Advantage And Disadvantage Of Fixed Budget Accounting Essay

Advantage And Disadvantage Of Fixed Budget Accounting Essay However from a birds- eye view, budget can be defined as a management tools that put the managers in control of a finical health of the organisation. The objective of the budget is to measure of the financial structure of the organisation and budget is a tool that forces management to be accountable in a structured and objective way. How manager manage the budget is key to their value. Budget facilities the planning and resources allocation and help to estimate, itemised, analysis and examined the entire product and service that organisation offers to customer. (Seer, 2000, p.187). Budgeting is a simple process of consolidating budget and adhere them as closely as possible (Maitland,2000). It is a process turns manager attitudes forward looking to the future and planning; managers are able to anticipate and react accordingly to the potential problem before it arises. Budgeting process allows manager to focus on the opportunities instead of figuratively. The budget system provides sustainability to business process within an organisation. It is an utmost important process to the management. In other word by some researchers few business plan to fail but many of those that collapsed failed to plan (Horngren, C. et al., 2000) The aim of budgeting is to give management an idea how well the organisation is projecting the income goals and how well the organisation managing the working capital. The budgeting exercise should able to increase the profit, reduce inappropriate expenses and it also helps to expand the markets (Thomsett, 1988, p.5). To achieve the budgeting aim, the management needs to build a budgeting system (Viscione , J. 1984). A budget system varies from organisation to organisation and it is not unitary concept. The fundamental concept of budget system involves estimating future performance of the organisation, comparing the actual performance to the budget and analysis the deviation of actual result against the budget. The factors that determining the type or style of an organisation depend on the type of organisation, the leadership style, the method of preparation and desired result (Cherrington Cherrington, 1973, p.226) In general budgeting can be categories into two primary categories (Cohen, J. et al., 1994) which are operational budget and financial budget Operational budget covers revenues and expenses which involve day to day core business of the organisation which is normal operation activities. The main elements of the organisation operational budget include sales, production, inventory, materials, labours, overheads and R and D budgets. Financial budget controls the organisation financial aspect of the business. These budgets disclose the influences of the operational budget on the organisation, financial position and potential revenues. Financial budget include cash budget, capital expenditures budget, balance sheet and income statement. There are many available methods of budgeting are available and it is important for the management to decide the correct methods that suits the organisation. Generally, management choices on how to start preparing budget fall into one of three major approaches (Rasmussen, Eichorn, 2000, p.19) which are: Top-Down, Bottom- up and Top-down/bottom up. Please refer to figure 1 for Top-down and Bottom-up approaches. Figure 1: Top-down versus Bottom-up approaches Source: Rasmussen, Eichorn, 2000, p.20-25 Main Body Part A (i) Budget approaches adapted by United Consultancy United Consultancy had presently adapted the approach of static budget while preparing the budgeting. Static Budget is also known as fixed budget. Accordingly to Chartered Institute of Management Accountants of England, a fixed budget is a budget outline to remain unchanged irrespective of level of actual activities attained. A static budget will reflect the expected result or revenues of a budgeting year (Hansen and Mowen, 2011) of a responsibility centre for one level of activities. Normally fixed budget will be prepared in advance before the financial year as the cost classified as fixed and it will not very in direct proportion of the level of activities. Fixed budget approaches are widely adapted by service industry (Reeve and Warren, 2007) and partly by some administrative functions of manufacturing companies such as purchasing, engineering and accounting. Fixed budget is used as an effective tool of cost. If, the level of activities attained are varies from the budgeted activi ties then fixed budget become ineffective. Comparatively, fixed budget is only suitable for fixed expenses. A fixed budget is appropriate under static condition. Advantage and disadvantage of Fixed Budget Small business and service industries needs an overall budget to survive Fixed budget is most widely used by service and small industries as it help to track on control the spending. At the same time fixed budget can cause more problems rather than giving a solution. A fixed budget will capitalised the calculation fixed expenses and help to forecast the bills to be paid by the business. For the variable expenses, fixed budget provides maximise spending limits and it helps to control the finances. The advantage of fixed budget is to help the business to prioritise the expenses. Fixed budget clearly distinction between the businesses needs and wants by forcing the business to remain consistent, it will also ensure that the bills are paid on time. The disadvantage of fixed budget as its operates to one level of activity- the planned activity and it does not account for the business unpredictable activity. The actual always will be captured by a level of activity which is significantly difference from the planned activity. For example, to compare the actual production cost increased at production levels of 1000 units against a standard based on planned activity of 500 units could be misleading. Management will mislead thinking into that the production costs are out of control. An increase in production cost is avoidable as volume increases and it does not means that there is problem on increase cost occurred. Hiring Consultant for Future budgeting for United Consultancy A consultant is who has a position to have a certain level of influences over an individual, a group or an organisation but who has no absolute power to make or to adapt changes into the organisation. It is the employee of the organisation has the power to decide whether to accept and implement the changes into the organisation. The consultant brings specialised skills, knowledge, expertises or accessing certain information into the organisation. Scott Hascall (2002) had analysed the advantage and disadvantages of consultants and United Consultancy need to consider before hiring consultants for involving in preparation of future budgets. Advantage of consultants The consultants are import and hired to fill competency gap in the organisation. According to Drucker (1979) suggested management consultant is an extraordinary and indeed a unique phenomenon as consultancy has the management skills, techniques, knowledge are best learned through exposures to and experiences with many industries as the typical executives lack of this kind of exposure. As Drucker notes, The executive works with same organisation or most with very few. Executives lack exposure and cannot gain it nor can be stimulate it. Consultant will able to transform the organisation and gain the exposure at the same time will add significant value by reducing the problem resolution cycle time (Hagedorn, 1982). United Consultancy will be hiring consultant for preparation for future budget as it will bring new Idea, proficiency and impartiality objective (Gattiker and Larwood, 1985). Ifinedo (2011) had surveyed the impacting factor of consultants such as management, support, business, vision and external expertise. The result was found that all these factors influences the business system but the effect of external quality expertise was more important compared to the other factors Disadvantage of consultants An organisation hiring a consultant to bring as it will bring the required expertise, knowledge and experience to the organisation. Accordingly to Kelly (1979) hiring external consultant will be expensive as the payment will be based on their specialised skill in the respective field compare to internal consultant. An external consultant will not available at the right time and not easily accessible to the organisation as the internal executives. At the same time, and they are lack knowledge of organisation culture and working environment. Nonetheless consultants have the great level influences the senior management. A research by Norbck and kerblomMaster (2003) had highlighted that engagement of uncommitted management and inexperienced executives would lead to give an opportunity to consultants to take advantage of the situation and act to their benefit and attaining their own goals. There the experiences and capabilities of management consultants are critical for successful on management of consultants. One of most important factor to take into account when hiring consultants was mentioned by Luo and Liberatore (2009) which examined consultants objective and goals. The organisation main objective is to improve the performances while the consultants other goals such as knowledge acquisition and business growth. To overcome the situation, the organisation must well coordinate with consultants to achieve the desired goals. Part A (ii) United consultancy using Activity- based costing (ABC) for the allocation cost based fixed and varioable expenses. An effective planning of fixed and variable cost as follows: Planning to determine the variable overhead activates that add value for customers using the product and service Effectively planning to use the cost drivers in different level of activities. At the start of the fiscal year, a substantial percentage of fixed overhead are predetermined compare to variable. When the United Consultancy budget the fixed overhead cost, they should select the appropriate level of activity that will benefit the United Consultancy over long terms. This is a strategic decision. The key differences are how fixed costs are fixed to level activity and variable costs are allocated to level of activity. Actual Costing Standard Costing Fixed Cost Actual Prices Actual inputs are used Standard Prices Standard inputs allowed for actual output Variable Cost Actual indirect rate Actual inputs used Standard variable cost allocation rate. Standard quality of cost allocation base allowed for actual output. Activity- based costing has involves the following stage: Identify the level of activity that resources and cost to be associate. Identify the cost drivers linked level of activity. A cost driver is any factor that cause on drivers and activity cost. Calculate a cost rate per cost driver. Each activity should multiple cost drivers Assign cost to products by multiplying the cost driver rate by volume of cost driver units consumed by the products. Indentify level of activity that resource is most engaging and challenging which based on activity based costing. A cost advantage rules that companies identify most important activity. Non Value added activities will be identified and these can be eliminated to improve the efficiency and profitability. Majority of the cost drivers are related either to the level of activity or the complexity of the production or marketing process.

How does Edger Allan Poe Use Language to Create a Sense of Drama Intention Essay

â€Å"The Tell Tail Heart,† by Edger Allan Poe, is a novel in which tension and expectation play essential roles to the reader’s experience. The audience, generally well educated widely read adults, would appreciate this novel as a recollection of a clearly insane man. In order to â€Å"tell you the whole story†Ã¢â‚¬Ëœ Poe has written somewhat of an early psychological thriller, creating a mental portrait of a mad protagonist, who details the killing of an old man, and later hears his victims ‘relentless heartbeat.’ The opening sets up a contrast of sanity versus insanity, creating a psychological chaos that enraptures the reader. Drama intention is portrayed through a variety of ways, all working cohesively with one another to create an over all sense of embossed insanity and powerful emotion. The way in which the opening is written gives the reader an immediate clue to the mental state of the protagonist. The very first line; â€Å"True! – nervous – very dreadfully nervous I had been and am; but why will you say that I am mad?† uses all three tenses within one shortened period. This reflects the narrator’s excitement, suggesting that his mind is jittery, jumping about with different thoughts and ideas. An elevated use of punctuation reinforces this effect, as it means the text does not flow, creating sentence fragmentation, allowing the reader to comprehend the elevated mental state of the protagonist. It is not yet made clear to the reader as to why the narrator is excited in this manner, he appears to be worked up about something, causing the reader to grow curious and excited themselves about the prospect of finding out what is causing his fuss. Poe has used the tactic of withholding information strongly within the first paragraph, causing the monologue to become somewhat of a gradual revelation. This allows Poe to hold the reader in suspense, consequentially creating a heightened level of dramatic tension. Written in a first person narrative, it is made very clear that the monologue is of the form of a speech to the reader. This effect is achieved by the extensive use of punctuation and colloquial terminology. As it is a monologue, there is a suggestion or effect that he is confessing his thoughts to the reader. This means that the piece is almost as if we can see into the mind of the protagonist. Allowing the reader to see a unique view of the thoughts and feelings of another. The form of the text is not over zealous or important, however the contrast of the content and the form is very clear. The piece is written in standard, respectable paragraphed prose, contrasting the disturbing and gruesome content of the novel. The language employed, and the literary devices it is used within, is the primary way in which Poe has succeeded in creating this suspenseful piece. Punctuation is used to great effect, embellishing the sentences to create the narrative confession of the protagonist. Extensive use of exclamation marks, hyphens, and semi colons are all relied upon to create sentence fragments and colloquial, broken text. The reader is given an immediate sense of excitement and instability; in â€Å"True! – nervous- very very dreadfully nervous.† This suggests that the protagonist is jumpy and in a chaotic mental state. As an opening this proves to be attention gauging, as the reader is unaware of the motive for excitement. This is extended throughout by a heightened use of fragmentation through hyphens. The line, â€Å"Sharpened my senses – not destroyed – not dulled them† reiterates the form of a monologue, reinforcing the idea of speech to the reader, using the sentence fragment as a chance to find some self affirmation. Therefore the reader is allowed to see the within the mind of the criminal, giving them a unique insight to the way he thinks – allowing greater involvement and understanding from the reader. This is an unlikely experience as the protagonist shows signs of mental instability and therefore would create a very interesting subject for the reader to asses from a psychological point of view. An extensive vocabulary and heightened lexis is employed throughout the piece, suggesting that the piece is aimed at the well educated adult. The majority of the novel is comprised of Standard English, with a small number of colloquialisms spread throughout, allowing the protagonist to appear both educated and well-spoken. This creates an interesting contrast to his actions, as it is not the norm to have well educated, (supposedly well judged and reasoned) people committing a very irrational act such as murder. The monologue is written in the form of a conventional novel, but primarily in the form of a narrative first person. Hints of confession to the audience are found, intertwined with the use of direct address, with colloquial terms such as â€Å"Ha!† and the use of rhetorical questions, for example â€Å"why will you say that I am mad?† Poe has used these devices to thoroughly involve the audience within the piece. The result of this is that the reader is manipulated to feel like part of the story and therefore feel the tension created at a greater effect. Poe has employed various forms of imagery within the piece. He describes that the â€Å"hinges creaked† on the old wooden door. This is a little clichà ¯Ã‚ ¿Ã‚ ½d however acts very successfully in creating a picture within the mind of the reader. This is done by almost sub-consciously relating back to children’s stories, where an old creaking door would make the entrance to a spooky castle in which an evil witch lived. This very definite image of the eerie or spooky, reinforces that the novel is somewhat of a refined horror. Creaking doors are often used to create a dramatic atmosphere, and Poe has clearly played on this link and used it to his advantage to create a scary situation for the reader. Animal imagery, coupled with an extended metaphor is also used to great effect. It is suggested that the old man that is to be killed is in possession of an â€Å"evil eye.† This eye becomes the protagonist’s excuse for killing the man, and so it is capitalised upon as a reason. This develops into an extended metaphor when it is referred to as a â€Å"vulture eye† and later, it is suggested that his eye â€Å"resembled that of a vulture.† A vulture is an animal commonly associated with evil and malice. This provokes a similar reaction or opinion of the old man from the narrator, however the reader is still left considering the sanity of the protagonist, and therefore is more reluctant to hold the same opinion as him over the justification of killing the old man. The irrational killing about to happen is used to put the reader on edge, creating intense suspension and a heightened expectation of the approaching events. Clichà ¯Ã‚ ¿Ã‚ ½s provide an interesting platform on which Poe entertains the reader. â€Å"My blood ran cold,† provides a very clear sense of the emotional situation of the protagonist. This allows us to observe the effect that the eye has on the narrator. â€Å"Blood ran cold† suggests fear and apprehension, as this is a very human emotion, the reader has a rare chance to sympathise with the protagonist. This is somewhat ironic as the narrator is very far from the stereotypical hero, and yet the reader is ready to find an appealing quality in the character. In order to interpret the piece properly the reader must pay close attention to both the syntax and the repetition of language, used conjunctively to create a dramatic effect. â€Å"Object there was none, passion there was none† is a primary example. The repetition of â€Å"none† creates a very distinctive rhythm, whilst the double use of five syllable sentence fragments forms a very recognisable syntax. In this case it creates a sense of ruthlessness and suggests that the protagonist will stop at nothing in order to achieve his goal. Repetition of â€Å"closed† in â€Å"closed closed† creates emphasis on the words, displaying to the reader his self affirmation that his actions are good. This is reinforced by the use of â€Å"oh so cunningly† making it clear that (in his opinion) he is very skilled at what he is doing, and consequentially commending his efforts. This is further enhanced by the narrator’s egocentricity. Use of â€Å"I† is extensive throughout, (which is partially natural during a monologue) however, it is used to such an extent that the reader is led to believe that the protagonist is almost obsessed with himself and his own actions, reiterating the previous suggestion of psychological instability. The author has included various forms of irony within the novel. The narrator is seen â€Å"inquiring how he (the old man) had passed the night† – explaining how he asks the old man how his night was even though he already knows, seen as he was there and watching him in his sleep. This involves the reader as they feel as if they are let in on a secret (seen as they know that the narrator was with the man last night) making the reader feel involved as they are aware of a secret of which another character is not – raising tension and expectation. Further use of direct address to the reader, is that narrator suggests to the reader that â€Å"you fancy me mad.† This forces audience intervention, we are expected to assume, or are at least are accused of assumption that the narrator is mad. This means that the audience are forced to participate, further involving the reader within the story. By this statement Poe has grouped the reader with the rest of the characters within the novel, suggesting they are a collective of people who doubt his sanity. This is in fact true as the protagonist is clearly insane. Syntax plays a key role in the way in which this novel is read. It is clearly set, and easily recognisable throughout the text, varying in both tempo and patterning. Definite patterns in language are used; â€Å"I heard all things in the heaven and in the earth. I heard many things in hell.† creating a very obvious rhythm in which the words are read, also further enforcing the very bleak and ruthless appearance to his actions. â€Å"The Tell-Tale Heart,† a horror story of crime and murder, can easily be recognised as a heavily dramatic novel. Poe, In consequence to the timing in which it was written, has created a strongly macabre piece, that in its day was probably very horrific and shocking. The way in which society has adapted to accept more and more gruesome revelations means that this tale may not be so shocking to the modern day reader, but was quite a feat in its time. It is however, still evident that the novel, in particular the opening, contains many devices employed in conjunction with one another to create a sense of drama intention. This is used to great effect, causing the reader to appreciate the dramatics of the novel, whilst becoming deeply involved with the plot.

Conservation of the environment Essay

Protection of the environment is very important as the world moves into a new era. This new era also seems to be presenting us with many major environmental issues. Some of these problems are: pollution, rapid industrialization, over population, deforestation and loss of important animal and plant species. The best way to protect the environment is to conserve and protect it by being more conscious of our impact on the planet. Conservation is the philosophy and policy of managing the environment to assure adequate supplies of natural resources for future as well as present generations. One way to be more environmentally responsible would be to cut down on undesirable C02 emissions and to put good things back into the atmosphere. One of the best ways to do this is by planting trees. Trees play a critical role in keeping our air clean, both by releasing oxygen into the air and by trapping carbon. The more trees we have, the better our air quality, and that’s why planting trees is an excellent step to take toward saving the environment. While you’re at it, plant a tree in a spot that will give your house shade, as that will help reduce your need to crank up your air conditioning in the summer months and be esthetically leasing. It’s also important to take a stand against deforestation. Losing large swaths of forest, such as the rainforest, to development or industry means that we’re losing millions of trees that would otherwise be purifying the air for us. Protesting deforestation, both through activism and by refusing to buy products that are created at the expense of the world’s forests, can help slow and even halt deforestation. Renewable energy is another great way to heal the environment. It significantly cuts down on greenhouse gases, air pollution and the amount of carbon emitted into the air. In the USA around 71% of electricity is produced by burning fossil fuels. Burning coal or other fuels emits greenhouse gases and pollution in the environment. An average home powered by a coal utility will burn twelve thousand pounds of coal a year and will cause about the same amount of pollution as two cars. By using renewable energy as the primary power source, the reduction of pollution per household would be equivalent to that of planting four hundred trees. We can each play a part in improving the amount of trash we throw away by reducing our waste. Buy fewer items and reduce the overall consumption of goods. If less is onsumed, then less energy is used and less waste is produced. Regardless of how consumption is limited, people are bound to produce some waste. We can buy in bulk to reduce the amount of packaging thrown away, but to make a difference, we also have to focus on recycling and repurposing the items that are consumed. Simple changes can be made, like shopping with reusable bags and keeping food and other items in reusable containers, rather than defaulting to plastic bags and disposable containers. Recycling refers to buying recycled products and sorting waste into the appropriate categories: aluminum cans, glass, plastic, paper and cardboard. However, the definition of recycling can be expanded to encompass donating items you no longer need or want to Goodwill or the Salvation Army so others can reuse them. Many cities have â€Å"freecycle† e-mail lists that fill a similar role. If you can’t reduce your consumption or tind a way to reuse a product, recycling is a better choice than simply throwing something into the trash. Gandhi wisely said, â€Å"You must be the change you wish to see in the world. † That’s certainly true when it comes to saving the environment, and each of us has an individual responsibility to make the changes and decisions that will benefit the natural world around us. Even our most concerted efforts will have a minimal impact if we’re the only ones making them, or even if we’re part of a small group making such environmental choices. The power in the steps on this list comes from getting everyone to take them together. After doing all the other things mentioned here cutting energy consumption, conserving water, driving less and everything else the most important thing is to be bold and vocal about encouraging others to do the same. The environment won’t be saved by a handful of activists or even by a collection of powerful world leaders. It will be saved by the collective action of mankind.

The Security Of A Network - 984 Words

There are many threats today that can compromise the security of a network. Network security is now more important as ever as attacks on networks that hold valuable information are being breached, even with security measures put in place. One of the biggest threats to a network is data theft. Outside hackers pose the greatest threat. These thieves target a company’s network and steal information through vulnerabilities that they have found in their networks. They usually gain access through the use of a Trojan horse, which is a program that looks legitimate but can be used by others to gain access to the network. They may also use a virus or worm, which can infiltrate a network with malicious code and replicate itself in a network. Others try to gain entry by attempting to crack the network passwords or user accounts. We hear in the news how networks that were supposed to be secure were breached and information was stolen that could have negative consequences. 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