Understanding what it means to be a Christian Essay

Understanding what it means to be a Christian - Essay Example Did Jesus need to be born of a virgin as a condition of his being a savior? Virginity being a very personal and unseen condition, how did the bible determine if this was truth? Speaking of bible and the truth brings us to the third and last topic: does the bible have authority? Is it truly God’s word as Christians have been claiming from time immemorial? The classic story of a young boy illustrating the depth of the mystery of the Holy Trinity by attempting to fill a small sand pit with all of the water from the sea depicts the magnitude of God’s wisdom and the limits of human understanding. Jesus Christ was known to be the son of God, the only begotten son sent as the sacrificial lamb to save the whole world from the curse of sin by dying on the cross then resurrecting from the dead after three days. This sums Him up as being not only God nor only man but both. As Jesus Christ, he is totally human yet possessing Godly attributes and power setting him apart from ordinary men. His feats prove that He is â€Å"not of this earth† baffles the understanding of the people who witnessed him perform miracles and speak with power. Documented in the bible were many statements that concern the deity of Christ. From the old testament to the new testament, prophets have proclaimed his coming or exalted his name in praise. Isaiah, b orn hundreds of years before Jesus’ birth called Him â€Å"The Mighty God† (Isa.. 9:6). Paul was â€Å"looking for that blessed hope, and the glorious appearing of the great God and our Saviour Jesus Christ† (Titus 2:13). Paul also quotes in his teachings an early church doctrinal statement, â€Å"God was manifest in the flesh, justified in the Spirit, seen of angels, preached unto the Gentiles, believed on in the world, received up into glory† (1 Tim. 3:16). Jesus himself introduced that He was the son of God, although knowing his metaphoric language, He did not do so directly. He testified that â€Å"Before Abraham was, I

Apple's Make-vs.-Buy Decision Research Paper Example | Topics and Well Written Essays - 750 words

Apple's Make-vs.-Buy Decision - Research Paper Example Another appropriate approach for Apple to recruit talent is to hold a job fair in technical schools and universities where there is an abundant supply of fresh and raw talents which Apple can mold according to its company culture. 2. Describe the recruiter traits and behaviors that would lead to the most successful recruiting campaign for Apple. Apple is in a very competitive industry where hiring the best and the brightest is also a competition among the industry players. Having this kind of environment, it is necessary that the recruiter has to have the traits that attract the best and the brightest and represents Apple well as an organization. The critical trait that a recruiter in Apple must have is its high aptitude and learning curve in technology. The best and the brightest employees are also equally discerning about their potential employers and sees the company through its representative- the recruiter. It would then necessary to impress potential recruits that Apple is the company that they could grow professionally when they work for the company. When it comes to behavior, the recruiter does not have to rigid which is typical among HR personnel in the corporate world, but could be casual as long the recruiter knows the job and the industry. Professionalism in the IT industry is gauge not by its appearance but what it can do. Its founder in fact, Steve Jobs was known to be fond of wearing jeans in coming to work. 3. Suggest three (3) ways that Apple can effectively plan for HR resources. Rank in order of cost to implement. a. Institute and strengthen employee retention program Apple should institute and strengthen its employee retention program so that it would not lose them to competition and embark again in a costly effort of recruiting new talents. Just like getting new customers, recruiting employees can also be costly in terms of opportunities lost (Dernovsek, 2008) due to the absence of talents that would do specific task. In short, Apple must f irst arrest any employee turnover before embarking with any recruitment program. b. Hold job fair Job fairs are relatively cost efficient way of recruiting the right talent (Guld, 2007). It has to be conducted in the university campus or onsite to â€Å"capture† the market of potential talents. In addition, the remuneration requirements of these potential employees are not also that costly compared to a seasoned employee because they will be joining the company at an entry pay grade. c. Buy another company While this may be convenient way of having the necessary talent for the company to do the internal manufacture of chips for Apple, it could be expensive and therefore requires careful consideration before making the purchase because it may affect the company’s bottom line if the acquisition proves to be wrong. 4. Discuss the benefits that forecasting provides for Apple. Forecasting talent need and its accompanying cost provides Apple the advantage of foresight. Forec asting places Apple in a unique and better position to prepare now for what is needed in the future so that when the demand rises for their microchips and intend to do it internally, they already have the talent to get it done. Recruiting the necessary talent when the need is already there may be considered too late because there is a gap between the actual need and respond time of the company’

The Holy Grail Essay Example | Topics and Well Written Essays - 1000 words

The Holy Grail - Essay Example Nevertheless, they would say the Holy Grail was not only a mystery, secrecy, or adventure but it also required much valuable knowledge from people if they shared the same historical background. A brief discussion on the historical background of the Holy Grail however, may be of some help in understanding the thesis. In the modern day, a majority will agree that the Holy Grail is a cup or a goblet that is related to Christ. However, we should not assume that the Holy Grail is merely an object. People also have other ideas about the Holy Grail that it could be a Blood Line, figure of Christ, or even Christ himself. The Holy Grail is a symbol of blood from Christ and that it was also the cup used while they were drinking wine. In addition, it was also used to gather the blood of Christ while he was hung on the cross. Some people believe that this cup has lots of miraculous powers.. For instance, it has the privilege to communicate with God, which, some believed, might bring them treatme nt, recycling, even immortality. There is also testimony to the assumption that the Holy Grail is the Blood Line of Christ. The word Holy Grail has changed a couple of times and Sangreal is just one of the words which referred to Christs cup before the advent of the word Holy Grail. The word Sangreal connotes a word San Greal that also suggests the meaning of Blood Line of Christ. The evidence of this theory is comes from the belief of some people that a baby was actually born to Christ and Mary Magdalene. Some theorists proclaim that this royal bloodline still remains today. The theory that we can finally come to about the Holy Grail is that the Holy Grail is just a cup, which simply symbolizes Christ. This is what the Catholics believe. In Catholicism, it is believed that Christ is sanctity, therefore, he did not marry Mary Magdalene nor did he have any children or any sort of bloodline.

Apple's Make-vs.-Buy Decision Research Paper Example | Topics and Well Written Essays - 750 words

Apple's Make-vs.-Buy Decision - Research Paper Example Another appropriate approach for Apple to recruit talent is to hold a job fair in technical schools and universities where there is an abundant supply of fresh and raw talents which Apple can mold according to its company culture. 2. Describe the recruiter traits and behaviors that would lead to the most successful recruiting campaign for Apple. Apple is in a very competitive industry where hiring the best and the brightest is also a competition among the industry players. Having this kind of environment, it is necessary that the recruiter has to have the traits that attract the best and the brightest and represents Apple well as an organization. The critical trait that a recruiter in Apple must have is its high aptitude and learning curve in technology. The best and the brightest employees are also equally discerning about their potential employers and sees the company through its representative- the recruiter. It would then necessary to impress potential recruits that Apple is the company that they could grow professionally when they work for the company. When it comes to behavior, the recruiter does not have to rigid which is typical among HR personnel in the corporate world, but could be casual as long the recruiter knows the job and the industry. Professionalism in the IT industry is gauge not by its appearance but what it can do. Its founder in fact, Steve Jobs was known to be fond of wearing jeans in coming to work. 3. Suggest three (3) ways that Apple can effectively plan for HR resources. Rank in order of cost to implement. a. Institute and strengthen employee retention program Apple should institute and strengthen its employee retention program so that it would not lose them to competition and embark again in a costly effort of recruiting new talents. Just like getting new customers, recruiting employees can also be costly in terms of opportunities lost (Dernovsek, 2008) due to the absence of talents that would do specific task. In short, Apple must f irst arrest any employee turnover before embarking with any recruitment program. b. Hold job fair Job fairs are relatively cost efficient way of recruiting the right talent (Guld, 2007). It has to be conducted in the university campus or onsite to â€Å"capture† the market of potential talents. In addition, the remuneration requirements of these potential employees are not also that costly compared to a seasoned employee because they will be joining the company at an entry pay grade. c. Buy another company While this may be convenient way of having the necessary talent for the company to do the internal manufacture of chips for Apple, it could be expensive and therefore requires careful consideration before making the purchase because it may affect the company’s bottom line if the acquisition proves to be wrong. 4. Discuss the benefits that forecasting provides for Apple. Forecasting talent need and its accompanying cost provides Apple the advantage of foresight. Forec asting places Apple in a unique and better position to prepare now for what is needed in the future so that when the demand rises for their microchips and intend to do it internally, they already have the talent to get it done. Recruiting the necessary talent when the need is already there may be considered too late because there is a gap between the actual need and respond time of the company’

Leadership styles you think would be most appropriate to use with each Essay

Leadership styles you think would be most appropriate to use with each of your management team members - Essay Example She is sensible enough to see others for what they are and to extend even-handed treatment to them. That is how she succeeds in relationship building - by doing unto others as she would like others do unto her. These qualities make her a trust-worthy and reliable organ of the organization. She is, therefore, most suited to the ‘entrusting’ strategy, because only those who can be trusted can be entrusted. Empowerment and entrusting have to go hand in hand; that is what is called delegation. Either of them doesn’t make sense without the other. People like Emma Knight can be taken into confidence and be given a stake in the process of decision-making. That she is a qualified Project Management Professional makes her all the more eligible for entrusting. That Alistair had earlier been a contract programmer and was later hired full-time is very much a testimony of his competence and of being quite knowledgeable. Nevertheless, the fact remains that he is only a technical specialist but not a management expert. Then it is to be noted that he had himself explicitly expressed his lack of confidence in his own managerial abilities. It is rather obvious that his lack of enthusiasm and even occasional reluctance stem from his self-doubt. But he is interested in the benefits and promotion which is a proof that he does have a motivation inside him. This element of motivation considered alongside his technical strength is reason enough to believe that he can be of value to the organization. That value can be realized only after acknowledging that he is a manager but not a leader. The two are a lot different. It must also be taken into account that he is after all on his first full-time responsibility of this kind. It is an issue that needs to be addressed immediately and carefully on the one hand because he can be of use and on the other because his ineffectiveness has a bearing on team performance. He

Classify the business according to its ownership - McDonalds Essay Example for Free

Classify the business according to its ownership McDonalds Essay The business I have decided to choose for this assignment is McDonalds. McDonalds ownership is a franchise. McDonald is a large business with more than 30,000 restaurants in over 100 countries, serving more than 38 million people each day. * Overseas comparisons indicate that franchising is the fastest growing form of retailing and McDonald has grown quickly by granting franchises. The term franchising has been used to describe many different forms of business relationships. This form of business ownership was first introduced in the U. K. It is a form of business organisation that is becoming increasingly popular in the United Kingdom. * A franchise is an agreement between two parties. An entrepreneur (franchisor) and franchisee. The franchise agreement grants to the franchisee the right and authorisation to operate a specific McDonalds restaurant, at a single address. The franchise term is usually for a period of 20 years. These franchise rights include the use of McDonalds trademarks, restaurant dà ¯Ã‚ ¿Ã‚ ½cor designs, signage and equipment layout, the formula and specifications for menu items, use of McDonalds method of operation, inventory control, book-keeping, accounting and marketing. * A separate franchise lease covers the right to occupy the restaurant premises. In returns, the franchisee agrees to operate the business in accordance with McDonalds standards of quality service, cleanliness food safety and restaurant safety. The franchisee is expected to take a hands on role in operating the business, and to be involved in local civic and charitable activities. * Throughout the franchise term, the franchisees sole business interest should be McDonalds. Franchising is really the hiring out or licensing of the use of good ideas to other companies. A franchise grants permission to sell a product and trade under a certain name in a particular area. For example if I have a good idea, I can sell you a licence to trade and carry out a business using my idea in your area. McDonalds is a big example of brand franchising. McDonalds has grown its business in the United Kingdom through franchising outlets. Explain the benefits and constraints of the type of ownership. In order to succeed it is necessary to consider the benefits and constraints involvement in franchise. There are clear benefits to this: * You dont have to come up with a new idea. Someone else had it and tested too! * Large, well-established franchise operations will often have national advertising campaigns and a reputable, well established trading name. * Good franchisors (BFA) will offer comprehensive training programmes in sales and indeed all business skills. * Good franchisor can also help secure funding for your investment as well as e.g. discounted bulk-buy supplies for outlets when you are in operation. * If you are aware that you are running a franchise customers will also understand that you will be offering the possible value for money and service although you run your own show as a part of a much larger organisation. Benefits for franchisor: * Low capital expenditure franchising is an excellent method of expanding your business with a limited amount of ready capital. Franchisor takes a share of profit without taking risk. Low risk route to expansion. * Personal commitment and motivation from franchisees is greater than from employees, the reason being that they have more accountability and responsibility than an ordinary employee. * Reduced daily involvement it is a method of obtaining conscientious and dedicated personal who work hard to a safeguard their investment. Benefits for franchisee: Some of the advantages of franchising to the franchisee are that it gives them the opportunity of sharing some of the benefits of a large business such as: * An established reputation * A known brand name and image * Skilled management * Large scale advertising programmes which are usually paid for by an advertising levy * Economies of scale, producing on a large scale is termed economies of scale. McDonalds does this by trying to keep low cost through economies of scale. They try to select suppliers, which will give the company value for money. * Franchising also offer much of the independence of a sole proprietor In this way a small business benefits from the economies of scale That comes from being part of a large company organisation. Constraints of franchising * Limits on product price they cant change their product price up to wherever they want. They have limits for price. * Limits on variety of product they cant have variety of products. Customers get confused if theyll keep variety of product they have to keep certain products. * Limits on freedom- they cant do whatever they want. They have to follow owners instructions to run their business. Franchisees have not much freedom. * Limits on the title of their business- they cant even change the colour of their title. As you can see they have same colour and title style wherever their branches are. Task 2: A Clear description and explanation of the objectives of the business. The objectives of businesses can vary enormously. Companies may have a number of objectives. In general, the objectives pursued by a business tend to vary according to its size, ownership and legal structure. Small businesses are more likely to focus on survival as an objective as they tend to lack the financial resources to cope with adverse trading conditions. Larger businesses may aim to maximise profits. As being one of the larger businesses McDonald has the following objectives: * Profit maximisation * Survival * Market share * Growth * Providing exceptional customers care * Remaining an efficient and quality producer offering high value to customers (according to companys policy) Profit maximisation: Profit maximisation is likely to be an important objective for most companies which shareholder including McDonalds owns. Profit refers to the extent to which revenues exceed costs, so profit maximisation occurs when the difference between sales revenue and total costs is greatest. Companies such as McDonalds seek to maximise profit to cover up their costs and to provide high returns for their shareholders. McDonalds does this by trying to keep cost low through economies of scale. They try to select suppliers which will give the company value for money. In order to maximise sales they have various sales promotion throughout the year. The basis for their profit is low cost rather than high price. Survival: Survival is an important objective for many businesses. According to the business writer Peter Drucker: It is the first duty of a business to survive. The guiding principle of business economics, in the other words, is not the maximisation of profits; it is the avoidance of loss. Business enterprise must produce the premium to cover the risk inevitably involved in its operation. And there is only one source for this risk premium: profits. Most recently established businesses like McDonalds have survival as objectives. This is because often they have intense competition in the market so they have to spend heavily on their advertising to attract customers. They have to ensure that they remain the Market leader in their industry. Growth: Growth occurs for the company when there is an ongoing increase in an economys production of goods and services. McDonalds pursues growth through selling more franchises all over the world in order to have a presence in most countries in the world. They can achieve this by increasing the overall size of the business by merging or joining other firms of buying them out through a take-over. McDonalds recently went into a joint venture with prà ¯Ã‚ ¿Ã‚ ½t a manager in order to enter another segment of the U.S market and gain a greater share of the market Increasing sale or market share: Growth occurs when there is an ongoing increase in an economys production of goods and services. Many businesses pursue growth strategies because their managers believe that this essential for survival. If the firm grows, it grows with more customers, earn higher profits and begin to establish itself in the market. Growth offers: * Increased returns for the owners of the business * Competitive salaries ( and more job security ) for employees of the business * A wider range of products for the business exists and potential customers it is increasingly common for mangers pay packages to successful managers can earn substantial incomes if that is reflected in the companys share price. Increasing market share is an important objective for McDonalds. It is likely to be a key objective any business operating in a market which is not growing. For example, the market for traditional beers in the U.K is not growing indeed there are signs that it may be declining. As the market is not increasing the size, brewers of traditional ales can only increase sales by taking market share from competitors. Market share is also important for McDonalds because that considerably from producing on a large scale. They use expensive equipment and the financial advantages of producing on a large scale are termed economies of scale. Where these economies exist, firm will attempt to take a greater share of the market. This allows them to sell their product at lower price, increasing their competitiveness. Task Three: Every organisation will need to acquire, use and change factors of production in order to produce goods and provide services. McDonalds has several functional areas that exist in the business to help the business meet its objectives and to provide goods and services as well. And each of which is supported by a particular administrative office. The administration of each function is based on its offices. There are many administrative offices each with a specialist responsibility and function. The functional areas McDonalds has are as follow: * Finance * Production * Human resources * Marketing * Research and development * 1) Finance Function: The finance director George Mackay is responsible for finance department. The main activities of finance function are: * To keep record of all business transactions, keeping of cost and revenues and setting target through budgeting. * To provide information about services. * To develop new product that satisfy customers expectations. * Quality assurance * Supply chain * Measure the financial performance of the business. * Increase market share so they can make profit and give money to their shareholders. * Control the finances and cash flow so the business stays solvent, i.e. does go bankrupt. * Take timely decisions by comparing the predicted performance with actual performance. This chart shows the structure of finance department. Finance Director Finance Information services New product development Quality assurance Supply chain According to McDonalds finance director accurate financial information allows them to achieve their most important goals to increase profits by expanding, sustained growth and charitable objectives. McDonalds not only invests much of its profit in extending its own business but also set aside millions of dollars each year to fund charitable activities. Not only this, McDonalds also provides different type of support to other organisations and schools. * McDonalds has invested considerable sums in restoring old buildings, often putting back architectural details that have been lost. * McDonalds supports the Groundwork Trust, an environmental urban regeneration programme. * McDonalds is a major sponsor of international football. * McDonalds donates million of pounds towards community, educational and charity programme. * McDonalds also provides salary and benefits to its employees and reviewed on regular basis. As for most of the time McDonalds made consistently high profits around $3,633 million and have grown successfully by making good profit and still planning to grow more further (according to the McDonalds book). 2) Production Function: The function of the production department is to change inputs into outputs, which means produce goods and services are to be brought by the customers. McDonalds is committed to maintaining and developing the best food products in the quick service restaurant market. And this is what production department is responsible for. In order to deliver on this, the company has made commitments: to food safety, food quality and to nutrition. Company systems and procedures must be continuously updated to ensure the highest standards of hygiene and safety. All staff receives proper training in food safety. McDonalds food is made from the basic commodities: red and white meat, fish, eggs, milk, grain and vegetables. All raw ingredients are produced to exacting specifications and the highest possible standards and quality and safety. McDonalds highly trained workers work with suppliers to maintain and develop product quality. McDonalds recognises the importance of a balanced diet, lifestyle and health therefore provides hot, less fat and fresh food to their customers. McDonalds invest a lot of money in new technology. Thus, improving the quality food preparation and helps achieving companys aim of growth in the fast food market. * Controlling production methods and planning the scale of production * Controlling costs and working efficiently * Meeting the specific needs of customers McDonalds is working hard to develop their products and provide their customers a variety of differentiated products, which helps to meet another important objective satisfying customer needs because increasingly customers expect to buy the product that meet their exact needs. Developing efficient methods of production to reduce cost is helps to make profit and growth because a fall in the cost of production resulting form an increase in the size of a business, which is called economy of scale in the language of business. When outputs rises, the cost of production per item-the unit cost-falls, and the business can reduce the price of its goods. With the lower price, it will get more customers and so benefit from the even lower unit costs. This will make it more competitive and can easily increase market share. McDonalds has raised standard through out the food processing industry. 3) Human resources: Human resources department deals with staff recruitment, training and development. Human resources is a very important function for the business because it selects the workforce (the right people for right job), provides training and development of staff, which improve their skills, performance and relates to the aim of McDonalds, which is the best service for its customers. Efficiency helps a business run more smoothly, effectively and profitability. Efficiency begins with developing ways of working that are easy to understand and do not waste time or energy. Division of labour, in which each workers carries out a specific job, increase speed and the more people you serve each day the more profit you make so it helps to maximize profit as well as expand the business. McDonalds have their employment policies. McDonalds employs some of the best, most ambitious people on the job market. Whether they join as hourly paid staff or management trainees through graduate or a high standard re cruitment, they have the opportunity to develop a career, which can take them to the very top. Above all, McDonalds values people with a positive attitude towards customers, themselves and other employees, and strive towards delivering the highest standards of quality, service and cleanliness. The ability to understand and adopt McDonalds customer-led culture is as worth as the more usual career entry requirements of GCSE and university degree. The company is an equal opportunity employer and 1992 set up an equal opportunities group to help foster a diverse workplace and highlight equal opportunities as an important part of the company s ethos. McDonalds commitment to equal opportunity extends beyond race, gender, ethnic origin, marital status, colour, nationality or disability, to compass people with very different backgrounds and experience. Whether university graduates and those without formal qualifications, first jobbers or those who have worked for decades, what binds employees is the knowledge that the opportunities are as great as an individuals ambition and ability allow. And if employees are happy with the opportunities they are getting form the company they work hard for the company and try to provide best service in the world. It is important to retain talented staff and staff who have become skilled through training. By recruiting quality staff who are committed to the business, thus reducing recruitment costs by not having to recruit too often. McDonalds also provide benefits with salary to its staff. Hourly paid staff benefits: * Free meal allowance * Paid holidays (4 weeks per annum) * Free life assurance (value dependent upon service) * Private health care (for employees aged 19+with 3 years service) * Sponsorship Programme * Stock purchase scheme * Employees discount card * Service awards (at 3, 5, 10, 15, 20 and 25 years service) * Stakeholder pension Apart from good rates of pay, McDonalds try to provide good working conditions and incentives. This also helps McDonalds to meets its objective of expanding and providing best service to the community. 4) Marketing: According to the research about McDonalds marketing is the whole process by which goods get from producers to buyers. More people work in Marketing than in production. Marketing involves marketing research, distribution, pricing and promotion. As last week McDonalds was offering 2 normal fries, hamburger, drink for only à ¯Ã‚ ¿Ã‚ ½2 and that offer was only for limited period. Marketing department deals with advertising, promotion and improving the image of the product and services to attract more customers. The fast food industry is in which many companies compete for customers. McDonalds provide a better product, give better value for money, provide a superior service, better at distributing and selling its good and services and making them known through advertising and publicity. There is no doubt that McDonalds do a lot of advertising and promotion activities. One of them is mentioned above. Recently McDonalds announced that Kay Napier, Procter Gamble marketing veteran, vice President/General manger, has been hired as a senior Vice President of marketing. McDonalds marketing director said, I am delighted to add this kind of marketing talent to our team at McDonalds. This is another step in elevating one of the worlds great brands to an even higher level of marketing strength and value. This will also help them to achieve their objective, which is growth. Customer can be attracted through good eye-catching advertisement, advertisement has this tremendous ability to shift demand curve to the right. As customer increase income rises which helps achieving companys aim of making profit so that they can cover their cost more easily. McDonalds also meets its objective which is satisfying customer need by knowing what customer want and how much they are willing to spend on their food. To achieve this objective marketing department employees special research team for the test products do surveys with customers to taste new product and answer questionnaire about them. According to McDonalds policy McDonalds will not work with any supplier who does not adhere to the standards required by UK and EU legislation regarding animal welfare, transportation, husbandry, inspection, and quality hygiene. This policy helps McDonalds to meet its objective of Providing best food, beat com petition and improve the company image. 5) Research and development: The purpose of R D is to enable business to compete successfully and achieve permanently sustainable competition over its competitors by becoming more efficient and/or profitable and giving customers added value. To achieve this McDonalds always and will continue to develop new products that satisfy customers expectations for great taste and great value. The companys new product and development team works with suppliers to expand the menu with new core and promotional food items. The team helps to ensure that all new food items meet McDonalds high quality and safety standards. As with the existing product range, McDonalds solicits and carefully listens to customers view on any new or promotional products. * McDonalds offer more and more choices for breakfast by developing new products as more and more customers eat breakfast out rather than at home. * Changing existing products McDonalds uses conventional food chemicals or additives that add flavour and colour that helps to maintain freshness and make changing in existing products by listening to customers views. * Collecting data from worldwide research McDonalds has special research team to find out what customers want and how much they can spend. McDonalds also has restaurant development policy: When McDonalds has local knowledge which is a key to choosing new locations, McDonalds on discussion with local managers who are closely involved at roots level with their local communities. By keeping customers convenience McDonalds develop new restaurants. Company is committed to responsible and works closely with local planning and community groups when developing new restaurants. Every bullet point and information is written there helps McDonalds to achieve its objective of providing good service to the community by attracting more customers and making profit. There are advantages and disadvantages with every functional areas but each functional area helps McDonalds in one way or another to meet its objectives. Task Four: There are three types of management style and they are: * Democratic * Autocratic * Consultative Management style will describe the different ways that the managers treat their employees and also the way the in charge of the employees. Democratic management style: This type of style involves empowerment. Individuals and team are given responsibility to make decisions, usually with a given frame. The team is then responsible for the decisions that it makes. A manager with this style will feel comfortable allowing others t make decisions. Autocratic management style: This style is where manager gives out instructions, telling people what to do rather than asking employees. The manager is the only person who contributes to decision making. Consultative management style: Consultative mangers are ones who seek to consult other to implement decisions. This type of style wants to draw on more sources of opinion than just her or himself. The purpose of management style is to remember where we started. Business exists to satisfy demand for particular goods and services and in order to do this they need resources; the factor of production. Being the fast food company McDonalds exists to provide catering service to the community. Management is concerned with planning, controlling and co-ordinating the acquisition and use of these resources. In large concerns like McDonalds, managers run the business by using people and information. The term managing comes from the Latin word for hand, as does the word manual. It originally meant handling things but did not originally apply to people. McDonalds Management is responsible for the preparation, integrity and fair presentation of the consolidated financial statements and financial comments. The financial statement has been audited by independent auditors, Ernst Young LLP, who was given unrestricted access to all financial records and related data. The audit report of Ernst Young LLP is presented herein. The Board of Directors, operating through its Audit Committee composed entirely of independent Directors, provides oversight to the financial reporting process. Ernst Young LLP has unrestricted access to the Audit Committee and regularly meets with the Committee to discuss accounting, auditing and financial reporting matters. McDonalds has an autocratic management style. A manger takes entire responsibility for decisions and, having set objectives and allocated tasks to employees, expect them to be carried out exactly as specified. Employees are told exactly what, how and when work must be started and finished. It is the kind of management style associated with a corporate culture centred almost exclusively on production. Power is focused at the top, and the centralised decision making is geared to getting the goods out of the company and to customers. The culture of a business can be widely affected by its attitudes, values and beliefs. There are different types of culture McDonalds is very close to customer driven culture by keeping this culture in its mind McDonalds works and as it is described before that McDonalds first priority is its customers. Attention is focused on improving all aspects of the production process down to the minutes detail for the customers benefits. Technological culture is focused as well. To improve its technology and develop new products they listen to its customers as well as to their staff. An autocratic style does have some advantages and advantages for McDonalds. Disadvantages are: * Workers may want some flexibility, freedom, little contact workers therefore little teamwork, can be demotivating. * Disadvantage of having a hierarchical structure is that messages can get distorted or lost from one manager to the next. * There is also poor communication between the different functions. Advantages are: * Need quick decisions, health and safety, clear and consistent approach helps employees * Advantages of the hierarchical structure are that every one knows whom they are responsible to and whom they are responsible for. * This can also shows where specialists are needed in their divisional groups The organisation structure McDonalds has is hierarchical structure, which you can see on next page. The benefits McDonalds gets are clear management structure, clear lines of responsibility and control and functions are clear and distinct. Of course where there are advantages there are disadvantages as well. The disadvantages McDonalds has are many layers of communication and many layers of authority and decision-making. The relationship between structure, management style and culture Structure Management style Culture Hierarchical, many levels Autocratic Based on routine procedures of management, e.g. in and job roles, decisions are large business like McDonalds centralised. Being a huge company McDonalds has an Operations Director (Peter Sullivan), Development Director (Peter Richards), Finance Director (George Director), Marketing Director (Matthew Howe), HR Training Director (Carmel Flatley) and chairman and chief executive (Andrew Taylor) are the most important people in the company. Together with the other directors, they oversee the work of the companys five vast departments: Operational, technical, real estate, financial and marketing. There are also regional manager senior supervisor and superior supervisor, restaurant manager and assistant manager. The board of directors have senior jobs in the company, overseeing different divisions. These are the executive directors. The board also includes non executive directors, who do not work for the company. They help the board make decisions and look after the interests of the shareholders. McDonalds also have training and careers or its employers. McDonalds employs local people in their own community. It is an equal opportunity employer, and women and people from ethnic minorities are represented at all levels. Young people accepted for a position on McDonalds career programme can quickly climb the promotional ladder. Trainee managers go through a series of training courses at centres set up in their own community. They receive even more important on-the-job training at a McDonalds restaurant. McDonalds has an open door policy, which allows staff access to managers from the chairman down. Everyone is welcome to make suggestions or complaints. McDonalds also holds a frequent meetings called rap sessions where staff can voice their complaints to someone from headquarters or air grievances to a member of management from another restaurant. McDonalds now has a bureaucracy; senior staff is not even treated with the awe they command in some companies. Even the chairman is approachable. The staff and the public have open access to him through the companys open door policy. There is a McDonalds management structure on next page. Task 5: A description of the use of ICT for internal and external communications of the business. Businesses need to communicate with a range of individuals and other organisations including their customers, their suppliers, as well as their own employees. Every organisation will need to be able to communicate effectively with staff at all levels for it to function smoothly and efficiently. These are the reason why communication is important for a business or an organisation whether it is internal or external. The business I have chosen for this assignment is McDonalds. McDonalds also has internal and external communication to run its business effectively. McDonalds has an IT strategy. Information technology is important where it enables a business to achieve its goals. However cost is always important and evidence seems to show that IT is more expensive than firms realise. According to Management Consultants, support cost can be five times the amount estimated. This includes help from other staff and time spent on security and back-up procedures. Other costs can include: * Staff training * Introducing health and safety measures * The need to maintain efficient security Two recent trends in keeping down IT costs are: Downsizing: when we look at human resources management then downsizing means is lying off employees. However in IT it simply means using smaller systems, such as a mini-computer instead of a mainframe, or a PC instead of a mini. This is possible because hardware is becoming more powerful. The other recent trend is outsourcing. Outsourcing: This again is a term used in human resources management Internal and external communications: Internal communication: Internal communication is communication that takes place within the organisation. The three main ways of communicating information inside McDonalds are intranet, McNews and MDUK and High levels. Methods of keeping In touch with staff: * Intranet Launched in the year 2000, McDonalds UK intranet provides a fast and up-to-the-minute source of information for McDonalds restaurant management and office staff. It is a single point of reference administrative requirements, news and marketing materials. * McNEWS AND MDUK McNews was the award-winning magazine published bi-monthly for all restaurant staff. In 2002, McNews was re-launched as MDUK a lively people-focused magazine, it covers news, activities and events from restaurants around the country. * High levels Published bi-monthly for all management and office staff it is a showcase for best practice, recognising individuals outstanding practices and achievements, as well as highlighting internal and external awards. * An email system operates in all offices and company-owned restaurants. * Regular staff communication sessions are held in the offices. * Employee satisfaction surveys for both office and restaurant staff are held annually. This is how McDonalds communicate with its staff. The purpose of internal communication is to communicate with its internal customers, which are employees to run business effectively and smoothly. Provide them information they need time to time. External communication: External communication takes place between the organisation and the outside world. McDonalds needs to communicate with a range of stakeholders including shareholders, customers, government, suppliers and the community. Communicating with suppliers and customers: * Telephone: The most frequently used form of external verbal communication is telephone. McDonalds uses this form of external communication to contact with their suppliers. Apart from this McDonalds has answering machines to keep in touch with customers. Phone answering machines tape callers messages, which can be played back from a distance by calling the number and typing in a code. * Business letter: McDonalds has its address available on its every website for their customers and also to obtain your copy of the pack you can contact them by sending a letter. * Website: Most companies have an internet website including McDonalds. McDonalds uses this for all external communications purposes and for public relations activities. I also used McDonalds website to do research for my assignment. * Fax: Fax is a form of external communication. Fax machine is used to transmit and receive suppliers to communicate. The purpose of external communication is to communicate with its customers, suppliers and community. Provide them information about the business they want. Benefits: The benefits of using internal communication are: * The benefit of using intranet to business is that it provides a fast and up-to-minute source of information for McDonalds restaurant management and staff. * McNews magazine covers news, activities and events from restaurant around the country. * E-mail system is faster and efficient. Information and reports are confidential. The same message can be sent immediately to many people. * Employee surveys helps to get employee views. The benefits of using external communication are: * Telephone is fast and its great benefit is that it allows people who would find it difficult to meet to converse. And a person who cant read or write can talk over the phone to get information. * The use of business letter saves time for the person whom you are writing to and you can explain in detail. Not everyone has access to internet so if somebody who needs information about the organisation can write a letter to them. * Fax does the same thing its transmitting speed is fast and saves time. Again if somebody need information about the organisation can contact them through fax if has no access to internet. * Website provides a lot of information about the organisation and in detail with pictures and graphs make easier for you to understand. It saves time of both who wants information and the one who is giving. For example if you asking the manager of McDonald about the company but he hasnt got enough time to give you information in detail so when you have time you can go on to McDonalds website and look for the information you need in detail. In order to achieve business objectives McDonalds has created communication channels which all allows the company to communicate effectively both internally and externally. Due to successful communication when looking at the McDonalds UK financial profile form 1998 to 2001. One can clearly see a substation increase in profit during this period. By using effective communication McDonalds meets a range of organisational objectives which are crucial for the business such ads being a market leader, no 1 fast food retailer in the world which is due to the excellent reputation built throughout the year by maintain strong relationships with customers, adapting to new environment investing in new technologies and continuously up-grading systems and improving staff training. All this reflected in McDonalds ability to maximise sales profit and revenues. ICT has an enormous impact on McDonalds business internally and externally. E-mails replaced the old fashioned methods of communication such as letters and phone calls. The company has a very sophisticated network database which replaced the traditional systems of filing, storing information. Computers are used every where in the business to replace a range of standard operations such as maintaining stock levels, organising deliveries, preparing invoices and recording payments etc. The use of the internet website enables McDonalds to reach any place in the world and is a very latest link with the global market for example every body can obtain the information from the website in a matter of minutes. The global net exchange enables McDonalds through electronic data interchange (EDI) system to arrange financials transfer dramatically reducing time, paper work and costs. Poor communication results in mistakes, anxiety, low morale, inadequate control and aggression. Not surprisingly there is concern to improve the quality of communications. First this means improving the communication skills of people within the organisation. Second, it means developing systems of communication. We can identify the skills required by individuals as: o Patience o Discretion o Understanding o Assertiveness where necessary. A clear explanation of how the production process and quality assurance / control system employed by the business help it to add value to its product or service. McDonalds production is a very important process in McDonalds business activities and it involves: o Processing o Manufacturing o Assembly o Craft-based production Processing: Most of the McDonalds products are created by processing which includes food and drinks. Processing involves treatment such as washing, cutting, salting, weighting, heating, grilling and frying etc. The raw materials such as meat, chicken, fish and vegetables etc are passed through a series of processes until the desire form product is produced for example chicken fillet is processed into chicken burgers, grilled and then assorted with salad cream. Manufacturing: Manufacturing involves making boxes, cups, sticks and different childrens toys which McDonalds has special facility to produce techniques include for example producing plastic toys from plastic granules called Polietilen which is put into a machine which is heated and under pressure different shapes are made for toys. The same thing applies for the plastic cups for hot and soft drinks. Assembly: A typical assembly operation for example putting together big Mac and French fries with a cup of soft drink in a paper bag to serve the so-called big meal for à ¯Ã‚ ¿Ã‚ ½4.99. Another example for an assembly is when staff is in the workshop assemble kids toys, which go together with the kids happy meal. Craft-based production: Craft based production involves making individual products by hand for example a birthday cake for McDonalds birthday parties where the parent can request a special shape and decoration for the childs birthday cake. So McDonalds takes individual offers for special cakes. Especially trained staff has the ability and skill to create imaginative and attractive design that suits the individual needs of customers. Craft production in McDonalds for example involves working with material such as icing, chocolate, cream, coco powder and baking powder. Quality assurance: McDonalds is committed to maintaining and developing the best food products in the quick service restaurant market. In order to deliver on this, the company has made a number of other commitments: to food safety, food quality and nutrition. McDonalds first is always the health and safety of customers. The company believes that the food safety standards required by law are only a minimum and the company continually seeks to go beyond this. Because of this belief, McDonalds has developed a food safety policy to help keep the focus of the companys absolute commitment to food safety and quality. All raw materials delivered to McDonalds restaurant must be consistently produced to the highest standards of hygiene and safety. Company systems and procedures must be continuously updated to ensure the highest standards of food hygiene for all customers at all time. All staff receives proper supervision and training in food and safety. The equipment used must be the appropriate for the needs of each restaurant, and must be carefully maintained and carefully calibrated. Following its launch in early 1998, McDonalds continues its programme of sponsoring research grants in food safety. The grants are particularly aimed at supporting the work of researchers in the early stage of their independent research careers, who are working in established UK-based departments and institutions. McDonalds is committed to serving hot, fresh, great tasting, great value food to all customers, every time that they visit a restaurant. McDonalds food has made from the basic commodities: red and white meat, fish, eggs, milk, grain and vegetables. All raw materials are produce to exacting specifications and the highest possible standards of quality and safety, The Company will not use any ingredients unless it is clear exactly where it has come from and that it compiles with all relevant regulations and McDonalds own high standards. Additives are only used to ensure that high quality standards are maintained. Additives are removed or replaced wherever possible, as long as this does not compromise food safety or quality. McDonalds has a highly trained team of quality assurance whose job includes verifying the companys supply chain through audits and site visit. These employees also work with suppliers to maintain and develop product quality and to ensure that restaurants consistently serve hot, fresh food. Independent food safety auditors re also used to assess their key suppliers partners. In 1984 McDonalds became the first UK restaurant company to publish detailed nutritional information on all core menu items. McDonalds highest priority is for the safety of its customers. The company will not any product or ingredient that does not meet their high standards of quality and safety, or has not received the necessary approval by the relevant UK authorities. McDonalds will not work with any supplier who does not adhere to the standard required by UK and EU legislation regarding animal welfare, transportation, husbandry, inspection, and quality hygiene. McDonalds always and will continue to develop new products that satisfy customers expectations for great taste and great value. Around the country, thousands of people form a network of dedicated suppliers involved in the day-to-day operation of McDonalds business. The responsibility of serving more than 2.5 million customers each day makes quality a consistent goal. McDonalds work with leading suppliers across the UK from potato farmers in Lincolnshire and Norfolk to dairies in the south and midlands-to bring the customers the tasty products they expect from McDonalds. It is McDonalds policy worldwide to purchase supplies from local producers wherever possible, providing that they can meet exacting product and hygiene regulations, operate responsibly and humanely and are competitive. McDonalds strives to ensure quality from crop to counter. To that end, McDonalds requires the highest standards and specifications, not just product ingredients every detail of production, transport, delivery, preparation and service is also exhaustively monitored. McDonalds also recognises the importance of a balanced diet and lifestyle and continues quality new products, which satisfy customers expectations for taste and value. A focus on quality permeates every aspect of the business. McDonalds standards lead the industry, and will continue to work with government and health officials to investigate improvements. Quality control: Quality control in McDonalds involves all kinds of inspection system for checking the raw materials, the food processing, customer service and management. The company carries out different types of testing the raw materials as well as the ready made meal and drinks for example the cooking oil in which the French fries are cooked is changed twice a day. Each restaurant manger and supervisor inspects daily the premises, the safety of the equipment and the expiry date on stored product such as milk, cream etc and general hygiene on the premises including McDonalds car park and the neighbouring areas. In the company mission statement different policies are allocated such as health and safety, food hygiene, manual handling, customer service, litter control, recycling and environmental policy for example McDonalds is a member of the environment council, the corporate responsibility group of Earth watch Europe, the industry council for packaging and the environment (INCPEN), and greeting the high street, a group of retailers who have come together to develop recycling in the high street. Another example is that McDonalds takes a sensitive approach to its built environment, working closely with planning and conservation officers to preserve buildings of architectural merit and to improve the townscape. In many towns, McDonalds has invested considerable sums in restoring old buildings, often putting back architectural details that have been lost. York, Chester and Stratford-upon-Avon are prime examples. McDonalds has supported the tidy Britain Groups annual National clean activities. Since 1988 and support its campaign just Bin it. In addition to corporate funding, restaurant throughout the UK organise and support activities to clean up their local environment in conjunction with local youth groups. o McDonalds is one of the countrys leading sponsors of council litterbins. o All packaging carries the Tidy Britain Groups Tidy Man symbol. o Many McDonalds restaurant organise litter-related competitions with local schools and youth groups. o McDonalds was a founding sponsor of Going of Green, a nationwide awareness campaign for sustainable growth. In 1997 at the TIDY Britain Groups Queen Mothers birthday Awards for environmental improvement, McDonalds received the top award, the Queen Mothers Birthday Trophy. o 100% recycled used for happy meal boxes, take away bags, take away trays, napkins, kitchen rolls and toilets. o All McDonalds tray liners are made from 100% fully recyclable and biodegradable materials. o All McDonalds suppliers have to use minimum recycled content of 50% in their corrugated containers. o All McDonalds offices recycle waste paper and also use recycled paper. o The majority of McDonalds restaurants recycle their cardboard and used cooking oil.

Accounting Information Systems

Accounting Information Systems 3-1. The text provides seven reasons why documenting AISs is important: (1) depicting how the system works, (2) training users, (3) designing new systems, (4) controlling systems development costs, (5) standardizing communication with others, (6) auditing, and (7) controlling end-user support costs. Additional reasons include: (1) to help evaluate the performance of system personnel, (2) to help evaluate the adequacy or efficiency of an existing system, and (3) to provide design specifications to outside vendors who might be proposing new systems. Accountants are interested in system documentation for all these reasons. For example, inadequate documentation makes it difficult to use an integrated accounting package effectively, design one for others to use, or audit a system intelligently. Flowcharts and similar systems documentation are also important to auditors. These charts can help auditors spot internal control weaknesses that are not apparent from prototypes or not obvious when observing a system in use. 3-2. Document flowcharts are a type of system flowchart. Whereas system flowcharts are process-oriented, document flowcharts focus on the flow of physical documents through the processing system. Document and system flowcharts are similar in that they use similar symbols in their construction. A few additional symbols, such as envelopes and hand trucks to depict movement of goods, are more likely to appear in document flowcharts than system flowcharts. But system flowcharts contain more detail about processing logic. Accountants can use data flow diagrams (DFDs) to depict the physical flows of data through an AIS (like document flowcharts), or the logical flow of data through an AIS (like system flowcharts). Like document or system flowcharts, their main objective is to document data flows in an orderly, graphic, and easily-understood format. But DFDs use fewer symbols than either document or system flowcharts, and do not require columns (like document flowcharts). Program flowcharts are really the lowest level of system flowcharts because they outline the logic sequence for a particular application program. Thus, they are more used by programmers and system analysts than by accountants and auditors. Still, auditors will need to understand these program flowcharts when looking at program logic and program controls. Program flowcharts use many of the same symbols found in system flowcharts, but also use some special ones such as the decision symbol. 3-3. A document flowchart is a pictorial representation of the physical data flow through the various departments of a business. A document flowchart is used in designing or evaluating an accounting information system. 1. A systems analyst uses it when evaluating a system to see if each department is receiving the necessary data and that unnecessary data are not transferred. 2. A system designer uses it when there is interest in improving or replacing an existing system. 3. A computer programmer can use a document flowchart when preparing system flowcharts. 4. An auditor uses it to help define, follow, and evaluate an audit trail. 5. An internal data security expert uses it to indicate weaknesses in internal control and data control. 3-4. Guidelines for creating document flowcharts, system flowcharts, and data flow diagrams are listed in the text. See relevant chapter sections for document flowcharts, system flowcharts, and data flow diagrams. 3-5. Data flow diagrams use a square symbol to show the source or destination of data. A circle symbol indicates a process. An open rectangle symbol indicates a store of data. Finally, arrows depict a data flow or data stream. 3-6. Data flow diagrams are created in a hierarchy called the top-down approach to systems development. In this approach, developers create these diagrams in levels, beginning with the broadest, least-detailed level, and exploding (working towards increasing refinements of) each piece of the preceding level until the system is completely specified. The rationale behind this approach is to keep major system objectives in view at first, and to worry about details later after major system components are specified. However, the process is reiterative, revisions are common, and little is considered final until the lowest diagram levels have been specified and approved. The broadest DFD is called a context diagram. The next level (a level-0 diagram) is also called a physical data flow diagram. Lower levels are numbered level-1, level-2, and so forth, and are commonly termed logical data flow diagrams. 3-7. It is usually easier to follow logic with a chart or figure than with a written narrative. For example, when reading a long narrative description of a process, it is often difficult to visualize relationships between system elements and a readers attention can wander. In contrast, graphical depictions of the same logic are usually easier to understand because most people grasp the use of arrows to show connections or data flows. 3-8. Decision tables outline the set of conditions that a given processing task might encounter and indicate the appropriate action to take for each condition. Decision tables can therefore help system designers plan data processing functions and create written records of the processing logic for later reference. The major advantage of decision tables is that they can summarize a potentially large number of conditions and actions in a compact format. Decision tables are also useful as planning tools to system analysts and related individuals who are charged with the task of helping create new AISs. Finally, the accountants who audit AISs rely heavily upon internal documentation, and decision tables can help them verify the processing logic and control procedures that were built into these AISs. 3-9. Just as word processors enable users to create, store, modify, and print word documents, CASE tools enable information technology and accounting personnel to create, store, modify, and print system documentation. The term CASE is an acronym for computer assisted software engineering. CASE tools automate the development of program and system documentation. Thus, developers use them to create data flow diagrams, entity relationship diagrams, record layouts, data entry screens, report formats, screen menus, system flowcharts, and program flowcharts. Most also include generators for developing data dictionaries. CASE tools are computer programs that typically run on microcomputers. The user selects a particular type of document to develop or modify, and then works on it in much the same way that a secretary uses a word processor to work on a word document. It is not necessary to use CASE programs to develop AIS documentation, but it is difficult to imagine why anyone would not use such capable and time-saving tools. 3-10. End user computing refers to the computer activities of non-computer employees, especially the development of large spreadsheets and databases. Although such activities are commonplace today, they also create problems. For example, when non-IT personnel develop important computer applications, a company becomes increasingly dependent upon such individuals to answer questions, or to explain how to use the software. Documentation is also important in end-user computing environments because it provides the training aids, user descriptions, tutorial manuals, and reference materials that other users need in order to run the applications effectively. Problems 3-11. Process Alternate Process Decision Data Predefined Process Internal Storage Document Multidocument Terminator Preparation Manual Input Manual Operation Connector Off-page Connector Card Punched Tape Summing Junction Or Collate Sort Extract Merge Stored Data Delay Sequential Access Magnetic Disk Direct Access Display Storage Storage 3-12. Mark Goodwin Convenience Stores Garcia-Lanoue Company 3-15. Ron Mitchell Manufacturing Company 3-16. Amanda M Company 3-17. Winston Beauchamp Company 3-18. LeVitre and Sweezy Credit Union 3-19. Jeffrey Getelman Publishing Company 3-20. The Bridget Joyce Company The decision table is shown below. Note that alternate decision rules would also be reasonable here since the case does not specify exactly what action is to be taken for each set of conditions. DECISION TABLE RULES Account Status: 1 2 3 4 5 6 7 8 9 10 11 Not past due X Less than 30 days past due X 31-60 days past due X X X 61-90 days past due X X X More than 90 days past due X X X Account Activity: No activity X X X X X Written communications X X X Partial payment X X X Action: Do nothing X X X X X X X Send first letter of inquiry X Send second letter of inquiry X X Collection agency referral X This exercise requires some creativity on the part of the student. One possibility is to give each customer a rating on the following: a) no prior delinquency history b) only one prior delinquency c) only two prior delinquencies d) more than two prior delinquencies Mr. Smith can now make a decision based upon this categorization of customer account history. It might also be pointed out that many companies handle delinquencies on an individual basis. Most small companies, for example, will try to work with their customers whenever possible instead of writing to them impersonally because written confrontations rarely produce desired results. 3-21. This problem requires students to draw the flowcharts in Figure 3-20. In a later part of the problem, students are also asked to recreate the flowcharts in Figures 3-3, 3-6, 3-8, 3-11, 3-12, 3-13, 3-14, and 3-15. Because these flowchart are already shown in the text, the outputs are already known. Teaching notes: Students should follow the directions provided in this case to create the two (program) flowcharts shown as well as the link that connects the two flowcharts together. Students can document their links by printing a copy of their formulas. Finally, although using Excels drawing tools is straightforward, it still takes time to create even small diagrams with them. Thus, we recommend that instructors do not assign all parts of this case (a through h), but only assign a selection of these diagrams. Case Analyses 3-22. The Berridge Company (Drawing Document Flowcharts) 1. A document flowchart for the Berridge Companys inventory control system may be found after #3 (below). 2. The company can eliminate one or more copies of the retail store requisition (RSR) form. The document flowchart (and case description) indicate that a retail store prepares three copies of the RSR form. One copy is retained in a file at the retail store, and two copies are forwarded to the warehouse. When warehouse personnel fill the order, they file one copy of the RSR form in their own files, and forward the last copy of this form to the inventory control department for use in updating its records. The end result of this effort is a lot of paperwork. One way to reduce it would be to allow the warehouse personnel to create the computer record that indicates a disbursement to an individual store, thus eliminating the need for the third copy of the RSR form currently sent to inventory control. The company could eliminate all copies of the RSR form by computerizing its warehousing operations completely. In this new system, a retail store would create a computer record for each requisition, which the system could then display onscreen or print on a report of similar requisitions for the warehouse each day. When a requisition order is filled, personnel in the warehouse could indicate this by entering the required data into the computer system. This entry would trigger an inventory update in the inventory file and eliminate the pending requisition record from the file of active requisitions. 3. The company currently creates five copies of each purchase order. These copies are sent to: (1) the vendor, (2) accounts payable, (3) inventory control, and (4) the warehouse. The purchasing department retains the fifth copy. This seems excessive. It is obvious that the company must send one copy of the purchase order to the vendor. In addition, it makes sense for control purposes to send one copy of the purchase order to the receiving department (for use in comparing against the subsequent bill of lading), and to retain one copy of the PO to document the purchase itself. It is less obvious that the company needs to create the other two copies of the purchase order. In fact, the document flowchart indicates that both the inventory control department and warehouse personnel perform the comparison function when goods arrive a duplication of effort. Similarly, the company can probably eliminate the copy it currently prepares for accounts payable. Instead, warehouse personnel can attach its copy to the receiving report, and the accounts payable department can use the warehouse copy to prepare a check to the vendor. A document flowchart for the Berridge Companys inventory control system. FreezeTime, Inc. (Drawing System Flowcharts) The systems flowchart is valuable because it shows the flow of activities and documents within the sales/collection process. The flowchart is particularly useful for identifying redundant, unnecessary, and risky activities. 3-24. The Dinteman Company (Document Analysis) 1. a) Data items which should be included on a repair/maintenance work order document are as follows: 1) Job identification à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ department (or plant) for which work is to be done, machine or work station, and general description of job. 2) Starting and completion dates à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ both estimated and actual. 3) Materials and supplies data estimated and actual quantities and costs. 4) Labor data à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ estimated hours, actual hours cost, and employee number for each job or person completing the work. 5) Applied overhead. b) At least four copies of the work order would be required with a possible fifth copy needed if a work order summary is not prepared. The work order would be prepared in the R M Department and given to the supervisor for review and scheduling. The work order would then be used by the person responsible for the work by recording the actual hours spent on the job and the actual materials and supplies required to complete the job. After the job is completed, the work order would be forwarded to accounting for costing and charging. The distribution of each copy of the work order would be as follows: Original (Copy 1) à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ Once the job is completed and all data has been recorded on the work order, this copy is forwarded to the Accounting Department for costing and then filed in the Accounting Department. Copy 2 à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ This copy is also fully completed and is filed in the R M Department in a completed work order file. Copy 3 à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ This copy would be kept by the R M Department in a file of scheduled jobs until the work is completed. A reference file is needed for all work orders while the job is in process. Once this job is completed, Copy 3 would be attached to Copy 2 and filed with Copy 2. Copy 4 à ¢Ã¢â€š ¬Ã¢â‚¬Ëœ This copy would be sent to the Production Department where the work is being done to acknowledge the actual scheduling of the job. An evaluation of the performance of the R M Department would probably be done in three departments as explained below: The department which requests the work should compare the estimated charges indicated on the Work Order Request with the actual charges and the timeliness of the work, (e.g., the estimated and actual starting and completion times on the Work Order). If the work is not timely or if the actual charges vary considerably from the estimate, the management of the Production Department would contact the supervisor of the R M Department for an explanation. The supervisor of the R M Department would conduct a selfà ¢Ã¢â€š ¬Ã¢â‚¬Ëœevaluation by comparing the Work Order Request and the completed Work Order. The supervisor would want to be sure the actual times and charges were close to the original estimates. Such a comparison would be important for evaluating the staff in the department and also for preparing future estimates. The Accounting Department (or some other appropriate department) would probably conduct a review of the R M Departments work. The estimates and actual results shown on the Work Order would be compared. Types of repair and maintenance jobs which have standard times for completion would be compared with actual times required for the work in order to evaluate the departments performance. 2. See document flowchart on following page. 3-25. Lois Hale and Associates (Drawing Data Flow Diagrams)