Danshui Plant No.2

INTRODUCTION DANSHUI whole caboodle No. 2 is located in southern chinaw atomic number 18 was a contract manufacturer that assembled electronic products for companies wishing to extradite undertaking cost. DANSHUI was getting a annual contract with apple Inc. to assemble 2. 4 one thousand thousand iPhones. It was very anxious when in the first third months of the contract, the comprise is unable to be assembled as many as the expected and its operating at a loss. The plant has had difficulty hiring enough doers despite raising wages to 35%.In addition, the process of assembling is composite and required almost entirely based on handwork by 325 workers, with 140 locomote involving century components during 5 days. The DANSHUI controller considers preparing a pliant reckon whether it is more useful to help them identify the misinterpreting their writ of execution. Li also must analyze the currently static figure earn been used and prepare a summary of monthly operations to identify what goes ill-treat in their operations that contri exactlye to the performance enigmas.If DANSHUI not analyzed the sources of problem and find the alternatives ways, it provide contribute to disability in do the contract and in the long term will lead to inefficiency of controlling the cost of materials, savvy and overhead. This is in order to tolerate incentive to control all costs whether caused by use waste, damage theft or inefficiencies. final solvent/PROBLEM DANSHUI instal has faced an important issue, that is trying to solve the famine of outturn stress in the first deuce-ace month and too caught up with the apple IPhone 4 contract in the dwell of the nine month.As we cornerstone live that after having report from the plant operation, DANSHUI seed down is not meeting with the targeted production line, with is scamage near 10% from the targeted amount. Although DANSHUI manage to produce up to 90% of the contract, but the shortage 10% has resul t DANSHUI to face loss about $672,000 rather than shekels $100,000. For the first three month, DANSHUI pack met the shortage of 10%. Therefore, DANSHUI Plant have to plan a strong strategic in order to ingest up with the Apple iPhone 4 contract in the rest of the nine month.If the contract amount is not reach during the end of the contract, DANSHUI Plant will bear much higher cost than revenue that will result loss to this plant. After study the situation, we also find out that grind force and labor cost have contributed to this issue too. For the labor cost, DANSHUI Plant has result over cypher in labor cost. As compare to the ciphered, this figure is higher and yet the target production has not reached. By enroll the labor cost around 30%, DANSHUI Plant will need to increase the production line to cover the increment.And bear in mind that, DANSHUI further has nine months leave. Although DANSHUI Plant raises the labor price per hour, but we can observe that this did not he lp DANSHUI Plant to solve the shortage labor force much. Since DANSHUI Plant was built at the semi-skilled labor field, labor cost is cheap. DANSHUI Plant still cannot increase the number of labor force needed. The issue has contributed to the shortage in production line for the first three months. This is due to DANSHUI Plant is heavy rely on handwork by labor.DANSHUI Plant raise the labor price is to place on the qualified labor force to push up the production line. As we noted that DANSHUI Plant has only nine months to ensure everything in targeted and also cover the difference at the early three months. As the production line is based on handwork, the component import is easy damaged. Large number of materials call for to supercede from that. Therefore a high skilled level labor forces can help to quash this problem. CONCEPTS AND STRATEGIESBefore proceed with the strategies or fancys, our group have analyzed the strengths and weaknesses of DANSHUI in order to know which st rategy DANSHUI should go for. Based on the case, we know that DANSHUI strength is they has had the opportunity to get contract from Apple because of the trust and by having cheap labor cost that giving them an advantage compare to their competitor. While the DANSHUI weaknesses is the labor cost. DANSHUI wish to save the labor cost by paying their labor less than one dollar an hour.They also have problem in finding enough qualified labor to match with their production even though they have raised their factory wages by almost 30% since July. This is why the plant is unable to assemble as many phones as expected and causes the operating at a loss. To overcome the problem regarding to the plant has performed so poorly in the three consecutive months, DANSHUI have to consider for strategic concept to enable the problems can be identified and resolved amicably.To achieve this, DANSHUI can consider the breakeven analysis to curb when a contrast will be able to cover all its expenses and begin to make a profit. This break-even analysis will shows the amount of revenue that need to be bring in to cover the expenses before a dime of profit have been made. For example, if DANSHUI can attain and surpass their break-even point, which mean that if they can good bring in more than the amount of sales revenue they need to meet their expenses, then their business stands a good chance of making money.To perform a break-even analysis, DANSHUI have to make educated guesses about their expenses and revenues. Although DANSHUI did not have a crystal ball, they should do well-nigh serious research including an analysis of their merchandise so that they can determine their projected sales volume and anticipated expenses. Based on the case, we know that DANSHUI is currently using the static budget to measure their performance. However, problem has occurred and the plant manager is considering using pliable budget to resolve the problem.Flexible budget is based upon different le vels of activity. It is a very useful tool for canvas actual costs experienced to the cost allowable for the activity level achieved. It is also adjusts the static budget for the actual level of output. For example, if DANSHUI factory actually produce 200,000 units, then managements should compare actual factory costs for 200,000 units to what the factory should have spent to make 200,000 units, not to what the factory should have spent to make 180,000 units or any other production level.Furthermore, flexible budget distinguishes between fixed and variable cost, thereby allowing for a budget that can be automatically adjusted to the level of activity actually attained. In short, the flexible budget provides a better opportunity for planning and controlling than does a static budget. Furthermore, DANSHUI needed to follow out the variance analysis to measure their business performance and to observe how well a business is performing and also how close actual costs and revenues are t o expected costs and revenues.In accounting, a variance is define as the difference between the expected amount and the actual amount of costs or revenues. The mark of this detailed information is to assist DANSHUI in determining what may have gone right or wrong and to help the company in future decision-making. RECOMMENDATION DANSHUI Company was in unfavorable performance by using standard cost budgeting system consequences of failing to achieve the 200,000 unit per month target. For the short term we recommend DANSHUI to change from using static budget system to the flexible budgeting system for paygrade process.Before this, Li was using static budget system to evaluate the operation performance, but the evaluation are not comparing relevant information when the actual quantity iPhone assemble are differ from the budget (180,000 unit vs 200,000 unit). By using flexible budget system will help DANSHUI to compare the result with adjustable budget and the variance show will more accurate show the operation performance. victimisation the static budget show variance is unfavorable USD 772,000 compare with USD 688,000 in flexible budget system.Flexible budget systems also prove the unfavorable performance caused by the variance from variable cost which is USD 1,041,200. Therefore can analyze and evaluate the weakness in controlling the variable cost which is flash memory, accumulation and promotion expenses. In long term period, DANSHUI have to overcome shortage in skilled worker by buy or rent a form to replacing the man power in assembly the iPhone. In assembly process will involve 140 steps and almost all steps are based on handwork and the worker shortage is a barrier to achieve the target.With indue in new machine, DANSHUI can reduce the handwork task but have to appoint some skilled worker to operate the machine. Firstly, DANSHUI have to identify which step in operation can replace by machine. Then, find the relevant machine and analyze the price vs value. If they only want to use the machine for temporary, it is better for DANSHUI to rent rather than buy the machine. Other than that, DANSHUI can hiring more skilled rung or increase the total staff to assemble the 200,000 unit iPhone per month.DANSHUI must fulfill the contract with producing 2. 4 million in one year for the good relationship with Apple and for getting contract in future. Apple product also had good demand in current and future market, therefore DANSHUI have to take this opportunity to be the sub manufacture for Apple. In process getting new staff, DANSHUI also must maintain their existing staff because the existing staff already gain experience in 3 month operation of assembly iPhone 4 by increasing reward system.After getting the sufficient staffs, DANSHUI have to increase the monitoring and controlling system to reduce the reject product and also repairing cost. CONCLUSION As to wrapping up the discussion, we know that DANSHUI has had difficulty hiring enou gh workers despite raising wages to 35%. DANSHUI Plant has faced an important issue, that is trying to solve the shortage of production line in the first three month and too caught up with the Apple iPhone 4 contracts in the rest of the nine month.After having report from the plant operation, DANSHUI Plant is not meeting with the targeted production line, with is shortage about 10% from the targeted amount. Although DANSHUI manage to produce up to 90% of the contract, but the shortage 10% has result DANSHUI to face loss about $672,000 rather than profit $100,000. Therefore, we think that DANSHUI should do an analysis about company strengths, weakness and the opportunities and threats that DANSHUI might face in the future. sort of of doing the breakeven analysis, DANSHUI can consider using flexible budget to resolve the problem.DANSHUI needed to apply the variance in order to assist DANSHUI in determining what may have gone right or wrong and to help the company in future decision-m aking. For the short term period, we recommended DANSHUI to change from using static budget system to the flexible budgeting system for evaluation process. DANSUI have to overcome shortage in skilled worker by buy or rent a machine to replacing the man power in assembly the iPhone for the long term period and in the same time, DANSHUI can hiring more skilled staff or increase the total staff to assemble the 200,000 unit iPhone per month as well .REFERENCES i) How to project Total Cost in Economics eHow. comhttp//www. ehow. com/how_6201642_calculate-total-cost-economics. htmlixzz2PryO0OD9 ii) http//www. google. com. my/hl=ms&q=how++company+recognized+revenue+based+upon+FOB+contract%3F&oq=how++company+recognized+revenue+based+upon+FOB+contract%3F&gs_l=serp. 3 441582. 476078. 14. 477609. 57. 41. 0. 3. 3. 1. 1984. 10543. 12j13j7j3j1j1j1j1j1. 40. 0 0. 0 1c. 1. 8. serp. C6aJUxBdYKQ&bav=on. 2,or. &bvm=bv. 44770516,d. bmk&fp=944a8501217e5f2c&biw=1280&bih=699

Hospitality and Destiny in the Odyssey and Sundiata Essay

Princetons Wordnet defines hospitality as the defend of cordial reception or kindness in welcome guests or strangers. Since the start of this semester, we have read about two different journeys in which hospitality plays an eventful role in fulfilling the destiny of the main character. In Homers Odyssey, legion(predicate) examples of this be apparent, whether they are for the benefit or the downfall of the protagonist Odysseus. However, Odysseus is non the moreover unrivaled whom hospitality regularises. His son Telemachus also is affected by his hospitality towards others. In Nianes Sundiata An Epic of Old Mali, the theme of hospitality runs heavyset byout the narrative, as Sundiata is keenly affected by how the other characters receive him. If it were non for the hospitable acts shown to both of the weary travelers, Odysseus and Sundiata may not have been able to return to their scale get.The extreme observance of hospitality in the two texts may be compared with the golden rule treat others, as you would equivalent to be treated. The rule of hospitality may also be applied to the gods. In the time of Odysseus, gods or deities could take the kind of humans or alter human appearance. If a stranger showed up at your door, you might not know whether they are mortal or immortal. If you turned away a god or soul loved by the gods, this could anger them and in turn they could avenge your inhospitable act. The gods might respond with not giving you a good harvest or make your life a complete hell, as Poseidon did to the journey of Odysseus.Good hospitality was to be displayed towards every peerless, no matter age or gender. In The Odyssey, not and was Odysseus treated thoroughly by the lords of the lands he vi turn oned, but, his young son, Telemachus, was treated with respect. In Sundiata, hospitality was not provided showed towards men, but also women. When Sassouma forced Sogolon into extradite, the neighboring lands and female monarchs she and her children encountered treated them with generosity.In The Odyssey many hospitable acts were displayed sooner pooves even knew who had ventured to their land. When Telemachus travels to Pylos seeking information about his father, King Nestor treated him and Pallas Athena with ofttimes respect. As they approached the citadel King Nestor and his son plotted them. As soon as they apothegm the strangers, all came crowding down, urgingthem to sit. Nestors son Pisistratus, frontmost to reach them, grasped their hands and sit down them down at the feast on fleecy throws (Homer 108, lines 39-44). This demonstrates how welcoming the Pylians are towards strangers. This is truly a hospitable greeting because the Pylians were not just carousing around, but in fact were involved in a feast in honor of the god Poseidon. They invited these foreign guests in as if they were members of the royal family to take erupt in the feast.Menelaus, like Nestor, treated his guest as part of the r oyal family before knowing their names. Menelaus provided Telemachus and Pisistratus with fodder but not just any food but, He passed them a fat rich loin with his own hands, the choicest part, that hed been served himself (Homer 126, 74-75). The Greeks loved to eat and what an honor it would have been to be given the kings slab of meat. He also had women bathe them, rub them with oil, and provide them with warm fleece and shirts to wear.Before Telemachus was to leave, Menelaus insisted on giving him many gifts but Odysseus young son respectfully declined any such gifts. Menelaus insisted on giving him a blend bowl forged to perfection make of solid silver with a lip of gold made by Hephaestus himself (Homer 144, 692-694). The hospitality shown by Menelaus is a peachy example of treating others as you would like to be treated. Menelaus, the great and lustrous king, showered his guest with the beat of everything, as he would have wanted done for him.Not whole in The Odyssey and ancient Greece was hospitality shown towards strangers, but it also occurred in Sundiata. The first stop on the exile journey of Sundiata was Djedeba. The king t here received them with a little mistrust, but mentioned that everywhere the stranger enjoys the secure to hospitality (Niane 29). The stay with the king of Djedeba lasted two months and not much is mentioned in the novel of what was given to Sundiata and his family. further the stay with Djedeba emphasizes the point that even though someone may be wary of allowing strangers to stay with them, the act of hospitality is entitled to all strangers who need a place to stay.Those who were members of the highest sociable class were not the only ones expected to reading hospitality. Hospitable acts were to be practiced byand towards all social classes. When Odysseus returned to Ithaca, Athena draped him by dressing him in beggar clothes. She directed him towards the swineherds establishment. The swineherd had to save the king from his beastly dogs and after this invited him into his home. The swineherd, Eumeaus, told Odysseus, Its wrong, my friend, to send any stranger packing-even one who arrives in worse make for than you (Homer 303, 64-65). Odysseus told him, May Zeus and the other gods give you your hearts desire for the royal welcome you have shown me here (Homer 303, 60-62). The hospitality that was shown towards the beloved king no doubt pleased the gods.Even though the swineherd could not provide the extravagant baths, bedding, and food of kings, he still gave Odysseus the best of what he had. Odysseus was invited by the swineherd to sit down on a pile of brush and twigs covered with the skin of a shaggy terrific goat, which was the swineherds own good bedding. He fed the king scrawny pigs that were freshly slaughtered. This was the best food that could be offered by the swineherd because the suitors who overran the home of Odysseus took the fattened pigs. The hospitality shown by the swineher d proves that one does not have to offer the best of things to show hospitality towards strangers.Hospitable acts were not expected only to be shown towards the living, but the deceased deserved the same rights. In Sundiata, when it came time to leave Mema and return to Mali, Sogolon passed away. Sundiata say to the king, King, you gave me hospitality at your court when I was without shelterIn any case, allow me to bury my acquire before I go (Niane 46). The king was outraged that Sundiata wanted to leave his country and at first refused. But either it was fear, or out of respect he had for Sundiata, or a combination of both, Sundiata got his like. entombment grounds were provided for Sogolon in the country of Mema. Showing hospitality towards the dead is as important towards showing it towards the living.hospitality was not to go unnoticed either hospitable acts were expected to be repaid when the time arose. A great example of repaying hospitality came from Menelaus. Telemachu s and Nestors son arrived outside the gates ofMenelaus estate and lord Eteoneus runs through the halls and delivers the news to the battle-hardened king and ask, Should we unhitch their team for them or send them to someone free to host them well(Homer 125, 33-34)? Menelaus responds hastily, Just think of the hospitality we enjoyed at the hands of other men before we made it homeAnd bring them in strangers, guest, to share our flowing feast(Homer 125, 38-39, 41-42). Menelaus wants to show the same hospitality to those who visit his land just as the rulers showed him when he was in need.Political alliances also proved to be good situations to practice hospitality. One of the stops on the exile journey of Sundiata and his family was the region of Ghana. When they arrived they were greeted by the kings companion who made them comfortable and brought water for them to quench their thirst. After Sogolon explained where they were from and why they were in exile the king, Soumamba, respon ded, No one has ever found our hospitality wanting. My court is your court and my palace is yours (Niane 34). The reason for easy welcoming of the strangers was the write up of the relationship betwixt Mali and Ghana. The king also said to his brother, Brother, look after our guests. Let Sogolon and her children be royally treated and from tomorrow let the princes of Mali sit among our children (Niane 34).Another hospitable act in Sundiata, which involved alliances between nations, happened again in Mema. This alliance had to do with the family relationship of two kings. Upon their arrival at Mema, the sister of the king greeted Sogolon and her family and housed them in a wing of the palace. They were recommended by Soumaba to come to Mema, and after showing the king of Mema, Moussa Tounkara, a garner from Soumamba the king said, My cousin Soumaba recommends you and that is enough. You are at home. Stay here as long as you wish (Niane 36). Sundiata became so beloved by the peopl e and the king that he became viceroy and even secured a spot as heir to the throne of Mema. This is example of hospitality starts out as a friendly gesture, and evolves into a new set of hierarchal position for the traveling family. The hospitality shown by the people of Mema allowed the exiled royal family of Mali to run pretty much citizens of this new country.The act of hospitality is prevalent in both the Odyssey and Sundiata. Notonly do kings of regions and countries practice this act, but hospitality is expected to be practiced by everyone regardless of their social class. Hospitality should be shown towards everyone regardless how the two parties affiliate with one another. Hospitality goes along way in the stories of Odysseus and Sundiata. It creates relationships with lands that others fear, like the region of Ghana in Sundiata. It also creates relationships with those who have no prior relationships to those of foreign lands, like Telemachus creates with the comrades of his father. If only this type of hospitality was prevalent in society today our world would be a much more friendly and fearless place to live.Fagles, Robert. The Odyssey. New York Penguin, 1996.Niane, D. T. Sundiata an Epic of Old Mali. Harlow Longman, 2006.

Teacher Professionalism Essay Example | Topics and Well Written Essays - 500 words

Teacher Professionalism - Essay ExampleFrpm this research it is clear that when she asked Mario if he understood the corrections, she displayed what reflects the 3rd Feature laid by the MELS which expresses that teachers must judge how rise up the student has read the problem situation. These two features in the 5th Competency would mean that the MELS notion of the position of teacher not only comprises instruction, but also the social aspect. It is clear then that teachers should motivate and exhilarate the students in order for the teaching and learning affect to be more effective. This will equate to a turnaround of the traditional means of evaluation for the teacher, thus bringing about a reformative process of the professional conduct in schools.This study presents that in the reporters ongoing professional development as a teacher, I observed and now comprehend that the conduct of my skilled CT is professional and that she is a precise caring individual. She gave the stud ent a chance after recognizing that indeed he understood what were his mistakes. This correlates slightly with the otherwise features under the 5th Competency which is similarly grounded on the idea of evaluating the student progress on a standpoint of socio-constructivism.This situation introduced him to the standard of teaching where the virtues of compassion and understanding are instilled. It is worthy of emulation the brilliance of a teacher being supportive in giving encouragement and building a confident(p) self-image for the student.

Employee Resistance And Management Of Organizational Change Essay

Employee electrical resistance And Management Of Organizational Change - Essay ExampleIn around circumstances, when managers attempt to implement changes deep down an organization, they often do so in the teaching that the changes are going to be accepted without question. This is because of the belief that has emerged in the corporate world that managers are the ones who know what is best for an organization and that any resistance to their policies is analogous to insubordination (Phillips 1983, p.183). This is not always true because, in most circumstances, employees tend to resist only those changes that they concord to be against not only their interests but also of the organization as well. Therefore, when managers encounter change, most of them piss a tough stance against those employees who are resisting and this essentially creates a stalemate within an organization because uncomplete of the parties involved is willing to talk with the other concerning how to remedy the situation. A result of these circumstances is that even the most desired changes within an organization cannot be implemented because management refuses to cater for the concerns raised by employees. The world power of employees to resist changes is often underestimated by managers and this leads to their choosing to take disciplinary action against those who offer resistance. While in nearly circumstances disciplinary action might work, there are others where such actions lead to the destruction of the blood between management and employees as each of them chooses to disregard the opinion of the other.

Exploring Customer Attitude Essay Example | Topics and Well Written Essays - 2000 words

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Policymaking in US Government Essay Example | Topics and Well Written Essays - 1250 words

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The war on terror has contibuted to abuse of human rights Essay

The war on terror has contibuted to abuse of kind rights - Essay ExampleNo, adopt not attached my survey results though have used that information to answer queries.5.Put your claim/ function and evidence through the scientific Method and Proving a theory steps. Are there any steps on which your claim/position and evidence do not measure up to the examination? If so, what can you do to make them much acceptable?My purpose is to campaign and put emphasis on human right. I would wish my auditory modality to think about the ideal way on how to deal with in just practice globally. specifically ways on how to curd terrorism globally. I would wish them to think on the in justice through with(p) to the Arab countries by the Americans. Dropping of bombs to destroy lives of the devoid and infrastructure in those countries by America and its allies could as well be termed as terrorism itself. If, America and its allies wished to get unloose of terrorist they could have used a more appr opriate way. In this sense, a way that would have spared the innocent souls.8.What words or phrases have you included to cause your audience to do, feel, or think the way that you want them to do, feel, or think? include all of your motivational or empathetic cues for your audience.My purpose is to campaign and put emphasis on human right. I would wish my audience to think about the ideal way on how to deal with in just practice globally. Specifically ways on how to curd terrorism globally. I would wish them to think on the in justice done to the Arab countries by the Americans. Dropping of bombs to destroy lives of the innocent and infrastructure in those countries by America and its allies could also be termed as terrorism itself. If, America and its allies wished to get rid of terrorist they could have used a more apt way. In this sense, a way that would have spared the innocent souls.I feel that my audience will get