Budget Sets Costs and Expenses Free Essay Example, 2500 words

For instance, the marketing department aims to generate sales of one million dollars for the coming quarter. The figure is considered the budgeted sales. Hence, if the number of sales realized for that given quarter is only eight hundred thousand dollars, the difference of two hundred thousand dollars is an unfavorable sales variance. However, if sales reach one million one hundred thousand dollars for the projected three-month period, there is a favorable variance of one hundred thousand dollars. There are different types of variances and the more commonly used to pertain to the costs of labor and materials. Both are pegged according to quantity and unit cost. To illustrate, Company X is in the construction business. For the window installation process of a certain building, it has budgeted one hundred glass panes at ten dollars each for materials. It will thus be a budget of one thousand dollars (100 x 10) for the cost of materials. Labor cost is pegged at one dollar per hour and it is estimated that a total of five hundred hours is needed to finish installing the windows. We will write a custom essay sample on Budget Sets Costs and Expenses or any topic specifically for you Only $17.96 $11.86/pageorder now That will be a total budgeted cost for labor in the sum of five hundred dollars (1 x 500). Total budgeted cost for both materials and labor needed to complete installing the windows is one thousand five hundred (1,000 + 500) dollars. In the illustration for Company X, if it actually used one hundred glass panes which were purchased at the budgeted amount of ten dollars per pane, the total actual cost for materials is one thousand dollars. This shows that costs for materials were incurred according to the forecast amount of one thousand dollars. There is no difference between projected and actual costs for materials. Otherwise stated, there is no variance as materials cost were exactly the same as projected. If Company X was able to use one hundred ten glass panes instead which were bought at ten dollars apiece, the total actual cost for materials is one thousand one hundred dollars or one hundred dollars more than what was budgeted.

Using Epanorthosis in Rhetoric

A figure of speech in which a speaker corrects or comments on something he or she has just said. A retraction (or pseudo-retraction) is a type of epanorthosis. Adjective: epanorthotic.Epanorthosis is also known as correctio or self-correction. The etymology is from the Greek, setting straight again. Examples and Observations Maybe there is a beast. . . . What I mean is . . . maybe its only us. (Simon in Lord of the Flies by William Golding, 1954)​With a heave of his chest, Croker rose and came walking--or, rather, limping--toward him. (Tom Wolfe, A Man in Full, 1998)​[A] good heart, Kate, is the sun and the moon; or, rather, the sun, and not the moon; for it shines bright and never changes, but keeps his course truly. (King Henry V in Act V, scene two of Henry V by William Shakespeare, 1600)​I dont like the majority of what I do. I shouldnt say I dont like it, but Im not satisfied with almost everything that I do. (Paul Simon)​You dont think were being . . . I dont want to say sleazy, because thats not the right word, but a little irresponsible, maybe? (Owen Wilson as John Beckwith, The Wedding Crashers, 2005)​Epanorthosis, or Correction, is a figure by which we retract or recall what we have spoken, for the sake of substituting something stronger or more suitable in it s place... The use of this figure lies in the unexpected interruption it gives to the current of our discourse, by turning the stream as it were back upon itself, and then returning it upon the auditor with redoubled force and precision. The nature of this figure dictates its pronunciation; it is somewhat akin to the parenthesis. What we correct should be so pronounced as to seem the immediate effusion of the moment; for which purpose it does not only require a separation from the rest of the sentence, by an alteration of the voice into a lower tone, but an abrupt discontinuance of the member immediately preceding. (John Walker, A Rhetorical Grammar, 1822)​He has lately been at work telling again, as they call it, a most gratuitous piece of mischief, and has caused a coolness betwixt me and (not a friend exactly, but) an intimate acquaintance. (Charles Lamb, letter to Samuel Taylor Coleridge, Jan. 10, 1820)​Thence have I followed it(Or it hath drawn me, rather) but tis gone. (Ferdinand in The Tempest by William Shakespeare)​In epanorthosis, or setting right, one thinks better of what one has said and qualifies it or even takes it back, as in Augustines classic Give me chastity and continence--but not yet (Confessions 8.7). Epanorthosis is particularly revealing of the character of the speaker, in this case, of an untrustworthy soul divided against itself and given more to self-deception than to deception of others. (P. Christopher Smith, The Hermeneutics of Original Argument: Demonstration, Dialectic, Rhetoric. Northwestern Univ. Press, 1998)​They have a right to more comfort than they at present enjoy; and more comfort might be afforded them, without encroaching on the pleasures of the rich: not now waiting to enquire whether the rich have any right to exclusive pleasures. What do I say?--encroaching! No; if an intercourse were established between them, it would impart the only true pleasure that can be snatched in this land of sha dows, this hard school of moral discipline. (Mary Wollstonecraft, A Vindication of the Rights of Men, 1790)​I should probably have said at the outset Im noted for having something of a sense of humour, although I have kept myself very much to myself over the last two years notwithstanding, as it were, and its only as comparatively recently that I began to realize--well, er, perhaps realize is not the correct word, er, imagine, imagine that I was not the only thing in her life. (Michael Palin in episode two of Monty Pythons Flying Circus, 1969)

dont blame the eater - 1292 Words

Who is Responsible for Your Weight? America is known for being one of the most obese countries in the world. Once you step foot in America, people can quickly find out why; everywhere you look there are a ton of fast food chains on nearly every block. Fast food to Americans is a quick, easy, and affordable way to get food. In the past Forty years, more than 160,000 fast food restaurants have opened in America (Pirello). This cheap and quick meal comes at a cost; according to the Centers for Disease control and Prevention (CDCP), more than 66 percent of Americans are overweight and obese. To make things worse, the CDCP notes that one third of children and adolescents are obese. David Zinczenko, the editor-in- chief of Men’s Health†¦show more content†¦Most Americans know that fast- food is very unhealthy and leads to many different health problems such as type 2 diabetes, cardiovascular conditions, and even mortality. I do not understand how people can blame the fast food industries for making themselves obese. When will people stand on their own two feet and take responsibility own health, obesity, and lack of health care management? From an early age, most people are taught by schools about the effects of the fast food industry and unhealthy eating. This allows people to make informed decision about the choices and health effects contributed to fast food. So I do not feel sorry for obese people, because they are the ones who made the poor choices to eat unhealthy. They knew the consequences before ordering that unhealthy meal. In Zinczenko’s article he said, that there are a lack of alternate food options and there are no calorie information charts on fast food packaging, the way there are on grocery items (Zinczenko 394).† This information Zinczenko states may have been true back in 2002 but now of days, government is stepping in. According to the New York Times, President Obama signed off in 2011 that any American p atron that enters into a McDonalds, Starbucks, Burger king, or any major restaurant chain, will be required to put calorie information on their menus and drive-through signs. This legislation also requires labels on food items in vending machines. In addition, anyone can find anyShow MoreRelatedDont Blame the Eater Essay623 Words   |  3 Pagesâ€Å"Don’t Blame the Eater† by David Zinczeko. In his article â€Å"Don’t Blame the Eater,† David Zinczenko argues that today’s fast food chains fill the nutritional void in children’s lives left by their overtaxed working parents. With many parents working long hours and unable to supervise what their children eat, Zinczenko claims, children today regularly turn to low-cost, calorie-laden foods that the fast food chains are too eager to supply. When Zinczenko himself was a young boy, for example, andRead MoreAnalysis Of DonT Blame The Eater1078 Words   |  5 PagesZinczenko, the author of the article â€Å"Don’t Blame the Eater† argue that consumers should not be blamed for what they eat when they become unhealthy because it is not their fault. On the other hand, Radley Balko, the author of â€Å" What You Eat is Your Business†, contends that it is the consumer s false because they are responsible for what you eat and it is their business. Other even maintain neutral and agree with a little on both sides. In my opinion, you cannot blame consumers for eating more and buyingRead MoreDonT Blame The Eater By David Zinczenko1049 Words   |  5 PagesThe article â€Å"Dont Blame The Eater,† written by David Zinczenko evokes readers the crucial impact that fast food restaurants have in todays nations youth causing them to be over weight and have type 2ndiabetes. Throughout Zinczenkos argument he makes the reader view the consumer as a victim yet on the other hand, what he is trying to persuade us to believe by using logos,pathos,and ethos in his argument is that the food industry is the one making the nations youth to increase obesity. The capacityRead MoreDonT Blame The Eater By David Zinczenko985 Words   |  4 PagesIn the article â€Å"Don’t Blame the Eater† by David Zinczenko , he argues his point of view that Fast-food companies are a health issue. What Zinczenko focuses is the topic on how kids are becoming obsessed and the reasons connecting to Fast- food chains. This article being in the â€Å"New York Times† means that there must of been a broad audience who read this article. For those who did stumble upon to read it, they were probably agreed with Zinczenko because he composed a well supported article. He wasRead MoreAnalysis Of DonT Blame The Eater By David Zinczenco1057 Words   |  5 PagesThe New York Times has published an article, ‘Dont Blame the Eater’, by David Zinczenco, in which the author claims that obese people are not completely at blame for their health implications, but, big corporations and fast food restaurants have a big part in this obesity epidemic. Although Zinczenco does not say so directly, he apparently assumes that the fast food industry is completely at fault for the growing health issues in children, including diabetes. Throughout his article, he makes itRead MoreDavid Zinczenkos DonT Blame The Eater : We Is Responsible For A Healthy Lifestyle?1319 Words à ‚  |  6 Pagesperson hold someone else responsible for his or her health when that person is not living a healthy life style? Some people tend to blame others for their health issues and demand that the government or health insurance companies pay for their medicals. Meanwhile, it is believed that we are responsible for our health. According to David Zinczenko ’s â€Å"Don’t Blame the Eater†, he believes that the government should be responsible for our health. On the other hand, Radley Balko’s â€Å"What You Eat Is Your Problem†Read MoreAdult Obesity And Its Effects On Our Health958 Words   |  4 Pagesin the U.S would allow people to leave behind living paycheck to paycheck. No longer worrying whether or not they have shelter, heat, and electricity they can put some money towards a better lifestyle. Work Cited Zinczenko, David. Dont Blame the Eater. They Say / I Say: The Moves That Matter in Academic Writing, with Readings. By Gerald Graff, Cathy Birkenstein, and Russel K. Durst. New York: W.W. Norton, 2015. N. pag. Print. Balko, Radley. What You Eat Is Your Business. They SayRead MoreEssay on Jaws: A Bite Out of Reality1603 Words   |  7 Pagesmyself. Fish are friends, not food (Finding Nemo).† This childs movie has some accuracy in the sense of a sharks image must be changed in order for the â€Å"mindless eating machine† label to be taken away. There is one movie that deserves all the blame for this inaccurate labeling of sharks, and that movie is â€Å"Jaws.† Released in 1975, Steven Spielberg directed a movie that changed the minds of ocean swimmers forever. A menacing great white shark decides that Amity, a small beach town, was idealRead MoreThe Invisible Killer : Obesity, The Modern Day Black Plague1875 Words   |  8 Pagescom/news/top-11-reasons-for-fast-foods-popularity/. Lin, JoannaWith Few Healthy Options, Teens Eating More Junk Food. California Watch. Web. 30 Oct. 2014. http://californiawatch.org/dailyreport/few-healthy-options-teens-eating-more-junk-food-11789. Zinczenko, David. Dont Blame the Eater. The New York times 23 Nov. 2002: 44-45. Print Brownlee, Shannon. Its Portion Distortion That Makes America Fat. The Sacramento Bee 5 Jan. 2003: 33-36. Print.

Project Management Modules

Question: Explain Project Management Modules. Answer: Introduction The project management sessions completed during the semester have taught many things and deeper insights into that reach the practices to the core of the project management. There are many modules that have been explored to learn and practice various aspects and elements of the project management. Project Management Modules Facility Layout Six Sigma Facility layout is basically understood as a detailed and specific arrangement of various aspects and elements, related to a particular organization or domain. Facility layout six sigma has been learnt in the form of various techniques and tools, all learnt and practiced for the improvement of processes. These methods have been helpful in improving the outcomes and output quality of the projects developed and implemented. it enabled to improve the quality of the outcomes of the projects, through removing the causes defects and reducing the possible variability. The quality methods used and practiced with this module are statistical and empirical methods and learnt how to create infrastructure, specialized for the people, in an organization. Product and Service Design Just-in-time System Just-in-time system is an effective system, with respect to the timelines and schedule of the project. The topics of the just-in-time, associated with the product and service design, have helped how to be in time, during the design of the product and services, in an organization. This methodology has helped to reduce the flow times, in the response time in terms of delivering the products and services, right in time. Inventory Management Statistical Process Control The statistical process control is an effective quality control method, which is implemented through statistical methods. The SPC applied in the inventory management enable the project manager to manage the resources and stock related to a business in an effective way, so that the right volume of the stock and inventory can be decided to make the flow of product and cash optimally. Facility Location Material Requirement Planning (MRP) Material Requirements Planning in the project management modules, enabled to understand how the planning and scheduling of the production can be done effectively and how to control the inventory, so that the manufacturing processes are well managed. MRP implementation through the software enabled to ensure that the raw material is available for the production, lowest possible material is maintained for production and well plan the activities of the manufacturing, purchasing and delivery schedules. Capacity Planning Scheduling Capacity planning is a vital process for an effective production scheduling. Usually, production scheduling is done with the target or goal of achieving an effective production planning. Various capacity planning tools explored and learned during the semester has helped how to make capacity planning, so that it gives a better understanding and analysis of how to make the production planning and scheduling. Kanban Systems Location Planning Kanban systems are one of the effective scheduling systems, which is majorly applicable for the just-in-time manufacturing and lean manufacturing. This inventory control system allows us to understand of how the supply chain can be controlled. This module also helped us to understand how Kanban can be used as one of the methods for achieving the Just-In-Time, for delivery of the products and the services. The inventory control system enabled to analyse and understand of how to make the location planning and the necessary tasks associated with them. Project Management Enterprise Resource Planning (ERP) The best module and learning to implement an effective and optimizing the project management is the enterprise resource planning. This business management software allowed us to understand of how the applications are integrated, which can be used to store, collect, interpret and manage the data by the organization, related to several business activities, such as manufacturing, product planning, inventory management, marketing sales, shipping and payment, product purchases and important product planning. Process Design Continuous Improvement The semester has not only allowed us to study of how the design a process effectively in a project management, but also of how to get the process be improved continuously. The continuous improvement process guided to improve the processes, services and products. the increment improvements made over the process design, has built the confidence to refine and enhance the processes, so that there can be a considerable improvement achieved from the first project to the following projects. Benchmarking Computer-Aided Design (CAD/CAM) The computer aided design or manufacturing are benchmarked, in order to scale them up and tailor to be applicable for the unique requirements of the designs, needed in various projects. These computer enabled tools helped in creating, modifying, optimizing and analysing the designs to the best possible extent. The CAD and CAM have helped us to learn how to increase the designers productivity and also of how to improve communication, with the help of documentation and by creation and management of the database for manufacturing. Reliability Brainstorming The underlying objective of the project management is the reliability of the outputs or outcomes developed during the project implementation. The modules have taught of how brainstorming activities to be conducted in order to improve and enhance the reliability of the project and its overall outcomes. Reliability brainstorming helped to understand to improve the overall project management and even how to adopt this system, for the real time and real life tasks. Productivity Brainstorming When the reliability is the quality factor, productivity remains as a quantity factor. Every project is intended to optimize to extract the best possible productivity. Eventually, the brainstorming activities and the associated practices and methods to increase the productivity and the brainstorming help to brainstorm all possible ethical ways to increase the productivity, balancing the overall processes. Productivity Forecasting Productivity is the ratio of volume of the output to the volume of the inputs in a project. The productivity is also a measure of how optimally and efficiently the inputs of the projects can be used to gain the best possible productivities. This module helped in forecasting the potential and scale of the output, based on the inputs provided to implement the project. Re-engineering Job Shops Re-engineering is an interesting part of the entire semester, as it involves in the study and analysis of the overall business management strategy. The module guided to design and analyse the business processes and workflows, in a business organization. This process of re-thinking to improve the business process of an organization, in terms of becoming world-class competitors, cut the operational costs and improving the customer service, all in practical oriented sessions, job shops. Robotics Robotics is a new science and technology in engineering that deals with the construction, design, application and operations of automated tasks, similar to the robots. Robotics, when applied to the project management, guide the path, in terms of design, creation, construction, operation and application of the tasks and more importantly of how well these tasks can be automated and analysed towards betterment of the processes. Conclusion The overall learning from the project management modules have made to understand the project management and implement the projects effectively and efficiently. the modules and sessions learnt in the class provided enough confidence to implement the practices and methods for the project management in the professional career. References Bob Raczynski andBill Curtis(2008) Software Data Violate SPC's Underlying Assumptions, IEEE Software Duggal, Vijay (2000).Cadd Primer: A General Guide to Computer Aided Design and Drafting-Cadd, CAD. Mailmax Pub Goddard, Walter E. (1986).Just-in-Time: Surviving by Breaking Tradition. Essex Junction, Vt." Oliver Wight Ltd. Harry, Mikel J. (1988).The Nature of six sigma quality. Rolling Meadows, Illinois: Motorola University Press Narayan, K. Lalit (2008).Computer Aided Design and Manufacturing. New Delhi: Prentice Hall of India. Orlickly, J, (1975), Materials Requirement Planning, McGraw-Hill Shaul, L. and Tauber, D. (2012). CSFs along ERP life-cycle in SMEs: a field study. Industrial Management Data Systems, Sheilds, Mureell G. (2005).E-Business and ERP: Rapid Implementation and Project Planning. John Wiley and Sons Wheeler, Donald J.(2004).The Six Sigma Practitioner's Guide to Data Analysis. SPC Press