IT project Essay Example | Topics and Well Written Essays - 500 words - 1

IT project - Essay Example It has to address the people or the human resource part of the system, which examines the employees of the company. Secondly, the architectural views should in corporate a process which enables the employees to have a proper social networking system. The project should be in a position to support all the required processes and contain information that supports all the processes. It is also important that the usability aspect of the system is considered depending on the working environment of the same. It should cater for al the workers without any difficulty in usage/ There should be room for changes the social networking system to suit the needs of the employees across the towns that are represented in the networking just in case need arises for the same. This can be in terms of new technological changes or advancement in technology with time. The system must be easy to use and have navigation keys that are detailed enough to be a clear guide to employees seeking various information or those in need of liasing and socializing with fellow employees. In case need arises, or employees complain that the usability aspect of the system should be enhanced, it should not be a difficulty in doing the same. A team of technocrats needs to be put in place to handle this. The first stage should present the details of the company to the users, then the second part is where the users key in their details in order to be able to access all the information and have ease in access to whatever they want. The data access interface comprises all details about networking, calendars, meetings and conferences of the workers and the management, and any other for of communication that the company plans. Finally the last interface is a store of all the data that is processed in the system with time or from time to time (Clements, 2003). In conclusion, I believe that these two architectural views can allow for the

A Fruit Smoothie Is A Drink Biology Essay

A Fruit Smoothie Is A Drink Biology Essay Fruit and vegetables are not consumed in the required quantities, throughout the world due to a variety of reasons e.g. availability, cost and/or convenience. Even though there importance is clearly defined by the World Health Organisation guidelines (Keenan et al. 2011a), in the developed world convenience is perceived as being the predominant cause for the demise of fruit and vegetable consumption. This has directly led to the development of a new product set that enables the consumer to achieve the recommended 5 portions a day, whilst maintaining their busy life styles. Smoothies have now entered into popular culture; the (Oxford English Dictionary, 2013) defines it as Noun a thick, smooth drink of fresh fruit purà ©ed with milk, yogurt, or ice cream A fruit Smoothie is a drink that blends fruit and fruit juice together to create a healthy snack. The Smoothie market to have reached $9.0 billion by 2015 (Global Industry Analysts, 2010) and that UK sales reached 34 million in 2006, which is 6.3 million up on 2001 according to Mintel who also expect Smoothie sales to treble by 2011 (BBC News, 2007). In the USA the sales reached $2 billion in 2012, which has grown 80% over the past 5 years (Smoothie Statistics, 2012). In the UK, the sales of smoothie increase to 80 million in 2007, but showed a reduction in sales gradually falling by 2009, however sales have increased again by 2011 to 55 million (British soft drinks, 2011). Mintel are a company that provide food and drink research to the UK. They have reported that many fruit Smoothies have been found to have a hidden sugar content to sweeten the Smoothie up; many of the fruit Smoothies were found to have hidden sugars comprising of fruit juice concentrates and high fructose syrup (Courier mail, 2013). Most Smoothies have apple and banana as core ingredients. Apples have a natural sweetness; this means not as much, if any additional sugar needs to be added to the drink, to sweeten the taste, banana is also added as it adds a natural thickness to the Smoothie, nothing artificial needs to be added to the Smoothie (Innocent drinks, 2013). One problem that is faced is the texture of the drink, it can be quite bitty or grainy, this is derived from tiny particles that some fruits contain, for example strawberries have small pips on the outside of the fruit, so blending the fruit alone will not get the particles to break up. However a way to change this has been found that passing ultrasound waves into the fruit during its preparation makes the particles smaller. Ultrasound wave technology has been available for many years, but in the last 10 years the food industry has developed a methodology to use the ultrasonic waves in food processing (Ultrasonic innovations, 2008). This paper presents an example of using ultrasound waves in the Fruit Smoothie product to reduce the particle size problem outlined earlier. There are a number of advantages for using ultrasonic waves, they have a more effective mixing and micro-mixing, faster energy and mass transfer, reduction in temperature the mixture can remain at the same temperatu re throughout the process. Ultrasound wave technology also increases the production volumes of the Smoothies (Chemat et al., 2011). 1.1 Aims To investigate and reduce the particle size within the Fruit Smoothie mixture using ultrasound waves. To test the treated Smoothie for its- viscosity, colour and centrifuge for the acceptability of the particle size. Testing the treated Smoothie on samplers for the acceptability of the particle size, the colour and the taste in the mouth. 1.2 Objectives Employ ultrasound waves at different power levels for the reduction of particle size and for two different lengths of time. To use the Brookfield viscosity to test the flow rate of the different samples. To use the Hunter LAB to analyse the intensity of the colour change and the centrifuge machine to test the separation for the different samples. Test the finalised product on random, untrained samplers to identify their thoughts about the product and compare the product to an untreated sample product. 1.3 Hypothesis This paper will be an experimental hypothesis. Using ultrasound waves will reduce the particle size in the Smoothie product and create a smoother taste. 2. Literature Review The literature review consists of what a Smoothie is, the types of products available, the role of ingredients, the manufacturing process and sensory attributes. 2.1 Smoothie Definition The word Smoothie comes from the English word smooth meaning tender and creamy. Smoothies are defined as a creamy cold drink which is made of blended fruit or berries together with some fruit juice, only natural ingredients are added to the product. The texture of a Smoothie is of a thick consistency unlike the slush drink and has a consistency more like a milkshake (Smith et al., 2013). 2.2 Types of Smoothies Available The main Smoothie manufacture that is available in the UK, is Innocent Smoothies, they have a wide range of Smoothies already available on the market, from Strawberry and Banana to Kiwis, Apples and Limes to Pomegranates, to Blueberries and Acai (Innocent Drinks, 2013). These Smoothies are available in four different sized bottles, they vary from handy grab and go bottles, to bottles that can be stored in the fridge and used many times over. Innocent dominate with 80% of the market in 2010 (Mintel, 2010). Figure 1: Innocent Smoothie Drinks (Innocent drinks, 2013) Innocent Smoothie also offers other products in this range, five kids Smoothies are available in handy lunch box sized cartons, useful for lunches. Figure 2: Kids smoothies (Innocent drinks, 2013) 2013) Happy monkey are another brand of Smoothie that are mainly branded for kids and their lunch boxes (Happy Monkey Smoothies, 2013). They come in two varieties orange mango and strawberry banana, and can be purchased in a variety of shops. Happy Monkey Smoothies offer less variety than Innocent Smoothie however they have similar products available. One close to the orange and mango is available in Innocents childrens range and the strawberry and banana is found in the main Smoothie range. Figure 3: Happy Monkey smoothie products (Happy Monkey Smoothies, 2013) Another place that Smoothies can be found is from Ellas kitchen, these again are more aimed at children to take to school and have as a healthy snack. They are comprised of five different flavours available in small handy sizes. Like Innocent and Happy Monkey, they have similar flavours with the same ingredients as the back bone to the Smoothie products. Figure 4: Ellas kitchen Fruit Smoothie products (Ellas Kitchen, 2012) The Naked Smoothie Company are aimed at producing Smoothies for adults on the go, that do not have time to eat fruit with their everyday life commitments. Naked advertise that they are a healthy alternative and contain antioxidants in them (Naked Juice, 2013). These advertisements are aimed at those wanting to try and stay healthier for longer by adding antioxidants into their bodies, to help fight free radicals. Naked have launched additional products that claim to increase energy levels throughout the day Figure 5: Naked Juice Smoothies (Naked Juice, 2013) These are the main Smoothie brands on the market in the UK today. Many companies target their brands towards childrens health, helping them get their 5 a day, thus making it easier for their parents by allowing them to have one of their products, the parent does not have to try and persuade the child to eat a piece of fruit. However some companies do promote their products to the older generation advertising that their Smoothie can help them to stay fit and healthy as well as their children. All these Companies claim that their products are 100% pure fruit without any added sweeteners or artificial flavourings. 2.3 Role of ingredients Fruit is the primary component in a Smoothie. Many producers of fruit Smoothies promote how they can help you achieve your five a day in a tasty quick convenient drink. Strawberry: Strawberries in this fruit Smoothie is one of the main ingredients and adds flavour to the drink. Strawberries have a natural sweetness that will sweeten up the product without the need to add any sweeteners to the mixture, thus making the smoothie healthier. Strawberries are a major contributor and they give the drink the pink colour. Strawberries have natural bits around them which give the texture in the smoothies the natural graininess; this is what the ultrasound waves will reduce in the smoothies. Banana: As well as bananas being one of the main ingredients in the smoothie, banana is also a natural thickener (Innocent Smoothie, 2013), this making the banana a vital ingredient in the fruit mixture, as without the banana the drink may become too runny. The banana also adds as a bulking ingredient as it increases the volume of the Smoothie. As banana is one of the main ingredients it adds to the flavour of the drink and produces the banana and strawberry flavoured Smoothie. Grape: Grape juice adds to the flavour, and helps break down the thickness of the banana and sweetens the banana taste. Grape is an acidity regulator and controls the acidity levels in the smoothie. Without the grape juice the acidity in the Smoothie may become too strong. Apple juice: Apple juice is used to add a natural sweetener to the Smoothie (Innocent Smoothie, 2013). By adding this it means no additional sugar is necessary resulting in a healthier drink. The apple juice as with grape helps to break down the banana thickness to create a smoother texture. Oats: Oats are added to the fruit Smoothie to add more fibre. They also change the thickness of the product. The oats added in to the mix changes the texture of the Smoothie. This again will be decreased by using ultrasound technology to reduce the particle size. 2.4 Manufacturing Process Ultrasound is a non-thermal technology utilising high power and high frequency that results in a longitude wave that creates a sudden implosion of bubbles. The implosion generates localised spots with a very high pressure that can disturb cellular structures; this means the particle size will reduce (Fellows, 2009). When ultrasonic waves hit the surface of a material they generate a force, this force is vertical to the surface and it results in a compression wave that moves through the food. If the force is parallel to the surface it produces a shearing wave. Both methods allow the food product to be sonicated (Fellows, 2009). In recent years using ultrasound waves in food processing has been investigated extensively (Rawson et al, 2011) concentrating on the effect that pulses have on the nutritional aspects of the food sample and the lengthening of the shelf life of products. Sonication has significantly improved the preservation role in foods (Rawson et al., 2010). The amount of bu bbles produced depends on the amount of frequency and amplitude of the ultrasound waves (Keenan et al., 2011b). This means the particles of the fruit Smoothie should be reduced when the ultrasound waves are at a higher frequency and higher amplitude. The longer the ultrasound waves are placed through the Smoothie the more this will have an affect the amount of particles broken up. 2.5 Quality attributes Fruit and vegetable beverages can have certain sensory barriers that can put off many people from drinking them. These barriers include a bitter taste and a grainy texture and in the most recent National Diet and Nutritional survey (NDNS) report, it highlights the difference in consumption of the 5 portions of fruit and vegetables per day between children and adults. It found that children are more prone to eating fruit and vegetables every day. Fruit juices continue to grow in popularity and are potentially driven by an increase public interest in preventative healthcare (Wootton-beard and Ryan, 2011). 2.6 Nutrition Due to marketing and advertisement of Smoothies there is a misconception that the drinks are as healthy for you as eating fruit by themselves. Labels claim that they are packed with vitamins, low in fat and bursting with goodness and the UK has spent over  £100 million a year on Smoothies, however many of them contain sugar, calories and acids as extra ingredients that have been added to sweeten them up and make them taste better (BBC News, 2008). This means that Smoothies are not as healthy as the packaging is advocating. Juicing fruit and storing it can make it quite acidic, and one being consumed can damage the persons teeth. Juicing takes away the fibre and removes many nutrients that are found in the whole fruit (Independent, 2006). Juice and Smoothies count as one portion of your 5 a Day when drunk in a 227g portion. It was found that pure fruit and vegetables can offer similar health benefits to whole fruit and vegetables. This is due to the antioxidant and polyphenol content that is found in fruit and vegetables, however it still remains a concern regarding the impact juices have on sugar consumption, fibre intakes, dental health and appetite control. It has been found that fruit contains a naturally high carbohydrate, sugar, starch and fibre content. Smoothies are not that different to a consumer choosing fruit like a banana than it would be if they chose it in the Smoothie form (Ruxton, 2008). The advice expressed by health professionals is that consumption of Smoothies should be discouraged due to the high carbohydrate and sugar content, as this would prevent the rise in sugar consumption that has been on the increase in recent years. However this is a mistaken belief in regards to Smoothies, for in a 250m l portion, 30g of sugar can be found, similar to a piece of fruit. Research has been undertaken to show that Smoothies may have more associated dental health problems than eating two portions of whole fruit and vegetables; this has not been proven with reliable evidence. When Fruit Smoothies were first introduced onto the market, it was thought that it would encourage those in the population who did not consume the minimum daily dietary requirements regarding fruit and vegetables. It was a concern that they may stop people from consuming the actual fruit and vegetable however, it was found that those who consumed higher levels of fruit and vegetables were more likely to consume both the whole fruit/vegetable and Smoothies/fruit juices. Smoothies were found to be higher in fibre, vitamin C and antioxidants compared to fruit juices alone (Ruxton, 2008). 2.7 Consumer acceptability/ Sensory To the consumer, the most important quality attributes are the five sensory characteristics Texture, Flavour, aroma, shape and colour (Keenan et al., 2011b). These attributes determine the individuals preference for specific products. These attributes help to define differences between certain brands and their differing tastes. In the case of this study, these attributes will help the panellists to taste the size of the particle in the sonicated Smoothies (Povey and Mason, 1998). 2.8 Taste and Flavour Taste and flavour is a major factor in consumer choice. There is a difference between taste and flavour, taste is the sweetness, sourness, saltiness, bitterness and umami. The taste buds on the tongue affect what the taster can detect, and some attributes can be detected at very low thresholds in certain food groups. Taste occurs on the tongue were 10,000 taste buds are located on the front, back, sides and the tip of the tongue. Each taste bud has clusters of 50-100 taste receptor cells. Flavour is the result of the interaction between the sense of smell that the person can detect from the sample, and the taste that the taste buds have given off which determines the flavours they can taste in the sample, however 80% of the perception is from the smell of the sample, the food is inhaled through the nostrils and from the back of the mouth as the food is chewed and swallowed. The flavour of foods is influenced by the flavour compounds which are released when chewed (Povey and Mason, 1998). 2.9 Texture The texture of food has a major influence on consumers perception of quality. Information is passed to the brain, about the texture of the food from the sensors in the mouth and from recalling these senses from memory it can build up an image of the texture properties of the food. This can be seen in three stages: 1. Initially the first stage is to assess the hardness, the ability to break the food and the consistency of the food product in the first bite 2. The second stage is the chewiness, adhesiveness and the gumminess during the chewing of the product. During this phase the moistness and the greasiness of the food is also detected. 3. The third stage is the perception of the rate at which the food will be broken down whilst chewing. The type of the pieces formed, then the release of moisture and finally any coating on the mouth or tongue with food (Povey and Mason, 1998). 2.10 Colour The colour of a Smoothie or any other product is one of the main aspects that a consumer is going to take into consideration when choosing a product they wish to purchase. If the colour is unusual or not natural to the eye, consumers may find it off putting, particularly in this market segment, as the Smoothie purports to be a replacement for natural products. So the products colour is very important The colour of a Smoothie is affected when the sonic processing is undertaken. Typically the more ultrasound power put into the Smoothies, the more particles are broken up, resulting in the colour of the Smoothie being affected by the particle degradation (Keenan et al., 2012a). 3. Method The methodology section consists of the following: Sample Preparation, Ultrasound Processing, Physical analysis, Brookfield Viscosity, Colour, Analysis, Centrifuge Analysis, Sensory Analysis, Ethical Issues, and Statistic Analysis. As similar work has been undertaken on the topic of using ultrasound waves in Smoothies, several methods were incorporated to expand on the work already developed to test four different methods (Keenan et al., 2010), (Keenan et al., 2011a), (Keenan et al., 2012b), (Keenan et al., 2012c). As this paper is concentrating more on the mouth feel of the Smoothie, than for example the shelf life changing due to the sound waves being passed through the product, the sensory aspect was a higher priority, so only following limited methods helps to get the full purpose of the study across. In this study, a Smoothie is the product of choice to test and investigate with the ultrasound waves process, because of the varying particle size that can be found in Smoothies. Reducing the particle size should have effective results. According to recent sales, Smoothies have become very popular in the UK, however many consumers find the graininess of some fruit puts many consumers of drinking Smoothies off putting. This study, investigates a way to reduce this, using a novel technology that has not been used extensively in food products. 3.1 Sample preparation The Smoothies prepared were based on the commercially available Smoothie Strawberry and banana by innocent Smoothies. 1400ml of Smoothies was made using 288g of banana, 284g of grapes (mixed), 520g strawberries were chopped, 700ml of apple juice from concentrate then added to a homogeniser (Keenan et al., 2010), (Keenan et al., 2011a) and (Keenan et al., 2011c) along with 50g of oats, and all food products were sourced from a local supermarket. Once the fruit, juice and oats are homogenised the Smoothie is split into seven 250ml samples and refrigerated to between 2-4oC, so all Smoothies are at the same temperature before ultra sound processing can take place. Each time the particles are tested the same amount of each fruit is the same, to make sure texture and colour is the same each time. The Smoothie composition was derived from the commercially available; innocent Smoothie product banana and strawberry. Place into blender with oats and apple juice for 1 minute Split mixture into seven samples Chop strawberries and bananas. Peel grapes Place 2 into ultrasound machine for 5 and 10 mins. on power 60 Place 2 into ultrasound machine for 5 and 10 mins. on power 100 Place 2 into ultrasound machine for 5 and 10 mins. on power 20 Test sonicated samples for separation of particles Test sonicated samples for colour Test sonicated samples for viscosity Figure 6: Summary Flow Chart of Smoothie Method of Sonication and Testing. 3.2 Ultrasound machine Once the Smoothie is split into portions the ultra sound treatment can be done, the Smoothies were tested using (Keenan et al., 2011a) method on how to test ultrasonic waves through fruit samples. Three treatments were used in this practical; the Smoothies were treated with three different power levels (20%, 60%, 100% on the 0.5 cycle) for two different lengths of time. Six of the Smoothie samples were processed on and one was kept as a control to compare the results to the original Smoothie. Figure 7: Ultrasound Machine C:UsersFionaPicturesIMG_0486.JPG 3.3 Physical Analysis Once each of the Smoothies has been treated, tests were done on the different samples for viscosity, colour and centrifuge. 3.4 Process Parameters Due to the ultrasound machine being placed in to the smoothie, it can change the temperature of the smoothie mixture. (Keenan et al., 2012a) study shows that the smoothie mixture inside the pressure chamber increased from 20 to 37oC during the high pressure processing. Power Level Time (Minutes) 20% 5 20% 10 60% 5 60% 10 100% 5 100% 10 Table 1: Processing power level and time it was sonicated A way to stop the temperature of the Smoothie being increased when ultrasound waves are being passed through it, is to decant the mixture into a beaker (which allows water to flow through) syphon off the warmer water so as to keep the Smoothie from increasing in temperature. 3.5 Brookfield Viscosity Viscosity is a measurement of the internal friction of a fluid, for example liquids and semi solids and Brookfield is the measurement of these. The viscosity measurements are made to test the quality and the efficiency of a product. A main way that that researchers test their work, is using a viscometer. It is one of the quickest, most reliable and accurate ways of analysing some of the most important factors affecting the product. (Brookfield engineering, 2013) The accuracy of the viscometer was checked with a standard solution of water to calibrate the viscometer. The seven samples were then tested the same way this was done by using the number four spindle at speed ten and placing the spindle into the Smoothie sample to get readings. A reading was taken on twelve occasions at ten second intervals to get an average. This was repeated on all seven samples. Figure 8: Brookfield viscometer meter C:UsersFionaPicturesIMG_0488.JPG 3.6 Colour Analysis The hunter lab model UltraScan PRO was used to test the changes in colour of the fruit Smoothies once the initial processing had taken place. The colour test was useful to see if the Smoothie had become lighter or darker in visual terms after the processing. Hunter Lab system is a popular and trouble free technique used in both quality control and research; it is able to test a wide spectrum of product colours from transparent films to clear liquids and/or opaque solids (hunter, 2008). In this case study it was used to test the difference in colour of the six processed samples, comparing them with the control sample. The colour was then tested by placing some of the Smoothie into a glass square tube with black foam to form a blackout around the outside to avoid any other light affecting the result. This was then placed on to the machine and the machine produced an L* a* b* reading of the colour. Each time a new sample was tested it was calibrated back to the original Smoothie. Each of the seven samples was tested three times to obtain an average. The 250ml Smoothies are then spilt in to 125ml samples. One 125ml sample is placed into the refrigerator and left for twenty four hours; the other 125ml placed into a water bath at 4oC for the same twenty four hours. Figure 9: Hunter Lab ColourC:UsersFionaPicturesIMG_0487.JPG 3.7 Centrifuge Analysis Centrifuge is driven by a motor and forces a sample to evenly separate the substance of greater and lower densities apart. A sample is placed in the machine and the motor is switch to a certain speed, the sample is then spun around a fixed axis. After the twenty four hours, 10ml of each is poured into a numbered tube and then placed into a centrifuge machine and spun at 4600rpm for ten minutes, this causes substances to separate and the bigger particles at the bottom with the smaller particles on top. The results are entered and analysed using SPSS. Figure 10: Centrifuge machine C:UsersFionaPicturesIMG_0489.JPG 3.8 Sensory Analysis Four samples of 1000ml were poured into four jugs consisting of Strawberries, banana, grapes, apple juice and oats. Three of the samples were treated with ultrasound waves at three different power levels (20%, 60%, 100% on cycle 0.5) for 10 minutes and the fourth was kept as a fresh control sample. The samples that were being tested were treated at the three different power levels for 10 minutes and control sample that was left untreated. An untrained panel of 50 people with an age range of 19 to 57 were used. As the study was based on the overall mouth feel of the Smoothie no training was needed before the tasting took place. The sensory was carried out in individual sensory booths and had controlled lighting. The odour in the booths was controlled to avoid any misconception of the product and its taste. The panellists were presented with four samples of the different Smoothies and given a sample of 10ml in 25ml plastic cups. Each sample was given a randomised three digit code, this was to avoid the panellist from know which order they are sampling each (Keenan et al., 2011b). Each panellist received the samples in a different order. The untrained panellists were given a cup of water to cleanse the palate, so the mouth was free of flavour before the next sample is tasted. There were eight important attributes that were necessary to get a clear picture of whether the participants could tell the difference between the samples and if the particle size had been reduced. The sensory attributes being tested for were colour, smell, appearance, texture, mouth feel, viscosity, aftertaste, and over all acceptability. The rating scale used was a horizontal line scale. A vertical line is placed on the scale between 1 and 9 with the left to right on the intensity of liking the product, for example pale to dark. Appearance Like/ Dislike Texture Bits/ No Bits Colour Pale/ Dark Smell Like/ Dislike After taste Strong/ weak Viscosity Too thin/ Too thick Mouth Feel Creamy/ Watery Overall Acceptability Like/ Dislike Table 2: Sensory Attributes of Smoothies 3.9 Ethical Issues The only ethical part to this study that needs to be addressed is the sensory analysis. On taking part in the sensory analysis, the participants signed an agreement, that they understood the agreement, they understood the ingredients in the samples and made it known if any allergies or intolerances they had that would stop them from taking part in the study. All participants knew that they were free to stop taking part in the study at any point if they wished to so. 3.10 Data analysis All values were repeated twice to get an average number to compare. The comparison was tested using SPSS (ANOVA, TTest) and Microsoft Excel Software. The difference was considered significantly different with a p value of 4. Results The smoothies that had been processed with ultrasound waves were analysed and the results were measured and statistically analysed by using Microsoft Excel, and SPSS. 4.1 Hunter Colour LAB Analysis The colour of the six samples of smoothies that were processed at different power levels and the control sample were analysed to see the colour change. The average readings of the colour parameters (L, a, b, TCD and Chroma) of each of the samples was calculated and can be seen in table below. The analysis was repeated three times to get an average, and all the tests were completed twice to check the acceptability of the results.   Sample L A B TCD Chroma Control 27.46 8.16 7.09 3.23 9.56 5 minutes 20% Amplitude 11.59 6.14 6.43 2.14 7.08 10 minutes 20% Amplitude 11.85 6.14 6.58 2.09 7.13 5 minutes 60% Amplitude 10.91 5.80 6.34 1.68 7.02 10 minutes 60% Amplitude 54.47 10.85 8.31 1.63 13.69 5 minutes 100% Amplitude 55.93 11.33 9.13 0.13 14.57 10 minutes 100% Amplitude 55.64 11.63 9.09 0.04 14.78 Table 3: The average on Lab at the different power levels Figure 11: L values (a), a values (b), b values (c), TCD values, (d), and Chroma Values (e) of smoothie samples colour at the different level of processing. See figure 11a, b, c, d, and e sample key in appendix 1. Figure 11a, 11b, and 11c, has revealed that the more ultrasound waves that are placed through the smoothies, the more the colour of the smoothie changes. Figure 11d shows the total colour difference (TCD) in the Smoothie samples at different power levels.   L Values 1 2 3 4 5 6 7 1 -15.86* -15.61* -16.54* 27.01* 28.46* 28.17* 2 15.86* 0.25 -0.68 42.87* 44.33* 44.04* 3 15.61* -0.25 -0.93 42.62* 44.08* 43.79* 4 16.54* 0.68 0.93 43.55* 45.01* 44.72* 5 -27.00* -42.87* -42.62* -43.55* 1.45 1.16 6 -28.46* -44.33* -44.08* -45.01* -1.45 -0.29 7 -28.17* -44.04

Characterization in The Remains of the Day :: The Remains of the Day

Characterization in The Remains of the Day    The Remains of the Day is a book that believes in defining its characters to remarkable detail. Even minor characters are brought to life, using a variety of methods; some subtle, others more overt. This essay will discuss the entire novel - just the first eight pages. Many novels would still only be setting the scene at this point but, with The Remains of the Day, many of the main characters have already been described in a fair amount of detail. Creating detailed and believable characters is usually a key factor in a book's success. If a story contains rich, fleshed-out characters, readers will be able to understand and empathise with them, so becoming more enveloped by the narrative and, consequently, more enjoying the book. There are, of course, exceptions; in some cases characters are left deliberately vague so as to increase the atmosphere surrounding them, for example. However, The Remains of the Day is a book which believes in defining its characters to remarkable detail. Even minor characters are brought to life, using a variety of methods; some subtle, others more overt. This essay title does not refer to the whole novel, though - just the first eight pages. Many novels would still only be setting the scene at this point but, with The Remains of the Day, many of the main characters have already been described in a fair amount of detail. There are, generally, two methods of characterization. One involves merely stating character traits (along the lines of "the man was arrogant and obnoxious†¢ - note that this is an example and not a quote from the text), a method which Ishiguro does not use in great abundance. He much prefers to reveal character information in more subtle and oblique ways, often through their actions and words. This allows readers to judge characters partly for themselves, without having them explicitly prejudged by the writer. The character of Stevens is unique amongst the others in the novel, as it is written from a first-person perspective and he is the narrator. Ishiguro uses a wide variety of techniques to develop Stevens' character during the first eight pages. The very fact that the novel has a first-person narrative is significant. This usually allows readers to know and understand more about the narrator's character, as the text is ?written' by him. Characterization in The Remains of the Day :: The Remains of the Day Characterization in The Remains of the Day    The Remains of the Day is a book that believes in defining its characters to remarkable detail. Even minor characters are brought to life, using a variety of methods; some subtle, others more overt. This essay will discuss the entire novel - just the first eight pages. Many novels would still only be setting the scene at this point but, with The Remains of the Day, many of the main characters have already been described in a fair amount of detail. Creating detailed and believable characters is usually a key factor in a book's success. If a story contains rich, fleshed-out characters, readers will be able to understand and empathise with them, so becoming more enveloped by the narrative and, consequently, more enjoying the book. There are, of course, exceptions; in some cases characters are left deliberately vague so as to increase the atmosphere surrounding them, for example. However, The Remains of the Day is a book which believes in defining its characters to remarkable detail. Even minor characters are brought to life, using a variety of methods; some subtle, others more overt. This essay title does not refer to the whole novel, though - just the first eight pages. Many novels would still only be setting the scene at this point but, with The Remains of the Day, many of the main characters have already been described in a fair amount of detail. There are, generally, two methods of characterization. One involves merely stating character traits (along the lines of "the man was arrogant and obnoxious†¢ - note that this is an example and not a quote from the text), a method which Ishiguro does not use in great abundance. He much prefers to reveal character information in more subtle and oblique ways, often through their actions and words. This allows readers to judge characters partly for themselves, without having them explicitly prejudged by the writer. The character of Stevens is unique amongst the others in the novel, as it is written from a first-person perspective and he is the narrator. Ishiguro uses a wide variety of techniques to develop Stevens' character during the first eight pages. The very fact that the novel has a first-person narrative is significant. This usually allows readers to know and understand more about the narrator's character, as the text is ?written' by him.

Developing positive relationships Essay

Developing positive relationships is important within most situations in life, a good way of ensuring these positive relationships progress is to ensure you have effective communication. When working with children if you complicate things it can lead to the child becoming confused as to what is expected of them. Make sure the language that you use is age appropriate to avoid confusion. You may be able to see if the child has understood your request by either checking that your instructions have been carried out or simply by asking the child â€Å"do you understand? and asking them to relay back what you have asked. Communication is a two way thing and to have a positive relationship with somebody you will also need to listen to them. Having eye contact and sitting down with a child will reassure them that you are listening and will reassure them that they can come to you with their needs. When dealing with young people again you will need to make your communication age appropriate but you may need to alter your techniques slightly. Secondary school age and above is when a lot of young people feel they are going through some of their hardest times. They will have strong changes in their hormones which can lead to mood swings and irritability, transition to secondary school or home life problems. A big grievance of young people is that they wish to be treated as adults, so even though they are not of adult age to form a good relationship you may need to approach situations cautiously and take into account things that a young person may be going through. Adults can sometimes forget the importance of communicating with each other which can lead to a number of problems. When working you need o ensure all of your colleges are certain of things going on or instructions being given, this can help to keep communication problems to a minimum. It is vital that other adults have understood what you have said and interpreted it in the correct way to have positive relationships and to reduce misunderstandings. People find it hard to communicate with people they do not trust or have a good relationship with, this can lead to a communication breakdown and as a consequence cause problems. No matter which age group of people you come into contact with or work with there are a number of factors to keep to which will help to promote healthy relationships. To gain a persons trust you will need to be honest with them and show respect to all things important to the person. You should take into consideration that people have different beliefs and values and although something may not be of any importance to you it will be to others. Another thing to consider is that at times people may have added pressures such as extra work loads or problems at home which could effect their mood. Asking people if they’re ok and taking some time out if possible to listen to them is a good way to build a relationship and will show you care, this could help to build up trust. Even though there are a lot of ways of improving communication and building up healthy relationships there are also barriers which you could face which make this hard. There are a number of factors such as social, professional and cultural differences which could change the context which we communicate. Many things can be thought about when considering differences which could change the change the way we communicate socially at work, people come from all different areas and backgrounds and you will come across different accents or English as a second language. There are also different social classes and family set ups which you could take into account, if there had been a breakdown in the family you may not get to see somebody as much. Professionally you may need to change the way you communicate through lack of time, this may be solved by using other forms such as email. The school may communicate with parents through letters home and even text messaging now. When speaking to people outside of your profession you will need to ensure that you did not inundate them with jargon that they do not understand. Different cultures find different ways of communicating acceptable and unacceptable, in some cultures it is considered rude to not look the person you are talking to in the eye and others eye contact is not acceptable. People having English as a second language and not being very fluent or confident in speaking in English may prove to be a communication barrier.

Management Accounting

Overall requirement * Explain how management accounting can supply information to assist the management of the organisation. * You are not required to investigate and report on the organisation’s actual management accounting system (even if you can find out). * You are to write a 1500 word report as though you were a management consultant writing to the board of directors. * WE DO NOT WANT ANY NUMBERS UNLESS YOU CREATE THEM TO DEMONSTRATE AN IDEA * This is like assessment 1a – you are to imagine and create! This is a report * It has an introduction A main body (see the next slides) * A conclusion How your marks will build up * Background to the organisation showing good reading of appropriate sources 25% * Review of the nature and role of management accounting 10% * An analysis of the organisation, showing its information needs, the management accounting techniques it might use and decisions it could then make. 50% * The strengths and weaknesses of your analysis  œ for example the additional information you would have liked in order to improve your analysis. 15% Background to the organisation The reason for this is to introduce your organisation (briefly) and to show what a manager in this organisation will do. Later you will show how m. a. helps. * A manager will make decisions about the organisation’s products, processes etc. – therefore your introduction will cover this. * This introduction will reveal the kind of problems that your organisation faces and must overcome. * We do not want the history of the organisation and any information that you will not use later. * Choose your organisation carefully – one that you can understand. You need to be able to imagine the kinds of decisions that a manager might make. Review of the nature and role of management accounting * A definition (with reference) * Some idea of what management accounting does and what it does not do. * Some examples of the techniques and methods of m. a. * You have been studying this since week 5 and so it should not be a problem * DO NOT TRY TO BE TOO CLEVER. IN PREVIOUS YEARS STUDENTS HAVE MENTIONED ABC, JUST IN TIME AND THROUGHPUT ACCOUNTING. Do not do this as you probably do not understand these techniques and will only show that this is so. Keep to what you know! An analysis of the organisation, showing its information needs, the management accounting techniques it might use and decisions it could then make. * This is the hard part that attracts the most marks * You are to link part 1 and part 2 – you organisation’s needs to the techniques and methods of management accounting * What does m. a. Do that will help this organisation? * How can it improve processes? * How can it compete better? * How can it choose between products? * How can it use m. a. for pricing? Planning, controlling, motivating, organising etc * Difficult – but you are applying what you have learned to the problems of the organisation. The strengths and weaknesses of your analysis * This was badly done in assessment 1b * WE DO NOT WANT THE S&W OF THE COMPANY * What aspects of your analysis are strong. Where do you feel that your recommendations are strong and secure? Give examples. * Where do you feel your recommendations are weak perhaps due to lack of information about the company or lack of your knowledge and experience of management accounting. Give examples. Management Accounting Use the following to answer question 1: Marger, Inc. , provided the following data for two recent months: [pic] |1. |Which of the following classifications best describes the behavior of Cost T? | |A) |Variable | |B) |Fixed | |C) |Mixed | |D) |None of the above | 2. |The following data pertains to activity and maintenance costs for two recent years: | | | | | |[pic] | | |Using the high-low method, the cost formula for maintenance would be: | |A) |$1. 50 per unit. | |B) |$1. 25 per unit. | |C) |$3,000 plus $1. 50 per unit. | |D) |$6,000 plus $0. 75 per unit. | |3. Rible Company has observed that at an activity level of 8,000 units the cost for maintenance is $15,000, and at 10,000 units the| | |cost for maintenance is $16,500. Using the high-low method, the cost formula for maintenance is: | |A) |$15,000 plus $0. 15 per unit. | |B) |$9,000 plus $0. 75 per unit. | |C) |$1. 65 per unit. | |D) |$1. 875 per unit. | |4. |Which of the following types of firms likely would have a high pr oportion of variable costs in its cost structure? | |A) |Public utility. | |B) |Airline. | |C) |Fast food outlet. |D) |Architectural firm. | |5. |Factory overhead is an example of a: | |A) |mixed cost. | |B) |fixed cost. | |C) |variable cost. | |D) |irrelevant cost. | Use the following to answer question 6: Buffo Company fabricates metal folding chairs. Data concerning the company's revenue and cost structure follow: [pic] |6. |If Buffo plans to produce and sell 3,000 units next month, the expected contribution margin would be: | |A) |$30,750. |B) |$74,250. | |C) |$26,750. | |D) |$96,500. | Use the following to answer question 7: Frank Company operates a cafeteria for its employees. The number of meals served each week over the last seven weeks, along with the total costs of operating the cafeteria are given below: [pic] Assume that the relevant range includes all of the activity levels mentioned in this problem. |7. |Using the high-low method of analysis, the variable cost per mea l served in the cafeteria would be estimated to be: | |A) |$1. 50. | |B) |$2. 0. | |C) |$2. 80. | |D) |$1. 00. | Use the following to answer question 8: Stewart Company is attempting to classify costs according to their cost behavior. Data concerning activity and costs are listed below: [pic] |8. |If Stewart Company sells 1,150 units in March and this activity is within the relevant range, the expected total cost would most| | |likely be closest to: | |A) |$2,610. 50. | |B) |$1,774. 00. |C) |$4,343. 92. | |D) |$4,384. 50. | |9. |A disadvantage of the high-low method of cost analysis is that: | |A) |it cannot be used when there are a very large number of observations. | |B) |it is too time consuming to apply. | |C) |it uses two extreme data points, which may not be representative of normal conditions. | |D) |it relies totally on the judgment of the person performing the cost analysis. | Use the following to answer question 10: Marger, Inc. provided the following data for two recent months: [pic] |10. |Which of the following classifications best describes the behavior of Cost U? | |A) |Variable | |B) |Fixed | |C) |Mixed | |D) |None of the above | |11. |Fox Company's contribution margin ratio is 20%. If the degree of operating leverage is 15 at the $225,000 sales level, net | | |operating income at the $225,000 sales level must equal: | |A) |$2,250. | |B) |$6,750. | |C) |$3,000. | |D) |$5,063. | |12. |Korn Company sells two products, as follows: | | | | | |[pic] | | |Fixed expenses total $300,000 annually. The expected sales mix in units is 60% for product Y and 40% for product Z. How much is | | |Korn's expected break-even sales in dollars? | |A) |$300,000 | |B) |$420,000 | |C) |$475,000 | |D) |$544,000 | |13. |Brown Company has sales of 2,000 units at $70 per unit. Variable expenses are 40% of the selling price. If total fixed expenses | | |are $44,000, the degree of operating leverage is: | |A) |0. 79. | |B) |1. 40. | |C) |3. 50. | |D) |2. 10. | Use the following to answer question 14: Budget data for the Bidwell Company are as follows: [pic] |14. |If fixed expenses increased $31,500, the break-even sales in units would be: | |A) |34,500 units. | |B) |80,500 units. | |C) |69,000 units. | |D) |94,500 units. Use the following to answer question 15: Evergreen Corp. has provided the following data: [pic] |15. |The number of units needed to achieve a target net operating income of $49,500 would be: | |A) |1,238 units | |B) |2,750 units. | |C) |3,200 units. | |D) |2,057 units. | Use the following to answer question 16: A manufacturer of premium wire strippers has supplied the following data: [pic] |16. The company's degree of operating leverage is closest to: | |A) |20. 09 | |B) |7. 73 | |C) |1. 86 | |D) |55. 64 | Use the following to answer question 17: Consider the following budgeted data f or Urqhart Corporation: [pic] |17. If the unit contribution margin is increased by 10%, the total fixed expense is decreased by 20%, and all other data remain as | | |in the budget, net operating income will be: | |A) |$102,500. | |B) |$105,000. | |C) |$ 90,000. | |D) |$ 93,750. | Use the following to answer question 18: The costs of publishing a grade school textbook can be assumed to be as follows: [pic] Each book sells for $10 per copy. |18. |The unit contribution margin for each copy of the book is: | |A) |$5. 5. | |B) |$4. 15. | |C) |$5. 40. | |D) |$7. 15. | |19. |If a company decreases the variable expense per unit while increasing the total fixed expenses, the total expense line relative | | |to its previous position will: | |A) |shift downward and have a steeper slope. | |B) |shift downward and have a flatter slope. | |C) |shift upward and have a flatter slope. | |D) |shift upward and have a steeper slope. | Use the following to answer question 20: A company that makes organic fertilizer has supplied the following data: [pic] |20. |The company's degree of operating leverage is closest to: | |A) |3. 50 | |B) |1. 49 | |C) |9. 54 | |D) |2. 41 | |21. Trumbull Company budgeted sales on account of $120,000 for July, $211,000 for August, and $198,000 for September. Collection | | |experience indicates that none of the budgeted sales will be collected in the month of the sale, 60% will be collected the month| | |after the sale, 36% in the second month, and 4% will be uncollectible. The cash receipts from accounts receivable that should be| | |budgeted for September would be: | |A) |$169,800. | |B) |$147,960. |C) |$197,880. | |D) |$194,760. | Use the following to answer question 22: Young Enterprises has budgeted sales in units for the next five months as follows: [pic] Past experience has shown that the ending inventory for each month should be equal to 10% of the next month's sales in units. The inventory on May 31 fell short of t his goal since it contained only 400 units. The company needs to prepare a Production Budget for the next five months. |22. |The desired ending inventory for August is: | |A) |540 units. |B) |680 units. | |C) |720 units. | |D) |380 units. | Use the following to answer question 23: Balmforth Products, Inc. makes and sells a single product called a Bik. It takes three yards of Material A to make one Bik. Budgeted production of Biks for the next five months is as follows: [pic] The company wants to maintain monthly ending inventories of Material A equal to 20% of the following month's production needs. On January 31, this target had not been attained since only 2,000 yards of Material A were on hand. The cost of Material A is $0. 80 per yard. The company wants to prepare a Direct Materials Purchases Budget. |23. |The desired ending inventory of Material A for the month of March is: | |A) |9,300 yards. | |B) |7,140 yards. | |C) |3,100 yards. | |D) |8,400 yards. | Use the following to answer question 24: The Gomez Company, a merchandising firm, has budgeted its activity for December according to the following information: * Sales at $500,000, all for cash. * Merchandise Inventory on November 30 was $250,000. * The cash balance at December 1 was $20,000. Selling and administrative expenses are budgeted at $50,000 for December and are paid for in cash. * Budgeted depreciation for December is $30,000. * The planned merchandise inventory on December 31 is $260,000. * The cost of goods sold represents 75% of the selling price. * All purchases are paid for in cash. |24. |The budgeted cash receipts for December are: | |A) |$125,000. | |B) |$375,000. | |C) |$530,000. | |D) |$500,000. | Use the following to answer question 25: Young Enterprises has budgeted sales in units for the next five months as follows: [pic] Past experience has shown that the ending inventory for each month should be equal to 10% of the next month's sales in units. The inventory on May 31 fell short of this goal since it contained only 400 units. The company needs to prepare a Production Budget for the next five months. |25. |The beginning inventory in units for September should be: | |A) |460 units. | |B) |6,800 units. | |C) |540 units. | |D) |680 units. | Use the following to answer question 26: May Company, a merchandising firm, has budgeted sales as follows for the third quarter of the year: [pic] Cost of goods sold is equal to 65% of sales. The company wants to maintain a monthly ending inventory equal to 130% of the Cost of Goods Sold for the following month. The inventory on June 30 is less than this ideal since it is only $65,000. The company is now preparing a Merchandise Purchases Budget. |26. |The desired beginning inventory for September is: | |A) |$117,000. |B) |$ 76,050. | |C) |$ 91,000. | |D) |$ 59,150. | Use the following to answer question 27: Smith Company makes and sells a single product called a Pod. Each Pod requires 1. 4 hours of labor at a labor rate of $9. 60 per hour. Smith Company needs to prepare a Direct Labor Budget for the second quarter of the year. |27. |The budgeted direct labor cost per Pod would be: | |A) |$13. 44. | |B) |$9. 60. | |C) |$7. 38. | |D) |$11. 00. | |28. Self-imposed budgets typically are: | |A) |not subject to review by higher levels of management since to do so would contradict the participative aspect of the | | |budgeting processing. | |B) |not subject to review by higher levels of management except in specific cases where the input of higher management is | | |required. | |C) |subject to review by higher levels of management in order to prevent the budgets from becoming too loose. | |D) |not critical to the success of a budgeting program. |29. |Shocker Company's sales budget shows quarterly sales for the next year as follows: | | | | | |[pic] | | |Company policy is to have a finished goods inventory at the end of each quarter equal to 20% of the next quarter's sales. | | |Budgeted production for the second quarter of the next year would be: | |A) |7,200 units. |B) |8,000 units. | |C) |8,800 units. | |D) |8,400 units. | |30. |The Carlquist Company makes and sells a product called Product K. Each unit of Product K sells for $24 dollars and has a unit | | |variable cost of $18. The company has budgete d the following data for November: | | | | | | | | |* Sales of $1,152,000, all in cash. | | | | | | | |* A cash balance on November 1 of $48,000. | | | | | | | | |* Cash disbursements (other than interest) during November of $1,160,000. | | | | | | | |* A minimum cash balance on November 30 of $60,000. | | | | | | | | |If necessary, the company will borrow cash from a bank. The borrowing will be in multiples of $1,000 and will bear interest at | | |2% per month. All borrowing will take place at the beginning of the month. The November interest will be paid in cash during | | |November. | | | | | |The amount of cash that must be borrowed on November 1 to cover all cash disbursements and to obtain the desired November 30 | | |cash balance is: | |A) |$20,000. | |B) |$21,000. | |C) |$37,000. | |D) |$38,000. | Use the following to answer question 31: The following materials standards have been established for a particular product: pic] |31. |What is the materials quantity variance for the month? | |A) |$1,740 U | |B) |$4,350 U | |C) |$4,590 U | |D) |$1,836 U | Use the following to answer question 32: The following standards for variable manufacturing overhead have been established for a company that makes only one product: pic] |32. |What is the variable overhead spending variance for the month? | |A) |$3,010 F | |B) |$3,010 U | |C) |$10,435 U | |D) |$10,435 F | Use the following to answer question 33: The following materials standards have been established for a particular product: [pic] |33. What is the materials quantity variance for the month? | |A) |$5,050 U | |B) |$5,125 U | |C) |$9,292 U | |D) |$9,430 U | Use the following to answer question 34: Arrow Industries employs a standard cost system in which direct materials inventory is carried at standard cost. Arrow has established the following standards for the prime costs of one unit of product. [pic] During May, Arrow purchased 160,000 pounds of direct material at a total cost of $304,000. The total direct labor wages for May were $37,800. Arrow manufactured 19,000 units of product during May using 142,500 pounds of direct material and 5,000 direct labor hours. |34. |The direct material price variance for May is: | |A) |$16,000 favorable. |B) |$16,000 unfavorable. | |C) |$14,250 favorable. | |D) |$14,250 unfavorable. | |35. |Perkins Company, which has a standard cost system, had 500 pounds of raw material X in its inventory at June 1, purchased in May| | |for $1. 20 per pound and carried at a standard cost of $1. 00 per pound. The following information pertains to raw material X for | | |the month of June: | | | | |[pic] | | |The unfavorable materials purchase price variance for raw material X for June was: | |A) |$ 0. | |B) |$130. | |C) |$140. | |D) |$150. | |36. |If variable manu facturing overhead is applied on the basis of direct labor-hours and the variable overhead spending variance is | | |favorable, then the: | |A) |actual variable manufacturing overhead rate exceeded the standard rate. |B) |standard variable manufacturing overhead rate exceeded the actual rate. | |C) |actual direct labor-hours exceeded the standard direct labor-hours allowed for the actual output. | |D) |standard direct labor-hours allowed for the actual output exceeded the actual hours. | Use the following to answer questions 37-38: The Odle Company makes and sells a single product called a Kitt. Odle employs a standard costing system. Each Kitt has a standard cost of 5 pounds of material at $12 per pound and 0. 9 direct labor hours at $15 per hour. There were no inventories of any kind on June 1. During June, the following events occurred: – Purchased 17,000 pounds of material at a total cost of $190,000. – Used 15,000 pounds of material to produce 2,400 Kitts. – Used 1,900 hours of direct labor time at a total cost of $38,000. |37. |To record the incurrence of direct labor cost and its use in production, the general ledger would include what kind of entry to | | |the Labor Rate Variance account? | |A) |$ 9,500 credit. | |B) |$ 9,500 debit. | |C) |$15,200 debit. | |D) |$ 2,000 debit. | |38. |Odle Company purchased material on account. The entry to record the purchase of materials will include a: | |A) |credit to Work in Process. | |B) |debit to Accounts Receivable. | |C) |credit to Accounts Payable. | |D) |credit to Raw Materials Inventory. | Use the following to answer question 39: The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August: – Actual cost of direct material purchased and used: $65,560 – Material price variance: $5,960 unfavorable – Total materials variance: $22,360 unfavorable – Standard cost per pound of material: $4 Standard cost per direct labor hour: $5 – Actual direct labor hours: 6,500 hours – Labor efficiency variance: $3,500 favorable – Standard number of direct labor hours per unit of Roff: 2 hours – Total labor variance: $400 unfavorable |39. |The labor rate variance was: | |A) |$3,900 favorable. | |B) |$3,900 unfavorable. | |C) |$3,100 unfavor able. | |D) |$3,100 favorable. | |40. |Home Company manufactures tables with vinyl tops. The standard material cost for the vinyl used per Type-R table is $7. 80 based | | |on six square feet of vinyl at a cost of $1. 30 per square foot. A production run of 1,000 tables in January resulted in usage of| | |6,400 square feet of vinyl at a cost of $1. 20 per square foot, a total cost of $7,680. The quantity variance resulting from the | | |above production run was: | |A) |$120 favorable. | |B) |$480 unfavorable. | |C) |$520 unfavorable. | |D) |$640 favorable. | Use the following to answer question 41: The Chase Company has a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct labor-hours (DLHs). The company recorded the following activity and cost data relating to manufacturing overhead for October: [pic] |41. |The fixed overhead budget variance for September was: | |A) |$2,700 favorable. | |B) |$2,700 unfavorable. | |C) |$5,400 favorable. | |D) |$5,400 unfavorable. | Use the following to answer question 42: A furniture manufacturer has a standard costing system based on machine-hours (MHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: [pic] |42. What was the fixed overhead budget variance for the period to the nearest dollar? | |A) |$2,440 F | |B) |$1,200 U | |C) |$1,999 U | |D) |$704 F | Use the following to answer question 43: A manufacturing company has a standard costing system based on direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: [pic] |43. |How much overhead was applied to products during the period to the nearest dollar? | |A) |$79,118 | |B) |$76,035 | |C) |$77,440 | |D) |$80,145 | Use the following to answer question 44: The Chase Company has a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct labor-hours (DLHs). The company recorded the following activity and cost data relating to manufacturing overhead for October: [pic] |44. |The amount of fixed overhead cost contained in the company's overhead budget for September was: | |A) |$45,900. | |B) |$54,768. | |C) |$49,920. | |D) |$47,703. | |45. |Baxter Corporation's master budget calls for the production of 5,000 units of its product monthly. The master budget includes | | |indirect labor of $144,000 annually; Baxter considers indirect labor to be a variable cost. During the month of April, 4,500 | | |units of product were produced, and indirect labor costs of $10,100 were incurred. A performance report utilizing flexible | | |budgeting would report a spending variance for indirect labor of: | |A) |$1,900 unfavorable. | |B) |$700 favorable. | |C) |$1,900 favorable. | |D) |$700 unfavorable. | Use the following to answer question 46: Wicks Company has established a flexible budget for manufacturing overhead based on direct labor-hours. Budgeted costs at 100,000 direct labor-hours are as follows: [pic] |46. |If Wicks Company plans to operate at 90,000 direct labor-hours during the next period, the flexible budget would show indirect | | |labor costs of: | |A) |$144,000. | |B) |$63,000. | |C) |$90,000. | |D) |$81,000. | Use the following to answer questions 47-48: The Steff Company has the following flexible budget (in condensed form) for manufacturing overhead: [pic] The following data concerning production pertain to last year's operations: – The company used a denominator activity of 15,000 direct labor-hours to compute the predetermined overhead rate. – The company made 6,850 units of product and worked 14,200 actual hours during the year. – Actual variable overhead was $15,904 and actual fixed overhead was $30,850 for the year. – The standard direct labor time is two hours per unit of product. |47. The fixed overhead budget variance was: | |A) |$3,450 unfavorable. | |B) |$3,450 favorable. | |C) |$850 unfavorable. | |D) |$1,200 favorable. | |48. |The fixed element of the predetermined overhead rate was (per DLH): | |A) |$4. 15. | |B) |$3. 00. | |C) |$2. 00. | |D) |$1. 15. | Use the following to answer question 49: Barrick Company has established a flexible budget fo r manufacturing overhead based on direct labor-hours. Total budgeted costs at 200,000 direct labor-hours are as follows: [pic] |49. |At an activity level of 170,000 direct labor-hours, the flexible budget for factory overhead would show the budgeted amount for | | |utilities as: | |A) |$ 85,000. | |B) |$140,000. | |C) |$160,000. | |D) |$100,000. | Use the following to answer question 50: The Steff Company has the following flexible budget (in condensed form) for manufacturing overhead: [pic] The following data concerning production pertain to last year's operations: – The company used a denominator activity of 15,000 direct labor-hours to compute the predetermined overhead rate. – The company made 6,850 units of product and worked 14,200 actual hours during the year. – Actual variable overhead was $15,904 and actual fixed overhead was $30,850 for the year. – The standard direct labor time is two hours per unit of product. |50. |The fixed overhead cost applied to work in process was: | |A) |$27,400. | |B) |$30,000. | |C) |$30,850. | |D) |$13,700. | Management Accounting Overall requirement * Explain how management accounting can supply information to assist the management of the organisation. * You are not required to investigate and report on the organisation’s actual management accounting system (even if you can find out). * You are to write a 1500 word report as though you were a management consultant writing to the board of directors. * WE DO NOT WANT ANY NUMBERS UNLESS YOU CREATE THEM TO DEMONSTRATE AN IDEA * This is like assessment 1a – you are to imagine and create! This is a report * It has an introduction A main body (see the next slides) * A conclusion How your marks will build up * Background to the organisation showing good reading of appropriate sources 25% * Review of the nature and role of management accounting 10% * An analysis of the organisation, showing its information needs, the management accounting techniques it might use and decisions it could then make. 50% * The strengths and weaknesses of your analysis  œ for example the additional information you would have liked in order to improve your analysis. 15% Background to the organisation The reason for this is to introduce your organisation (briefly) and to show what a manager in this organisation will do. Later you will show how m. a. helps. * A manager will make decisions about the organisation’s products, processes etc. – therefore your introduction will cover this. * This introduction will reveal the kind of problems that your organisation faces and must overcome. * We do not want the history of the organisation and any information that you will not use later. * Choose your organisation carefully – one that you can understand. You need to be able to imagine the kinds of decisions that a manager might make. Review of the nature and role of management accounting * A definition (with reference) * Some idea of what management accounting does and what it does not do. * Some examples of the techniques and methods of m. a. * You have been studying this since week 5 and so it should not be a problem * DO NOT TRY TO BE TOO CLEVER. IN PREVIOUS YEARS STUDENTS HAVE MENTIONED ABC, JUST IN TIME AND THROUGHPUT ACCOUNTING. Do not do this as you probably do not understand these techniques and will only show that this is so. Keep to what you know! An analysis of the organisation, showing its information needs, the management accounting techniques it might use and decisions it could then make. * This is the hard part that attracts the most marks * You are to link part 1 and part 2 – you organisation’s needs to the techniques and methods of management accounting * What does m. a. Do that will help this organisation? * How can it improve processes? * How can it compete better? * How can it choose between products? * How can it use m. a. for pricing? Planning, controlling, motivating, organising etc * Difficult – but you are applying what you have learned to the problems of the organisation. The strengths and weaknesses of your analysis * This was badly done in assessment 1b * WE DO NOT WANT THE S&W OF THE COMPANY * What aspects of your analysis are strong. Where do you feel that your recommendations are strong and secure? Give examples. * Where do you feel your recommendations are weak perhaps due to lack of information about the company or lack of your knowledge and experience of management accounting. Give examples. Management Accounting Running Head: MANAGEMENT ACCOUNTING The Management Accountant in Business [Name of the Writer] [Name of the Institution] The Management Accountant in Business Introduction Tesco Public Limited Company is a merchandising retailer and a grocery retailer multinational chain which has it’s headquarter in Cheshunt in the United Kingdom. Tesco as compared to its counterparts, Walmart and Carrefour, is the world’s third largest retail store with regard to the revenues that it generates. Tesco stands as the second largest retail stores of the world with regard to its profits, with Walmart being the first.Tesco has its retail stores spread across almost 14 countries of the world of Asia, North America and Europe. Tesco public limited company is the market leader in its home country United Kingdom with a market share of almost 30%. Tesco was founded by Jack Cohen in 1919 which operated as a group of stalls in the market. After its inception today Tesco plc operates across diverse areas of clothing, electronics, furniture, books, financial services and internet services. Tesco is listed at the London Stock Exchange and is a part of the FTSE 100 index having a market capital of approximately ? 24. billion and a symbol of TSCO. Tesco has been operating with seven business segments, namely, Tesco Superstores, Tesco express, Tesco metro, Tesco extra, One stop, Tesco Homeplus, and Dobbies. The market share of Tesco as recorded in 2012 was 30. 2% which was the highest as compared to its European counterparts. Tesco has developed its marketing headline to be, â€Å"Every little helps†. The tag line is represented in all the print and TV advertisements of Tesco which represents the value that Tesco offers to its customers against the price that they pay, with the value being more than the price of the products.Tesco not only works for company profits but also for the community at large in which it operates. Tesco has a value of contributing 1. 8% of its profi ts to the charitable organizations. Tesco has a culture based on its values of trust and respect. Tesco employees and management believe that the customers would come back to visit the stores for their shopping if they are satisfied with the products and the service. Tesco believes that the success of the company as a whole depends on the contribution of the employees and the customer satisfaction.Management accounting is also used in making strategic management decisions (Dixon & Smith, 1993) . Tesco has seven core strategies on which it operates in the long run. The foremost strategy of Tesco is to grow the United Kingdom core business from where it started its operations and expanded globally. The United Kingdom being the largest business operating unit of Tesco generates the largest share of revenues and profits; therefore Tesco needs to develop this major segment of the business.Tesco also has a goal of being the world’s largest retailer which it has been able to achieve since 1997 and has become the leading retail store in almost eight of its international retail stores. Tesco was originally a food retailer when it started operating and from then onwards it has aimed at becoming the strongest brand in the non-food items as well. Besides the growth in the United Kingdom segment Tesco has also a strategy of growing its retail stores in the other markets in which it has presence. Tesco believes in serving the community and working for its welfare so that the corporate responsibility of Tesco is fulfilled.Tesco also aims to make high value brands at very competitive prices. Tesco aims to build brands that are highly appealing to the customers and also in providing the customers with quality products. Tesco also builds teams that are very committed to their work and has developed leaders who are dedicated and hard working. The leaders at Tesco have a major responsibility of building teams and working for the attainment of the organizational goals (Tesc o, 2013). Tesco works closely with the customers and continuously collects their feedback by engaging focus groups in the feedback collection process.The research center facilitates the identification of the research areas and the areas of concern in the profit centers. The customer feedback collected enables Tesco to make changes to the business processes so that they better meet the customer needs. Tesco also works closely with its suppliers to develop the best brands and also bring in a variety of offers for the customers. Tesco works with a number of suppliers including the FMCG companies and the local suppliers providing goods for the regional retail stores.Management Accounting Functions at Tesco Management Accounting is distinguished from Financial Accounting as being an accounting constituent that is concerned with the measurement, analysis and the reporting of information regarding the financial and non-financial operations of the business, and taking decisions which are ne cessary for the attainment of goals of the organization (Bhimani & Langfield, 2007). Management accounting is concerned with the attainment of organizational goals and for serving the strategies of the organization (Durden, n. , p. 2). Hence, management accounting is concerned with the accounting information which is intended to be used within the organization and for the achievement of the goals of the organization. Management accounting is used in organizations to make decisions regarding the competitiveness of the business by the collection, processing, and the communication of the information which will hence help the management of the business in planning, controlling and evaluating the processes of the business and the strategies of the company.The controllers in the large organizations are basically the leaders who run the management accounting function of the company and the controller then reports the accounting information to the finance heads which helps them in taking or ganizational wide decisions. At Tesco the management accountants are known for having a number of responsibilities including the collection of information from the different cost and profit centers, evaluation of the information, and the identification of the appropriate solutions to the problems faced by the cost or profit centers.The management accountants have a responsibility of identifying the appropriate and the most cost efficient distribution systems. This role of management accounting in Tesco is related to the establishment and administration of effective control mechanisms. Another management accounting function of Tesco is the sales forecasting, which is related to the identification of the needs of the customers, sales volumes and the effects of seasonal fluctuations on the sales. The management accountants have also the responsibility of ordering the right quantity of supplies at the right time.The management accountants are also responsible for developing cost, sales and profit budgets and to make capital investment plans. The management accountants also are responsible for the comparison of the plans and budgets with the benchmarks set and the identification of the discrepancies. The management accountants work towards taking the corrective measures in case of variances between the actual and the standard budgets. The task of standard costing is assigned to them which they use to take decisions which are useful for achieving the organizational goals.The group strategy section of the financial reports shows the management roles in Tesco. The customer researches are conducted to know the extent of their satisfaction and their needs. The management accountants also plan the growth rates in the different markets across the world. The management roles are also highlighted in the capital expenditures section of the annual reports of Tesco. The capital expenditure plans are made by the management accountants. Tesco has planned for major capital expend itures which will enable it to diversify and move into expansion phases worldwide throughout all its retail chains.The management accountants are also responsible for evaluating and critically analyzing the cash position of Tesco. The management accountants are charged with the responsibility of generating cash sources and reducing the capital expenditures of the retail stores. The working capital is reduced in 2012 which has enabled Tesco to have increased cash inflows (TESCO, 2012). Functions of Modern Management Accounting at Tesco The roles of management accountants in the modern era have increased and have been very diverse in the organizations.The management accountants have many responsibilities including the formulation of accounting policies, statistical reports, administration of tax policies, coordination of the reports, preparation and the interpretation of the annual reports and the financial statements of organizations, audit of the accounting transactions and the reco rds, compilation of the business costs, costing and planning of inventories, and the interpretation of the statistical reports of the organization.At Tesco the management accountants are engaged in making budgets including annual as well as monthly budgets. The budgets prepared are used for planning the resources and the supplies required for the operations of the business. The management accountants at Tesco are responsible for looking ahead and predicting the future of the business. The management accountants prepare reports which are used within Tesco and are intended for internal use by the management rather than the outside stakeholders.The reports prepared are kept confidential because they serve as the basis of the development of the strategies of Tesco. The management accountants have a dual reporting role within Tesco in that they are responsible for developing and managing the teams within Tesco and at the same time reporting to the chief financial officers and the financi al departments. The management accountants at Tesco provide information related to the forecasts and plans, they perform variance analysis and monitor the cost centers.Therefore they serve to be the controllers as well as the financial planners for Tesco. The management accountants gather financial information from all the department of Tesco, organize the data, analyze and interpret and then report their findings to the financial departments of Tesco. Therefore, the management accounting plays a very key role in Tesco. The management accounting over the years have also developed many management systems (Anthony & Govindarajan, 2007).The management accountants are reported to by all the accounting departments and they are responsible for presenting their financial suggestions to the financial executives for the implementation of the plans. The management accountants at Tesco are therefore charged with the overall responsibility of managing and interpreting very large amounts of acco unting information, and then reporting their findings to the chief financial officers. References Tesco PLC. (2013). Our Strategy. Retrieved from: http://www. tescoplc. com/index. asp? pageid=12 Tesco PLC. (2012).Annual Report and Financial Statements. Retrieved from: http://www. tescoplc. com/files/reports/ar2012/files/pdf/tesco_annual_report_2012. pdf Durden, C. (n. d). The role of management accounting in organizational Control systems: preliminary evidence of an organic Approach. pp. 1-50. Retrieved from: http://www. afaanz. org/openconf/2008/modules/request. php? module=oc_proceedings&action=view. php&a=Accept+as+Paper&id=570 Anthony, R. N. , & Govindarajan, V. (2007). Management control systems. USA: Irwin/McGraw-Hill. Bhimani, A. , & Langfield-Smith, K. (2007). Management Accounting Running Head: MANAGEMENT ACCOUNTING The Management Accountant in Business [Name of the Writer] [Name of the Institution] The Management Accountant in Business Introduction Tesco Public Limited Company is a merchandising retailer and a grocery retailer multinational chain which has it’s headquarter in Cheshunt in the United Kingdom. Tesco as compared to its counterparts, Walmart and Carrefour, is the world’s third largest retail store with regard to the revenues that it generates. Tesco stands as the second largest retail stores of the world with regard to its profits, with Walmart being the first.Tesco has its retail stores spread across almost 14 countries of the world of Asia, North America and Europe. Tesco public limited company is the market leader in its home country United Kingdom with a market share of almost 30%. Tesco was founded by Jack Cohen in 1919 which operated as a group of stalls in the market. After its inception today Tesco plc operates across diverse areas of clothing, electronics, furniture, books, financial services and internet services. Tesco is listed at the London Stock Exchange and is a part of the FTSE 100 index having a market capital of approximately ? 24. billion and a symbol of TSCO. Tesco has been operating with seven business segments, namely, Tesco Superstores, Tesco express, Tesco metro, Tesco extra, One stop, Tesco Homeplus, and Dobbies. The market share of Tesco as recorded in 2012 was 30. 2% which was the highest as compared to its European counterparts. Tesco has developed its marketing headline to be, â€Å"Every little helps†. The tag line is represented in all the print and TV advertisements of Tesco which represents the value that Tesco offers to its customers against the price that they pay, with the value being more than the price of the products.Tesco not only works for company profits but also for the community at large in which it operates. Tesco has a value of contributing 1. 8% of its profi ts to the charitable organizations. Tesco has a culture based on its values of trust and respect. Tesco employees and management believe that the customers would come back to visit the stores for their shopping if they are satisfied with the products and the service. Tesco believes that the success of the company as a whole depends on the contribution of the employees and the customer satisfaction.Management accounting is also used in making strategic management decisions (Dixon & Smith, 1993) . Tesco has seven core strategies on which it operates in the long run. The foremost strategy of Tesco is to grow the United Kingdom core business from where it started its operations and expanded globally. The United Kingdom being the largest business operating unit of Tesco generates the largest share of revenues and profits; therefore Tesco needs to develop this major segment of the business.Tesco also has a goal of being the world’s largest retailer which it has been able to achieve since 1997 and has become the leading retail store in almost eight of its international retail stores. Tesco was originally a food retailer when it started operating and from then onwards it has aimed at becoming the strongest brand in the non-food items as well. Besides the growth in the United Kingdom segment Tesco has also a strategy of growing its retail stores in the other markets in which it has presence. Tesco believes in serving the community and working for its welfare so that the corporate responsibility of Tesco is fulfilled.Tesco also aims to make high value brands at very competitive prices. Tesco aims to build brands that are highly appealing to the customers and also in providing the customers with quality products. Tesco also builds teams that are very committed to their work and has developed leaders who are dedicated and hard working. The leaders at Tesco have a major responsibility of building teams and working for the attainment of the organizational goals (Tesc o, 2013). Tesco works closely with the customers and continuously collects their feedback by engaging focus groups in the feedback collection process.The research center facilitates the identification of the research areas and the areas of concern in the profit centers. The customer feedback collected enables Tesco to make changes to the business processes so that they better meet the customer needs. Tesco also works closely with its suppliers to develop the best brands and also bring in a variety of offers for the customers. Tesco works with a number of suppliers including the FMCG companies and the local suppliers providing goods for the regional retail stores.Management Accounting Functions at Tesco Management Accounting is distinguished from Financial Accounting as being an accounting constituent that is concerned with the measurement, analysis and the reporting of information regarding the financial and non-financial operations of the business, and taking decisions which are ne cessary for the attainment of goals of the organization (Bhimani & Langfield, 2007). Management accounting is concerned with the attainment of organizational goals and for serving the strategies of the organization (Durden, n. , p. 2). Hence, management accounting is concerned with the accounting information which is intended to be used within the organization and for the achievement of the goals of the organization. Management accounting is used in organizations to make decisions regarding the competitiveness of the business by the collection, processing, and the communication of the information which will hence help the management of the business in planning, controlling and evaluating the processes of the business and the strategies of the company.The controllers in the large organizations are basically the leaders who run the management accounting function of the company and the controller then reports the accounting information to the finance heads which helps them in taking or ganizational wide decisions. At Tesco the management accountants are known for having a number of responsibilities including the collection of information from the different cost and profit centers, evaluation of the information, and the identification of the appropriate solutions to the problems faced by the cost or profit centers.The management accountants have a responsibility of identifying the appropriate and the most cost efficient distribution systems. This role of management accounting in Tesco is related to the establishment and administration of effective control mechanisms. Another management accounting function of Tesco is the sales forecasting, which is related to the identification of the needs of the customers, sales volumes and the effects of seasonal fluctuations on the sales. The management accountants have also the responsibility of ordering the right quantity of supplies at the right time.The management accountants are also responsible for developing cost, sales and profit budgets and to make capital investment plans. The management accountants also are responsible for the comparison of the plans and budgets with the benchmarks set and the identification of the discrepancies. The management accountants work towards taking the corrective measures in case of variances between the actual and the standard budgets. The task of standard costing is assigned to them which they use to take decisions which are useful for achieving the organizational goals.The group strategy section of the financial reports shows the management roles in Tesco. The customer researches are conducted to know the extent of their satisfaction and their needs. The management accountants also plan the growth rates in the different markets across the world. The management roles are also highlighted in the capital expenditures section of the annual reports of Tesco. The capital expenditure plans are made by the management accountants. Tesco has planned for major capital expend itures which will enable it to diversify and move into expansion phases worldwide throughout all its retail chains.The management accountants are also responsible for evaluating and critically analyzing the cash position of Tesco. The management accountants are charged with the responsibility of generating cash sources and reducing the capital expenditures of the retail stores. The working capital is reduced in 2012 which has enabled Tesco to have increased cash inflows (TESCO, 2012). Functions of Modern Management Accounting at Tesco The roles of management accountants in the modern era have increased and have been very diverse in the organizations.The management accountants have many responsibilities including the formulation of accounting policies, statistical reports, administration of tax policies, coordination of the reports, preparation and the interpretation of the annual reports and the financial statements of organizations, audit of the accounting transactions and the reco rds, compilation of the business costs, costing and planning of inventories, and the interpretation of the statistical reports of the organization.At Tesco the management accountants are engaged in making budgets including annual as well as monthly budgets. The budgets prepared are used for planning the resources and the supplies required for the operations of the business. The management accountants at Tesco are responsible for looking ahead and predicting the future of the business. The management accountants prepare reports which are used within Tesco and are intended for internal use by the management rather than the outside stakeholders.The reports prepared are kept confidential because they serve as the basis of the development of the strategies of Tesco. The management accountants have a dual reporting role within Tesco in that they are responsible for developing and managing the teams within Tesco and at the same time reporting to the chief financial officers and the financi al departments. The management accountants at Tesco provide information related to the forecasts and plans, they perform variance analysis and monitor the cost centers.Therefore they serve to be the controllers as well as the financial planners for Tesco. The management accountants gather financial information from all the department of Tesco, organize the data, analyze and interpret and then report their findings to the financial departments of Tesco. Therefore, the management accounting plays a very key role in Tesco. The management accounting over the years have also developed many management systems (Anthony & Govindarajan, 2007).The management accountants are reported to by all the accounting departments and they are responsible for presenting their financial suggestions to the financial executives for the implementation of the plans. The management accountants at Tesco are therefore charged with the overall responsibility of managing and interpreting very large amounts of acco unting information, and then reporting their findings to the chief financial officers. References Tesco PLC. (2013). Our Strategy. Retrieved from: http://www. tescoplc. com/index. asp? pageid=12 Tesco PLC. (2012).Annual Report and Financial Statements. Retrieved from: http://www. tescoplc. com/files/reports/ar2012/files/pdf/tesco_annual_report_2012. pdf Durden, C. (n. d). The role of management accounting in organizational Control systems: preliminary evidence of an organic Approach. pp. 1-50. Retrieved from: http://www. afaanz. org/openconf/2008/modules/request. php? module=oc_proceedings&action=view. php&a=Accept+as+Paper&id=570 Anthony, R. N. , & Govindarajan, V. (2007). Management control systems. USA: Irwin/McGraw-Hill. Bhimani, A. , & Langfield-Smith, K. (2007). Management Accounting Running Head: MANAGEMENT ACCOUNTING The Management Accountant in Business [Name of the Writer] [Name of the Institution] The Management Accountant in Business Introduction Tesco Public Limited Company is a merchandising retailer and a grocery retailer multinational chain which has it’s headquarter in Cheshunt in the United Kingdom. Tesco as compared to its counterparts, Walmart and Carrefour, is the world’s third largest retail store with regard to the revenues that it generates. Tesco stands as the second largest retail stores of the world with regard to its profits, with Walmart being the first.Tesco has its retail stores spread across almost 14 countries of the world of Asia, North America and Europe. Tesco public limited company is the market leader in its home country United Kingdom with a market share of almost 30%. Tesco was founded by Jack Cohen in 1919 which operated as a group of stalls in the market. After its inception today Tesco plc operates across diverse areas of clothing, electronics, furniture, books, financial services and internet services. Tesco is listed at the London Stock Exchange and is a part of the FTSE 100 index having a market capital of approximately ? 24. billion and a symbol of TSCO. Tesco has been operating with seven business segments, namely, Tesco Superstores, Tesco express, Tesco metro, Tesco extra, One stop, Tesco Homeplus, and Dobbies. The market share of Tesco as recorded in 2012 was 30. 2% which was the highest as compared to its European counterparts. Tesco has developed its marketing headline to be, â€Å"Every little helps†. The tag line is represented in all the print and TV advertisements of Tesco which represents the value that Tesco offers to its customers against the price that they pay, with the value being more than the price of the products.Tesco not only works for company profits but also for the community at large in which it operates. Tesco has a value of contributing 1. 8% of its profi ts to the charitable organizations. Tesco has a culture based on its values of trust and respect. Tesco employees and management believe that the customers would come back to visit the stores for their shopping if they are satisfied with the products and the service. Tesco believes that the success of the company as a whole depends on the contribution of the employees and the customer satisfaction.Management accounting is also used in making strategic management decisions (Dixon & Smith, 1993) . Tesco has seven core strategies on which it operates in the long run. The foremost strategy of Tesco is to grow the United Kingdom core business from where it started its operations and expanded globally. The United Kingdom being the largest business operating unit of Tesco generates the largest share of revenues and profits; therefore Tesco needs to develop this major segment of the business.Tesco also has a goal of being the world’s largest retailer which it has been able to achieve since 1997 and has become the leading retail store in almost eight of its international retail stores. Tesco was originally a food retailer when it started operating and from then onwards it has aimed at becoming the strongest brand in the non-food items as well. Besides the growth in the United Kingdom segment Tesco has also a strategy of growing its retail stores in the other markets in which it has presence. Tesco believes in serving the community and working for its welfare so that the corporate responsibility of Tesco is fulfilled.Tesco also aims to make high value brands at very competitive prices. Tesco aims to build brands that are highly appealing to the customers and also in providing the customers with quality products. Tesco also builds teams that are very committed to their work and has developed leaders who are dedicated and hard working. The leaders at Tesco have a major responsibility of building teams and working for the attainment of the organizational goals (Tesc o, 2013). Tesco works closely with the customers and continuously collects their feedback by engaging focus groups in the feedback collection process.The research center facilitates the identification of the research areas and the areas of concern in the profit centers. The customer feedback collected enables Tesco to make changes to the business processes so that they better meet the customer needs. Tesco also works closely with its suppliers to develop the best brands and also bring in a variety of offers for the customers. Tesco works with a number of suppliers including the FMCG companies and the local suppliers providing goods for the regional retail stores.Management Accounting Functions at Tesco Management Accounting is distinguished from Financial Accounting as being an accounting constituent that is concerned with the measurement, analysis and the reporting of information regarding the financial and non-financial operations of the business, and taking decisions which are ne cessary for the attainment of goals of the organization (Bhimani & Langfield, 2007). Management accounting is concerned with the attainment of organizational goals and for serving the strategies of the organization (Durden, n. , p. 2). Hence, management accounting is concerned with the accounting information which is intended to be used within the organization and for the achievement of the goals of the organization. Management accounting is used in organizations to make decisions regarding the competitiveness of the business by the collection, processing, and the communication of the information which will hence help the management of the business in planning, controlling and evaluating the processes of the business and the strategies of the company.The controllers in the large organizations are basically the leaders who run the management accounting function of the company and the controller then reports the accounting information to the finance heads which helps them in taking or ganizational wide decisions. At Tesco the management accountants are known for having a number of responsibilities including the collection of information from the different cost and profit centers, evaluation of the information, and the identification of the appropriate solutions to the problems faced by the cost or profit centers.The management accountants have a responsibility of identifying the appropriate and the most cost efficient distribution systems. This role of management accounting in Tesco is related to the establishment and administration of effective control mechanisms. Another management accounting function of Tesco is the sales forecasting, which is related to the identification of the needs of the customers, sales volumes and the effects of seasonal fluctuations on the sales. The management accountants have also the responsibility of ordering the right quantity of supplies at the right time.The management accountants are also responsible for developing cost, sales and profit budgets and to make capital investment plans. The management accountants also are responsible for the comparison of the plans and budgets with the benchmarks set and the identification of the discrepancies. The management accountants work towards taking the corrective measures in case of variances between the actual and the standard budgets. The task of standard costing is assigned to them which they use to take decisions which are useful for achieving the organizational goals.The group strategy section of the financial reports shows the management roles in Tesco. The customer researches are conducted to know the extent of their satisfaction and their needs. The management accountants also plan the growth rates in the different markets across the world. The management roles are also highlighted in the capital expenditures section of the annual reports of Tesco. The capital expenditure plans are made by the management accountants. Tesco has planned for major capital expend itures which will enable it to diversify and move into expansion phases worldwide throughout all its retail chains.The management accountants are also responsible for evaluating and critically analyzing the cash position of Tesco. The management accountants are charged with the responsibility of generating cash sources and reducing the capital expenditures of the retail stores. The working capital is reduced in 2012 which has enabled Tesco to have increased cash inflows (TESCO, 2012). Functions of Modern Management Accounting at Tesco The roles of management accountants in the modern era have increased and have been very diverse in the organizations.The management accountants have many responsibilities including the formulation of accounting policies, statistical reports, administration of tax policies, coordination of the reports, preparation and the interpretation of the annual reports and the financial statements of organizations, audit of the accounting transactions and the reco rds, compilation of the business costs, costing and planning of inventories, and the interpretation of the statistical reports of the organization.At Tesco the management accountants are engaged in making budgets including annual as well as monthly budgets. The budgets prepared are used for planning the resources and the supplies required for the operations of the business. The management accountants at Tesco are responsible for looking ahead and predicting the future of the business. The management accountants prepare reports which are used within Tesco and are intended for internal use by the management rather than the outside stakeholders.The reports prepared are kept confidential because they serve as the basis of the development of the strategies of Tesco. The management accountants have a dual reporting role within Tesco in that they are responsible for developing and managing the teams within Tesco and at the same time reporting to the chief financial officers and the financi al departments. The management accountants at Tesco provide information related to the forecasts and plans, they perform variance analysis and monitor the cost centers.Therefore they serve to be the controllers as well as the financial planners for Tesco. The management accountants gather financial information from all the department of Tesco, organize the data, analyze and interpret and then report their findings to the financial departments of Tesco. Therefore, the management accounting plays a very key role in Tesco. The management accounting over the years have also developed many management systems (Anthony & Govindarajan, 2007).The management accountants are reported to by all the accounting departments and they are responsible for presenting their financial suggestions to the financial executives for the implementation of the plans. The management accountants at Tesco are therefore charged with the overall responsibility of managing and interpreting very large amounts of acco unting information, and then reporting their findings to the chief financial officers. References Tesco PLC. (2013). Our Strategy. Retrieved from: http://www. tescoplc. com/index. asp? pageid=12 Tesco PLC. (2012).Annual Report and Financial Statements. Retrieved from: http://www. tescoplc. com/files/reports/ar2012/files/pdf/tesco_annual_report_2012. pdf Durden, C. (n. d). The role of management accounting in organizational Control systems: preliminary evidence of an organic Approach. pp. 1-50. Retrieved from: http://www. afaanz. org/openconf/2008/modules/request. php? module=oc_proceedings&action=view. php&a=Accept+as+Paper&id=570 Anthony, R. N. , & Govindarajan, V. (2007). Management control systems. USA: Irwin/McGraw-Hill. Bhimani, A. , & Langfield-Smith, K. (2007).