山田工業所 鉄 打出片手中華鍋(板厚1.6mm) 42cm 4905001240485:イーベストPC・家電館

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↑↑↑正確な在庫状況は上記バナー「在庫状況を確認する」をクリックして頂き、必ずご確認ください。[素材・材質]鉄サイズ(cm):42重量(g):2350深さ(mm):130

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standard costs and balanced scorecard 1

This week’s Discussion topic is about setting standards for performance evaluation. Organizations set standards to effectively utilize standards in evaluating performance.

Respond to the following in a short memo addressed to your instructor:

  1. What are the comparative advantages and disadvantages of ideal versus normal standards?
  2. What are the factors that should be included in setting the price and quantity standards for direct materials, direct labor, and manufacturing overhead?

Just do response each posted # 1 to 3 down below only

Posted 1

What are the comparative advantages and disadvantages of ideal versus normal standards?

Ideal Standards compared to Normal Standards are varied depending on the location and management. Ideal standards represent optimum levels of performance under perfect operating conditions. Normal standards represent efficient levels of performance that are attainable under expected operating conditions. From the text we see that most establishments do normal as the ideal approach lowers the morale. I personally have been in a few places that I feel have been under ideal standards and wouldn’t surprise me that they weren’t.

What are the factors that should be included in setting the price and quantity standards for direct materials, direct labor, and manufacturing overhead?

The standard for each element is derived

from the standard price to be paid and the standard quantity to be used.

Direct material raw price is best estimate cost of raw material. Direct

material quantity standard is determined by management.

Posted 2

There are advantages and disadvantages when comparing ideal and normal standards. Normal standards are when the business is expected to run at a normal and efficient level. This allows the business to set sales projections and budgets based on historical data and project revenue for the next budget period. The disadvantage of using this standard is that if a business can perform over the normal level, the budget may not support this level and not be able to fund the increased production that is available.

Ideal standards are what the business can do when it is running perfect (Weygandt, Kimmel, & Kieso, 2018). This is above the normal and expected level and gives management an idea of the potential of the full capacity of the business. The advantage of this standard can be a goal for the business to reach in the future, and to set a long-term goal to reach. There can be a disadvantage using this standard as well if a business sets their goals and budgets to meet this level. If this ideal level cannot be achieved, the business will not meet their goals, they may purchase too many materials, and morale can lower when departments are not meeting their goals.

When we need to set the price and standards for direct materials, direct labor, and manufacturing overhead, there are factors that we must include. For direct materials, we must determine the amount of materials that will be needed to meet production needs and take into account that there will be waste and the occasional mistake that will take up resources. Determining the proper amount of materials that we should order for each unit will ensure we have enough direct materials for our production needs.

The direct labor is similar. The direct labor price must include the production time, as well as any setup or cleanup of the produced unit. We also must include any benefit costs and taxes payable to ensure that we are appropriately setting the correct rate to apply for each unit of production.

The standard predetermined overhead rate can be used to properly and accurately set manufacturing overhead costs (Weygandt, Kimmel, & Kieso, 2018). The rate will use the budgeted manufacturing overhead costs in the master budget, and then divide that by either the direct labor hours or machine hours to determine the rate. We then can use that rate to assign a monetary value to each unit of production. Using these factors will allow us to apply an appropriate total cost for a unit of production, which will allow us to determine the breakeven point and potential revenue based off the selling price and projected sales.

Posted 3

Hi Class and Professor

Normal standards are the ones that are most widely accepted and “fit” the majority of needs such as cost, quality and lead time. The ideal standard would be unrealistic to most as the costs and time to produce would exceed what most consumers would consider perceived value. Normal standards allow for acceptable parameter for cost, quality and time to produce that helps to reduce costs, control lead time, and produce at an acceptable quality level. By using the normal standards more consumers can use the product as the perceived value will be much higher than if it were produced to the ideal standard.

Factors that should be included in setting standards can be things such as, power to negotiate pricing breaks on direct materials, cost of labor skilled enough to produce the product, and cost of doing business in the area that the factory would be set up. Geographic location will also make it easier to transport direct material in and finished product out more efficiently and would need to be considered.

 

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Deliverable 7 Reorganization 19943275

  Competency

This competency will allow you to demonstrate your ability and skill as a consultant and use your analysis of NoJax’s structure and organizational behavior to provide a plan for reorganization. Instructions

You have been asked by NoJax to come in as a consultant and analyze the business for factors that impact the organizational behavior of the company. NoJax would like to ensure that their company design is current and that their employees are as efficient as possible. You have been analyzing several elements of the organization structure and behaviors using the NoJax Company Background document

to identify areas of improvement. You will use that information to provide NoJax a new reorganization plan to continue their success, to be more efficient, and to stay ahead of their competition.

In your reorganization report, address the following questions: Using your behavior analysis from module 01, provide a detailed plan to positively change current employee behavior. Include at least three aspects of diversity that will have a positive impact on the behavior of the organization. What new processes and continued training plans can NoJax implement to ensure successful assimilation of new employees? Utilizing the Big-Five personality traits you identified in module 02, relate them to how management can affect organization culture. How can the culture be altered in a positive manner to improve relationships with management and employees? What plan will you put in place to continue the positive relationships? Include the key elements you identified in module 03 that go into creating an organization as you describe NoJax’s company structure. How can the basic structure of NoJax be improved to better align business goals and employee objectives? Include at least five elements to improve the structure. Using the barriers in communication you identified in module 04, propose at least one change for each of NoJax’s barriers, so they are able to change their communication process. How will a more effective and supportive communication process have the most impact and build better relationships and a stronger culture within the company? Utilizing what you identified in module 05 as the process of decision-making NoJax currently uses, how can they become more efficient and better use the negotiation process? Make sure you identify each step of the decision-making process NoJax currently uses. Then you will need to add any elements of the decision-making process that are missing. If any current step is not working or is weak, you will need to describe how NoJax can improve each of those steps to be more efficient. In your proposed change for NoJax from module 06, how should each management person best use their management style to have the greatest positive impact on employees? How can management maintain a balance between the current culture and making new and improved relationships to minimize resistance to change? Include at least six elements in your plan. Grading Rubric

FFCBA01234No PassNo PassCompetenceProficiencyMasteryNot SubmittedNo aspects of diversity included. New and continued training plans not included.Diversity is touched on. Included new and continued training plans but there is no mention of assimilation.Identified only two aspect of diversity. Included new processes and training plans but needs more detail, assimilation is mentioned.Identified all three aspects of diversity that will have an impact on behavior. New processes and training plans included that are very detailed and ensure assimilation.Not SubmittedDidn’t use Big-Five traits when altering culture in positive manner to improve relationships. No plan to continue positive relationships.Included a couple of the Big-Five traits when describing how culture can be altered to improve relationships with either management or employees. Plan to continue positive relationships is partially complete.Included most of the Big-Five traits when describing how culture can be altered to improve relationships with management and employees. Plan to continue positive relationships is nearly complete.Included all Big-Five traits when describing how culture can be altered to improve relationships with management and employees. Plan to continue positive relationships is comprehensive.Not SubmittedIncluded only one element to show how to improve structure to align goals and objectives.Included two to three elements to improve structure to align company goals and employee objectives.Included four elements to improve structure to align company goals and employee objectives.Included five elements to improve structure to align company goals and employee objectives.Not SubmittedNo use of barriers in communication or change for each to improve communication process or to build better relationships with more effective and supportive communication process.Included some of the identified barriers but no change for each to improve communication process. Attempted to build a better relationship using a more effective communication process but no mention of creating a stronger culture.Included all identified barriers but not a change for each to improve communication process. Attempted to explain how to build a better relationship using a more effective communication process for a stronger culture.Included all identified barriers and a change for each to improve communication process. Thoroughly explained how to build a better relationship using a more effective communication process for a stronger culture.Not SubmittedDidn’t include the current decision making process or explain how to improve it. Didn’t identify any steps that were missing in the decision making process. No description of how to improve steps that are weak or not working.Included the current decision making process but didn’t explain how to improve it. Didn’t identify any steps that were missing in the decision making process. Attempted to describe how to improve steps that are weak or not working in the decision making process.Included the current decision making process and explained how to improve it. Didn’t identify all the steps that were missing in the decision making process. Attempted to describe how to improve steps that are weak or not working in the decision making process.Included the current decision making process and explained how to improve it. Identified all steps that were missing in the decision making process. Thoroughly described how to improve steps that are weak or not working in the decision making process.Not SubmittedNo proposed use of management style to improve the impact on employees or plan to maintain balance between current culture and improved relationships to minimize resistance to change.Described an insufficient plan for management to improve the impact on employees. Developed a plan with 2 elements to maintain a balance between current culture and making improved relationships and included how to minimize resistance to change.Described a good but partial plan for management to improve the impact on employees. Developed a plan with 4 elements to maintain a balance between current culture and making improved relationships and included how to minimize resistance to change.Described a thorough plan for management to improve the impact on employees. Developed a plan with 6 elements to maintain a balance between current culture and making improved relationships and included how to minimize resistance to change. 

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research-design-6

Please be sure to reference the book Yegidis, B. L., Weinbach, R. W., & Myers, L. L. (2012). Research methods for social workers (7th ed.). Upper Saddle River, NJ: Allyn & Bacon.

According to Yegidis (2012, p. 120), a research design is “a plan to attempt To answer this question you will have to choice one of the following research questions. I will list all six. Choose only one This is not a paper!!!!!Describe which groups are compared in the research. Then, classify the research design as follows:

Bauman, S. (2006). Using comparison groups in school counseling research: A primer. Professional School Counseling, 9(5), 357-366.

Kohl, P.L., Kagotho, J., & Dixon, D. (2011). Parenting particle among depressed mothers in child welfare system. Social Work Research, 35(4), 215-225.

Leung, P., Erich, S., & Kanenberg, H. (2005). A comparison of family functioning in gay/lesbian, heterosexual and special needs adoption. Children and Youth Services Review, 27(9), 1031-1044.

Pinderhughes E.E., Dodge, K.A., Bates, J.E., Pettit, G. S., & Zelli, A. (2000). Discipline responses: Influences of parents’ socioeconomic status, ethnicity, beliefs about parenting, stress, and cognitive-emotional processes. Journal of Family Psychology, 14(3), 380-400.

Southerland, D., Mustillo, S., Farmer, E., Stambaugh, L., & Murray, M. (2009). What’s the relationship got to do with it? Understanding the therapeutic relationship in therapeutic foster care. Child & Adolescent Social Work Journal, 26(1), 49-63.


1. By explaining whether the study is pre-experimental (cross-sectional, one-shot case study, and longitudinal), experimental (control group with pretest and posttest, posttest only, or four-group design), or quasi-experimental (comparing one group to itself at different times or comparing two different groups).

  • By indicating what the researchers report about limitations of the study.
  • By explaining concerns you have regarding internal validity and the ability of the study to draw conclusions about causality.
  • By explaining any concerns you have about the generalizability of the study (external validity) and what aspect of the research design might limit generalizability.

 

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