house was
selected as the
subject of the drawing because it is a very familiar one for
children, and is
sufficiently straightforward for children as young as 5 years to
produce, using
their well-established graphic routines (see Picard & Vinter,
2005). In the standard
condition, children used their dominant hand to draw with the
pen on the paper.
In the iPad condition, they drew with the tip of the index finger
of their domi-
nant hand. The resulting drawings were saved in electronic files
for subsequent
22. analysis. It should be noted that the children were not allowed
to use an eraser in
either drawing condition. The order in which the house
drawings were produced
in the iPad and standard conditions was counterbalanced across
participants
in each age group. The iPad condition was preceded by a short
familiarization
phase, during which each child was shown how to draw lines
(horizontal, vertical,
and oblique) and simple geometric shapes (circle, square,
triangle, cross) using
his/her index finger on the touch screen. This phase, lasting no
more than
2 minutes, allowed the children to feel comfortable using the
iPad’s drawing app.
In each condition, the children were given a maximum of 10
minutes to produce
their drawing.
Coding
A total of 92 individual paper and electronic drawings were
collected for
analysis. The quality of these drawings was assessed on a
23. standardized graphic
scale yielding an overall graphic score (Barrouillet, Fayol, &
Chevrot, 1994).
This scale includes 21 items (see Table 1), each scored 1 point
if it is present in
the drawing, except for Item 21, which is scored 2 points. A
maximum score of
22 points could thus be obtained on the scale. The coding of the
drawings was
performed by two judges working independently. Interjudge
reliability was
high (> 98%), and the handful of disagreements that arose
(1.08%) were settled
by discussion prior to the data analysis. Individual graphic
scores on the house-
drawing scale were used as the dependent variable.
RESULTS
For both drawing conditions, the data were checked for
skewness (standard:
S = –.03; iPad: S = –.35) and kurtosis (standard: K = .05; iPad:
K = .28), which were
both within the normal range, and Levene’s test was run, F(1,
90) = .80, p = .37,
24. indicating the suitability of using an analysis of variance
(ANOVA). A mixed
206 / PICARD, MARTIN AND TSAO
iPADS IN THE CLASSROOM? / 207
Table 1. Occurrence (Percentage) of Each Item of Barrouillet et
al.’s
Scale in Children’s House Drawings as a Function
of Drawing Condition
Drawing
condition
Item Standard iPad
1-
2-
3-
4-
5-
6-
7-
26. Vertical chimney (perpendicular to roof)
Door (presence)
Door handle * (presence)
Base (closed rectangular shape of outline)
Path (presence)
Window (presence of at least one window in
the facade)
Two windows upstairs (the facade has two windows,
one on the left, one of the right)
More than two windows (the facade has more than
two windows)
Window position (none of the sides of the house
constitutes one side of a window)
Window proportions * (height of window is between
1/4 and 1/6 of the height of the facade; same for width)
Window alignment * (windows aligned on the same
horizontal in the facade)
Panes (represented as crosses inside windows)
27. Shutters * (presence)
Curtains (presence)
Attic room (one or more windows drawn in the roof)
False perspective (two sides drawn, but incorrect
perspective)
Perspective (two sides drawn, correct perspective)
98
100
100
37
13
93
87
52
2
89
78
24
29. 85
70
20
65
57
30
65
2
2
13
4
2
*Items for which there was a significant change in the
children’s productions between
the standard and iPad drawing conditions (McNemar test).
ANOVA was run on the graphic scores, with drawing condition
(2) as a within-
participants variable, and sex (2), age group (2), and order (2)
as between-
30. participants variables. We set an alpha level of .05 for all
statistical analyses.
The ANOVA revealed a significant main effect of drawing
condition, F(1, 38) =
14.35, p = .001, �2p = .27, with higher scores in the standard
drawing condition
(M = 11.04, SD = 2.49) than in the iPad one (M = 9.67, SD =
2.93). There was no
other significant main or interaction effect (all ps > .05). A
closer look at the
data indicated that, out of the 46 children, 27 (59%) scored
higher in the standard
condition, 14 (30%) achieved similar scores in both conditions,
and just 5 (11%)
scored higher in the iPad condition. It should be noted that,
despite the lower
scores in the iPad condition, the children’s graphic scores were
generally within
the normal range for their age in both conditions.
We decided to take a closer look at the data in order to
determine which aspects
of the drawings deteriorated when the children drew with their
fingers on the
31. iPad. To that end, we examined the occurrence of each item in
each of the two
drawing conditions (see Table 1), using McNemar tests to look
for significant
changes between the standard and iPad conditions. Significant
changes were
found for the following five items: Item 3 (roof shape), �2(1) =
4.17, p < .05;
Item 7 (door handle), �2(1) = 4.90, p < .05; Item 14 (window
proportions),
�2(1) = 5.06, p < .05; Item 15 (window alignment), �2(1) =
5.06, p < .05; and
Item 17 (shutters), �2(1) = 5.14, p < .05. As can be seen in
Table 1, all these
items were produced less frequently in the iPad condition.1 The
lower graphic
scores in the iPad condition were thus due to deterioration in
the shape of
the roof, the proportions and spatial alignment of the windows,
and to the loss
of some accessory features (i.e., door handle, window shutters)
(see illustration
in Figure 1).
DISCUSSION
32. This study was designed to examine the ease of use and
immediacy of iPads
for drawing in an educational context. We were interested in
testing whether
iPads constitute a useful medium for drawing activities at
elementary school, by
virtue of the fact that they allow children to draw with their
fingers, thus obviating
the need to handle a pen. Contrary to our main hypothesis, we
found a slight but
significant decrease in graphic scores in the iPad (finger
drawing) condition,
208 / PICARD, MARTIN AND TSAO
1 It should be noted that several items on Barrouillet et al.’s
scale were interdependent
(e.g., Item 3 (roof shape) is contingent upon Item 2 (roof); Item
7 (door handle) depends
on Item 6 (door), etc.). Each of the items for which we detected
a significant change in
the children’s productions between drawing conditions (Items 3,
7, 14, 15, and 17) was
dependent on items where no significant change was found (roof
for Item 3; door for
33. Item 7; window, two windows, or two or more windows for
Items 14, 15, and 17). Thus,
despite the inter-dependence of some items, the results yielded
by the McNemar tests were
not interpretatively ambiguous.
iPADS IN THE CLASSROOM? / 209
F
ig
u
re
1
.
H
o
u
s
e
d
ra
w
in
g
s
38. compared with the standard (paper/pen drawing) condition. The
finding that
drawings produced on iPads were inferior to those produced
with paper/pen
contrasts with results from studies comparing children’s
drawings produced with
tablet computers versus traditional media (e.g., Couse & Chen,
2010; Martin &
Ravenstein, 2006; Martin & Velay, 2012; Matthews & Jessel,
1993; Matthews &
Seow, 2007; Olsen, 1992; Trepanier-Street, Hong, & Bauer,
2001). These studies
either reported a positive impact of technology on drawing
quality (Couse & Chen,
2010; Martin & Velay, 2012; Matthews & Seow, 2007; Olsen,
1992; Trepanier-
Street et al., 2001), or else a nonsignificant difference between
drawing conditions
(Martin & Ravenstein, 2006; Matthews & Jessel, 1993). It is
worth noting,
however, that the children in these studies were provided with a
stylus to draw on
the computer, whereas in our study they had to draw with their
fingertip on a tablet.
39. One explanation for the present findings is that despite motor
equivalence
(similarity in stroke production across many contexts; see
Bernstein, 1967;
Lashley, 1930), there are a number of fundamental differences
between drawing
with a pen on a page and drawing with a fingertip on a flat
screen, starting with
the muscles that subserve the actions. Whereas pen trajectory is
mostly controlled
by distal joints and flexion/extension of the fingers, finger
drawing may call for
the involvement of proximal joints (elbow, shoulder) in motor
control. The shift
from distal to more proximal control of finger movements may
have accounted
for the poorer graphic performance observed in finger drawing.
Then again, the
participants in our study had not had any prior practice with
iPads at school,
and were not given the opportunity to learn or improve, as they
only produced
a single finger drawing on the iPad, and did not receive any
feedback. It is,
40. therefore, possible that our negative findings partly stemmed
from insufficient
training in the finger drawing technique.
Future research could focus on learning to draw with tablets in
the classroom,
in order to test the effectiveness of iPads versus paper/pen in
helping typically
developing children to learn to draw not just simple, but als o
more complex
objects. This approach could then be extended to children with
disabilities or
special educational needs, such as those with Down syndrome.
These children
often encounter difficulties in fine motor skills, and are
particularly delayed
in their drawing ability (see, for example, Clements & Barrett,
1994; Cox &
Maynard, 1998; Laws & Lawrence, 2001; Tsao & Mellier,
2005). It would be
worthwhile assessing the usability of iPads and the finger
drawing technique for
supporting learning to draw in this special population.
ACKNOWLEDGMENTS
41. The authors would like to thank the children and their teachers
who took part
in the study, and Camille Derbomez, Patricia Cuvelliez, and
Camille Jalogne-
Redon for their helpful assistance in data collection. The
authors declare no
competing interests.
210 / PICARD, MARTIN AND TSAO
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212 / PICARD, MARTIN AND TSAO
8110-Week 4 Discussion: Evaluating Purpose Statements
There is a link between understanding the purpose of one’s
research and selecting the appropriate methods to investigate
the questions that are derived from that purpose.
–(Newman, Ridenour, Newman, & DeMarco, G. M. P., Jr.,
2003, p. 169)
For this Discussion, you will evaluate the purpose statements in
assigned journal articles in your discipline and consider the
alignment of theory, problem, and purpose. You will also
explain your position on the relationship between research and
social change.
Alignment means that a research study possesses clear and
logical connections among all of its various components. To
achieve these connections, researchers must carefully craft the
components of their study such that when they are viewed
together, there is a coherent interrelationship.
48. As you read the authors’ purpose statements, consider how well
the intent of the study, and its connection to the problem and
theoretical framework, is presented. Also consider if the
purpose statement reveals the study’s potential for engendering
positive social change.
As you know, social change is a distinguishing feature of
Walden University’s mission. Positive social change implies a
transformation that results in positive outcomes. This can
happen at many levels (e.g., individual, family systems,
neighborhoods, organizations, nationally and globally); and
positive social change can occur at different rates: slow and
gradual or fast and radical.
With these thoughts in mind, refer to the Journal
Articles document for your assigned articles for this Discussion.
You will switch your journal article assignment from Week 3. If
your last name starts with A through L, use Article B. If your
last name starts with M through Z, use Article A. Follow the
prompt below for your program.
Article A:
Picard, D., Martin, P., & Tsao, R. (2014). iPads at school: A
quantitative comparison of elementary schoolchildren’s pen-on-
paper versus finger-on-screen drawing skills. Journal of
Educational Computing Research, 50(2), 203–212.
https://doi.org/10.2190/EC.50.2.c
Assignment Task Part 1:
Write a 1pg critique of the research study in which you:
· Evaluate the purpose statement using the Purpose Statement
Checklist as a guide
· Analyze alignment among the theory, problem, and purpose
· Explain your position on the relationship between research and
social change
49. Be sure to support your Main Issue Post and Response Post with
reference to the week’s Learning Resources and other scholarly
evidence in APA Style.
Read a selection of your classmates’ postings.Assignment Task
Part 2
Respond to 2 classmates in 3 paragraphs each who was assigned
a different article than you by further supporting his or her
critique or respectfully offering a differing perspective. Use
intext citations and Citate Information and References APA
style.