Examples of Students Essays

Costs and Manufacturing Overhead Essay Example

Costs and Manufacturing Overhead Essay

Bridgeton Industries Case Assignment Questions

1 – Costs and Manufacturing Overhead Essay introduction. How much overhead cost would be saved by outsourcing production of muffler-exhaust systems and oil pans if a. Overhead costs were entirely fixed costs?

$0 would be saved because fixed costs do not affected by reduced number of labor caused by outsourcing. b. Overhead costs were entirely variable costs? (How is volume of activity measured at Bridgeton? Why is volume not measured by simply counting units produced?) All of them would be saved. If using numbers in 1988 for estimate, (5,766,000+6,532,000)*434% = $53,373,320 would be saved.

Bridgeton accumulates all manufacturing overhead costs into one cost pool, and use direct labor dollar cost as the allocation measure to apportion the overhead costs in the cost pool.

More Essay Examples on Costs Rubric

Unlike direct labor and direct material costs that can be traced to specific products, overhead costs could be administrative and manufacturing related so that not all of them are involved in ACF’s production. Therefore, there isn’t a high degree of correlation between the units produced and the amount of manufacturing overhead used.

2. How much overhead cost do you think Bridgeton and the consultants implicitly assumed would be saved by outsourcing muffler-exhaust systems and oil pans? They expect all overhead specific to product line of Muffler – Exhaust systems and oil pans would be saved, which is ($5,766,000+6,532,000)*434% = $533,733,20 (using 1988 data for estimate).

3. Calculate the overhead allocation rate for each of the model years 1988 through 1990. Are the changes since 1987 in overhead allocation rates significant? Why have these changes occurred? a) divide total overhead ($) by total direct labor ($) showed in Exh.2 to get overhead rate. | 1987| 1988| 1989| 1990|

Overhead Rate| 437% = 107,954/24,682| 434% = 109,890/25,294| 577% = 78,157/13,537| 563% = 79,393/14,102|

Examples of Students Essays

Business Culture Analysis between United States and China Essay Example

Business Culture Analysis between United States and China Essay


This report provides an analysis on the business cultures of the United States and China – Business Culture Analysis between United States and China Essay introduction. It will give a little over view of the culture of the two countries as well. This report is based on the need to bridge up the gap between the two cultures as the economic and trade relations are improving by the day. It is imperative when dealing with the officials of another country that the cultural differences and similarities be known. It will not only build healthy trade relations but will give you an insight on the country’s system as well.


Today businesses are expanding quickly, as is the need to invest in other countries. World is becoming a global village but this village has diverse cultures which are still to be known. United States has the largest economy in the world with GDP of 13.14 trillion dollars, whereas China has the forth-largest economy with GDP of approximately US $2.22 trillion (Wikipedia, 2006). Although there have been some greviances between the two governments, still it hasn’t seem to affect the trade relations that has grown enormously during the past few years. United States is the biggest export partner of China. According to Wikipedia statistics 21% of the exports and 7.9% of the total imports in China are carried with the United States (2005). On the other hand United States’ 4% of the exports and 15% of the imports are done with China (Wikipedia, 2005). In this context, there is a need to bridge the two business cultures which stand far apart. Here we are going to present a brief analysis on the business cultures of the United States and China and how with all the differences the investors of the United States can do business effectively.

More Essay Examples on Business Rubric


When Americans start doing business in China, they continue using their own body language, procedures and values that are not very much liked by the Chinese (ASTM Business Link, 2001). This practice can hurt your business as well as your own image. It is to be kept in mind that Chinese have a very polite mannerism.

The environment tends to be simpler when working in the United States. There is a little job security in the United States as compared to China, precisely after 9/11 attacks. Unions have bad reputations and usually do not exist or have no influence, except in some traditional blue-collar jobs. In United States, if your boss decides that he no longer likes or wants you, he/she is free to fire you on the spot. Discrimination between the whites and the minorities has increased. The manpower is limited and with the international concerns after 9/11 hiring has become more difficult. Whereas in China manpower is unlimited and hiring and de-hiring is not an issue. Another issue faced when investing in China is the tax culture that is not as powerful as in United States. Abiding by the laws when working in China is not necessary which creates problems for the foreign investors.

            Language is one of the foremost barriers between the two cultures that cannot be ignored. English is the language spoken and known to almost all Americans. In China Chinese language is spoken commonly but there are other languages as well. The other important cultural difference is the mannerism. Americans are too casual which will put the Chinese in the backseat. The Chinese will sometimes only nod when greeting, bowing is seldom used, handshakes are also popular but wait for your counterpart to greet first (Los Angeles Chinese Learning Center, n.d). Americans sometimes tend to address the other person with his first name. On the contrary Chinese people address people with a title followed by their last name. Americans usually get straight to the point. This is not the Chinese way, they first like to have small chats and then come to serious business (ASTM Business Link, 2001). Chinese people like to build relationships. In Chinese it is known as “Guanxi” which means “relationships” and can be referred for business relationship as well (Los Angeles Chinese Learning Center, n.d). The reason for this can be that they have strong family structures very unlike Americans. Chinese prefer to do business with the person they know and trust unlike Americans (Los Angeles Chinese Learning Center, n.d). Chinese do respect their elders and for them the family comes first. In the United States, the rank in the office does not matter when having a conversation but not in China. In China superior ranks are meant to be respected.

            There may be many differences in the two cultures but on the other side there are some similarities as well such as punctuality, appointment making, righteousness and exchange of business cards. The Chinese of different places have different attitude and manners, as is the case with the United States.

How to Bridge Gap between the Two Cultures?

The trend for foreign investment in China is increasing significantly and thus more and more investors from the United States are going towards China. To make sure the culture does not hinder the progress some steps have to be taken. The most important thing that can be done in these circumstances is to be prepared. Keep in mind the Chinese treasure their values and going against them will offend them. Learning about their customs and traditions can help.

            Try to learn some words from their language but for the conversation it is advised that an interpreter be used if required. If it’s your first time doing business in China it is better to hire a sponsor as suggested by Boraks (n.d). Chinese don’t like straightforward answers such as no. Instead of saying no its better to say ‘maybe’ or ‘I’ll think about it’, or ‘We’ll see’ (Los Angeles Chinese Learning Center, n.d).

            Following are the some points that need to be considered when dealing with Chinese:

·         Business card should be exchanged during introduction (ASTM Business Link, 2001). Keep in mind to take as many cards with you as you can.

·         “Chinese prefer to be formally introduced to someone new” (Millet, 2001).

·         Smile because “A smile to the Chinese is like a handshake among Westerners” (ASTM Business Link, 2001). As mentioned earlier Chinese have a polite manner and smiling is being polite for them.

·         Rank is very important for them as mentioned earlier in this report, so learn to respect the high ranks.

·         Keep an eye contact with them when talking or they will be offended.

·         Build relationships with Chinese as they value relationships. (Communicaid Global Communication, n.d).

Following are some points should not to be done during a meeting:

·         Never talk on a controversial topic such as war or religion or any such topic that can offend them.

·         “Don’t assume that a nod is a sign of agreement. More often than not, it signifies that the person is simply listening” (Communicaid Global Communication, n.d).

·         As mentioned earlier try not to be straightforward.

·         Don’t feel irritated when they talk about personals, because for them it’s a way to build relationships.

·         Don’t use first name when addressing them.

·         Don’t use slang.


Increasing trade links with China will help the United States economy to rise. It will also help the emerging giant China to boost their economy. It is imperative for the two countries communicate more on all the levels as both our huge nations and can benefit from each other. As we already have discussed why bridging the two cultures is so important.

            In the above report we discussed the two cultures and what is to be done to bring them closer so that doing business can be made easy. Despite of some differences like language and strong family relations, with some learning it won’t be too difficult for the Americans to deal with the Chinese. It is hoped that reading the points mentioned in this report will help the people understand the cultures and what to do to reduce the cultural gaps.


ASTM Business Link. (2001). Business Success in China, 15 Winning Skills to Help Seal the Deal [Online] (Updated not available)

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[Cited 14 November 2006]

Boraks, David. (n.d). Los Angeles Chinese Learning Center presents doing Business in the Chinese-Speaking World”. [Online] (Updated not available)

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[Cited 14 November 2006]

Communicaid Global Communication. (n.d). A Chinese Culture Overview [Online] (Updated not available)

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[Cited 14 November 2006]

Cultural analysis – Wikipedia, the free encyclopedia [Online] (Updated 9 October 2006)

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culturalsavvy.com | Global Cross-Cultural Training, Consulting Services and Coaching [Online] (Updated 10 November 2006)

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Los Angeles Chinese Learning Center. (n.d). Chinese Business Culture. Conversation. [Online] (Updated not available)

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Los Angeles Chinese Learning Center. (n.d). Chinese Business Culture. Guanxi, An Important Chinese Business Element. [Online] (Updated not available)

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Los Angeles Chinese Learning Center. (n.d). Chinese Business Culture .Public Behavior. Acceptable public conduct [Online] (Updated not available)

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Examples of Students Essays

Forrest Hill Paper Company Essay Example

Forrest Hill Paper Company Essay

Throughout this report, our team will describe how we used activity based costing to allocate costs, illustrate why the traditional system is faulty, and recommend changes that Forest Hill Paper Company should consider implementing in the near future – Forrest Hill Paper Company Essay introduction. After closely reviewing the financial and production data, our accounting team has found that your traditional cost allocation is faulty and misleading. The costs of products A and C were over allocated and products B and D were under allocated causing deceptive information on the true profits of the company. Also, product B appears to be making a profit, however, it is losing $2307 per reel. As suggested, the assets of Forest Hill Paper Company have not been used to the greatest advantage.

For instance, the most lucrative product was found to be D with a profit of $5,299 per reel; whereas the least profitable product was B with a loss of $2,307 per reel. It was also found that slitting costs were being allocated to all of the products when in reality, slitting should only be allocated to products A and C. This is important because slitting contributes an estimated $2,300 of costs per reel; a cost that should not be assigned to products B and D. Our team has reviewed several alternatives for Forest Hill to consider to generate a higher profit margin. For instance, it may be effective to discontinue the slitting service if it wouldn’t drastically affect your current customer base. Additionally, the FHPC accountants should become more familiar with ABC costing system to have a better understanding of the company’s cost allocations and profits.

More Essay Examples on Costs Rubric

Analysis of Costing

After analyzing the company’s costing procedures, the traditional costing system has a very different outcome for the profit as opposed to the activity based costing system. To get the profit for traditional costing, we took the overhead rate of 105% and multiplied it by the materials cost. We then subtracted this and the materials cost from the sales price to get the profits shown in the table below.

Traditional Costing


Average Reels per Batch


Materials Cost per Reel

Contribution Margin

Overhead Cost per Reel

Profit (Loss)





























To calculate the new volume based overhead rate after removing grade change and slitting costs, we took each product’s number of reals and multiplied it by material cost per real. Then we divided that number by the total cost of producing all four products. We calculated the new volume based overhead rate to be 91 percent. Next, we calculated the cost of grade change per reel for each product. To do this, we took the total grade change and divided it by the number of products, four, and divided that number by the average reals per batch for each product. Then, we better allocated the cost of slitting. To do this, we took the products that are slit, A and C, and took the total cost for slitting and divided it by 85, the average reels per batch for products A and C. The profit of each reel in the ABC costing system is shown below.

ABC Costing


Average Reels per Batch


Materials Cost per Reel

Contribution Margin

Overhead Cost per Reel

Profit (Loss)





























The traditional costing system that was in place was ineffective and inaccurate. This costing system over allocated costs to A and C, and under allocated costs to product B and D. Consequently, this information gave a false impression that product D was less profitable than it actually is, and that A, B, and C were more profitable than they are. These findings are demonstrated in the bar graph below.


As consultants to Forest Hill Paper Company, we recommend that the company consider the following actions to potentially increase profits and effectively allocate costs. Firstly, it is strategically beneficial for the company to continue to produce products A, C, and D. However, you should discontinue production of product B, as it is unprofitable and is losing the

company money. Product B has been losing the company $2,307 per reel. If the company deems it is essential to keep producing product B in order to retain their customer base, we recommend changing the production schedule. For example, during times of lower demand, you can produce products such as B that do not make as much money, but you will still retain your customers’ business and satisfy their needs. During times of higher demand, by discontinuing the production of product B, the company will be able to produce the more profitable products such as A, C, and D. Another way to change your profit if you deem product B essential to your company, is by producing more consecutive batches.

The cost of doing a grade change for product B is currently $5,875 per reel. If you were to do two batches of product B in a row without doing a grade change, the cost of grade change would drop to $2,938 per reel, and a profit of $625 per reel. After either discontinuing or raising the price of product B, we would recommend running a year long trial period to closely monitoring the profits of each product. If Forest Hill is still losing money, we recommend the company eliminate slitting of products A and C. If you were to drop the slitting costs, products A and C would make approximately $2,300 more in profit per reel. However, we understand that dropping slitting could reduce your competitive advantage and drop your customer base. If slitting is deemed essential, we recommend that you require customers to buy enough of product’s A and C that the costs of slitting are spread out enough that you are making more profit. We also recommend that the company should start the process of converting to an activity based costing system from the formerly used volume based costing system.

To do this, the company needs to better allocate their costs to each product as shown in the graphs above. For example, slitting costs need to be assigned to products that use the slitting machine only. In addition, the company should carefully review the pricing strategy for each product if dropping product B is not an option. You could raise the price of product B to compensate for the loss. These are the recommendations that we have come up with after viewing your financial records. We understand that there are other managerial factors to take into account; however, we strongly suggest that you consider our recommendations. We feel that these recommendations can substantially increase your company’s profits.

Examples of Students Essays

Structure of The company impacts the cost Essay Example

Structure of The company impacts the cost Essay

structure of The company impacts the cost


More Essay Examples on Costs Rubric

1.                  Costs

Given a specific product in company, its production costs compose of three categories; they are fixed, variable, and mixed costs – Structure of The company impacts the cost Essay introduction. Usually, variable costs become dominant costs since it change as the production activities changes. In general, variable costs include the personnel and variable costs as shown in the table 1

Table 1            Type of Costs

The table suggests that the increasing number of workers in a company may cause the increasing variable costs, which in turn decrease the company’s profitability. This situation also occurs in Superior Living, Inc where luxury division points out that the increasing number of `IT and HR drive up the division costs.

            In order to reduce the IT and HR costs, one solution could be made by dividing the costs according to jobs load that the person has. For example, if the IT and HR personnel do not contribute to the luxury division directly, the calculation of costs associated with the production of luxury products should not take into account the personnel costs.

            This solution means that the calculation of personnel costs, in addition to material costs, is based on each division uses. Therefore, the fixed production costs only compose of building/plant rental.

            In the proposed new organization structure, therefore, each division (like luxury division, furniture, durable rental, and outdoor patio) will have their own personnel and marketing costs, for instances. Therefore, the costs of addition of IT or human resource personnel will not be distributed evenly to all division. In fact, the costs will be calculated if the new IT persons are working for software or applications for particular division.

            The solution is needed to manage increasing overhead costs and it is in line with Wallace and Bradvica (2004) that suggest there are three steps to help us adjust overhead depending on the stated of economy and current level of profitability. These steps are:

1.      Identify and Categorize

            Identifying and categorizing overhead costs is necessary to manage overhead. The general categories of overhead are payroll, rents, debt service, and corporate overhead. This condition can be fulfilled by categorizing the overhead costs per division/products so the products’ profitability truly reflect each product’ characteristics.

2.      Add and separate

            The next action is to add up everything in each category to determine the total projected overhead costs.. The total cost could then be separated into three groups: fixed (least flexible), variable (somewhat flexible) and expendable costs (most flexible).

3.      Compare and Adjust

            The next step is to compare the total projected overhead costs to determine how many months the current overhead cost will cover you. Thus, we can compare the overhead determined with revenues and gross profit. If the projected gross profit does not equal or exceed projected overhead costs, then there is a necessity to reduce our overhead costs.


AmosWEB. (2005. Shutdown Rule. Retrieved October 13, 2007 from http://www.amosweb.com/cgi-bin/gls.pl?fcd=dsp&key=shutdown+rule

Hatch, M. J. (1997). Organization Theory. Oxford

Keown Arthur J., David F. Scott Jr., John D. Martin, and J. William Petty. (1997). Basic Financial Management. New Jersey: Prentice-Hall.

Kohli, Ajay K. & Bernard J. Jaworski. (2003). Market Orientation: The Construct, Research Propositions and Managerial Implications. Lappeenranta University of Technology. Retrieved October 13, 2007 from http://info.lut.fi/kati/courses/kv-markkinointi/090246000/Reports/Market_Orientation.pdf

Wallace, Eric and Bradvica, Matt. (2004). Pyramid. Retrieved October 13, 2007 from rsmmcgladrey.com/Resource_Center/…/Pyramid/Pyramid_2ndQ2004.pdf

Examples of Students Essays

Education as a Function of Society Essay Example

Education as a Function of Society Essay

We learn early on that our voice is what makes us distinct – Education as a Function of Society Essay introduction. By it we express our consciousness; we participate in discussions and exchange of ideas; we fight for our rights. It is essential that one finds his own voice, for it is the medium by which he expresses himself, and with that expression he knows that he has an identity, and that as an identity he has control over his actions. It is not surprising then, that as we learn more about the world, the more we develop our own voices. After all, there is an internal integration of what has been learnt and where we would like to position ourselves in an ongoing discourse.

The discourse could be as grand as taking a stand between communism and capitalism, or as vital as gaining respect. It is then education’s purpose to aid us in not only finding our voices, but as well as refining and tuning it. However, the quality of education and of learning and literacy is influenced by social, historical and political factors. In his paper, Rose discussed why students go back to school even after thirty years. These students approach education with trepidation, regarding it highly and they keep on coming back to get the high school diploma and all it represents.

More Essay Examples on Education Rubric

The high school diploma does not only mean that they have achieved some amount of considerable literacy, but also that they have gained respect, as Rose wrote: literacy here is intimately connected with respect, with a sense that they are not beaten, the mastery of print revealing the deepest impulse to survive. These are people who are struggling with poverty everyday but who see education as a key to a better life. Their compositions are riddled with grammatical errors and misspelled words, but still they continue to refine the poverty-stricken voice into one who has a say in society.

Rose shows how poverty greatly affects the kind and quality of education one acquires. As we saw in Rose, students who barely had enough struggled with going to school – they did not have enough to spend on the basic necessities such as clothing and shelter, and in most cases have nothing to eat. Poverty forces students to drop out of school and work instead just to survive. Instead of learning in school, the streets become their classroom. Experience becomes their teacher, and because of necessity and perseverance, they acquire enough skills so they could work.

A young man might drop out of school and be forced to work as a mechanic, and eventually he learns the trade. But his acquisition of such knowledge is not credited because he has no diploma. His earning power remains significantly lower than a mechanical engineering graduate even if he is the best mechanic around. On the other hand, Lu shared her experiences of growing up and studying two different languages during a time when China was at war externally and internally. This war made itself known in Lu’s reading and writing.

She developed two voices – one for English which represented bourgeoisie mentality and another for Standard Chinese which represented her formal education and citizenship. Studying both languages made her see what each language represented, what ideology it was fighting for. If before she used to turn on and off her English or Chinese depending on what she needed, she realized that she has been mimicking the voices that taught her the language. She became silent, afraid to mix up the teachings of the two languages because she has been taught these oppose each other.

Yet, she realized that the war is being fought, and she has to make a stand. Not necessarily with either side, but listening to the two voices, she can find her own stand in a heated discourse. In Lu’s case, economic ability was not a problem. They had the means to get quality education, employing private tutors so they would learn English while attending the Chinese standard school as well. However, it was political and social factors that greatly influenced the quality of Lu’s education.

Although it could be argued that Lu received the best education money could buy, it cannot be considered best qualitatively speaking because the student was not able to find her own voice, to know herself and make arguments for herself. Instead, the politics of that time shaped the kind of education that was taught. Each centered on an ideology, and that determined the way students behaved and thought. Education should be redeeming, guiding the student towards self-discovery. Education does not seek to make clones, but rather of critical, creative, and sensible individuals.

In both cases, social and political factors have influenced the kind of education that the subjects received. In Rose, the people defined as “poor” were seen as somehow lacking in the ability to learn, and they carried that stigma throughout their lives instead of redefining education to suit them. It was not that they were less competent, but that their education was often fragmented because they did not have enough resources to continue their schooling or to feed themselves. In such cases, they learn outside the school – not from textbooks.

When they go back to school, it is more difficult for them to pick up where they left off, not just because of the years that passed by, but more so because they have learned to see themselves as how society perceives them: poverty-stricken, not only financially, but also intellectually. As Rose posited, it seems that we have forgotten how difficult it is to keep before our eyes the negative power of the unfamiliar, forgetting that information poverty constrains performance, neglecting the effect of despair on learning. In this case, social forces reinforce poverty’s vicious cycle.

Thus, these people acquire a low-quality education – at least from the school system. The quality of education they receive from the streets is largely unaccounted for. Our standardized tests only accounts for what is considered education taught in school, but neglects the street skills often needed to survive in the real world. In Lu, the social and political environment constrained her to maximize her full potential, limited her ability to express herself even when she knew two of the world’s most spoken languages and greatly influenced the kind of education that she received.

It was tainted with ideological undertones, which pushed her to not think for herself, but rather to give correct answers expected from her. Especially with reading assignments, it seems that there is always a correct answer that the teacher is waiting to hear: her interpretation of the selection. To be fair, it is not only her interpretation, but of the academe. Students perceive this kind of tension, and pick up on what the school system requires of them. Instead of teaching them to think critically and analyze, they give generic answers to get good grades.

This is no longer a question of ideology, but still, the classroom politics affects student learning and the content and quality of education. Education does not exist in a vacuum. We learn the things we know living within society characterized by social and political dynamics. The quality of education that an individual receives, both formal and informal, is influenced by the environment and its elements by which it is acquired. Poor education results from imposing limits on the learning process – the limitation can take the form of financial incapability, imposition of conformity in thought and work, even social prejudices.

In an environment where the student is regarded as lacking and incapable, it reinforces a culture of poverty in spirit. In an environment where orthodoxy is prized and critical thinking unpopular, the student learns superficially: able to read and write, but not able to reason for himself adequately. He ends up delivering what is expected, not producing anything of his own, not motivated to excel or to use his maximum potential. However, as we saw in the two articles, individuals can triumph over their situations. Rose showed students who held on to learning despite their economic and social status.

Their determination to learn shows that despite the impact of external forces to the quality of education, the individual has the ability to overcome. Meanwhile, Lu showed that what most would consider as high-quality education can impede on self-expression and –realization. It is clear that the materials and subjects taught in school are not the only factors that determine what makes an education good or bad. The conflicting ideologies posed on her by the politics of her time greatly influenced the kind of learning that she got from her education.

Education is a function of all the elements in a society: social interactions, norms and culture, politics. It is important to understand that no one thing fully determines the quality of education; instead, it is the dynamics of all these elements that in fact influence it.

Works Cited:

Rose, Mike, “Crossing Boundaries”, in Reading Culture: Contexts for Critical Reading and Writing. Addison-Wesley Educational Publishers, 1999. Lu, Min-Zhan, “From Silence to Words: Writing as a Struggle”, in Reading Culture: Contexts for Critical Reading and Writing. Addison-Wesley Educational Publishers, 1999.

Examples of Students Essays

Management Accounting– Wilkerson Company Case Essay Example

Management Accounting– Wilkerson Company Case Essay

The purpose of this report is discussing the case of Wilkerson Company that confronting tough competition in price cutting in pumps which caused to a big drop of pre-tax operating income from 10% to 3% – Management Accounting– Wilkerson Company Case Essay introduction. After observing the existing costing allocation, we found out there is an issue on the existing costing report that the manager could not be able to see the real situation. In light of this, there will be brought to the discussion on the feasibility of using an alternative costing method – Activity based costing (ABC) in the latter paragraphs.

The issue of misallocation cost With the use of Traditional Absorption Costing (TAC) which means Wilkerson Company is now only put the costing of direct labor and material in place. As we can see the table 1 below, the percentage of total direct cost allocation in Valves, Pumps and Flow Controllers are 46%, 46% and 52% respectively, and so for the manufacturing overhead are 54%, 54% and 48%. Table 1: Traditional Absorption Costing Product Valves ($)? Pumps ($)? Flow Controllers ($)? Direct Labor 75,000 18%156,250 18%40,000 16%

More Essay Examples on Accounting Rubric

Direct Material 120,000 29%250,000 29%88,000 35% Total Direct Costs 195,000 46%406,250 46%128,000 52% Manufacturing Overheads 225,000 54%468,750 54%120,000 48% Total Cost Allocation420,000 100%875,000 100%248,000 100% Now if we go for ABC method, the company then requires the following six basic steps according to Ray H. Garrison and Eric W. Noreen to implement an ABC system as below: 1. Identify and define cost pools and cost drivers 2. Directly trace costs to activities (to the extent feasible) 3. Assign costs to activity cost pools 4.

Calculate activity rates 5. Assign costs to cost objects using the activity rates and activity measures previously determined 6. Prepare and distribute management reports With refer to the monthly production and operating statistics in March 2000, we can identify the cost pools and cost drivers which are machine related expenses with machine hours, setup labor with production runs, receiving and production control with production runs, engineering with the hours of engineering work and packaging as well as shipping with numbers of shipments.

Then, the activity-based cost rate can be easily generated from plotting the figures from the section of manufacturing overhead below. Now, we can clearly know the rate of each manufacturing activities, for example, the cost rate of machine hour can be calculated from the amount of cost pool divided by the amount of cost driver which is $33,600/112,00 hours =$30 per machine hour for the cost of activity. ] Table 2: Manufacturing Overhead

Cost PoolAmount ($)Cost DriverAmountActivity-Based Cost Rate Machine Related Expenses 336,000Machine hours 11,200 machine hours$30 per machine hour Setup labor 40,000Production runs160 production runs$250 per production run Receiving and production control 180,000Production runs160 production runs$1,125 per production run Engineering 100,000Hours of engineering work 1,250 engineering hours$80 per engineering hour Packaging and shipping 150,000Number of shipments300 shipments$500 per shipment Once we have all the costing information as above, we can generate a comprehensive costing report.

As we seen from the table 2 below under ABC system, now the total direct costs for Valves, Pumps and Flow Controllers have been changed accordingly which are 56%, 56% and 28% respectively since the number has been calculated in using the actual used of resources rather than supplied. In addition, the figures of manufacturing overheads have also been changed based on the calculation of each manufacturing process in terms of the actual numbers of activities have been taken place for each product lines.

With the figures we have from TAC originally and we now generated the figures under ABC system, we can obviously make the comparison between these two methods in the following paragraph. Table 3: Cost Allocation (ABC) Product Valves ($)Pumps ($)Flow Controllers ($)? Direct Labor 75,000 22%156,250 21%40,000 9% Direct Material 120,000 35%250,000 34%88,000 19% Total Direct Costs 195,000 56%406,250 56%128,000 28% Manufacturing Overheads – Machine Related Expenses 112,500 32%187,500 26%36,000 8% – Setup labor 2,500 1%12,500 2%25,000 5% Receiving and production control 11,250 3%56,250 8%112,500 24% – Engineering 20,000 6%30,000 4%50,000 11% – Packaging and shipping 5,000 1%35,000 5%110,000 24% Total Manufacturing Overheads151,250 44%321,250 44%333,500 72% Total Cost Allocation346,250 100%727,500 100%461,500 100% In comparing the product profitability analysis between the use of TAC and ABC, the table 3 below clearly shown that actual gross margin have been changed because of using different costing approach in ABC which reflects the real unit cost for Valves, Pumps and Flow Controllers.

In using the ABC system, Valves and Pumps are matching the company’s target of 35% of gross margin apart from Flow Controllers. With the use of TAC, the gross margin on pump sales is 19. 5% that well below the company’s target gross margin of 35%. This indicates that the current overhead cost allocation practice did not reflect the real costs incurred on the products. The lower actual gross profit obtained was mainly due to wrong cost allocation on the pump product. Table 4: Product Profitability Analysis TACABC

ValvesPumpsFlow ControllersValvesPumpsFlow Controllers Unit Produced 75001250040007500125004000 Standard Unit Cost $56. 00$70. 00$62. 00$46. 17$58. 20$115. 38 Planned Gross Margin35%35%35%35%35%35% Target Selling Price$86. 15$107. 69$95. 38$71. 03$89. 54$177. 50 Actual Selling Price $86. 00$87. 00$105. 00$86. 00$87. 00$105. 00 Actual Gross Margin34. 9%19. 5%41. 0%46. 3%33. 1%-9. 9% By incorporating the operating result in the next page, it indicates the gross margin of 35% has been achieved and the pre-tax operating income has been increase from 3% to 11%.

The reason of going up is not because of increase in profit, but due to the re-calculating the cost and revenue by using different costing method which is relatively close to the reality. Therefore, ABC provides ‘visibility’ for managers who can understand the real costing in each manufacturing activities involved, they can establish clear-cut cause-and-effect relationships between activities and costs. Table 5: Operating Result (March 2000) TACABC ($)($) Sales 2,152,500 100%2,361,923 100%

Direct Labor Expense 271,250 271,250 Direct Materials Expense 458,000 458,000 Manufacturing Overhead 806,000 806,000 Gross Margin617,250 29%826,673 35% General, Selling and Administration Expense 559,650 559,650 Operating Income (pre-tax)57,600 3%267,023 11% For deep analysis of the distribution of overhead costs under ABC system, we can easily get the numbers of each costing activities which included direct labor and material costs, total manufacturing overheads and total cost allocation in each products.

As we see Table 4 below, we discovered that the higher costs incurred in each products are clearly shown such as the greater expenses of the production in Pumps are the machine related expenses and direct labor costs which have taken up 56% and 58% respectively of such total expenses, whereas Flow Controllers taken up 62% each in setup labor and receiving and production control costs respectively.

Therefore, Wilkerson Company can set strategic products planning efficiently and effectively based on these costing structures. Table 6: Distribution of Overhead Costs Valves ($)Pumps ($)Flow Controllers ($)Total ($)? Direct Labor 75,000 28%156,250 58%40,000 15%271,251 100% Direct Material 120,000 26%250,000 55%88,000 19%458,001 100% Manufacturing Overheads Machine Related Expenses 112,500 33%187,500 56%36,000 11%336,001 100% – Setup labor 2,500 6%12,500 31%25,000 62%40,000 100% – Receiving and production control 11,250 6%56,250 31%112,500 62%180,000 100% – Engineering 20,000 20%30,000 30%50,000 50%100,001 100% – Packaging and shipping 5,000 3%35,000 23%110,000 73%150,000 100% Total Manufacturing Overheads151,250 19%321,250 40%333,500 41%806,002 100% Total Cost Allocation346,250 23%727,500 47%461,500 30%1,535,251 100% After examining the costing structures in TAC and ABC systems, we can differentiate these two costing methodologies in terms of advantages and disadvantages.

For the TAC, firstly, it is relatively easier to manage since it mainly takes the direct labor cost into account in considering cost allocation in production process; however, there are different types of industries with the needs of requiring different cost structure so as to provide an accurate company data in use, especially if a large company have variety of products and services which obviously have different labor and other costs allocation in each activity, so TAC could not provide a real picture on cost allocation which causes managers could not make the appropriate decision based on such costing method .

Secondly, TAC is quite ideal for the mass produced products which requires labor intensive process, but not sufficiently flexible to accommodate different production situations as we just mentioned. Since products required to be ever changing to meet the needs of customers in order to be more competitive in the market. At this point, TAC cannot be compatible with the changing needs of customers on different needs of cost allocation under severe competitive environment.

In contrast to the TAC, ABC systems are not inherently constrained by the tenets of financial reporting requirements. Rather, ABC systems have the inherent flexibility to provide special reports to facilitate management decisions regarding the costs of activities undertaken to design, produce, sell, and deliver a company’s products or services. Also, ABC method is ideal for large companies since it provides knowledge for separating the selling of high-volume products with few complexities in production from low-volume products with more complexities in production.

With knowing the cost in each production activity, managers can customise different market situations so that the company can identify which products are most profitable and where to focus sales efforts. However, the setting of cost drivers may not fully explain the cost behaviour because of the selection and coordination appropriateness may varies from subjective preferences or company culture. The main learning outcome from analyzing the above information about Wilkerson Company is manufacturing overhead cost allocation.

To improve the accuracy of the manufacturing overhead cost allocation, the company should adopt the Activity-Based Costing (ABC) method as the current cost system does not reflect the market behaviour that fit with product profitability as we mentioned before. Furthermore, Wilkerson’s product lines are different in nature and delivery process. From the Monthly Production and Operating Statistics (March 2000), it clearly shows that the manufacturing process for flow controller has more activities compared to valve and pump.

For example, to produce 4,000 units of flow controller, we need to consume 100 production runs and 625 hours of engineering work. However, with 50% of the production runs and 60% of the engineering work of flow controller’s overhead resources, the company can produce 12,500 units of pumps. Besides that, flow controller also has a highest number of shipments per month compared to pump and valve.

Also, the distribution of manufacturing overheads to the total cost ratio is much greater than the direct labor to total cost ratio which means the TAC system cannot provide accurate cost information to the managers since it mainly takes the labor cost into account. Lastly, the required percentage of pre-tax margin (10%) can be achieved if under ABC system (11%). Therefore, we suggest switching from TAC to ABC approach which focuses on the activities required to produce each product and allocates cost based on that product’s consumption of those activities.

In addition, Wilkerson has a group of loyal customer base for their Valves and major product line of Pumps sustaining in market. Also, the gross margin of Valves ad Pumps both achieved the required rate at 35% under ABC system, as well as there are reduction in cost for both Valves (17. 55%) and Pumps (16. 86%). Therefore, both in operational and market strategy, Valves and Pumps are suggested to maintain the existing price at $86 and $87 respectively. However, there is an increase in cost of producing Flow Controllers (86. %) under ABC system, there will be an option for management decision on whether keep the production line of Flow Controllers because its actual gross margin is at -9. 9% which far below the required rate. If they close down the flow controllers, they can spread the production cost to the other relatively profitable products or looking for other new opportunities. However, we cannot make sure the alternative opportunities can perform better than flow controllers.

Instead, if we keep continuing the production, we must think about the reduction in cost and better overhead management so as to increase the gross margin. At this point, we can pressure on the salesperson to close more deals to compensate the low volume cost. For example, with more demand on flow controllers, then we can negotiate a better deal from logistic company on the cost of shipments. As Wilkerson raised the price previously by more than 10%, we can think about the range from 10%-35% in order to compensate the required rate of 35% of gross margin.

Of course, more value added service may be required at such price so as to reduce any effects on demand. In summary, we know that Robert Parker is facing an issue of cost misallocation on the production lines. Since the company using the traditional absorption costing (TAC) in which costs are accumulated in a pool and then allocated to specific products based on a single, plant-wide base, such as direct labor hours utilized in producing the product. However, such method brings to the wrong company data on gross margin and pre-tax operating income.

If Wilkerson still keeps using TAC, managers will be easily misled by the existing cost report, so that the senior management may not be able to have a real picture on making the correct decision towards the business planning. In light of this, the advice of recommending Activity-based Costing (ABC) instead is mainly tackle the existing costing issue because ABC allocated staff and overhead costs to products based on how the products actually consumed or generated the costs. In ABC, there are cost drivers, i. e. osts are driven up or down by these factors such as using units of production, labor hours, machine hours, floor space used, production runs, number of shipments, hours of engineering work and sales costs as drivers. Since we have all these relevant drivers that designed to provide more accurate information about production and support activities and product costs so that management can focus its attention on the products and processes with the most leverage for increasing profits. It helps managers make better decisions about product design, pricing, marketing, and mix and encourages continual operating improvements.

In this case, we suggest to keep the existing production of Valves and Pumps because they have stable demand and relatively produce in large volume , whereas the cost of shipping and packaging as well as the engineering overhead are obviously greater than the other 2 products, so we need to focus on the decision making on Flow Controller whether close down the production line or keep it with decrease in its costing on shipment by looking for other cheaper logistics company or increase the percentage of price rate by incorporate with more customer services to reach the gross margin at 35%.

Examples of Students Essays

Destin Brass Essay Example

Destin Brass Essay – Part 2

1 – Destin Brass Essay introduction. Use the Overhead Cost Activity Analysis in Exhibit 5 and other data on manufacturing costs to estimate product cost for valves, pumps, and flow controllers. Exhibit 1 shows the estimated product costs for vales ($37. 70), pumps ($48. 79), and flow controller ($100. 76) using the information provided in the Destin Brass case study. Exhibit 1: Estimated Product Costs for Valves, Pumps, and Flow Controllers 2. Compare the estimated costs you calculate to existing standard unit cost (Exhibit 3) and the revised unit cost (Exhibit 4).

What causes the different product costing methods to produce such different results? Exhibit 2 illustrates the unit costs for valves, pumps, and flow controllers using 3 different methods of calculation. All three costing methods give us different cost/unit for each product because each method allocates overhead costs differently. Standard costing allocates overhead as a percentage of direct labor, regardless of the percentage of overhead used for each product. The revised method, allocates overhead at an absorption rate based on material related overhead.

More Essay Examples on Cost Rubric

ABC method identifies the cost of each activity and allocates overhead costs on a per item basis, taking into consideration the usage of each resource. Valves have the lowest cost/unit using all three methods. When it comes to pumps, the standard unit cost and revised unit cost both show pumps as having the highest cost/unit, followed by flow controllers. However, ABC shows flow controllers with the highest cost/unit followed by pumps. Exhibit 2: Comparison of Costs 3. What are the strategic implications of your analysis?

What actions would you recommend to the managers at Destin Brass Products Co? Exhibit 3 shows that Destin Brass is losing money on flow controllers, with a gross margin of -4%, on valves, it is at its target gross margin of 35%, and with pumps has a high gross margin 40%. This might explain why the increase in prices on flow controllers has no impact on demand, the controllers are undervalued. It also might explain why competitors keep lowering prices on pumps while continuing making profits.

The ABC analysis shows that Destin Brass is also in the capacity of lowering its prices on pumps and keep making profit. To maintain its target profit margin of 35% and remain competitive in the market, Destin Brass needs to increase prices on flow controllers, decrease its prices on pumps, and maintain its prices on valves. Exhibit 3: Product Profitability 4. Assume that interest in a new basis for cost accounting at Destin Brass Products remain high. In the following month, quantities produced and sold, activities, and costs were all standard.

How much higher or lower would the net income reported under the activity-transaction-based system be than the net income that will be reported under the present more traditional system? Why? Assuming that quantities produced and sold, activities, and costs remain the same for the following month, overall net income should be the same under both systems. However, net income per item would be different. The different methods don’t change the company’s total earnings (or profit), it only changes the unit/costs of the products, in this case, valves, pumps, and flow controllers.

Examples of Students Essays

Evaluation of Methods Essay Example

Evaluation of Methods Essay

The major problem I had during carrying out this research was that, it was difficult for me to find Indians from the last generation who were brought up in the Indian society – Evaluation of Methods Essay introduction. Most of them moved here at a young age, therefore it would mean that they would have grown up in a British society and tend to have the British norms and values and not the Indian culture.

Another trouble that I had to face was; asking teenagers for their opinion on arranged marriages. As I asked teenagers from the age of 13, some of them had not decided or thought of their marriages, and they felt they cannot complete the questionnaire, as they had no idea of the marriage that they would like to have, and returned the questionnaire uncompleted. Therefore it was difficult for me to evaluate my questions, as most of them were unanswered. I solved this problem by; as I gave out the questionnaires than the expected amount, I used those results to complete my results, so at the end I did get the total of 20.

More Essay Examples on Sociology Rubric

The main disadvantage was that; my respondents knew what I my trying to find out, so they gave answer which would agree with my hypothesis. For example, some might be for arranged marriages, nevertheless my hypothesis says the opposite, and consequently they would give the answer that will prove my hypothesis. Even though it is good on one hand, as there is more chance of proving my hypothesis is correct; however this will not give me an accurate result of what the respondents’ actual view on arranged marriages. This will certainly affect my results.

Another disadvantage of my method was that; some respondents were doing the questionnaire in groups. Even though they were meant to do it independently, some did it in groups. This will definitely affect my results. When doing it together, they will often share their views to each other, and the result of this would be that each of their answer will be influenced by each other. If one thought that arranged marriages are actually very good, but as doing it with their friends, there will be more chance of them writing down what their friends think, meaning that their results will depend on their friends’ results. This therefore shows that, my results are not going to accurate, since some of the results are not going to be accurate because some of the answers were relied upon others’ answers.

Quota sampling was another problem. To reduce my time and money, I have used this sampling but this is not completely random, and each individual did not have an equal opportunity of being selected. As I just randomly picked each of them, it could have been a group of friends who share the same opinions. So their results will depend on each others, therefore this will affect the precision of my results.

However, the most useful observation about my method was my pilot study. I had many problems with my pilot study, including; some of them did not understand the questions clearly, some misunderstood the question and also I did not include some relevant questions which could be very useful for my research. From doing the pilot study, it gave me a chance for me to improve my questionnaire, so the results I get are more relevant to the topic, and also my respondents understand the questions unmistakably.

My sample may not have been representive because, sociologists would know that a small and a representive sample will only reflect the group from which it is drawn from. So the larger the group of sample, the more precise answer will be reflected. However the rate in which improvement in the precision decreases as the sample size increases. However, I have only done 40 samples from both age groups, if I was to increase the sample from 40 to at least 80, so the precision of the sample will double. Also my research is on the whole of UK, but I have only asked people in London and only from some areas. This means that this is not representive to the whole of population in UK.

My results may not have been accurate because of the problems with my sampling and methods. The data I have collected are not very accurate, for example the questions I asked teenagers and adults about; if they consider themselves if they have traditional Indian value. The results for this question may not be accurate because, some may have thought they have the traditional Indian values for certain factors but do not for others, but given the answer was YES. Therefore it means that these results are not very accurate. Nevertheless according to all my questions I think my results are good enough to prove/disprove my hypothesis and answer my questions in my aims.



My first aim was to do a survey to find about either younger Indians and elder Indians prefer arranged or love marriage.

I found out that 70% of the population of 20 from the previous generation had an arranged marriage, but only 10% wants to get an arranged marriage from this generation. This shows how the issue on arranged marriage has changed from the Indians who were born and brought up in India and the teenagers who were born and brought up in the western society. But this does not necessarily mean that amongst the teenagers 90% will defiantly not get an arranged marriage, but their opinion is against the issue of arranged marriage. This can be seen from the first question that 50% teenagers said that arranged marriages are bad.

As most of them have a strong negative opinion about arranged marriages, therefore it means that it is less likely for them to get an arranged marriage, but their opinion could change in their future life, therefore I cannot actually say that these 90% will defiantly not get an arranged marriage. This is also similar to those 10% who said they do not want to get an arranged marriage. Their opinion may change in the future and may want to get love marriage. But by looking at this question it can be seen that the amount of people who had an arranged marriage in the previous generation is higher than those younger Indians who wants to get an arranged marriage in the future.

In my sociological context I have said, this difference can arise for several factors;

It could be because of ‘assimilation’. The state of change in the teenagers mind could have made them to assimilate form the traditional Indian values to the Western British values. This can be proved from the question I asked them whether if they thought they had the traditional Indian values. The adults’ response was that 65% said they did in their teenage ages and 40% said yes from the teenagers from this generation. This shows the decrease in the number of people for those who follow follows the traditional Indian values. To prove this it could be because of assimilation. This can be seen from the question I asked them about whether their opinion about arranged marriages would differ if they lived in UK/India.

The adults responded that; 60% said yes, that their opinion would change if they lived in UK when they were young, and similarly 60% of the teenagers said that their opinion would change if they lived in India. From this it would appear that, in order to ‘fit in’ with the western society teenagers feel that they have to change opinions on certain issues. As arranged marriages are seen ‘not common’ in this British society, and many people are against it, those Indians who were brought up according to this society would more likely to assimilate their opinion too.

The next context I have believed was important was primary and secondary socialisation. People in India are taught and grown up differently to people in UK. The social norms expected from both societies are different. In India, from a young age children are expected to learn that arranged marriages are the ‘best’ and ‘normal’ way of getting married, but in this society it was seen the opposite; they were taught that love marriage is the most ‘best’ and ‘normal’ way of getting married.

Therefore people here and there are socialised differently and this means that their opinions will differ. Indians who were born and brought up in UK would definitely be socialised into this society, this is to assimilate them here. This can be seen from the question I asked them about the importance of marriage which is placed in India/UK. For this question 100% of the adults population said that there is a lot of importance is placed on weddings in India and not much in UK. This shows, the way in which these people are socialised, more importance of weddings is placed in India than in UK.

Another context, I have said is the culture in both these countries are totally different. The culture on arranged marriages is stricter India than in UK. This can be seen from the question whether their opinion about arranged marriages if they lived in India/UK and why. The adults’ response was that 50% said it is because of the difference in the culture too. Both these age groups thought their opinion will change depending on the country which they live in; as the culture will differ.

The final context I have said is about the norms and values which is learnt is different in both these two societies. More expectations are placed on Indians in India than Indians in UK. These norms and values are learnt from their culture and primary and secondary socialisation. It is the norm to get and arranged marriage in India, and as it is followed from the ancient times, the values expected from each individual are high.

Whereas the norm in UK is to get love marriage, and the values expected for them to get an arranged marriage is very, very small. This can be seen from the question I asked them about, what they thought of arranged marriages. The adults responded that 75% said it is very good but the teenagers’ response was 10% which said it was very good. This shows how people’s opinion on arranged marriages from the same background has changed according to what they have learnt and taught.

As the norms and values is FOR love marriage, this is what young Indians assimilate. This context can also be proved by the question I asked about teenagers what they thought of the Indian culture promoting arranged marriages. Most of them answered ‘unsure’. This is because if they were brought up in India the norms and values which they would learn are different, so they will be brought up thinking that is the ‘best’ way of marriage. But in this country it is not the same, so they feel they cannot just agree or disagree on the Indian culture promoting arranged marriages and the norms and values which are taught and learnt is different.


My second aim was to compare these two sets of results and see the link between them. By comparing these results, I have seen that their opinion on arranged marriages change according to the society in which they were brought up in. All my results and my graphs for my questions show that people from the last generation are more supportive and in favor for arranged marriages, but people who were brought up in UK in this British culture are more against the issue of arranged marriages.

Many people at that time had an arranged marriage that was brought up according to the Indian culture but teenagers who were brought up in this culture do not want to get an arranged marriage in the future, as their opinions are all against the issue. This comparison can be seen from the answers I got from the questionnaire. For adults 70% said they did have an arranged marriage and amongst teenagers only 10% would like to have an arranged marriage in the future.


My final aim was to prove or disprove my hypothesis. From these results I have collected, I conclude that arranged marriages are decline amongst Indian communities in UK. This is due to assimilation, culture and primary and secondary socialisation. However, this hypothesis could not be proved in relation to the whole of society as my results were not accurate due to an unrepresentative sample group. Therefore, generalization cannot be drawn and applied to wider society based on such methods.


For this research I have decided to use a questionnaire. It is a series of written questions which people have to complete it themselves. The benefit of a good questionnaire that it asks people the right questions to find the information that the researcher wants to find about, in a clear and as simple as possible and as short as possible.

There are many advantages and disadvantages of using a questionnaire but also some disadvantages. The most important advantages of using a questionnaire are that;

It is very useful for reaching a large number of people as they just are handed out to widely dispersed people. It reduces bias, as the researcher’s opinion will not influence the participant doing the questionnaire in a certain way. And finally it will be easier for me to analyse a questionnaire compared to alternative methods.

But on the other hand the disadvantages of using questionnaires are that; the questions are standardized, so the questions cannot be clearly explained, this means that the participants may misinterpret the question. Another problem is that, open ended questions can cause many problems as it may take a long time to analyse the questions. Questionnaires may be answered superficially by the respondents as it may take a long time to complete it. They may not answer it truthfully as they could think it will not be beneficial or they might even penalize by giving their real opinion about the topic.

These problems can be sorted by;

By making sure that the participants do not misinterpret the questions, a pilot study should be taken on a small group of participants, so that the participants fully understand the questions.

The problem of large amounts of result can be reduced by limiting the space available for the students to write their answer of sample students and only survey portion of them. I cannot avoid asking open questions, as it is necessary for me to get in depth some opinions. But this does not mean they have to write a lot.

To reduce the problem of participants answering superficially is by avoiding too many people to answer the questionnaire.

To issue of answering the questionnaire not truthfully and thinking unbeneficial can be avoided by letting the participants know the information which is being collected is beneficial and also telling them to answer the questions as honestly as possible and tell if their response is negative it is just as a positive opinion.

I decided not to do an interview because it takes a lot of time, as I have to go around each individual and ask them the questions. Whereas if it was a questionnaire, I can just give it to them and they can complete it in their own time, as this would not take a long time. Another problem is that it is not useful for a large number of people. As before, it will take a long time to ask each question on a big scale. Finally, in an interview it is difficult to discuss personal questions. This will make them answer untruthfully and will definitely affect my results. For these reasons I think that a questionnaire is better than an interview, as problems in the questionnaire can be solved simple than an interview.

It is not possible for me to give every single person a questionnaire; therefore I have to select a small sample of the overall group. The sampling method I am going to use for my investigation is Quota sampling. Quota sampling is where the “interviewer is told to go out and interview an exact number of specifically identified groups of people in direct proportion to the existence in the population as a whole” (source; sociology alive by Stephen Moore).

The advantages of using Quota sampling is that it is very quick to organize. However the disadvantages are that it is not representive of the population as a whole compared to other sampling methods. Also, as it is non-random, it is hard to find out the possible sampling errors. So, for this investigation I know half the population is going to be teenagers and the other half going to be older people from both gender, so the interviewers are told to find people from both the age groups in both gender (male and female) in the correct proportion of the population.

Ethics is very important when doing a research. It is being responsible for your respondents. In this study I will ensure that this research is entirely ethical. I will do this by;

Keeping the questionnaire confidential- this means that I will ensure that the names of people who took part in my study are kept secret. I will do this by making sure the questionnaire is anonymous. This means that the participants do not need to put their name in the questionnaire. I will leave these questionnaires with my teacher and if anyone wants to fill them in, they can do it and return it to the teacher, so that I will not know who did which questionnaire.

I will also ensure that this questionnaire is an informed consent research. This means that I will tell the person what the study is about and ask them if they would be willing to take part in the study before I get them to complete the questionnaire. As, this would be an anonymous questionnaire, at the top of the questions I will write what this reach is about and they can choose if do or do not want to take part in my research.

Finally, I will make sure that there is not harm done to my participants. This means that I will ensure that the person who takes part in this study does not come to any harm either physically or emotionally. I will do this by not asking the person any embarrassing questions or forcing them to answer any questions.

For this research I am going to ask 20 people from both age groups. For the teenagers I am going to ask people between the ages 13-19 and for adults I am going to ask between the age groups of 30-40.

Before I carry out my research I am going to do a trail run (pilot study) to see if the participants understand the questions clearly and see if I need to make any improvements in my questionnaire to make the questions more relevant to my topic.

Pilot study

Before any study is conducted by the researcher, they will want to conduct a ‘dry-run’ just to make sure that have got everything right. This ‘dry-run’ is called a pilot study. There may be problems with the way questions have been written so people cannot understand them, or perhaps there are too many questions so that people get bored. To make sure this does not happen it is my responsibility to firstly conduct a pilot study. It would help me to identify any problems and would enable me to make changes before carrying out my full scale study.

After doing the pilot study I spotted that I had to improve some of my questions to make them more relevant to the topic I am researching and also improve the way my questions are phrased so the respondents understand them more clearly.


Age and gender

These factors will enable me to make links between the data obtained from particular groups of people. I think these questions are fine, so I am going to keep this for my real questionnaire. From this I can be able to see that I am not biased that I ask both genders from a variety of age groups.

‘What do you think about arranged marriages?’

I think this question is quite important to the topic which I am researching, therefore it is necessary for me to keep this question, but I have given them space to write their opinions, but for me to easily analyze the data it is necessary for me to keep the questions as closed as possible and also I have to make sure my participants do not get bored of writing. This means, I think I should give them a list of options which they can choose from. This would make it much easier for them to choose their answer from and for me to analyse the results.

‘Did you get an arranged marriage?’

This is also an important question for this research, it is necessary for me to keep this question. From my pilot study I do not think anyone had any problems with this question, so there is no need for me to change this question.

‘Did you follow the Indian culture in your teenage years?’

Again this question is significant to my topic for me to compare and see if the old generation followed the Indian culture and if the Indian children who were grown up in this British culture follow the Indian culture too. There seems to be no problem with this question therefore I am keeping it the same.

‘Do you think arranged marriages have been less popular for the last 10 years? And why?

This question is needed in my questionnaire for me to find out the opinion of how they think the culture of the new generation of Indian children in UK has changed. Just from my pilot study I had a variety of answers which I think would help me to support my sociological context.

‘From your experience what would you prefer?’

This question would help me to compare which type of marriage they had and if this differs from the way they got married. This way I can see if they prefer the marriage in the way they got married or if the other is a better option.

‘Do you think your answer will differ about arranged marriages if you lived in UK when you were younger? If yes why?

This question is also important to my questionnaire as from this I can see if it makes a difference to people’s attitude towards arranged marriage depending if they live in UK or India, and I can find out the reason why they think this.

‘How much importance is placed on weddings in India?’

This question is necessary to my topic as it is possible for me to see from their experience how much importance a wedding is in India. But in order to improve my question, I can also ask how much importance is placed on weddings in UK. Therefore I can compare both of the results and see what they think about marriages in both countries, and how they are considered to differ.

‘Do you think the number of arranged marriages is on the decline in UK?’

This question would help me to conclude my overall hypothesis so it is important for me to keep this question.


‘Age and Gender’

Similar to the adults’ questionnaire the questions on their gender and the age are fine so I kept them for my real questionnaire.

‘What do you think about arranged marriages?’

This is an important question for me to see what the teenagers in UK think about arranged marriages and if this question contrasts the answers given by the adults. However I have given them space to write their opinion, to reduce the chance of them getting bored of writing and to make it easy for me, I think I should give them a range of options for them to choose from. So, it is easy for them to choose the answer which they think is more suitable for them. To make this question more relevant, I should also include another question, asking in which way they want to get married. This idea was given to me by one of my respondent. As this question would tell me a rough idea of what their future decision is going to be, so it is possible for me to see if the amount of arranged marriages is going to drop and also see if it has already dropped.

‘In which way did your parents get married?’

This question would help me to see if their answer on marriages differs from the type of marriage their parents had. However, the problem with this question is that, it might be difficult for some people as their parents did not have a marriage at all, but cohabitating. This means to improve the question I should ask ‘if your parent did get married, in which way did they get married?’

‘Do you think you follow the Indian culture?’

This question, from my pilot study many people found it difficult to answer this question. This is because the question is not specific enough. They were not sure in which way I meant culture, i.e. food, clothes etc. This means I have to make this question a bit more detailed by asking if they hold the traditional Indian values. This would make it clearer for people answering the question.

‘What do you think about the Indian culture promoting arranged marriage?’

This question would help me to see what the teenagers’ opinion about arranged marriage in India. If they are against the arranged marriage then it would mean the opinion on the Indian culture is different according to what is supposed to be. The question ‘why’ would let me see their personal reason on what they think about arranged marriages.

‘Do you think your answer will differ about arranged marriages if you were living in India?’

This question would help me if their opinion on marriages would change according to the society in which they are living in. It is relevant for me to keep this question.

The question ‘why’, would let me know how their opinion differ. From this i would be able to compare it to my sociological context and if those were the reason which made them change.

Overall from both my questionnaires I made some changes to make it more relevant to my topic and easier for my respondents to easily understand the questions.

One major improvement to both my questionnaires is that, at the top I should say what this research is about, this is to make my research ethical. Also, from the questionnaire for the adults at the top I should also say that they should only complete the questionnaire only if they are married.

Finally at the end of the questions I should say thank-you for their time spending doing the questionnaire.

Examples of Students Essays

Guessing on the EOC Essay Example

Guessing on the EOC Essay

Well – Guessing on the EOC Essay introduction. Here are a few things you can do to increase your chances of guessing the correct answers. 1 . ) Process of Elimination: this is probably the most straightforward and most commonly applied method most students will turn to. It’s also the most effective. Most of us start with the usual question: which answer choices cannot possibly be correct? But what If you can only eliminate one? Well, it’s K if you can only eliminate one. So long as you can eliminate one, you can ask more “advanced” questions to help refine your guesswork.

In math, you’ll see questions that share the same numbers or variables in some of the other answer choices. Sometimes, only one of them will posses a certain answer, and the other three will posses other answers. Usually, the one deferent one Is wrong. Sometimes there will be two answer choices that are the exact same thing (e. G. 2/1 or 2) which automatically means those are Incorrect. Lastly, you’ll want to address what you already know, and see if any of the answer choices contradicts what you know. Sometimes, even the most basic of knowledge can help you. 2.

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Observe other questions: this one Isn’t as commonly known. However, It’s a little known fact that some of the other questions can help you answer previous ones. For example, one question may ask what Ambivalence means, and the other question might ask you which scenario isn’t an example of ambivalence, which means that three of the answers must deal with ambivalence. Using this knowledge, we can observe three of the answer choices, and define what makes three of them the same, and then go back to the previous question and use the knowledge to answer the question.

This will not always work, but It will almost always help with at least one question. 3. ) Analyze what the question is asking: sometimes we’ll miss things, or sometimes it can help eliminate answer choices. Deductive reasoning and logic are good tools here, as wordy questions will often give away what answers arena correct before you 4. ) Answer choice patterns: most people will stress out if the answer for a question is the same letter more than three times.

The trick is to not do this unless you bypass vie, since tests will use these as fear factors for people who are guessing, and they’ll put the “second most correct answer” as the letter you get, and make the real answer for the next question the same thing, in an effort to confuse you. Be confident! That is not to say that you should be foolish: repetition is pretty sketchy, go back and re-read a question and the answer choices and decide if the answers are correct or not. If you are 100% sure you have the correct answer, letter patterns aren’t something you should fret.

Examples of Students Essays

Wilkerson Co. Essay Example

Wilkerson Co. Essay

Wilkerson’s competitive situation is that of declining profits due largely to chronic and severe price-cutting on pumps, the company’s main product in terms of units produced (Exhibit 4) – Wilkerson Co. Essay introduction. Being a standard commodity product, demand for pumps is price elastic, and customers look for the cheapest price irrespective of the company they buy from. With its competitors constantly lowering their prices, Wilkerson’s only option for remaining competitive in the pump market was to match these price cuts. As a result, the actual selling price of pumps is $87, well below the target selling price of $107. 9 (Exhibit 2). Consequently, Wilkerson’s actual gross margin of 19. 5% on pumps is well below the company’s uniform target line of 35% for all products.

When period costs such as selling, general and administrative expenses are factored in along with taxes, it is quite likely that selling pumps is losing the company money according to their standard unit costs. The high unit costs for pumps relative to Wilkerson’s two other products, valves and flow controllers, are rooted in the fact that pumps require . 5 hours of direct labour per unit, whereas valves and flow controllers only require . hours per unit. With Wilkerson’s direct labour rate being $25/hour, the extra . 1 hour of labour adds $2. 50 to the direct labour cost for each pump relative to a valve or flow controller. This difference is compounded by Wilkerson’s overhead allocation method, 300% of direct labour. As a result, manufacturing overhead for pumps is $7. 50 higher than for valves and flow controllers. When added to the extra $2. 50 of direct labour costs, the unit cost for pumps is $10 higher than other products before any consideration of direct material costs.

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We will later explore the use of activity-based costing (ABC) to attempt to provide a more accurate analysis of Wilkerson’s overhead cost structure. In contrast to the poor performance of its pumps, Wilkerson’s other two product lines are doing well. Valves are also a commodity; however, Wilkerson’s actual gross margin is very close to the 35% target rate. This suggests that Wilkerson’s traditional cost structure is fairly accurate when applied to valves. The accuracy of this cost method for Wilkerson’s initial product likely explains its continued use when the company expanded to pumps and flow controllers.

Another factor that may be positively contributing to valve sales is the customer loyalty Wilkerson established due to its high-quality products. While valves and pumps are commodity products, flow controllers are highly customized products that require more detailed manufacturing, whereas pumps and valves can be manufactured in an “assembly-line” style. As Exhibit 4 shows, flow controllers have substantially more production runs, shipments, and engineering work than valves and pumps, despite having the least production and machine hours per work.

The large number of production runs and hours of engineering work are due to the unique nature of each product, requiring more detailed engineering and different components for each product. Since each flow controller is relatively unique, it is more difficult for Wilkerson to ship in bulk, which explains the fact that over 70% of Wilkerson’s total shipments are allocated to flow controllers. Despite all this, Wilkerson maintains a healthy 41% gross margin on flow controllers, even after raising prices by 10% of the target price.

This is likely due to either a high-quality product relative to its competitors, or the standard unit cost of flow controllers being too low. ABC will allow the standard unit cost of flow controllers to be better assessed, and the reason for the high gross margin of flow controllers will become clear. Overall, Wilkerson is in a precarious competitive situation due to the low gross margin on pumps, and this is the main problem that must be assessed. Since raising prices to increase revenue is not an option with a commodity, cost of sales must be reduced in order to increase gross margin.