Comparing Human Resources United States And Japan Commerce Essay

Comparing Human Resources United States And Japan Commerce Essay Comparative HRM seeks to describe, compare and analyse the way human resource management and deployment is carried out in various countries amid the globalisation of businesses, people, goods and services. Although most HRM systems across the globe will contain similar key functions as recruitment, deployment, compensation, as well as training and development, the ways they are carried out in each country are very much influenced by the varying national culture and the institutional framework and settings. Differences in these contexts and environment play a key role in how HRM practices are carried out, defined and accepted across regions and nations. Universalist Vs Contextual Fundamentally, there are two approaches to exploring HRM: the universalist approach and the contextual (Brewster, 1999) approach. These two approaches are reflected in two further dichotomies: the cultural and institutional school of differences, and the convergence and divergence schools of thought. The universalist paradigm, which is dominant in the USA, assumes that the purpose of HRM is to improve the way human resources are managed strategically so as to achieve organisational performance and goals, as judged by its impact on a companys declared corporate strategy and its respective stakeholders (Brewster, 2011). Based upon this concept is the assumption that there exists a good standard practice of HRM which were characterised by the US Department of Labor (1993) as having certain characteristics: Careful and extensive systems for recruitment, selection and training Formal systems for sharing information with the individuals who work in the organisation Clear job design Local-level participation procedures Monitoring of attitudes Performance appraisals Properly functioning grievance procedures Promotion and compensation schemes that provide for the recognition and financial rewarding of high-performing members of the workforce. However, other researchers and practitioners, especially those with knowledge and interests in other countries, find the list contrary to their own experience and what they perceive of as good practice. For example, companies operating in a high power-distance environment with a heavy top-down management approach may not find it a necessity to implement local-level participation procedures or grievance channels. In contrasts, the contextual paradigm focus recognises that different HRM systems are contextually unique. It focuses on asking the hows and the whys of the existence of different perceptions and practices of HRM in different countries. The policies and practices of leading-edge companies are of less interest to contextualists than explaining how certain labour markets work and why certain practices are adopted by most. And contrary to the Universalist approach, measurement and attainment of organisational performance is secondary. Contextualists explore the importance of factors such as cultures, labour market regulations, role of governments, unions, and ownership structures in influencing HRM and accepts that within an organisation, people has differing views, beliefs, needs and requirements. The universalist paradigm excludes much of the work of HRM specialists in areas such as compliance, equality issues, trade union relationships and dealing with government and other governing bodies, due to its focus of operation within the level of the organisation. Contextualists, on the other hand, involve themselves beyond the organisation level to issues at the national or international level. Culturalist Vs Institutionalist Within the Contextualist paradigm, there are two schools of thought, namely the cultural school and the institutional school. Proponents of the culturalist approach would argue that national cultural differences while difficult to observe and measure, are important in shaping the ways human resources are managed and deployed across different countries or regions. Culture is defined as a set of shared values, assumptions and beliefs that are learnt through membership in a group, and that influence the attitudes and behavious of group members (Pankaj, G., 2011). This definition includes 3 key characteristics: First, culture can be understood as a group phenomenon that distinguishes people of one group from another. From this perspective, cultures exist at many different levels, including organizational funchtions or business units, occupational groups, organizations, industries, geographical regions, and nations (Kwok Leung 2005). Second, the above definition implies that culture is not obtained by birth but rather acquired through a process of socialization. The learning of shared values, assumptions and beliefs occurs through interactions family, teachers, officials, experiences and society at large. Geert Hofstede speaks of culture as a process of collective programming of the mind(Hofstede, G., 1980). Third, it is this collective programming that determines what is considered acceptable or attractive behaviour. In other words, cultural values provide preferences or priorities for one behaviour over another. Cultural value differences have persisted to exist despite some convergences in cultural habits, artefacts and symbols. For example, in Korea, employees observe a strict code of deference and utmost submissiveness to their superiors while a Swedish or Danish employee might feel more at ease to challenge their superiors over a differing opinion. Some cultures put more emphasis on honesty whilst others on loyalty to friends and relationships. From the perspective of institutional theory, organisational decision making is not an outcome just of strategic choice but also of powerful social forces within and outside organisations. The forces emanate from social institutions such as region, family, work, school, politics (Berger P.L. and Luckman T., 1967). The theory acknowledges that organisations operate within a specific political, economic, social and technological environment largely shaped by history. In order to be effective in that environment, these organisations need to manage in way that recognise the local circumstances and create and sustain legitimacy with key stakeholders. For example, in Europe compared to USA, the government plays a larger role in deciding how employees is to be protected of their jobs and what terms they are to be employed. Convergence Vs Divergence For at least four decades the international management literature has been characterized by two recurring and very central debates: on the macro (country) level the so-called convergence vs. divergence debate, which remains a key point of controversy in cross-cultural management; and, on the meso (company) level, the standardization vs. localization debate, one of the central questions in the literature on multinational corporations (MNCs). Since HRM deals with the management of people, it is often seen as one of the functions that will be least likely to converge across countries and where MNCs are more likely to localize their practices than to export their country-of-origin practices. While there is considerable support for this assumption, the question remains whether the increasing importance of globalization and the ever-growing presence of MNCs will not diminish the localization of practices. In this context, the dominance effect assumes particular importance. It occurs when management practices of subsidiaries are neither shaped in accordance to the host country (localization), nor to the home country (country-of-origin effect), but according to that country which sets the standards for what are perceived global best practices. (Markus ,P. and Anne-Wil, H. 2007) The convergence vs divergence debate is one between those who argue that all aspects of management are becoming more alike due to the forces of globalisation and those who believe that each country continues to have its own approach to management and HRM, in particular. Convergence can be viewed from a market-based perspective where the logic and diffusion of technology and data mean that in order to compete successfully, everyone will seek to adopt the most efficient management and HRM practices (Kidger P.J., 1991). The predominant model is assumed to be the US univeralist model (Smith C. and Meiskins P., 1995). This is also referred to as the dominance effect as mentioned above. From the institutional perspective, similar legislation or institutional framework across a region or group of countries e.g. the European Union would mean more similarities in the ways countries handle HRM. On the other end of the wider debate, the concepts of cultural differences and institutional theory would support the argument for divergence. Proponents of divergence theory do not believe that the same management or HRM practices can be used across different countries due to the shaping forces of cultural and institutional differences, and that practitioners must be aware of, understand and respond to these national differences. Hofstedes study of culture Professor Geert Hofstede conducted one of the most comprehensive studies of how values in the workplace are influenced by national culture. (Hofstede 1980, 2001) He started off with analyzing a large data base of employee values scores gathered by IBM between 1967 and 1973 covering more than 70 countries, from which he first started using the 40 different largest companies and further extended the analysis to 50 other countries. Hofstedes value dimensions comprise of Power Distance, Uncertainty Avoidance, Individualism and Masculinity. Power distance  : Power distance is the extent to which the members of power distance organizations and institutions accept and expect that power is distributed unequally. ( Hofstede 1980, 2001) Individualism vs.  collectivism: The degree to which individuals are integrated into groups. In individualistic societies, the stress is put on personal achievements and individual rights. In contrast, the individuals in collectivist societies act predominantly as members of a lifelong and cohesive group or organization. Uncertainty  Avoidance: The focuses on the tolerance level for uncertainty and  ambiguity within the society. It reflects the extent to which members of a society attempt to cope with  anxiety  by minimizing uncertainty. Masculinity  vs.  Femininity: The distribution of emotional roles between the  genders. Masculine cultures values are  competitiveness,  assertiveness,  materialism, ambition and power, whereas feminine cultures place more value on  relationships  and  quality of life. Geert Hofstede added a fifth dimension after conducting an additional international study using a Chinese value survey instrument developed within the Chinese region. Hofstede described this dimension as Confusion Dynamism which is also known as Long Term Orientation. Long-Term Orientation vs. Short-Term Orientation: The degree of focus on the society embraces dealing with virtue. Societies with a short-term orientation generally have a strong concern with establishing the absolute Truth. In societies with a long-term orientation, people believe that truth depends very much on circumstance, contexture and timing. Japan HRM practices vs. America HRM practices Japan as one of the world major growing economies, has a homogenous culture which many countries have tried to emulate the management policies and practices with varying degrees of success. The Japanese society is highly characterised by a strong sense of group and community. Strong loyalty enrooted in their character, for which they are prepared to sacrifice their personal interests for the benefit of the group. In contrast, America being the world most dominant leader, has a influential management style and culture contexts. The rest of the world has looked upon it as models and sources of managerial innovations. American strong strategic and comprehensive approach to managing people make it the top notch leader in todays Human Resource Management. Differences in Power Distance between Japan and America Japanese are mindful of their hierarchical position in any social setting and act accordingly to the existing culture. Culture in Japan are define as high power distance as mostly of the decisions must be confirmed by each hierarchical layer and finalised by the top management. An example is the Ringi method of decision making. This process involves a great deal of informal consultation and leads to the preparation of a written proposal which is circulated to affected employees by the implementation and then to the senior management level. Being a particularistic country, employees in Japanese company are treated based on ranks and seniority and the number of years they served in that particular company. Long term and life-time employment are often offer for regular core employees who are loyal and display commitment to the company. On the other hand, American displayed small power distance. They tends to treat people fairly. American hierarchy is being established for convenience purpose. Communication is open, informal and direct. They tends to express what they exactly mean without talking around things. Leaders are approachable and accessible and individuals are being rely based on their expertise. Collectivistic Japanese vs. Individualism American Japanese society shows many characteristics of being a collectivistic society and also being classified as collectivistic by Western standards. The integration of the individual into groups is part of the principal goal in Japanese society. Relationship and harmony becomes an crucial part of the working society and prevails over business itself. Mass focus in strong group -cohesiveness include extended families such as putting harmony of group above the expression of individual opinions is the differentiated characteristics in which Japanese displayed. The Japanese emphasize teamwork, participation and leadership in the organisation. They discourages open expression and open conflict because of the importance of avoiding embarrassment. American comprises highly individualistic culture. They are self-focused and prefer to act as individuals rather than members of the group. There is individual freedom and success to purse ones career progression and interests and they believe individuals can shape and control ones destinies. Employees are more concerned with their own careers and personal success rather than the goals of the organisation. They do at times, displayed collectivism in the face of a common threat. Masculinity focus vs. Masculinity focus in Japan and America Japan is one of the most masculine societies in the world which is highly driven by competition, achievement and success. Even at the very young age, they are being taught on the importance of winning. And in corporate Japan, employees strive to the best of their abilities when they are fighting against their competitors in winning. On the other hand, It is still tentatively hard for women to climb up the corporate ladders in Japan with their masculine norm of long working hours which result in high  discrimination against woman. In contrast, Male seniors are still much more appreciated and stand a higher chance in achieving the promotion opportunities. American are ambitious, competitive, goal oriented and high achievers. American tends to display and talk openly in a friendly manner on their achievements. In the States, hiring and firing employees are justify accordingly on the market conditions. Employees are employ based on individual skills and working experience. Hiring and promotion decisions are based on the basis merits as opposed to status, hierarchy and gender. The American system is performance orientated and job status is based on the performance of their job scope. Many new hires are professional who are highly educated and well-trained. High Uncertainty Japan vs. Low Uncertainty Avoidance America Japan is rank as one of the most uncertainty avoiding countries which is easily differentiated from the rest of the countries. They dislike uncertainty and everything must be in good control without any uncertainty occurring. Japanese spent a lot of time and effort into feasibility studies and all risk factors must be minimize before any decision is make. Detailed facts and figures must also be provided for supporting every decision the organisation makes. This high degree for uncertainty avoidance is one of the reasons why changes are still so difficult to realize in current Japan. America are being describe as most uncertainty accepting country. There is a large degree of acceptance for new ideas, innovative products and a willingness to try new invention. Americans are more tolerant of ideas or opinions from anyone and allow the freedom of expression.   They accept risks and are risk-takers. American live more easily with uncertainly and skeptical about rules and regulations. They believe all problems can be solved and all obstacles will be overcome. Long-Term Orientation in Japan vs. Short-Term Orientation in America Japan being long term orientation is seen in the consistent high rate in terms of investment and research and development even in economically down time. Japanese prefer to progress slowly towards a long-term goal. Values associated with long-tem orientation are thrift, perseverance and making sacrifices for the future. Japanese embraces long-term commitments and sacrifice for a purpose. Serving the stakeholders and future generation are the long term commitment for most Japanese company at current. American orientation dimension focus on short term oriented culture. They measure their business as a short term basis as they are performance-oriented and result-oriented. Individuals are drives for quick results and are expect to produce quick results in the shortest time. American value the past and current resulting in respect for tradition and fulfilling social obligations. Varieties of Capitalism Facing the globalization process national economies and their institutional arrangements are confronted with the increasing competition to each other in order to generate the best economical results as national wealth growth, high employment etc. The liberal argumentation in this issue supports therefore institutional deregulation and the welfare-state retrenchment as the adequate responses to the challenge and names the economies of the USA and of the UK as the successful models of capitalism. In their opinion, the less liberal market economies as f. ex. Germany, Sweden, France or Japan should change their institutional arrangements into liberal ones to keep competitive on the global markets. The varieties of capitalism approach to the political economy is actor-centered, which is to say we see the political economy as a terrain populated by several actors, each of whom seeks to advance his interest in a rational way of strategic interactions with others. In which the relevant actors may be individuals, firms, producer groups, or government related. LME Vs CME Liberal market economies (LMEs), which coordinate activities via hierarchies and competitive market arrangements, classically described by Williamson. The LME system is based on arms-length exchange of goods and services, in the context of competition and formal contracting. Actors adjust to the price signals generated by markets. In many cases an effective coordination is achieved and equilibrium outcomes of firms behavior are given by supply and demand. Coordinated market economies (CMEs),  which make more use of non-market relations. Key elements of non-market relations are extensive relational investment, incomplete contracts and network monitoring based on the exchange of private information within networks, as opposed to competitive behavior. Both LMEs and CMEs have institutional capacities-albeit different capacities-for being competitive. For instance, firms in LMEs tend to compete on the basis of low cost and radical product innovation. Why? Because LMEs have institutions like weakly regulated labor markets as well as financial systems that impose short-term investment horizons but allow high risk taking. These enable firms to keep labor costs down, shed labor and close plants quickly, shift capital rapidly from one industry to another, and invest in risky but potentially revolutionary and lucrative research and development projects. In contrast, firms in CMEs compete more on the basis of quality and incremental innovation, such as adopting breakthrough technologies developed elsewhere. This is because CMEs have institutions like cooperative industrial relations systems within firms, coordinated wage bargaining across firms, national vocational training programs, and financial systems that allow for long-term investmen t horizons. These produce highly skilled managers and workers who tend to cooperate in planning, trouble shooting, and the introduction of the latest technologies in ways that enhance product quality (Hall and Soskice 2001b; Soskice 1999; Streeck 1991). This is not to say that all LMEs and CMEs perform successfully. Many firms in a coordinated market economies employ productive strategies that rely on highly skilled labor force given substantial work and encourage to share information it acquires in order to generate continuous improvements in product lines and productive processes. However, companies which adopt such strategies are vulnerable to hold up by their employees and stealing of skilled workers by other companies. Labour legislation in United States Wages Working Hours In US, the Department of Labor enforces the  Fair Labor Standards Act (FLSA), which sets basic minimum wage and overtime pay standards. (US Department of Labor, 30.10.12). The Act requires that employees must receive at least the  minimum wage  of $7.25 per hour and may not be employed for more than 40 hours in a week without receiving at least one and one-half times their regular rates of pay for the  overtime  hours. Overtime Pay: Not less than one and one-half times regular rate of pay Vacation and Sick Leave The  Fair Labor Standards Act (FLSA)  does not require payment for time not worked, such as vacations, sick leave or federal or other holidays. These benefits are matters of agreement between an employer and an employee (or the employees representative). The  Family and Medical Leave Act (FMLA)  provides for up to 12 weeks of unpaid leave for certain medical and family situations (e.g., adoption) for either the employee or a member of the covered and eligible employees immediate family; however, in many instances paid leave may be substituted for unpaid FMLA leave. Severance Pay Severance pay is often granted to employees upon termination of employment. It is usually based on length of employment for which an employee is eligible upon termination. There is no requirement in the  Fair Labor Standards Act (FLSA)  for severance pay. Severance pay is a matter of agreement between an employer and an employee (or the employees representative). The  Employee Benefits Security Administration (EBSA)  may be able to assist an employee who did not receive severance benefits under their employer-sponsored plan. Equal Opportunity Title VII of the Civil Rights Act of 1964  prohibits discrimination in hiring, promotion, discharge, pay, fringe benefits, job training, classification, referral, and other aspects of employment, on the basis of race, colour, religion, sex or national origin. This law is enforced by the  Equal Employment Opportunity Commission (EEOC). Unemployment insurance programs In general, the Federal-State Unemployment Insurance Program provides unemployment benefits to eligible workers who are unemployed through no fault of their own (as determined under State law), and meet other eligibility requirments of State law. Unemployment insurance payments (benefits) are intended to provide temporary financial assistance to unemployed workers who meet the requirements of State law. Each State administers a separate unemployment insurance program within guidelines established by Federal law. Eligibility for unemployment insurance, benefit amounts and the length of time benefits are available are determined by the State law under which unemployment insurance claims are established. In addition to helping workers and their families, the Unemployment Insurance programs play a key role in helping businesses, communities, and the nations economy. The program helps cushion the impact of economic downturns and brings economic stability to communities, states, and the nation by providing temporary income support for laid-off workers. Unions and their members The  Labour-Management Reporting and Disclosure Act (LMRDA)  of 1959 deals with the relationship between a union and its members. It protects union funds and promotes union democracy by requiring labour organizations to file annual financial reports, by requiring union officials, employers, and labour consultants to file reports regarding certain labour relations practices, and by establishing standards for the election of union officers. The act is administered by the Office of Labour-Management Standards (OLMS). Summary In summary, we can see that the labour system in United States is fairly open with moderate regulation with emphasis on human rights with regards to minimum wages and equality of employment. Most of the other aspects of labour employment including severance pay, vacation pay, sick leave are left to the agreement between each firm and their employees. This is in line with their low uncertainty avoidance culture in which they accept risks and are risk-takers. American live more easily with uncertainty about rules and regulations. They believe all problems can be solved and all obstacles will be overcome with the right resolve. As Americans generally display small power distance, they tend to treat people fairly. American hierarchy is being established for convenience, communication is open, informal and direct. This could be one of the reasons behind their Labour-Management Report and Disclosure Act and the foundation behind the Equal Employment Opportunity Commission (EEOC). This open-culture nature of labour regulation would be a big draw for multinational corporations who are seeking overseas expansion in the face of globalization. Labour legislation in Japan Wages Working hours Japans Ministry of Health, Labour and Welfare dictates that an employer shall not have a worker work more than 40 hours per week, excluding rest periods, and more than 8 hours per day for each day of the week, excluding rest periods. (Japan Institute for Labour Policy and Training, 27.10.2012) Overtime Pay In the event that an employer extends the working hours or has a worker work on a day off, the employer shall pay increased wages for work during such hours or on such days at a rate no less than the rate stipulated by cabinet order within the range of no less than 25 percent and no more than 50 percent over the normal wage per working hour or day; provided, however, than in the event that the working hour thus extended exceed 60 hours per month, the employer shall pay increased wages for work during those hours at a rate no less than 50 percent over the normal wage per working hour. The Ministry may prescribe changes to these standards or limits or other items as they deem appropriate. Rest periods An employer shall provide workers with at least 45 minutes of rest periods during working hours in the event that working hours exceed 6 hours, and at least one hour in the event that working hours exceed 8 hours. Annual Leave An employer shall also grant annual paid leave in accordance to the following table. Number of years of continuous service from the 6 months completion day Working days 1 year 1 working day 2 years 2 working days 3 years 4 working days 4 years 6 working days 5 years 8 working days 6 years or more 10 working days Dismissal A dismissal shall, where the dismissal lacks objectively reasonable grounds and is not considered to be appropriate in general societal terms, be treated as a misuse of that right and invalid. An employer shall not dismiss a worker during a period of absence from work for medical treatment with respect to injuries or illnesses suffered in the course of employment nor within 30 days thereafter, and shall not dismiss a woman during a period of absence from work before and after childbirth nor within 30 days thereafter; provided, however, that this shall not apply in the event that the employer pays compensation for discontinuance in accordance nor when the continuance of the enterprise has been made impossible by a natural disaster or other unavoidable reason. In the event that an employer wishes to dismiss a worker, the employer shall provide at least 30 days advance notice. An employer who does not give 30 days advance notice shall pay the average wages for a period of not less than 30 days; provided, however, that this shall not apply in the event that the continuance of the enterprise has been made impossible by a natural disaster or other unavoidable reason nor when the worker is dismissed for reasons attributable to the worker. Equal Treatment An employer shall not engage in discriminatory treatment with respect to wages, working hours or other working conditions by reason of the nationality, creed or social status of any worker. In addition, under the Principle of Equal Wages for Men and Women), an employer shall not engage in discriminatory treatment of a woman as compared with a man with respect to wages by reason of the worker being a woman. Employment Insurance System Employment insurance in Japan is an obligatory insurance managed by the government and it is compulsory for any enterprise which employs more than one worker. Under this scheme, benefits are granted to the unemployed, to workers who are having trouble continuing their employment and to those who voluntarily receive vocational training. It aims to promote workers welfare and prevent unemployment by increasing work opportunities and skills training. Summary On the contrary from the United States system, labour employment conditions in Japan are very much regulated and controlled by the government. This is due in part to the fact that Japan is one of the most uncertainty avoiding countries. They dislike uncertainty and everything must be in good control without any uncertain occurring. As such, this is the need for many specific standards and limits in the form of exact figures to avoid ambiguity and confusion. There is also government emphasis on gender discrimination as Japan is a highly-masculine society. These rules protect working women as it is still tentatively hard for women to climb up the corporate ladders in Japan with their masculine norm of long working hours which result in high  discrimination against woman. An interesting point to note is that their labour legislation takes into account the impact of natural disasters on employment terms and agreements. Quite appropriate since Japan is an earthquake-prone country. Japan

Industrial Electrician

CAREER SUMMATIVE Who is an industrial electrician? Industrial electricians install, maintain, test, troubleshoot and repair industrial electrical equipment and associated electrical and electronic controls. They are employed by electrical contractors and maintenance departments of factories, plants, mines, shipyards and other industrial establishments. Education requirements: -Completion of secondary school is usually required. -Completion of a four- or five-year industrial electrician apprenticeship program ORA combination of over five years of work experience in the trade and some high school, college or industry courses in industrial electrical equipment is usually required to be eligible for trade certification. -Trade certification for industrial electricians is compulsory. Pros: -You can have the opportunity to meet and work with a variety of people. -Since electricity is vital to virtually all aspects of today's society, it is an extremely stable career field.Cons: -There is s ome danger. Extreme caution needs to be taken when working with electricity since mistakes can potentially lead to fire or electrocution. -You may have to deal with extreme heights (for example, working on the outside of a high-rise building). Employment prospects: Average Prospect details: Your work prospects will continue to be AVERAGE because the employment growth rate will likely be close to the average.The retirement rate will likely be above average and the number of retiring workers should contribute to job openings. The number of job seekers will likely match the number of job openings. Estimated annual salary: $65,484. 00 Useful Courses: -Math -Physics -Industrial Arts (Electricity) -English -Blueprint Reading Useful experiences: -Maintenance -Construction/manufacturing -Appliance repair -Diagrams/blueprints -Troubleshooting Estimated annual salary: $65,484. 00

Cost Accounting

Publication, any stake or omission that may have crept in is not intentional. It may be taken note of that neither the publisher nor the author will be responsible for any damage or loss of any kind arising to anyone in any manner on account of such errors and omissions. Leaser Type Seated by : Banyan College Printing Department Preface am glad to present this book, especially designed to serve the needs of the students. The book has been written keeping in mind the general weakness in understanding the fundamental concept of the topic.The book is self-explanatory and adopts the â€Å"Teach Yourself† style. It is based on question-answer pattern. The language of book tried to cover all the basic topics of Software Engineering like Analysis, Project Management, Quality Testing and Designing. Any further improvement in the contents of the book by making corrections, omission and inclusion is keen to be achieved based on suggestions from the reader for which the author shall be o bliged. I acknowledge special thanks to Mr.. Eraser Banyan, Chairman & Dry. Sandy Banyan, Director (Cad. Banyan Group of Colleges, who is the backbone and main concept provider and also have been constant source of motivation throughout this endeavor, who played an active role in coordinating the various stages of this endeavourer and spearheaded the publishing work. I look forward to receiving valuable suggestions from professors of various educational institutions, other faculty members and the students for improvement of the quality of the book. The reader may feel free to send in their comments and suggestions to the under mentioned address.Author Theoretical QuestionQ. L What do you mean by Cost? Anus.Cost meaner account of expenditure incurred upon manufacturing of an article or providing any service.Q. 2 Q. 3 What do you understand by costing. What is meant by cost accounting. Anus. Costing is the technique and process of determining cost. Anus. Cost accounting is the provisi on of such analysis and classification of expenditure as will enable to ascertain the total cost of any particular unit of production.Q. 4 Mention name of four product for which order for cost audit is issued. Cement Industry Sugar Industry (2) (4) Electric Industry Factor Industry (3)Q. 5 Anus. (1) What is meant by supplementary cost? What is opportunity cost? Name four method of costing. Unit costing Operating costing Contract costing Process costing (2) (3) (4) Anus. Supplementary cost is the cost of product other than direct cost.Q. 6 Q. 7 Anus. The value of opportunity for gone is known as opportunity cost. Anus. (1) Explain Cost Unit? Explain term cost centre? Anus. Cost unit is a measurement of any goods or service e. G. Per ton km. Per unit. Anus. Cost centre is a location or item of any equipment which are connected with an undertaking for which cost are ascertained. Q. II Difference between costing & cost accounting. Anus. 1) Costing is a dynamic technique in which changes may take place control the cost of manufactured goods. Fore more detail:- http://www. Group. Com 2) Costing include determination of cost. Cost accounting include recording expenditure and income. (3) Costing meaner technique for determination of cost whereas cost accounting meaner adoption of accounting system of cost. Q. Al Give two items which are not include in cost. Anus. Non cost items are profit on sale of fixed asset, goodwill w/o. Discount on issue of share etc.Q. 12 What is the difference between cost of goods sold and cost of production.Anus. Cost of production meaner prime cost + works overhead + office overheard while cost of goods sold meaner cost of production + opening stock of E. G. – closing stock of finished goods.Q. 13 Write two objective of material control. Anus. (1) (2) control cost of inventory. Provide material at right time.Q. 14 What is normal wastage of material? Anus. Normal wastage of material meaner any wastage due to normal reason like evapora tion.Q. 1 5 What is abnormal wastage? Anus. Any wastage arise due to abnormal. Reason like loss by fire, loss by earthquake.Q. 16 What is BBC technique? Anus.It is a technique to control under these material classified three parts ABA & C A include high value material B include. Medium value material and C include low value material.Q. 17 What is SIT purchase. Anus. Under this quinine no stock maintain and material purchase when having its demand.Q. 18 What is economic order quantity ? Anus. Economic order quantity is that quantity of material where ordering & carrying cost minimum.Q. 19 What is meant by wages abstracts? Anus. It is a statement and it include detail of wages prepare by cost department with the help of time card, wages sheet.Q. 20 What is idle time? Anus. Idle time meaner no production hour but wages paid for that time. Fore more detail:- http://www. Group. ComQ. 21 Name the method of giving remuneration to workers. Anus. (1) (2) (3) (4) Time rate method. Piece rate method. Piece rate with guaranteed pay rate Differential piece rate method. No of cooperation x Bag No of workers 100Q. 22 How labor separation rate is computed. Anus. Labor turnover rate =Q. 23 What do you understand by time study? Anus. Time study is useful is determination of time require by an average worker in a Job.Q. 4 Write the formula of Halley-weir premium plan. AT X RATE + [30% of TTS x rate]Q. 25 What is meant by overhead?Under this clause contract price will change in proportion to change in price of material labor & other expenses.Q. 33 What is meant by retention money? Anus. In case of incomplete contract a part of the certified work is paid by the contracted to contractor. Rest of the amount is known as retention money.Q. 34 Mention the names of industries where process costing method may be used. Anus. (1) (2) (3) (4) Chemical industries Mining industries. Water & Gas Industries Electric supplyQ. 37 Define Joint product Anus. Joint product is same type of product eq ual importance & value Cost Accounting Harvard Business School 9-192-068 Rev. May 1, 1993 DO A Brief Introduction to Cost Accounting T NO Organizations and managers are almost always interested in and concerned about costs. Control of past, present, and future costs is part of every manager’s job. In companies that try to earn profits, control of costs directly affects the amount of profit earned. Knowledge of the cost of products or services is indispensable for decisions about pricing or product and service mix. In nonprofit organizations, control of costs influences the level of services that can be provided and the future survival of the organization.Cost accounting systems can be important sources of information for managers. For this reason, effective managers understand the strengths and limitations of cost accounting systems and actively participate in the evaluation and evolution of cost measurement and management systems. Unlike accounting systems that support the preparation of periodic financial reports , cost accounting systems and reports are not subject to rules or standards such as generally accepted accounting principles. Managers are permitted to exercise as much creativity and ingenuity as they wish in the quest for information on costs.As a result, there is much variety in cost accounting systems used in different companies and sometimes even in different parts of the same organization. PY CO This brief introduction to cost accounting will review the principal uses of cost data, provide some vocabulary for cost accounting, and present several of the questions managers have to answer in designing or using a cost accounting system. Its purpose is to provide the beginner with some vocabulary and ideas to use in learning about and exploring how cost management systems are designed and used by managers.While many of the references are to products and manufacturing environments, the vocabulary and concepts are equally applicable to services. Some Uses of Information About Costs I nformation about costs is used for two purposes in most organizations. Cost accounting systems provide information for evaluating the performance of an organizational unit or its manager. They also provide a means for estimating the costs of units of product or service that the organization may manufacture or provide to others. Professor William J. Bruns, Jr. prepared this note as the basis for class discussion. Copyright  © 1991 by the President and Fellows of Harvard College. To order copies, call (617) 495-6117 or write the Publishing Division, Harvard Business School, Boston, MA 02163. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means—electronic, mechanical, photocopying, recording, or otherwise—without the permission of Harvard Business School. 1 192-068 A Brief Introduction to Cost Accounting Performance MeasurementDO Reports on the costs incurred by part of an organiza tion—department or a division, for example—are one means by which efficiency and effectiveness can be evaluated. By comparing actual costs to those that were expected—to standard costs or budgeted costs—the degree to which costs have been controlled can be judged. Deviations from expectations—variances—can be identified, evaluated, and discussed by managers. If needed, corrective actions can be taken or expectations can be modified to incorporate previously unexpected efficiencies.Performance measurement reporting is usually periodic and systematic. Costs are assigned to parts of an organization that are identified as cost centers. When managers are held accountable for the costs incurred in a cost center, they are sometimes called responsibility centers. Performance reports provide information on the achievement of established objectives, efficiency of operations, and opportunities for cost control or cost reduction. Performance reports are used for both information and performance measurement and evaluation. T NO Product Costs and the Cost of ServicesInventory cost In manufacturing companies, product costs must be measured to determine the cost of items transferred from work-in-process to finished goods inventory. To satisfy the demands created by the cost concept used in financial reporting, a cost accounting system must measure all of the costs of the manufacturing process and assign some part of those costs to each unit of product. The costs of obtaining, maintaining, and managing the manufacturing facility need to be added to the costs of material and productive labor that each unit requires.The former costs are called indirect costs, and the latter are called direct costs. Generally accepted accounting principles require that inventory cost includes a â€Å"fair share† of total manufacturing costs, including indirect costs. In practice, there is considerable variation in how indirect costs are assigned to products. Information on costs is indispensable for analyzing the profitability of a product or product line. Product cost information allows managers to evaluate contribution margin—the difference between price and variable costs—and gross margin—the difference between price and total product costs.Information about sales, marketing, and distribution costs allows managers to evaluate the profitability of a product or product line. Without good information about costs, managers have no way to associate net income with actions or products about which they make decisions and over which they exercise control. Profitability analysis PY CO In companies that offer more than one product or service, information about costs is a key to managing the mix of products or services offered to customers or clients.With cost and profitability information, a manager can direct sales and marketing effort to the most profitable products. Unprofitable products can be eliminated, re priced, or bundled with more profitable products. The importance of product line decisions to future profitability requires confidence that product costs have been accurately determined. Product mix Although prices are determined by market forces of supply and demand, product differentiation and marketing offer many managers some degree of latitude in setting prices.Product costs and trends in product costs often provide signals to managers that prices should be changed. In particular, a change in the cost of a critical material or component may signal the need to reconsider the prices asked for products. Pricing 2 A Brief Introduction to Cost Accounting 192-068 DO Cost of service Many products require the seller to provide additional services to customers. In such cases, information about the cost of services is as important to managers as product costs.The same is true for managers of companies or organizations that provide only services. Unless the cost of service is measured, th ere is no way to know if providing the service is profitable or not and whether changes in pricing or marketing strategy are needed. Cost Behavior T NO Basic knowledge about cost behavior is a prerequisite for understanding, using, or designing cost accounting or cost management systems. The level of cost can be a function of either or both the volume of activity or time when the cost is incurred.Because prices of material, labor, and other resources change as time passes, and because time allows changes in manufacturing methods or service delivery, comparing costs at two points in time can be informative about efficiency. However, understanding the effect of changes in volume on costs is essential to measuring, analyzing, and using information about costs for both performance measurement and product costing. Relation of Costs to Volume If a company changes the amount of product or service it provides to customers or clients, its total costs will usually change as well.If more produ ct is manufactured and sold, then we should expect the higher volume to cause costs to increase. However, in many instances, the increase in costs will not be proportional to the increase in product volume. To understand why, the concepts of variable costs and fixed costs must be understood. PY CO Variable costs A cost which changes in strict proportionality with volume is called a variable cost. That is, if volume increases by 50%, a variable cost will increase in total by 50% as well. Materials used to create a product are a common example of a variable cost item.The total cost of materials to manufacture 20 units is double the cost to manufacture 10 units. Nonvariable costs A cost that does not vary at all with volume is called a nonvariable, or fixed, cost. Over time the level of a fixed cost may change, but the change is independent of the volume of activity. Building rent is usually a nonvariable cost. The rent paid is independent of the number of units of product or service p roduced in the building or the number of customers served. Nonvariable costs can often be changed by management decisions, but they do not change simply because the volume of activity changes.Semivariable costs Many costs include a combination of variable costs and nonvariable costs. The total amount of these costs varies in the same direction as volume, but less than proportionately with changes in volume. Sometimes semivariable costs can be separated into a fixed portion and a variable portion by isolating elements of the cost. The total cost of driving an automobile is semivariable with respect to the number of miles driven, but the cost of gasoline, oil, tires, and maintenance may be variable, whereas insurance and registration fees are probably fixed.Often costs are assumed to be variable when they actually are incurred in chunks. Such costs, also known as step-function costs, are fixed for a range of volume of production but change in a chunk when volume drops below or exceeds the limits of the relevant range of volume. The costs of stockroom employees are often chunky. As volume of inventory or products increases, one stockroom employee may be able to handle material and finished goods until the volume level Chunky costs 3 192-068 A Brief Introduction to Cost Accounting ncreases to the point where another employee must be added. The new staffing level will then be sufficient even as volume rises further until another â€Å"step† is reached. Chunky costs and costs that are not easily related to volume measures usually require special analysis and management. DO Accounting for Costs Classifying Costs The word cost is used many different ways in accounting and by managers. For clarity, other words are often attached to the word cost to enhance its meaning. In cost accounting, costs are usually classified into two categories: direct costs and indirect costs.Direct costs can be specifically traced to or are caused by a product, project, organizational unit, or activity. Materials specifically used in the manufacture of a product are an example of a direct cost. Labor specifically employed to provide a service would be another example. Many direct costs are variable costs, but nonvariable costs can also be direct costs if they can be traced directly to a project, organizational unit, or activity. Direct costs T NO When a cost cannot be traced directly to a single product, project, organizational unit, or activity, it is classified as an indirect cost.The rental cost of a factory building making more than one product is an indirect cost with respect to each product. There is no feasible way to associate specifically an indirect cost with an individual unit or batch of products. Indirect costs Indirect costs are included in overhead cost, or burden. To account for the full cost of manufacturing products, some portion of the overhead cost must be associated with each unit of product. The methods by which overhead costs are associate d with products or services comprise the essence of most cost accounting systems. PY COAccounting for Direct Costs A simplified cost flow chart for a manufacturing company is shown in Exhibit 1. Resources are acquired for cash or on credit and are classified as materials, payroll, or overhead. Payroll, which is classified as indirect cost, becomes part of overhead. In the production process, material, labor, and overhead cost becomes the cost of work-in-process inventory. When completed, work in process becomes finished goods and, later, cost of goods sold. It is easy to understand the accounting for direct costs such as material and productive labor.As material is converted to product by the effort of production labor, the costs of material used and labor can be associated with products. As products are completed and transferred to finished goods and cost of goods sold, these direct costs are transferred with them. All the cost accountant has to do is keep track of how much materia l and labor cost is used in producing each unit of product. (Actually, this is a little more complicated than it may sound here, but this brief description captures the essence of the accounting process for these direct costs. ) 4 A Brief Introduction to Cost Accounting 192-068Accounting for Indirect Costs DO Accounting for indirect costs is more complicated than accounting for direct costs. Costs must be collected and associated with activities before they can be assigned to products. The relationship between expenditures or costs and products or services is often far from obvious. Assignment to activities is often based on arbitrary decisions about the possible relationships between the reason for an expenditure and an activity. For example, rent for a building that houses both manufacturing and sales activities might be assigned to each activity in the same ratio as the floor space occupied by each.Then, the manufacturing rent cost may be assigned to products manufactured using a measure of volume or some other measure of effort or activity. Almost all cost accounting systems use a two-stage procedure for assigning indirect costs to products or other cost objects. First, costs are assigned to cost centers, or cost pools. Second, costs are assigned from each pool to products using cost drivers. The concept of a cost driver is based on the idea that products drive the consumption of resources. T NO The first question that the cost accounting system designer has to answer concerns how many cost centers to use.Using more cost centers than necessary adds complexity and cost to the cost accounting process itself. But using too few cost pools can create a risk that assigned costs will have little relationship to the activities and products that caused the cost to be incurred and resources to be consumed. In a manufacturing plant, the number of cost pools needed may be as small as one if machines, labor, and products are homogenous, or the number needed may be much larger if there is greater diversity in activities or products. In some manufacturing plants, each department, or even each machine, may be treated as a separate cost center. PY COThe second set of questions the cost accounting system designer has to answer concerns how to assign costs to each cost center or cost pool. Expenditures for indirect costs may be assigned based on direct labor cost, floor space, headcounts, or direct costs. More complex systems will attempt to implement as much direct charging to each cost pool as possible by using actual measures of the resources used by each cost center. The third set of questions the cost accounting system designer has to answer concerns how to assign the costs collected for each cost center to the products that are manufactured by or pass through that center.Often the costs are assigned in proportion to the use of a resource that is easily measured. Each unit product may be assigned the same proportion of indirect cost as it consumes labor time, labor cost, machine time, or material cost, for example. Given the number and complexity of choices facing the cost accounting system designer and the fact that there are no constraining â€Å"generally accepted principles of cost accounting,† it should be obvious that there is great diversity in the cost accounting systems used by different organizations.A new manager or employee has no choice but to learn about the systems the company uses before using the cost information the system has produced. Every manager has to be continually alert to be sure the cost information available is the right information for the decision or task at hand. 5 Material Inventory Payroll Other Asset and Liability Accounts Overhead PY CO Cash Acquiring Resources Cost Flow Chart for a Manufacturing Company Work-in-Process Inventory Production Finished Goods Inventory T NO Exhibit 1 192-068 Cost of Goods Sold Sale of Products DO -6- Cost Accounting Publication, any stake or omission that may have crept in is not intentional. It may be taken note of that neither the publisher nor the author will be responsible for any damage or loss of any kind arising to anyone in any manner on account of such errors and omissions. Leaser Type Seated by : Banyan College Printing Department Preface am glad to present this book, especially designed to serve the needs of the students. The book has been written keeping in mind the general weakness in understanding the fundamental concept of the topic.The book is self-explanatory and adopts the â€Å"Teach Yourself† style. It is based on question-answer pattern. The language of book tried to cover all the basic topics of Software Engineering like Analysis, Project Management, Quality Testing and Designing. Any further improvement in the contents of the book by making corrections, omission and inclusion is keen to be achieved based on suggestions from the reader for which the author shall be o bliged. I acknowledge special thanks to Mr.. Eraser Banyan, Chairman & Dry. Sandy Banyan, Director (Cad. Banyan Group of Colleges, who is the backbone and main concept provider and also have been constant source of motivation throughout this endeavor, who played an active role in coordinating the various stages of this endeavourer and spearheaded the publishing work. I look forward to receiving valuable suggestions from professors of various educational institutions, other faculty members and the students for improvement of the quality of the book. The reader may feel free to send in their comments and suggestions to the under mentioned address.Author Theoretical QuestionQ. L What do you mean by Cost? Anus.Cost meaner account of expenditure incurred upon manufacturing of an article or providing any service.Q. 2 Q. 3 What do you understand by costing. What is meant by cost accounting. Anus. Costing is the technique and process of determining cost. Anus. Cost accounting is the provisi on of such analysis and classification of expenditure as will enable to ascertain the total cost of any particular unit of production.Q. 4 Mention name of four product for which order for cost audit is issued. Cement Industry Sugar Industry (2) (4) Electric Industry Factor Industry (3)Q. 5 Anus. (1) What is meant by supplementary cost? What is opportunity cost? Name four method of costing. Unit costing Operating costing Contract costing Process costing (2) (3) (4) Anus. Supplementary cost is the cost of product other than direct cost.Q. 6 Q. 7 Anus. The value of opportunity for gone is known as opportunity cost. Anus. (1) Explain Cost Unit? Explain term cost centre? Anus. Cost unit is a measurement of any goods or service e. G. Per ton km. Per unit. Anus. Cost centre is a location or item of any equipment which are connected with an undertaking for which cost are ascertained. Q. II Difference between costing & cost accounting. Anus. 1) Costing is a dynamic technique in which changes may take place control the cost of manufactured goods. Fore more detail:- http://www. Group. Com 2) Costing include determination of cost. Cost accounting include recording expenditure and income. (3) Costing meaner technique for determination of cost whereas cost accounting meaner adoption of accounting system of cost. Q. Al Give two items which are not include in cost. Anus. Non cost items are profit on sale of fixed asset, goodwill w/o. Discount on issue of share etc.Q. 12 What is the difference between cost of goods sold and cost of production.Anus. Cost of production meaner prime cost + works overhead + office overheard while cost of goods sold meaner cost of production + opening stock of E. G. – closing stock of finished goods.Q. 13 Write two objective of material control. Anus. (1) (2) control cost of inventory. Provide material at right time.Q. 14 What is normal wastage of material? Anus. Normal wastage of material meaner any wastage due to normal reason like evapora tion.Q. 1 5 What is abnormal wastage? Anus. Any wastage arise due to abnormal. Reason like loss by fire, loss by earthquake.Q. 16 What is BBC technique? Anus.It is a technique to control under these material classified three parts ABA & C A include high value material B include. Medium value material and C include low value material.Q. 17 What is SIT purchase. Anus. Under this quinine no stock maintain and material purchase when having its demand.Q. 18 What is economic order quantity ? Anus. Economic order quantity is that quantity of material where ordering & carrying cost minimum.Q. 19 What is meant by wages abstracts? Anus. It is a statement and it include detail of wages prepare by cost department with the help of time card, wages sheet.Q. 20 What is idle time? Anus. Idle time meaner no production hour but wages paid for that time. Fore more detail:- http://www. Group. ComQ. 21 Name the method of giving remuneration to workers. Anus. (1) (2) (3) (4) Time rate method. Piece rate method. Piece rate with guaranteed pay rate Differential piece rate method. No of cooperation x Bag No of workers 100Q. 22 How labor separation rate is computed. Anus. Labor turnover rate =Q. 23 What do you understand by time study? Anus. Time study is useful is determination of time require by an average worker in a Job.Q. 4 Write the formula of Halley-weir premium plan. AT X RATE + [30% of TTS x rate]Q. 25 What is meant by overhead?Under this clause contract price will change in proportion to change in price of material labor & other expenses.Q. 33 What is meant by retention money? Anus. In case of incomplete contract a part of the certified work is paid by the contracted to contractor. Rest of the amount is known as retention money.Q. 34 Mention the names of industries where process costing method may be used. Anus. (1) (2) (3) (4) Chemical industries Mining industries. Water & Gas Industries Electric supplyQ. 37 Define Joint product Anus. Joint product is same type of product eq ual importance & value

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