The Forgotten Field Of Occupational Therapy Field

Haley Buchanan English 102 Dockter November 9, 2016 The Forgotten Field The occupational therapy field is frequently being left behind in the health care field because most of the public is uneducated or unaware of the Occupational Therapy practice and the research that is involved. The public also has a few concerns of OT which include the time commitment to the program, the availability of services, the impact of the therapy on other family members, and the cost involved in continued care. While there are drawbacks to Occupational Therapy, the benefits of the practice outweigh them. The value and purpose of occupational therapy is to support the health and participation of clients by engaging them in their desired occupations. Occupations are activities that reflect cultural values, provide structure to living and meaning to individuals. These activities meet human needs for self-care, enjoyment, and participation in society. There are many different types of therapy used for people with disabilities such as autism, people with limitations from strokes , sicknesses such as cancer, and they can even help prevent childhood obesity. The different types of therapy can range from interventions all the way to dolphin assisted therapy, whatever the therapist finds appropriate. The similarity is that the Occupational Therapist will research and pick the most beneficial type of therapy to proceed with for that certain type of disability or problem that person is having. I believeShow MoreRelatedThe Role Of Occupational Stress And The Stress1294 Words   |  6 PagesAbstract Research as well as public perception has determined that police work is one the most stressful professions in the United States. This work will explore the influences of such occupational stress and the stress felt by the officer’s family members. Furthermore, this paper will attempt to address the question if there are significant differences due to gender. In other words, is there a different stress level felt when you are husband or wife of a First Responder. Finally, this work willRead MoreAnalysis of the Class Orientation to Psychology Essay1371 Words   |  6 Pagescollege experience thus far. Although I came into college confidently declared as a psychology major, I didn’t really know what this meant or entailed prior to taking this course. This course taught me valuable information about myself, about the field of psychology, and about how I can mold those two together. All that I’ve learned this semester in Orientation to Psychology helped me to form a coherent and positive understanding of who I am and how this identity fits into the world of psychologyRead MoreVirginia Henderson : A Modern Day Mother Of Nursing1255 Words   |  6 Pagesfrom Teachers College, in Columbia University. Coming from a long line of educators, it is not surprising that Virginia became the nursing icon that she is remembered as today. She labored to spread her message of practicality to all in the nursing field by writing Basic Principles of Nursing Care and Principles and Practices of Nursing. One of Henderson’s students, Edward Halloran, RN, MPH, PhD states that when Henderson wrote it was as if she was having a conversation with her reader. HeRead MoreDefinition and History of Industrial Psychology2947 Words   |  12 PagesIn fact it did not become fully productive until about the late 1920s. The industrial side of industrial psychology has its historical origins in research on individual differences, assessment, and the prediction of performance. This branch of the field crystallized during World War I, in response to the need to rapidly assign new troops to duty stations. After the War the growing industrial base in the U.S. added impetus to industrial psychology. Walter Dill Scott, who was elected President of theRead MoreChild Centered Play Therapy3600 Words   |  15 PagesThe Effectiveness of Child Centered Play Therapy: A Non-Pharmaceutical Treatment Option for School-Aged Children Diagnosed with ADHD. William Wilson Wilmington University SOC 340-B1D02 August 19, 2011 Abstract Two research methods - an experiment and survey - were used to answer the research question asked: â€Å"How effective is Child-Centered Play Therapy (CCPT)? A non-pharmaceutical treatment option for school-agedRead MorePositive Psychology5612 Words   |  23 Pagesof Mental Health was founded. This arrangement brought many substantial benefits. There have been many advances in the understanding of and therapy fo mental illness, at least some disorders, previously taken as untreatable can now either be cured or considerable relieved (Seligman, 1994). On the downside the other two fundamental missions were forgotten. Thus psychology became a victimology. Human being were seen as passive foci on which external reinforcements either weakened or strengthenedRead MoreApplication of Observational Learning6241 Words   |  25 Pageshave to adopt a constructivist instructional design model. Different teaching strategies may have to combine. In any case, learning theories play explicitly or implicitly a major role in instructional design models and the educational technology field. Conversely, we may argue that no instructional model and no technology is innocent. They all view learning in certain way, i.e. from a very practical point of view they put constraints on what kinds of learning they support. Major schools of thought:Read MoreTemple Grandin3707 Words   |  15 Pagesthrough many social and relational difficulties and became the highly functioning member of society that she is today. She gives much credit to her mother as the reason for her adjustments. When Grandin was very young her mother placed her in speech therapy nursery school and hired a nanny to keep her interacting with others. Her nanny spent many hours engaging with her, but also allowed her a little bit of time each day to engage in autistic behaviors that Grandin called â€Å"calming† (Grandin, 2011, pRead MoreSignificance of Emotional Intelligence at Work Place7210 Words   |  29 Pagesthey re not calm during a crisis. Effective management has become a critical issue in the 21st century. One reason for this is because we live in a day and age where more corporations are downsizing in order to compete on the international playing field. The United States, once one of the most powerful manufacturing countries in the world, is now being transformed in an economy that is service based, and what this means is that interpersonal relationships must be emphasized above all else. RelationshipsRead MoreFundamentals of Hrm263904 Words   |  1056 PagesKNOW?: Is a Problem Brewing? 66 Determining Potential Discriminatory Practices 66 The 4/5ths Rule 66 Restricted Policy 66 Geographical Comparisons 67 McDonnell-Douglas Test 67 Responding to an EEO Charge 67 Business Necessity 68 Bona Fide Occupational Qualifications 68 Seniority Systems 68 Selected Relevant Supreme Court Cases 69 Cases Concerning Discrimination 69 Cases Concerning Reverse Discrimination 71 ETHICAL ISSUES IN HRM: English-Only Rules 72 Enforcing Equal Opportunity Employment

Kant And Kant s View On Life And Most - 955 Words

â€Å"If you do what you need ,your surviving. If you do what you want, your living†. Philosophers Mill and Kant both share similarities and differences on their view on life and most of all on the meaning of a â€Å"good life. Mill bases morality on the principle of utility which states , that â€Å" actions or behaviors are right in so far as they promote happiness or pleasure , wrong as they tend to produce unhappiness or pain†. While Kant bases morality on the categorical imperative which is, â€Å"an unconditional moral obligation that is blinding in all circumstances and is not dependent on a person’s inclination or purpose†. Mill and Kant both join in their proposed first rule of profound quality a sort of all inclusiveness, for Kant’s situation that of confining one’s standards of activity to people who it can serve to be a widespread law of nature, for Mill’s situation considering the outcomes of a sort of activity for al l people. Both perceive transitional good guidelines , called by Kant â€Å"obligations† and by Mill â€Å"subordinate standards†. Accordingly the 2 philosophers have a 2 step origination of moral thought. A â€Å"basic level† that offered moderate good standards against the first guideline of profound quality and a performance stage that allows for settles on a choice in a specific case on the premise of the important good principles. The obligations to others perceived by Kant relate to the subordinate standards perceived byShow MoreRelated Ethical and Philosophical Questions about Value and Obligation977 Words   |  4 Pageshow can we view the philosophical ethics of Mill, Kant, Aristotle, Nietzsche, and the ethics of care? III For Mill, the question is what is the relation between his (metaethical) empirical naturalism and his (normative) qualitatively hedonist value theory and his utilitarian moral theory? One place we can see Mill?s empiricism is his treatment, in Chapter III, of the question of why the principle of utility is ?binding?, how it can generate a moral obligation. Compare Mill?s treatmentRead MoreKant And David Hume Views On The Matter1457 Words   |  6 Pagesreason and feel some sort of emotion. Objectively speaking, there is a no fine line between reasoning and how one feels, however there seems to be a distinct difference between the philosophers Immanuel Kant and David Hume views on the matter. Both are life changing philosophers with very opposing views. One sees the feelings in human nature while the other seems to see nothing but rationality. One can argue both are used but according to these two there is only one or the other dominating the brainRead MoreLying, By Jeremy Bentham1613 Words   |  7 Pagesit’s still hiding the truth from that person. Hiding something they deserve to know even though it may hurt them may also be a form of lying. There are many situations where lying may end friendships, relationships, or even tare families apart because most people want to know the truth no matter how harsh, because eventually the truth may come out. In addition to hiding information, there are also other forms of lying. Telling someone false information as well as withholding information are forms ofRead MoreThe Role Of Happiness On Kant s And Mill s Ethics1712 Words   |  7 PagesThe Role of Happiness in Kant s and Mill s Ethics Corey Guitard (0241740) Introduction to Ethics November 18th, 2015 Philosophy 2701 Dr. Rupen Majithia Words: Immanuel Kant refers to happiness as contentment (Kant, ) whereas John Stuart Mill refers to it as the pursuit of pleasure and the absence of pain (Mill, p.7). Kant does not base his ethics on happiness. Instead, he argues that morality is based on our duty as a human (Kant, ). To do what is right for Kant is to do what is instinctuallyRead MoreThe Case Of Evan Motts Assisting His Wife s Euthanasia Essay1644 Words   |  7 PagesI am going to discuss in this essay the case of Evan Motts assisting his wife s euthanasia. I will cover the ethical issues regarding this topic including whether or not Evan should be punished. I will look at the theories of Kantian Ethics and Utilitarianism to justify whether or not Evan s actions were morally right. An Auckland man is facing a charge that carries a maximum penalty of 14 years after assisting his terminally ill wife to commit suicide. Evan Mott researched suicide methods andRead MoreImmanuel Kant s Philosophy On Moral And Good And Evil Behavior1413 Words   |  6 Pagesaccording to Immanuel Kant, who is one of the most influential philosophers of all times, believes that human beings should not be making decisions based on the facts of a situation, but should act according to universal moral codes that apply in all situations regardless of the outcome. Kant refers to these universal moral codes as categorical imperatives and must be fully followed at all times across all circumstances. In his work, Groundwork of Metaphysic of Morals, Immanuel Kant talks about threeRead MoreKant And Mill On Animal Ethics Essay1365 Words   |  6 PagesIn this essay I will begin by explaining the overall views of Immanuel Kant and John Stuart Mill, then compare and contrast the ideas and philosophies of Kant and Mill on Animal Ethics. I believe that Kant, the deontologist, will not care as much about the duty/responsibility between humans and animals as Mill, the utilitarian, who will see the extreme importance of animal ethics. After studying and explaining the views and teachings of these two philosophers I will see if my thesis was correct,Read MoreThe Sex Of Sex : A Hot Topic Of Debate Since The Beginning Of Time967 Words   |  4 Pagessince the beginning of time. Many believe it is a wrong and in most religions they believe it is sinful to have premarital sex. Many times people use other people as means for pleasure. Kant says that this is wrong to do. I believe that you can use people for sexual pleasure and not be required to love or care for them. Kant consists that it is immoral to love someone if it is only sexual love. Kant says that you cannot simply view a person as an sexual object. If you do then you are degrading thatRead MoreImmanuel Kant s Ethical Theory1527 Words   |  7 Pagesassess whether one s actions are just and whether we can truly make the right decision based on any ethical framework. An ethical structure such as Universalism, is most often associated with Immanuel Kant. Immanuel Kant was a philosopher of German descent, who lived from 1724- 1804 and was most notable for his work in ethics. Kant suggest that one should assess whether an act is right or wrong by weighing if it is honest, fair , respectful and just. Due to Immanuel Kant s frustration with theRead MoreKantian Moral Theory : Kant s Philosophy1328 Words   |  6 Pagesup distorting ones views and perhaps even our own when we tell a lie that can lead to a snowball effect. Immanuel Kant has some of the strictest views on lying, and some philo sophers claim there is something erroneous in his theory. He maintains that telling a lie is a violation of one’s duty to be truthful to everyone and shows a lack of respect. Even though Kant never gives a direct statement about what is a lie, he presents us with the ethics behind the his moral theory. Kant proposes an argument

Marks and Spencer Group Plc Free Essays

string(315) " main responsibilities include the assignment of tasks to employees, guidance and supervision of employees, ensure that quality and quantity of production is achieved, recommend and suggest changes with regards to employees and production to middle level managers for subsequent transmission to top-level managers\." Introduction The objective of this paper is to provide an analysis of how three important organisational theories are applied in practice at Marks and Spencer Group Plc, herein referred to as â€Å"Marks and Spencer†. The organisation is U.K giant retailer of clothing, apparel and food items. We will write a custom essay sample on Marks and Spencer Group Plc or any similar topic only for you Order Now Its shares are traded on major stock exchanges across the world and it is a member of the FTSE 100 Index. The paper looks at specifically how gender, organisational control theory and management theory are applied in practice at Marks and Spencer. The rest of the paper is organised as follows: section 2 provides a discussion of gender theory and how it is applied at Marks and Spencer; section 3 looks at Management and its application at Marks and Spencer; section 4 looks at Organisational culture and its application at Marks and Spencer; and section 5 provides conclusions and recommendations. Gender In the earlier years, the work force of many organisations was dominated by men. However, recent years have witnessed a dramatic increase in the labour force participation rate of women (Campo et al., 2004). Wagener et al. (1997) observes that the labour force participation rate of women has increased by 173 per cent since 1950. Despite the increase in the number of women in the labour force, evidence suggests that differences continue to exist between the experiences encountered by men and women at work (Reskin and Padavic, 1994; Valian, 1998). Many organisations are said to be characterised by gender inequality where women and men are treated differently. The main forms of gender inequality at work include differences in the types of jobs occupied by men and women, differences in pay between men and women and differences in leadership roles between men and women (Campo et al., 2004). The foregoing suggests that many organisations continue to practice gender segregation, which is defined as â€Å"the process whereby men and women work in different types of jobs and further that hobs where women predominate tend to be devalued† (Campo et al., 2004: 586). Most often women tend to have different experiences with respect to pay, promotion and decision making even in situations where women and men have the same job title (Messing et al., 1994). Women with the same education, job training and experience are offered less pay (Valian, 1998). In addition, most leadership positions are occupied by men (Wright, 1997). Catalyst (1998) provides evidence that 90 per cent of executive positions in top 500 firms are occupied by men. Despite the increase in the participation rate of women in the work force, most of the benefits associated with working accrue to men with a very limited amount of benefits accruing to women. Theory seems to suggest that women and men are treated differently in organisations. This paper provides an evaluation of gender inequalities at Marks and Spencer. At Marks and Spencer, job recruitment policies are the same for both males and females. There is no gender segregation with regards to who is qualified to apply for a job. In addition, Marks and Spencer does not segregate with respect to pay rates between males and females. All workers are treated the same when it comes to pay regardless of whether they are male or female. Consequently, the gender segregation theory proposed above appears not to be applicable at Marks and Spencer at least with respect to recruitment, training, selection, induction and pay. There however, seems to be some level of segregation when it comes to leadership roles. At Marks and Spencer, most executive positions are occupied by Men with very limited number of executive positions occupied by women. Secondly, the board of directors is dominated by men. This suggests that while Marks and Spencer does not segregate with respect to lower level roles, there is some level of gender segregation when it comes to high level positions such as being a CEO and chairman of the board of directors. Management Management is employed in organisations as a means of bringing people together and ensuring that they work to accomplish the objectives of the organisation through an effective and efficient utilisation of the organisational resources. Management has a number of functions which include: planning, organising, leading, staffing, controlling and directing. In order to effectively carry out these functions, most organisations have three principal levels of management. These include top level managers, middle-level managers; and lower level managers (Juneja et al., 2011). Top level managers are made up of the board of directors (BoD), the Board chairman, the vice chairman and the CEO. Top-level managers are responsible for determining the goals and objectives of the organisation as well as designing and appropriate strategy to achieve those goals and objectives. Top level managers also design company policies, as well as make decisions with regards to the direction of the business. Top level managers are also responsible for securing access to funds necessary for executing the strategic plans of the organisation (Juneja et al., 2011). Top level managers report to shareholders and are also accountable to the general public. Top level managers must have a detailed comprehension of the impact of competition, global economies, politics and sociological changes on the organisation’s effectiveness (Kleiman, 2010). Knowledge of these issues enables them to adapt the strategy of the organisation to changes occurring within and outside the environment. Middle level managers are usually regarded as general managers, branch managers and heads of departments. Middle level managers are responsible for making tactical decisions. They are the ones who execute the strategies set by top level managers. They are also responsible for transmitting information from top level managers to lower level managers so as to ensure that they are working towards the common goals of the organisation. Middle level managers report to top-level managers. Lower (first) level managers are responsible for operational decisions. They are made up of supervisors, team leaders and foremen. Members of this level of management are primarily concerned with controlling and directing other employees. Their main responsibilities include the assignment of tasks to employees, guidance and supervision of employees, ensure that quality and quantity of production is achieved, recommend and suggest changes with regards to employees and production to middle level managers for subsequent transmission to top-level managers. You read "Marks and Spencer Group Plc" in category "Essay examples" Marks and Spencer has all three levels of management. The company has a board of directors made up of executive and non-executive directors. The non-executive arm of the board is headed by the chairman who is also the chairman of the entire board. The CEO who is also a member of the board is in charge of the executive directors. The Board of Directors of Marks and Spencer are responsible for setting the strategic plans and monitoring and devising strategies to manage risks. Marks and Spencer operates a number of divisions such as clothing, food, and apparel. Each division is headed by a middle level manager. In addition, Marks and Spencer operates across different regions. These different regions are headed by branch or regional managers who can be regarded as middle level managers. These managers are responsible for making tactical decisions. Marks and Spencer also has first or lower level managers who usually operate as store managers. They are responsible for supervising and direc ting employees on a day-to-day basis. These managers report to the divisional and regional managers who in turn report to the top level managers. It can be observed that management at Marks and Spencer is consistent with the description of the different levels of management discussed earlier. Organisational Culture Organisational culture has been defined in a variety of ways. One of the most commonly cited definitions is found in Baumgartner and Zielowski (2007: 1323) who describes organisational culture as a concept that is â€Å"holistic, historically influenced, related to anthropological concepts, socially constructed, soft, and relatively stable†. A more comprehensive definition is found in Johnson et al. (2008: 189) who state that organisational culture is â€Å"the basic assumptions and beliefs shared by members of the an organisation, that operate unconsciously and define in a basic taken-for-granted fashion an organisation’s view of itself and its environment†. Lundberg (1990: 20) suggests that organisational culture can be regarded as what an organisation teaches and reinforces to its members as proper ways of perceiving, thinking, feeling and acting when carrying out organisational tasks as well as when faced with crises in the organisation. Organisational cultur e is a direct result of the internal and external environment in which the organisation operates (Baumgartner and Zielowski, 2007). An organisation’s emerging patterns of success are important foundations for its culture. Emerging patterns of success can be regarded as those actions and processes that have enabled the organisation to be successful (Baumgartner and Zielowski, 2007). Organisational culture is critical for the design and implementation of corporate and business level strategies. Organisation culture shapes the procedures of the organisation (Yilmaz and Ergun, 2008). Organisational culture enables an organisation to group its core competencies into a single group of competencies thereby enabling the organisation to better serve its customers (Yilmaz and Ergun, 2008). Strategy formulation and design depend on organisation culture in that factors such as creativity, innovation and organisational structure depend in part on the culture of the organisation (Judge et al., 1997; Martins and Terblanche, 2003). Any organisation that wants to remain competitive must be creative and innovative. These two components must be incorporated into the corporate strategy of the organisation. The organisational culture has a critical role to play in determining whether the organisation will be creative and innovative. In other words an organisational culture that promotes creativity and innovation is required if the organisation is to remain competitive. However, a culture that discourages creativity and innovation will result to poor performance (Martins and Terblanche, 2003). An organisation that wants to succeed must therefore adopt an organisational culture that encourages employees to be creative and innovative rather than a culture that discourages them from being creative and innovative. Organisational culture also impacts on strategy formulation in that it promotes internal integration and coordination. Internal coordination encourages new employees to socialise with existing employees. It also creates the boundaries of the organisations and a feeling of identity among members of the organisation (Martins and Terblanche, 2003). In order to successfully formulate and implement strategies, the organisation must conduct a cultural audit. This enables the organisation to understand its culture and thus assess its impact on the future strategy of the organisation. By so doing, the organisation can decide whether to change or continue with its existing culture (Johnson et al., 2008). An understanding of organisational culture also facilitates the ability of the organisation to successfully manage strategic change. The organisational culture of Marks and Spencer has the following characteristics: Paradigm: Marks and Spencer states that it is the best, sets the best standards, knows bests, occupies the middle ground, synonymous with high quality, and respects its customers. Power: the organisation is very powerful with deference to a male dominated top management. Organisation: the organisation is a mechanistic, bureaucratic, top-down and hierarchical organisation. control: top-down control in detail both of the stores and of suppliers; insistence on conformity. Rituals and Routines: There are a number of rituals and routines where every employee knows his or her place, the store layout and the atmosphere is like a familiar to everybody. Story: the company has build a legacy which can based on its history. For example Simon Marks. These legacy has enabled it to gain power over suppliers. Moreover, top management have authority over lower level staff. Symbols: Marks and Spencer has a number of brands (e.g., the St Michael Brand) which and symbolic to it. In addition Simon Marks and CEOs appear as father figures. Finally, all its stores are identical in appearance. It can be observed from above that Marks and Spencer has a traditional and formal way of doing things as reflected in its organisation culture. The organisation is characterised by a huge amount of self-confidence. The system is an internalised one where everybody knows his/her place and role in the organisation. The advantage with this type of organisational culture is that in times of success, the organisation will continue to deliver high quality products to customers as well as success to employees, shareholders, and other stakeholders. However, by maintaining such a traditional and formal way of doing things, the organisation runs the risk of not being able to respond to changes in the environment which may be required to turn things around during a downturn. Moreover, in addition to making it difficult to respond to changes in the environment, such a culture may prevent the firm from seeing an emerging change in the environment thereby making it impossible to respond to the cha nge. Conclusions and Recommendations The objective of this paper was to understand how Marks and Spencer deals with gender, management and organisational culture. With regards to gender, much of the theory suggests that there are more women in employment today and argue that organisations continue to practice gender segregation where women and men tend to have different experiences at work. However, a review of the practices of Marks and Spencer suggest that Marks and Spencer provides equal opportunities for both male and female employees. The only area which seems to comply with theory is the fact that Marks and Spencer’s top level managers are predominantly male which goes to show that Marks and Spencer practices some form of gender segregation when it comes to organisational leadership. As regards management, Marks and Spencer has three levels of management as suggested by theory. Top level managers are responsible for strategic decisions; middle level managers are responsible for tactical decision while lower level managers are responsible for operational decisions. With regards to culture, Marks and Spencer has a very rigid organisational culture which derives mainly from its history. The culture has enabled Marks and Spencer to be successful. However, given the rigid nature of the culture, the organisation may find it difficult to manage an imminent change if things start to go wrong. In order to reduce its gender bias especially with regards to leadership, the organisation needs to relax rules that govern selection of members of the board as well as other top level positions so as to make it easier for women to occupy these positions. With regards to its culture, the organisation needs to make things a little flexible so as to make it possible for the organisation to respond quickly to changes within its environment. References Baumgartner, R. J., Zielowski, C. (2007), â€Å"Analyzing zero emission strategies regarding impact on organizational culture and contribution to sustainable development†, Journal of Cleaner Production, vol. 15, pp. 1321-1327. Campo, P. O., Eaton, W. W., Muntaner, C. (2004) Labor market experience, work organization, gender inequalities and health status: results from a prospective analysis of US employed womenSocial Science Medicine, vol. 58, Issue 3, Pages 585-594 Catalyst (1998). The 1998 Catalyst Census of Women Board Directors of the Fortune 500: Fact Sheet. Catalyst, 120 Wall Street, New York, USA. Johnson, J., Scholes, K., Whittington, R. (2008), Exploring Corporate Strategy, Texts and Cases†, 8th Edition, Prentice Hall, Financial Times. Judge, W. Q., Fryxell, G.E. Dooley, R. S. (1997), â€Å"The new task of RD Management: Creating goal-directed communities for innovation†, California Management Review, vol. 39, No. 3, pp. 72-85. Juneja, H. J. , First, H., and Prachi J.. (2011) â€Å"Management.† Management Study Guide. WebCraft Pvt Ltd, Kleiman, L. S. (2010) † MANAGEMENT AND EXECUTIVE DEVELOPMENT Encyclopedia of Business Martins, E. C., Terblanche, F. (2003), â€Å"Building Organisational Culture that stimulates Creativity and Innovation†, European Journal of Innovation Management, vol. 6, No. 1, pp. 64-74. Messing, K., Dumais, L., Courville, J., Seifert, A. M., Boucher, M. (1994). Evaluation of exposure data from men and women with the same job title. Occupational and Enviornmental Medicine, 36(8), 913–917. Reskin, B., Padavic, I. (1994). Women and men and work. Thousand Oaks, CA: Pine Forge Press. Valian, V. (1998). Why so slowThe advancement of women. Cambridge, MA: MIT Press. Wagener, D., Walstedt, J., Jenkins, L., Burnett, C., Lalich, N., Fingerhut, M. (1997) Women, work and health. Vital, Health Statistics, 3(31). Wright, E. O. (1997). Class counts, comparative studies in class analysis. Cambridge: University Press. Yilmaz, C., Ergun, E. (2008), â€Å"Organizational culture and firm effectiveness: An examination of relative effects of culture traits and the balanced culture hypothesis in an emerging economy†, Journal of World Business, vol. 43, pp. 290–306 How to cite Marks and Spencer Group Plc, Essay examples

Activity-Based Costing Essay Sample free essay sample

Activity-based costing ( ABC ) is an accounting method that allows concerns to garner informations about their operating costs. Costss are assigned to specific activitiesuch as planning. technology. or manufacturingnd so the activities are associated with different merchandises or services. In this manner. the ABC method enables a concern to make up ones mind which merchandises. services. and resources are increasing their profitableness. and which are lending to losingss. Directors are so able to bring forth informations to make a better budget and derive a greater overall apprehension of the disbursals that are required to maintain the company running swimmingly. By and large. activity-based costing is most effectual when used over a long period of clip. as opposed to shorter-term solutions such as the theory of restraints ( TOC ) . Activity-based bing first gained ill fame in the early 1980s. It emerged as a logical option to traditional cost direction systems that tended to bring forth deficient consequences when it came to apportioning costs. Harvard Business School Professor Robert S. Kaplan was an early advocator of the ABC system. While chiefly used for private concerns. ABC has late been used in public forums. such as those that measure authorities efficiency. HOW ACTIVITY-BASED COSTING WORKS Activity-based costing plans require proper planning and a committedness from upper direction. If possible. it is best to make a test survey or trial tally on a section whose profit-making public presentation is non populating up to outlooks. These types of state of affairss have a greater opportunity of wining and demoing those in charge that ABC is a feasible manner for the company to salvage money. If no cost-saving steps are determined in this pilot survey. either the activity-based costing system has been improperly implemented. or it may non be right for the company. The first thing a concern must make when utilizing ABC is set up a squad that will be responsible for finding which activities are necessary for the merchandise or service in inquiry. This squad should include experts from different countries of the company ( including finance. engineering. and human resources ) and possibly besides an outside adviser. After the squad is assembled and informations on such subjects as public-service corporations and stuffs is gathered. it is so clip to find the elements of each activity that cost money. Attention to detail is really of import here. as many of these costs may be hidden and non wholly obvious. As Joyce Chutchian-Ferranti wrote in an article for Computerworld: â€Å"The key is to find what makes up fixed costs. such as the cost of a telephone. and variable costs. such as the cost of each phone call. † Chutchian-Ferranti goes on to observe that even though in many cases engineering has replaced human labour costs ( such as in voice-mail systems ) . a concern director must still analyze the hidden costs associated with keeping the service. Nonactivity costs like direct stuffs and services provided from outside the company normally do non hold to be factored in because this has antecedently been done. Once all of these costs are determined and noted. the information must be input into a computing machine application. Chutchian-Ferranti explains that the package can be a simple database. off-the-rack ABC package. or customized package. This will finally give the company plenty informations to calculate out what they can make to increase net income borders and do the activity more efficient. After a concern has had adequate clip to analyse the information obtained through activity-based costing and determine which activities are cost effectual. it can so make up ones mind what stairss can be taken to increase net incomes. Activities that are deemed cost prohibitive can so be outsourced. cut back. or eliminated wholly in an attempt to do them more profitable. The execution of these alterations is known as activity-based direction ( ABM ) . POTENTIAL PITFALLS OF ACTIVITYBASED Costing Companies that implement activity-based costing run the hazard of passing excessively much clip. attempt. and even money on assemblage and traveling over the informations that is collected. Too many inside informations can turn out thwarting for directors involved in ABC. On the other manus. a deficiency of item can take to deficient informations. Another obvious factor that tends to lend to the ruin of activity-based costing is the simple failure to move on the consequences that the informations provide. This by and large happens in concerns that were loath to seek ABC in the first topographic point. In 1999. Gary Cokins wrote an article aimed at certified public comptrollers who have trouble encompassing activity-based costing. In â€Å"Learning to Love ABC. † Cokins explains that activity-based bing normally works best with a minimal sum of item and estimated cost figures. He backs this up by saying that â€Å"typically. when comptrollers try to use ABC. they strive for a degree of exactitude that is both hard to achieve and time-consumingnd that finally becomes the project’s buss of decease. † In 2000. Cokins wrote another article entitled â€Å"Overcoming the Obstacles to Implementing Activity-Based Costing. † In this work Cokins noted that â€Å"activity-based costing undertakings frequently fail because undertaking directors ignore the central regulation: It is better to be about right than to be exactly inaccurate. When it comes to ABC. near adequate is non merely good plenty ; close adequate is frequently the secret to success. † Cokins besides notes that the usage of mean cost rates. the usage of excessively detailed information. and the failure to link information to action can besides impede ABC undertakings. By understanding these constructs. Cokins feels that CPAs can heighten their functions as concern spouses and advisers. Another restricting factor is that activity-based bing package can be pricey. As Mark Henricks wrote in a 1999 article for Entrepreneur: â€Å"Most ABC practicians find that special-purpose ABC package is required to do the undertaking manageable. At $ 6. 000 and up for one bundle sold by ABC Technologies. package can add significantly to outlays for this type of accounting technique. There are. nevertheless. some pilot bundles available for $ 500. † Time can besides be a factor for concerns seeking a speedy hole. Henricks notes that â€Å"although some companies see consequences about immediately. it typically takes three months or so for most concerns to see the benefits of ABC. And depending on your merchandise or concern rhythm. it could take much longer. † ACTIVITY-BASED COSTING AND SMALL BUSINESSES It used to be that big corporations were the lone concerns involved in activity-based costing. Not so today. Service industries such as Bankss. infirmaries. insurance companies. and existent estate bureaus have all had success with ABC. But since its origin. activity-based costing has seemed to hold been more successful when implemented by larger companies instead than by smaller 1s. As Henrick noted. â€Å"Companies with merely a few merchandises and markets aren’t likely to acquire every bit much benefit from establishing costs on activities as companies runing with diverse merchandises. service lines. channels and clients. † But since puting up activity-based costing for a concern normally takes less clip for a smaller undertaking. a little concern that is diffident about the effectivity of ABC can see a simple trial plan to find whether it is right for them. Douglas T. Hicks is one expert who feels that the clip is right for little concerns to implement activity-bas ed costing. In a 1999 Journal of Accountancy article entitled â€Å"Yes. ABC is for Small Business. Too. † Hicks presented a instance survey for one of his clients. a little maker that builds constituents for the car industry. Yokels detailed how they were able to treble gross revenues and increase net incomes fivefold in a four-year span after following ABC. â€Å"Much of this betterment came from a profitable mix of contracts generated by a costing/quoting procedure that more closely reflects the existent cost construction of the company. † Hicks stated. â€Å"This has enabled the company to better the direction of its contracts. † Isolating and mensurating the cost of material motion and utilizing the information to warrant many operational alterations were other factors Hicks cited for the success his client had with ABC. Hicks besides noted a alteration in management’s attitude after the success of ABC: â€Å"On an of import but less touchable degree. management’s cognition of and attitude toward cost information have undergone a significant alteration. Where once directors had their ain manner of mensurating the cost impact of direction actions. they now measure those cos ts in a formal. unvarying manner. When directors contemplate alterations. they have a mental theoretical account that directs them toward alterations that genuinely benefit the organisation. † Hicks went on to state that â€Å"any little or midsize organisation can develop an ABC system. It doesn’t necessitate a great committedness of clip or fiscal resources. Nor does it necessitate the execution of particular package integrated into the general ledgerlthough for larger organisations that may be a benefit. It requires merely that direction position its operations through ‘the lens of ABC’ and make a theoretical account that will enable it to mensurate costs in conformity with that position. † Gary Cokins. manager of industry for a celebrated ABC package and services house. tends to hold with Hicks. In his book Activity-Based Cost Management: Making It Work. he proclaimed that â€Å"Within 10 to 20 old ages. everyone will hold some kind of ABC. It’s a affair of when. non if. à ¢â‚¬  Further Reading: Cokins. Gary. Activity-Based Costing: Making It Work. 1998.Cokins. Gary. â€Å"Learning to Love ABC. † Journal of Accountancy. August 1999. Cokins. Gary. â€Å"Overcoming the Obstacles to Implementing Activity-Based Costing. † Bank Accounting and Finance. Fall 2000. Chutchain-Ferranti. Joyce. â€Å"Activity-Based Costing. † Computerworld. August 1999. Henricks. Mark. â€Å"Beneath the Surface. † Entrepreneur. October 1999. Hicks. Douglas T. Activity-Based Costing: Making it Work for Small and Mid-Sized Companies. 1998. Hicks. Douglas T. â€Å"Yes. ABC Is for Small Business. Too. † Journal of Accountancy. August 1999. Lobo. Yane R. O. . and Paulo C. Lima. â€Å"A New Approach to Product Development Costing. † CMAhe Management Accounting Magazine. March 1998. SEE ALSO: Operating expense Costss ; Product Costing Beginning: Encyclopedia of Small Business.  ©2002 Gale Cengage. All Rights Reserved. Full right of first publication.