The Case for Multicultural Education

The sheath for Multicultural Education Venica Blythe Diversity and Achievement EDU507. 90 Prof. Joseph Paige The Case for Multicultural Education Who am I? I am a Female, I am Black, I am Jamai piece of tail, and I speak mother tongue (Jamai nookie dialect). All the things I just mentioned atomic number 18 just a cypher of who but these same things consider been used on numerous occasion to form a stereotype against me. I am also a mother, wife, and an educator. None of the things that I move over listed exit by itself adequately consecrate you who I am, but as I stand before you today I want you to understand fully my purpose for being here.My charge is Venica Blythe and I am here to promote multicultural breeding in every(prenominal) our schools curricula. Being an educator for well over a decennary I have come to realization that there is a slap-up need for Multicultural Education (ME) Banks (1994) recommended a multicultural curriculum that would watch out minority ethnic groups how to free themselves from psychological captivity, stress social action, remove humanistic dispositions toward all ethnic groups, realize power and ethnic indistinguishability without being chauvinistic and ethnocentric, and adopt the national identity and skills necessary to accede completely in the society.What is Multicultural Education? Multicultural Education (ME) can be defined as developing a curriculum that pull up stakes incorporate all facets of the varied races and cultures that are found within each classroom. Such content will be taught through instruction knowing for the cultures of the several different races in an teachingal system. Bennett (2011) estimates that by the year 2020, children of colour will exceed forty-five percent of the school-age population in the coupled Stated (p. 16).It is because of such total why policy-makers and administrators can no all-night pretend as if there is no need for educating both the students and the te achers. An ME will help to foster a reduction of fear and ignorance that exists in umpteen races against people from diverse endorsegrounds. The Need for ME The case for a multicultural cultivation is even up greater as American schools continue to become much culturally diverse. The aim of a ME is to create equal reproductional opportunities for all students regardless of their race, ethnicity or culture.This can be achieved in such a way that it reflects diverse groups found in the society, schools and even in the classrooms (Banks, 1995, 1996 Gollnick & Chinn, 1998). Sleeter and have (2006), Bennett (1990), Banks (1994), assert that the inclusion of ME in the curriculum of schools creates an atmosphere where racial attitudes and schoolman achievement are improved. Decades ago, the concept of ME emerged out of the civil rights era in the U. S. But I am here to tell you today that presently, in the twenty-first century the U. S. s not alone in the struggles to make a case for a multicultural education. The European continent, Canada, Australia, the fall in Kingdom, and even Japan are just a few of the countries that now have to consider the implementation of ME. The effects of immigration and even natural disasters have resulted in these countries attempting to cope with the diversity that now exists in their society. To better urinate our student for the 21st century ME is not only for the primary level, colleges and universities essential also play a critical role.A survey done by the Association of American Colleges and Universities (AAC&U), on diversity requirements done in rarified 2000, involved responses from 543 colleges and universities. In this survey, 62% of the respondents reported either already having a diversity requirement or being the in process of creating one. 83% of those institutions with requirements offer one or more courses addressing diversity in the U. S. , and 65% offer one or more courses addressing diversity outside t he U. S. .These numbers are evidence that the issue of ME is being promoted throughout melloweder education our college graduates MUST learn how to be effective and competitive in the 21st century by mastering the skills needed to work, live and build positivist relationships with people from varying background. Conclusion Take rare from the same titled 2009 movie, Precious (Daniels, Magness, & Siegel-Magness, 2009) was an overweight, African American, teenage mom struggling to finish high school because of her illiteracy.As I watched the movie I remember thinking that many an(prenominal) a(prenominal) aspects of it was too crude, but the sad reality is, there are many Precious at the school where I teach. These Preciouss are from Jamaica, Puerto Rico, Dominica Republic, and Haiti just to name a few of the different cultures we work with. As I work with these students I found my self often quantify forcing them to adapt to the American way, especially since as I was making an parkway to do the same.Today, I say to you go back to your schools, go back to your jobs or even your communities and make an effort to know that student, know that mortal that you have been avoiding or the student that you seemingly find difficult to fold with and seek to understand what their Sparks are what is it that student loves to do. Multicultural education can help to develop the sparks in all our students it will help them to learn how to embrace the differences that lies within them and others.According to Gabelko and Michaelis (1981) and Lynch (1987), the reduction-of-prejudice dimension of ME is geared toward helping students acquire more democratic values, behaviors, and attitudes. According to the National Association of Secondary educate Principals (NASSP 1996), ME should be considered in connection with the schools curriculum, instructional practices, and staffing. In the end, education ought to equip students for the interdependency life of the 21st century ( NASSP, 1996, p. 68). How do you plan to equip yourselves and your students for the 21st century? References Banks, J. A. (1994).An Introduction to Multicultural Education. capital of Massachusetts, MA Allyn and Bacon. Banks, J. A. (1995). Multicultural education Historical, development, dimensions, and practice. In J. A. Banks and C. A. McGee-Banks (Eds. ), Handbook of research on multicultural education (pp. 3-24). New York MacMillan. Bennett, C. (2011). Comprehensive Multicultural Education Theory and Practice. (Seventh Edition) Boston Pearson. Bennett, C. I. (1990). Comprehensive Multicultural Education Theory and practice (2nd ed. ). Boston, MA Allyn and Bacon. Daniels, L. , Magness, G. , & Siegel-Magness, Sarah (Producers), & Daniels, L. Director). (2009). Precious Based on the novel Push by Sapphire Motion picture. United States Lionsgate. Gabelko, N. H. , & Michaelis, J. U. (1981). Reducing adolescent prejudice A handbook. New York, NY Teachers College Press. Gollnick, D. M. and Chinn, P. C. (1998). Multicultural education in a pluralistic society (fifth edition). Upper Saddle River, NJ Prentice Hall. Lynch, J. (1987). Prejudice reduction and the schools. New York, NY Nichols. Sleeter, C. E. , & Grant, C. (2006). Making choices for multicultural education Five approaches to race, class, and gender (5th ed. ). Hoboken, NJ Wiley.

Comparative Paper Essay

The have table and coarse l everyplaces sh are the equivalent theme exclusively are adversely several(predicate) in compositiony ship canal, yet in whatsoever they are a lot a want. In this paper I will compare and course The Welcome table by Alice perambulator and solid ground lovers by Nadine Gordimer. I will address how they both are compose in form, context, and style. I will explain disparate literary elements the agents use to give detail ab discover the stories.The two stories world compared and contrasted are similar in that they both are indite lots or little the same theme, race, and ethnicity. They are excessively both compose in tierce mortal. The two writers Alice footer and Nadine Gordimer were both expressing stories of racial variation. They as well show the lecturer that when the written report was written it was non solelyowed to have a white per word of honor and barren somebody in a relationship. They as well express how unbalanced it was for a white individual compared to a colour person. In The congenial table a b inadequacy woman came up to the travel of a white church and the preacher of that church stopped her at the residence h every(prenominal) and said Auntie, you come this is non your church (Clangston 2010). In the report card awkward lovers Thebedi and Paulus, the principal(prenominal) fictional citations, had gr ingest up together and ended up having a intimate relationship. When Paulus finds out Thebedi had a light skinned child he kills it because a white and black relationship is non allowed. He is also ashamed more or less creation in a relationship with her and denies all accusations against him.In country lovers the bosh is about a white male, Paulus Eysendyck, who is the son of a farmer, and Thebedi one of the black female workers on the farm. The written report starts send off with them as children piddleing together along with all the other children, but Paulus and Thebe di were adjoiningr than the others. As they grow up Paulus goes to school and brings Thebedi gifts and tells her stories about school. They in the end end up having a sexual relationship and Thebedi ends up pregnant. Paulus is absent at school when she finds this information out along with finding out she is getting married to Njabulo a black male who also whole works for the farmer. Thebedi gets married and has the baby. Njabulo issues that the child is not his because it has straight hair and light dismal skin, but still raises him as his own. Paulus re make fors from school and overhears the in house servants lecture about the light skinned child. He therefore goes out to the biography quarters to see it. He finds Thebedi and Njabulos house and secretly kills the child.The reason uses imaginativeness, character, and leash person point of watch over (bookrags.com) throughout this score. The author samaras a truly good picture for the ratifier by using very graphic details describing everything. She uses character to describe the people in the story. Nadine Gordimer writes the story in third person objective. She only speaks as an outsider loo male monarch at atomic reactor on the story unfolding. She does not tell the subscriber what the characters olfactory perception throughout the story. Using imaginativeness she demonstrates a visual image of the characters and tantrum. down t present hidden by the mesh of old, ant-eaten trees held in place by vigorous ones, wild asparagus bushing up amongst the trunks, and present and there prickly-pear cactus sinken-skinned and bristly, akin an old mans face, keeping awake(p) sapless until the next rainy season. ( kingdom lovers Nadine Gordimer). This is one example of what the indorser experiences throughout the story.In The welcome table the main theme is also about racial inequality. This story starts out with an old black skirt standing on the stairs of a church. She walks into the churc h and the preacher says Auntie, you know this is not your church? as if one could choose the wrong one. (Clangston 2010). She practiced walks past him and sits down in the very back row of the church. any the white people sitting inside near the front have at her in disbelief. The usher came up to her and told her she needed to leave she right waved him off and told him to go away. The white wives told their husbands to get her out of the church also. They acted readily and went to her and put an arm nether hers to pick her up and carried her out. The author told the reader about the savour the men had on their fingers after carrying her out.It was a unprogressive smell from her under arms. While she was standing on the front steps she looked up the road and saw Jesus. She was excited waving her arms so he did not miss her. She started walking with him and talking to him explaining everything even interpret at meters. At the end of the story they neer saw her again. umtee n people speculated that she had died walking along the road. Many people though she had family on the other side of the river, but no one knew for sure. The incident was never spoken of in the church again.Alice Walker use third person, character and imagery kindred Nadine Gordimer did also. Alice Walker used third person all-knowing allowing you not just to observe the action, but to see inside the intellection of those involved. She described the main character in great detail. She described here clothing the missing buttons down the front of her mildewed black dress. She described her private qualities more in depth. She described her eyes, skin, and smell. Aged blue-brown eyes, she was angular and move and the color of poor gray Georgia earth, beaten by king cotton and the extreme hold. Her elbows were wrinkled and thick, the skin ashen but durable, like the bark of old pines. (Clangston 2010). She also used similes throughout her story. The author did paint a picture usi ng imagery, but this time it was of the main character, not the adjustting like Nadine Gordimer did. To compare the two stories both authors used imagery, character, third person point of view, and shared the same theme. The theme of both stories is about racial inequality.both stories involved a black female as main characters. Life in the days these stories were written was not what it is like now. The story The Welcome accede was written in a order of battle of stories between 1967 and 1973. (Bradley, D). The story verdant Lovers was written in 1975 (Custodio, L). This story also won the literary Nobel Prize in 1991. (nobelprize.org). Life in this time was not equal at all. Blacks were looked at as to be less that white people. In most places blacks and whites could not eat in the same areas or use the same drinking fountains and in most cases as we see in The Welcome Table could not even go to the same church. These were called Jim Crow laws. (nps.gov) In Country lovers we s ee they definitely could not be in a relationship.Both authors used imagery to let the reader see what was going on in the story. They both used describing details. In the welcome table the author describes to use the frigid crisp outside and inside the church. She also tells us about the color and texture of her clothing, even describing the greasy hair stain on the bonnet. She also tells the smell of the underarms of the old lady after the men pick her up to sequestrate her from the church. In Country lovers the author also uses imagery to give the reader a visual image of the story. She describes how Njabulo has built his house, making the reader feel as if they were right there looking at it.Thebedi appeared, coming slow from the shanty Njabulo had built in white mans style, with a tin chimney, and a proper window with glass panes set in straight as walls made of unfired bricks would allow. (Clangston 2010). Along with say the reader how the hovel was built the author als o describes the setting down by the alter up creek with great detail. It had always been a good tactual sensation for childrens games/ down there hidden by the mesh of old, ant-eaten trees held in place by vigorous ones, wild asparagus bushing up between the trunks, and here and there prickly-pear cactus sunken- skinned and bristly, like an old mans face, keeping alive sapless until the next rainy season. (Clangston 2010).Both authors used character in their stories. The characters were involved in racial inequality yet neither author said anything about race or inequality in their stories. In The Welcome Table the old black lady tried to attend a white church. Three disparate times she was told that she did not belong firstborn by the preacher Auntie, you know this is not your church? (Clangston 2010). The second, by the usher, who had never turned anyone away for church, never thought he would ever have to turn anyone away, and also whisper that she should leave (Clangston 20 10). The last time was when the white wives told their husbands to remove her and that they did. They picked her up under her arms as set her back outside.In Country Lovers the main character Thebedi is a worker on the Paulus family farm. She is a poor black child whose parents had worked on the farm also. In the beginning Thebedi and Paulus along with all the other children played together and it was ok. As they got older and Paulus went to school he brought Thebedi gifts but, none for the other workers and once again that was ok. Its when they begin their sexual relationship that problems occur. When Thebedi gets pregnant by Paulus she refuses to tell him. It is when the baby is born and Paulus over hears the in-house servants talking about it that it became a problem for him. Paulus immediately goes down to the hut to see the baby for himself and sees that the baby is light skinned, green-eyed, and straight haired. He then becomes ashamed and says I feel like killing myself (Clan gston 2010).The authors chose to write in third person point of view, which to the reader, in these stories, lets them see and get a better deducting of what is happening and also lets the reader form their own opinion of the situation. If Nadine Gordimer would have written her story in first person she would have only let the reader see and understand what Thebedi was beholding and feeling. This would have taken the story in a completely contrasting direction. At the same time if Alice Walker would have told the story in first person the story would have been less juicy with details.To contrast the stories, the stories are written in different types of third person, using imagery the authors describe different parts in the story and the stories plots were completely different. In Country lovers the plot was a love story. In The Welcome Table the plot was an old black lady not being allowed in a white persons church.The type of point of view used in Alice Walkers story is third p erson omniscient which allows the reader to see the action but to know the feelings of those involved. She used this to let the reader feel and know what the main character was thought and feeling, and at the same time still tell what everyone else is doing around her. By writing in this version of third person the story was more informative. Had she written the way Nadine Gordimer wrote her story the reader would not fully understand what the main character was feeling.The point of view in which Nadine Gordimer wrote her story is first person objective. First person objective is an external narrator who takes a detached approach to the action and characters, usually to create a salient effect, and does not enter into their minds. (Clangston 2010). By writing this way she made the story more dramatic and kept the audience guessing until the end. If Country lovers were written like The Welcome Table Paulus would not have been as much of an influence in the story as he is now.Using imagery the authors went two completely different ways. One described qualities of the main character and little about the setting the other described the setting at multiple times. Nadine Gordimer cherished the reader to be standing next to the characters, comprehend and almost being able to feel the setting throughout the story. Alice Walker on the other hand, wanted the reader to see the qualities of the old lady. She wanted the reader to be able to visualize every wrinkle and weather beaten inch of the old ladys body.Other items the authors did other than were similes and character names. The only character named in The Welcome Table was Jesus. In country lovers almost every character in the story was named. By doing this the author makes the reader create a picture of the characters and it helps them understand the story line better. The Welcome Table used more similes than Country lovers. Nadine Gordimer wrote the story as if it were unfolding in front of the readers eyes. A lice Walker wrote in a past tense type of way. She put different selections of words in to make it seem as if she was there and was telling it to a school class trying to make them think.Both of the literary works are condensed stories. The way they write involves setting and particular(prenominal) details. They do not use a lot of dialog between characters, which would be indicative of a play. Short stories are close to the being written like a play would.A play is written with multiple characters. They all have multiple lines that describe what the story is supposed to be betraying. There are multiple set or setting changes throughout plays. The setting changes coincide with acts.Acts break up a play into many different parts. They will lead the audience into the next set of events that is about to happen. Inside each act is a mental picture, multiple scene makes up one act. The way plays are written compared to the way short stories are written are very different yet close in some parts.When a play is written it almost like reading a conversation between the characters with some describing lines to give a setting. Both The welcome table and Country lovers are written in the same form as compared to a play. They both do not use acts or scenes in the stories. With that being said Country Lovers could be turned into a play with the details and characters used throughout it. The lack of dialog and setting details in The Welcome Table would make it very hard to be turned into a play.In Country Lovers the author describes the setting very well. This helps the reader visualize what is happening and what the characters are doing and how they are acting. In this paper I compared and contrasted many different ways of writing between Country Lovers by Nadine Gordimer and The Welcome Table by Alice Walker. Both writers used the same theme, race and inequality. They also used many of the same literary verges. Some of which were the same however most of which were n ot. They taught us that there is not a specific way every term or type of writing had to be written, there are many different ways to write the same thing.The welcome table and country lovers share the same theme but are adversely different in many ways, yet in some they are a lot alike. Some examples I explained were imagery, point of view, and character. The theme may be the same but Country lovers and The Welcome Table do not share the same plot or story line. Every story paints a picture, yet some paint in different ways.I also described how the forms of the short stories are written compared to a play. Country Lovers was written in great detail of the characters and the setting. The Welcome table on the other hand lacks the qualities and elements that Country Lovers have. Which would make Country lovers much easier to turn into a play compared to The welcome table.Referenceshttp//leecustodio.hubpages.com/hub/Country-Lovers-an-Analysis Explore Books, Literature, and Writing (10 5,185) Books and Novels (16,746)Clangston, R. W. (2010). Journey into literature. San Diego, calcium Bridgepoint Education, Inc. https//content.ashford.edu/books Bradley, David (1984). The New York Times. New York Times Company http//www.nytimes.com/books/98/10/04/specials/walker-story.htmlNadine Gordimer Nobel beat Writing and Being. Nobelprize.org. 14 Aug 2012 http//www.nobelprize.org/nobel_prizes/literature/laureates/1991/gordimer-lecture.html http//www.nps.gov/malu/forteachers/jim_crow_laws.htmThe Welcome Table from BookRags and Gales For Students Series. 2005-2006 Thomson Gale, a part of the Thomson Corporation. All rights reserved.

Competitive Intelligence Essay

IntroductionCompetitive news (CI) refers to a tool partd for marketing used by business organizations to film the competing surrounding. The process incorporates a determined nurture gathering based on the operations and other factors considering the competition that enables proper decision-making of the organization management. Gower. Moloi and Iyamu, (2013) indicates that CI is epoch-making in making marketing-related decisions and the development of marketoriented companies. Different companies use different methods to gather competitive intelligence.Companies study an array of persistence particular and general publications to digest entropy of the flow rate competitive intelligence. However, the most mentioned ascendant of industry information be monographs.Monographs refer to the grey literature that whitethorn not be disseminated through conventional publishing channels. These include schoolman theses, business schools, technical reports, scholarly papers, case st udies, and private and public arena documents. Sometimes the monographs are published that leads the most cost-effective and comprehensive ascendant of CI information. Industry monographs are instrumental in providing information of the industry secular progress and historical background. Profits analysis dissolve be obtained through long-term perspective that is compost of a richer experience anatomy as opposed to when only recent developments are considered. However, the major wrecking is that the company conference proceedings and monographs date speedily. Internet searches, and the British library form the major sources of grey literature.According to Murphy (2005,) the press reports and features provide the source of current and retrospective understanding of the competitor. The journals such as fiscal Times sectoral surveys enable a company to obtain an excellent overview of the competitor of various business lines. Likewise, it outlines the individual players profile a nd the most pressing current issues affecting the competitor. Numerous trade journals provide annual surveys of the major trends and events in their specific business line. Furthermore, Murphy (2005) writes that the regulatory authorities also provide a great quality of information may be availed at a modest cost.The studies and reports provided by the Competition Commission have bargain of noteworthy information and analysis that provides an excellent model on the procedures of project the studies of the competing industry. The public watchdogs charged with the roles of overseeing the public sector forms excellent targets of CI information. corporation circulars that they have to send to their shareholders under specific conditions are also significant sources of CI. For example, material acquisition and classified information on the listing rules provides information on the size of the company. Circulars contain FSA that may require the researcher to reprimand the company hea dquarters to obtain the corporate documents. Furthermore, Murphy (2005) indicates that shareholder selective information that has special rules that apply to the reporting of the changes within the entire PLCs. The Companies Act provides that PLCs are always documented in the company annual reports. This information provides the holdings of 3 percent of the total voting share capital of the satisfying. The information provided in such notifications that are subjected to public scrutiny provides CI information.Murphy hike up writes that company patents provide mechanisms of obtaining competitive advantage and the trademarks that provides the insights that describe the company enrichments. However, virtually companies believe that human imagination intelligence. Company investigators may use orchestrate contact with company human resource intelligence through identifying the subjects and mean of interviews. Human resource provides updated information on the company however, it m ay be difficult to secure the potential individual to approach for such CI information.A typical example of CI mentions the stock traders who analyze the data based on the price movements and prices to determine the best investments. They possess corresponding data to other traders, yet data analysis provides their difference with others. Moreover, Nipponese automobile industry that analysed the U.S automobiles of in the 1970s based on the products and the demands of the node (Wagner &Van 2011). The smaller families and high gasoline prices created a demand in the U.S for fuel efficient and smaller cars. Therefore, the Japanese automobiles applied CI methods to make believe a trend and further made the decisions on manufacturing based on the results of CI information. The produced cars defeated the U.S Big Three in the market payable to fuel-efficiency and high-quality cars.Despite the entire pool of information sources, the internet and human resource intelligence may be the m ost effective sources of information in terms of accuracy, ethics and cost-effectiveness.The company websites provide an array of information that can be easily assessed compared to published documents. The website provides comprehensive information on the bare-assed developments, business practices, and detailed information on strategies and tactics established by the company. Likewise, as Wagner and Van (2011) establishes, the internet can provide detailed information based on the vision, CEO statements, goals and objectives, and the overall management of the firm. The commitment of the firm to quality, consumer problems, investments and plants, structure are also provided in the web pages of the company. Likewise, human resource can be maintained for a long period once the first interview is secured. Although it is a subject of ethics, human resource intelligence will provide the most updated information on the company plans.ReferencesGower. Moloi, R., & Iyamu, T. (April 01, 20 13). cause the Deployment of Competitive Intelligence Through Moments of Translation. International Journal of Information technology and Web Engineering (ijitwe), 8, 2, 33-45.Murphy, C. (2005). Competitive intelligence Gathering, analysing and putting it to work. Aldershot, EnglandWagner, L., & Van, B. J.-P. (January 01, 2011). Web mine for Strategic Competitive Intelligence.

Rwt1 Research Paper

Business Research Report Compensation Strategies Presented to Management appraisal Code RWT1 Table of Contents Executive Summary3 Introduction4 Research Findings5 capital punishment ground stand5 honorarium6 Longevity digest7 Recommendations8 Conclusion8 References9 Executive Summary This report examines 3 divers(prenominal) engages constitutions that our companionship fecal matter develop and enforce within our company for our employees.Compensation is the about important and rewarding factor for employees, so a thorough and advertent approach should be taken as we think about changing the vogue in which this company rewards its employees for the take to the woods they do for us to all(prenominal) one and e precise day. Performance base establish is a widely fashionable approach to defrayment where the employers turn outs the employee found on their demarcation slaying. This gives the employees control of how frequently they make and beatifys them to do their best die hard on a fooling prat to maximize their own income.With high productivity and spirit mathematical operation employers ar able to conk more(prenominal) competitive and increase profit. Salary is an easy and constant elbow room of counterbalancementmenting the employees of this company. This is a set wage that employees go forth earn based on their problem description. This wage give not change based on their merit or seniority. The perceptual constancy of this honorarium remains appeals to employees as they always are aware of how income they result receive. But it also has very little room for growth and opportunity for the employees. The last form of compensation we can consider for our employees as a company is longevity pay.This is compensation based on the employees seniority, length of service, or tenure. This can be in the form of annual bonuses on their enjoyment anniversary date, or monthly joins added to their checks. This provides the employees with motivation to continuing their career and participation with the company. My final passport for the company is to develop our own implementation based pay system for our employees. This allow for create highly tillable and motivate employees eager to perform their job du drawing cards to the best of their abilities to maximize their own in the flesh(predicate) income.This in turn testament create more profitability for our company. Also, creating remnants for our employees result create awareness of our companys goal as a whole face and forget create a more unify workforce as we all work to pee-peeher for the same goal. A company with impelled employees producing lineament work can only be successful. Introduction I, Jamie Yocom, a gentlemans gentleman Resource Assistant afford been given the task of enquirying contrastive compensation strategies for our company. In this eport I will be reporting to the Human Resource Director my research findings on 3 different compensation methods Salary, Performance- base Pay, and Longevity Pay. I will compare and contrast these methods in clubhouse for management to determine which method is close to appropriate for us to adopt for our 120 employees. Since compensation is the biggest benefit we provide to our employees, this topic deserves thorough research and thought as we examine and promote a new way of rewarding our employees for their hard work and dedication to the forest and work we evaluate from distributively and every one of them.After reading this report, management will fructify up a greater understanding of each of these 3 methods and will be able to begin the process of deciding which one will be implemented in the near future. I will introduce utilise the compensation strategy of salary, which is a set amount an employee receives annually for the work they do no matter the quality of their work, or the hours they vest in. Performance Based Pay is an different meth od we can use in which employees are paying(a) based on the quality of their performance and production.Longevity Pay is the final method I will propose of our use, it involves wage registrations for each employee based on the length of service each year. Compensation policies can be very unique and vary from fundamental law to organization. An understanding of the different methods is necessary in order to be profitable and to inspire quality production. Research Findings From extensive research, using a variety of relevant and credible resources, there are three compensation systems that should be considered Performance Based Pay Salary Longevity Pay Performance Based Pay A Performance-Based Pay system is an increasingly popular compensation method used by organizations to increase productivity. A goal for all companies is to show and tolerate competitive and control woos, this is a reason for performance-based pay systems worthy more popular. This vitrine of system att empts to link compensation to performance. (Gena Richter, 2002) These systems are flat tied to organization or individual performance and are most(prenominal) effective when based on objective measures of quantity or quality of performance.If we wish to have a direct impact on work motivation, it must be linked directly to the performance of desired behaviors. In order for to put this type of system into place, performance evaluations must be conducted regularly , as thoroughly as training and development for those with performance that isnt quite up to par. These additional resources will be necessary for our organization if we implement a performance based pay system. (William B. Bernathy, Ph. D. , 2004) Pay for performance compensation plans are widely considered to be a win-win for employees as well as their employers.When pay for performance wages are properly put in place at a company, everyone shares a common goal of doing what is best for the organization. In a system whe re employees earn higher compensation if their team, department, or company diges specified targets, it becomes a motivational tactic to get employees to work harder and benefit the company darn at the same magazine providing an added benefit for them. Instilling a performance based pay system in a company will allow you to get the most out of all of your employees and their performance and production. Martinovic, 2012) Reasonable, measurable goals and performance incentives should be the basis of compensation for all employees, at all levels, no matter what their job description or title is. Objections should be made clear and doable based on their job description and quantifiable to provide each employee with incentives for good and productive performance. (Pinto, 2003) From a business perspective, in order to remain competitive in the current labor market, it would be smart to tie pay to performance so that employees output is accelerated.As a result, this type of system will st reamline operations in an effort to control cost and remain competitive. A well-constructed performance-based pay system can be viewed as an interactive process that translates the overall strategic initiatives into daily actions, with quantitative and get-at-able rewards provided to employees who accomplish their goals. (Paul R. Dorf, 2001) Analysis It is clear that there are many benefits to this type of compensation plan. The most evident is creating a more motivated and united workforce, as their one and only goal will be quality production.If our employees can equate their performance on the job with their paycheck, they will become a more focused, hardworking, and determined asset to our company. They will take willpower of their daily duties and tasks and hopefully become more efficient at what they do, which in turn, will be more and more profitable for the company. Different reasons to employ this type of performance based system involve a way to prevent and do top p erformers, align labor costs with productivity, and repay company objectives.Employees will also develop a more clear understanding of the overall business objectives. 1 Salary The general definition in federal law for salary is a regularly nonrecreational amount of money, constituting all or part of an employees wages, paying(a) on a weekly or less frequent basis that is not undetermined to reduction due to the quality or quantity of work performed. ( subdivision of Workforce,) Employers are responsible for paying their employees for the work that they perform this can include using salary as a method to pay your employees.Employees that are remunerated will be paid differently than those that are paid hourly. Hourly employees are paid based on the amount of hours worked and salaried employees are paid a set wage. (Natalie Grace, 2012) Salary is a opinionated amount of compensation or money that is paid to an employee by their employer in return for work performed. Unlike per formance based, that set wage will be the same no matter what. Salary is usually paid in bi-weekly paychecks to each professional employee. Most frequently an employees salary is paid in 26 even paychecks over the course of a calendar year.A salaried employee has no need to track hours worked because they are not paid overtime. An employee who is paid salary is accepted to complete a whole job in return for their compensation. This is what makes salary different from hourly compensation or performance based pay. Their pay will be the same no matter the hours worked or the quality of their performance. (Heathfield, 2009) Analysis Salary is the most enduring and constant compensation system introduced in this report. It involves no changes or updates passim the year.Employees will always be able to know what their pay will be. They will not be expected to meet quotas or goals in order to make their money. Employees who are salaried have a sense impression of stability when they th ink about their compensation from their employer, as stated supra their production and performance will not change their pay. This will frequently be the least complex form of compensation but it will not motivate or inspire the workforce to be more productive or efficient in their daily job responsibilities.Since their pay will always be the same, they will develop a expectation that they do not have to strive to do better or be better, since their pay does not depend on job performance. 2 Longevity Pay This type of compensation system is a contractual agreement where the employee will receive compensation based on their seniority. The elan in which this type of compensation is paid out can very widely. Each organization will have a policy that will describe the details of the longevity pay plan. These policies include the amount to be paid, the percentage of increase, and on what schedule payments will be made.This type of payment appears to the employees as a way of giving due compensation to workers who have made a significant contribution to the organization. (wisegeek. com) Longevity-pay is a wage adjustment that the employers base on the length of service, seniority or employees tenure with the company. The amount of annual longevity-pay is frequently a percentage of the employees annual rate of pay on the employees anniversary date. (uslegal. com. 2002) This type of payment is typically given to employees to recognize and reward the length of their tenures.These payments can also be given when employees reach significant employment anniversaries. These longevity payments differ from merit based pay in that a longevity-payment is based only on length of service, while a merit based payment is designed to recognize tops(predicate) job performance and production. These are implemented by companies to help retain and attract top talent. Human Resource Mangers think of this as a way to reward loyalty and to inspire potential employees to understand that the company places value on employee experience and loyalty. (Willsey, 2002) AnalysisFrom an employees point of view, longevity pay means that the company you work for values your time and effort you put into your job. The point of having these longevity-payments and rewards is to retain our top and loyal performers. Rewarding our employees for their time served would be a substantial reason for employees to continue their career with this company. Recommendations Based on the above research and information on 3 different types of compensation, this is my advocateation for our company. Recommendation One Develop and enforce a performance based bay system to otivate and inspire our employees to produce to the best of their abilities. Conclusion In conclusion, after thorough research and examination of compensation systems I recommend a performance based pay system for our company. This type of pay system will instill a clear understanding in the employees of our companys purpose. B y connecting their compensation with their performance on the job will inspire them to be more thorough, efficient. And they will learn to be more productive employees, which in turn will be more profitable for our company.With employees that are driven by quality production this company should only expect growth and success. We can increase productivity and remain competitive with other companies in our market by developing this type of compensation system. 1 References Abernathy, William B. , Ph. D. (2004). debwagner. info. Retrieved from http//debwagner. info/hpttoolkit/pfp_hpt. htm Department of workforce development. (n. d. ). Retrieved from http//dwd. wisconsin. gov/er/labor_standards_bureau/publication_erd_13109_p. htm Dorf, Paul R. (2011).Would performance-based compensation improve your workforce?. Retrieved from http//www. compensationresources. com/press-room/would-performance-based-compensation-improve-your-workforce-. php Grace, Natalie. (2012). Ehow. com. Retrieved fr om http//www. ehow. com/about_5367027_rules-paying-salary. html Heathfield , S. H. (2009, March 26). About. com. Retrieved from http//humanresources. about. com/od/glossarys/g/salary. htm Martinovic, S. (2012, Feb 20). Pay for performance compensation plans. Retrieved from http//www. gaebler. om/Pay-for-Performance-Compensation-Plans. htm Pinto, J. (2003). Performance-based compensation. Retrieved from http//www. jimpinto. com/writings/compensation. html Richter, Gena. (2002). Retrieved from http//user. txcyber. com/gena/HRPage/articles/062099. shtml uslegal. com. (2002). Retrieved from http//definitions. uslegal. com/l/longevity-pay/ Willsey, Marie. What is a longevity countermand? 14 July 2010. HowStuffWorks. com. 24 February 2012. wisegeek. com. (n. d. ). Retrieved from http//www. wisegeek. com/what-is-longevity-pay. htm

Csr of British American Tobacco Bangladesh

incarnate kind tariff (CSR) of British American baccy Bangladesh ( workB) Prep bed by Sadia Zerin ID 41119022 Department Marketing Submitted to Dr. Tunajjina Mehzabin patron Professor susceptibility of Business Studies University of capital of Bangladesh Date 6/4/2011 Corporate affable responsibleness (CSR) of British American baccy Bangladesh By Sadia Zerin ID 41119022 has been approved April, 2011 Dr. Tunajjina Mehjabin Assistant Professor ability of Business Studies University of Dhaka 6th April, 2011 Tunajjina MehjabinAssistant Professor, Faculty of Business Studies University of Dhaka, Bangladesh Madam I want to submit my c solelying enunciate on Corporate amicable office (CSR) of British American baccy lay down Bangladesh ( puzzle asideB). I am submitting this report as a partial fulfilment of MKT 511(Organizational Behavior). This report is going to provide valuable information some the CSR activities of British American tobacco plant Bangladesh. Therefore, I direct your kind concern to quantify my report imageing the limitations of the study.Your kind suggestion bequeath encourage me to perform break away research work in future. Yours sincerely, Sadia Zerin ID 41119022 TABLE OF CONTENTS administrator stocky 6 1. 0 Introduction.. 7 2. 1 Objective of The discip retrace . 8 2. Limitations of The study.. 8 2. 0 What is Corporate Social Responsibility.. 9 3. 3 Theories to Analyze and Explain Corporate Social Responsibility. 10 3. 4. 1 S pipholder possible action10 3. 4. 2 Social Contracts Theory. 10 3. 4. 3 authenticity Theory. 11 3. 4 Consumer evaluation of CSR.. 1 3. 0 Key Drivers of CSR in Bangladesh. 12 4. 0History of British American tobacco plant Bangladesh.. 14 4. 0 CSR Activities of fleetB 16 5. 2 Social reportage.. 17 5. 3 contribution to Environmental Management.. 18 5. 4. Afforestation. 19 5. 4. 2 Alternative to woodland Fuel 20 5. 4. 3 fertilizer.. 20 5. 4. 4 Soil Conservation 20 5. 4. 5 harvest-feast Waste & Factory Emmision 1 5. 3 BAT CSR towards its Human imaginativeness 22 DEVELOPME5. 3. 1 Providing Facilities 23 5. 3. 2 Motivating Employees. 24 5. 3. 3 Removal of Barriers.. 25 5. 3. 4 Reward System 25 6. tobacco plant Indus sieve and Corporate Social Responsibility An Inherent Contradiction .. 26 7. 0 Conclusion. 29 7. 1 Recommendation 29 Executive Summary The sole intention of profit-seeking among organisations has now been change magnitudely superseded by the need to acquire the favour of customers both xisting and potential customers. Companies that intend to be at the top of their respective industries, or even survive, need the favour of the public. They could do this by presenting a positive image finished merchandiseing or they could touch a more(prenominal)(prenominal) profound aspect of their target food market particularly those applicable to the morals and principles of the public. This need spawned what is termed ascorporate loving state(CSR). Business instit utions in Bangladesh argon now entirely gnarled in these CSR activities and British American baccy Bangladesh (BATB) is one of them.This report in general investigates approximately the CSR activities of BATB and keeps an eye on its contr all oversy. 1. 0 Introduction An first steps usual of import goal is to establish itself in the worry initiation and reach the largest market possible. Shortly s statureing, problem is basic all toldy closely money-making. Employing jobs is the closely important benefit an enterp travel gives that eases run the economy. The trading fabrication is the chief(prenominal) core of economy of a country. However, gaining profit should non only be the sole focalisation of a business.Founding an enterprise engages in large mixer responsibility. Social responsibility posits eitherone in the society, from individuals to groups and organizations. It is an ideology that citizens should not b deprivation market as individual beings with se lfish precedents but instead contribute to the upbeat of the society. In the business man, corporate sociable responsibility (CSR) is a utensil of self-regulation in which it continues to focus on gaining profit but ensuring the enterprise abides by the law, accept honest standards and consider global norms.In this forgiving face, businesses embrace the responsibility of its stakeholders, employees, consumers, communities and the environment. Essentially, corporate social responsibility deliberately implicates the public interest into enterprise decision-making and voluntarily eliminates practices that impairment the general public. However, critics debate that CSR distracts the fundamental sparing post of businesses beca procedure considering public interest might decrease its contribution to the economy in financial terms. Considering public interest could confine the innovations and market of an enterprise, thus losing money. and nonetheless, the pressure applied on industry in improving honest business processes has increased delinquent to arising anaesthetises of 21stcentury marketplaces. Regardless of m whatever a(prenominal) controversies, corporate social responsibility has definitely found its place in every establishment and British American tobacco plant is one of the tether group companies that consider corporate social responsibility. Due to the nature of their carrefour, tobacco companies face much reprehension from m some(prenominal) fronts, particularly the media and NGOs.This public criticism has meant tobacco companies strive to implement sound and commendable CSR principles, possibilitys, and codes, a great deal voluntarily reporting on their CSR or sustainability activities. tobacco plant companies hire besides face criticism regarding their lobbying practices since the 1950s and onwards. Engagement with stakeholders has demonstrated to BAT that its product ca physical exercises harm to its users, and hopes that a responsible tobacco society should take steps to rationalise the level of harm as much as possible.British American Tobacco in particular has been widely lauded for its CSR and stakeholder engagement initiatives, term at the same while strongly censured and targeted by multiple NGO reports and in the press. 1. 1 Objective of The Study The main objective of the written report is to seek the running and existing CSR practices done by BAT. First, definition of CSR is analyzed from the economic survey of business organization and consumer evaluation. Secondly, we focus on the key cramrs of CSR in Bangladesh.Thirdly, we discuss about the history and its existing and running CSR activities of BATB. On the contiguous section we focus on the controversy about the CSR activities of BAT. Finally , we fold the paper with several(prenominal) recommendation. 1. 2 Limitations of The study The study was limited by a number of factors. Firstly, the study was confined only to Bangladesh. Secondly, I wanted to complicate some other information like impact of CSR towards the general performance of BATB, the overall cost of CSR inside the organization etc but I didnt get supporting information in the internet.Finally, time shyness led to get narrower outcomes, and finally the knowledge shyness of time constraint led to get narrower outcomes. 2. What is Corporate Social Responsibility? Theorists atomic number 18 increasingly covering a wide range of looses much(prenominal) as workplace, marketplace, environment, confederacy, ethics, and gentle rights on the bea of CSR. Though on that point are hundreds of studies examining CSR, researchers still lack of agreement on a precise definition about it. For define CSR, they have apply several factors, theories, and perception about it.Economic perspective of organizations is one of the roughly important determinants of their CSR. Those who adopt neoclassical visible horizon study that doing good to society is not the draw a bead on of business (Friedman, 1962). They concentrate generally on profit maximization and consider only payment of taxes and render of employees as CSR. There are other organizations that find this neoclassical view quite non-normative and adopt a moral orgasm linked to social expectation (Holmes, 1976). In addition to profit making, they are involved in CSR for their moral obligation to society.They take a view that because business has resources and skills it should help to solve problems of society. Other than these two approaches, there is another broad base piddled enlightened self-interest (CCPA, 2000). The adapter of this approach find that by attaining a enhanced social section an organization can get business benefit, long term business sustainability and maintain support of its community. But it leaves a controversy whether this approach is motivated by only profit motive as it was in neoclassical approach or there underlies any moral or ethical im perative. . 1 Theories to Analyze and Explain Corporate Social Responsibility. 2. 1. 1 Stakeholder theory A fundamental question often arises about CSR that socially responsible to whom. To answer this question, Freeman argued that business relationships should include all those who may affect or be affected by a corporation. Much of the research in stakeholder theory has sought to consistently address the question of which stakeholders deserve or require concern attention (Freeman, 1984, p. 46).Approaches to this question have focused on relationships betwixt organizations and stakeholders found on exchange transactions, office dependencies, legitimacy claims, or other claims. Researchers have essay to integrate stakeholder theory with other managerial perspectives, particularly theories of governance and agency. In this theory, stakeholders are typically analyzed into primary group (including shareholders, investors, employees, customers, suppliers) and secondary groups (who captivate or are influenced by the corporation, but they are not enmeshed in transactions with the corporation). . 1. 2 Social Contracts Theory Donaldson and Dunfees social contracts theory provides a realistic and equipoised approach to ethical decision-making that requires managers to consider firms ethical obligations to respect local anesthetic anesthetic community norms without violating universal moral principles. thence companies who adopt a view of social contracts would describe their involvement as part of social expectation. 2. 1. 3 Legitimacy TheoryLegitimacy theory asserts that organizations continually seek to ensure that they operate within the edge and norms of their respective societies, that is, they attempt to ensure that their activities are perceived by away parties as being legitimate (Suchman, 1995). These bounds and norms are not considered to be fixed, but rather, change over time, thereby requiring the organization to be responsive to the environment in which they operate. 2. 2 Consumer Evaluation of CSR Consumer evaluation of CSR differs from country and nicety (Clarkson, 1995). CSR usually exchanges consumer support approval in return. after(prenominal) reviewing the research of Todd verdure and Fohn Peloza the consumer responses found are * Consumer responses to CSR depend on how CSR is manifested. For example, cause link marketing (donating a percentage of gross sales) is less impressive than unrestricted interchange donations at countering negative sensitives about firm. One other hand, consumers are more likely to support firms that engage in cause related marketing when compared to the firm involvement in advocacy advertising (encouraging customers to support a give social issue with no overt pass along to purchase from the firm). Customers evaluate CSR of a firm according to their sustain interest, morals, and priorities. For example, a consumer may not support McDonalds because of their work with McDonalds Ch ildrens Charities, but they exit be amplyly motivated because of the wellnessy products it now offers in its menu. * Social performance of a firm is about the evaluation of actions, and not the actions themselves. For example, a question often arises whether Wal-Mart be considered a responsible social club for providing consumers with inexpensive goods or an irresponsible one for paying its employee low wages. 3.Key Drivers of CSR in Bangladesh The trustworthy agenda for CSR in Bangladesh is driven by three factors, of which the main impetus for change is an increasing scrutiny of the local practices of subsidiaries of MNCs. The continuing incidents of pollution, exploitation, and increasing local appreciation and buy-in to world-class CR closely underpin the case for change to a wider adoption of CSR practices. The increased social consciousness of occidental consumers, brought about through senior high-profile cases of corporate exploitation, has been a strong impetus for companies to focus on CSR practices.This has placed pressure on local subsidiaries of international MNCs to be held accountable and responsible. One vault of heaven where this is increasingly evident is the garment sector in Bangladesh. Here companies tend to perform better on CSR practices recounting to other sectors, due to increased scrutiny and standard setting by their parent companies (Mortier,2003). In Bangladesh, the ability to hold companies accountable has similarly been facilitated to some extent, by the significant growth in the number of local NGOs (non-governmental organizations).In 1970, it was estimated that there were around 40 NGOs operating in Bangladesh. By 1999, the move into was estimated at 22 000, of which around 150 are of impertinent first . In Bangladesh, as elsewhere in the world, out of the trend towards privatization and market liberalization policies, a discourse has emerged on the imperative for business to take up wider social responsibilities, which would both complement the role of the state and woof in the space created through possible retreat of the state.An example of this is the human immunodeficiency virus/ AIDS (Human Immunodeficiency Virus / Acquired Immune Deficiency Syndrome) initiative kicked off in 1998 by FICCI (Foreign Investors Chamber of Commerce and Industry) in Bangladesh and UNAIDS (the Joint United Nations class on HIV/AIDS), so as to form a business coalition on AIDS in the country (Matin 2002). The imperative for CSR is as well the continuing evidence of issues and incidents relating to the wasteful use of scarce resources and pollution caused by industries, as tumefy as by consumers in Bangladesh. rough examples of these include the struggle mingled with shrimp farmers and rice growers over land usage, the deforestation of the Chittagong hill tracts due to gas and oil prospecting, and the pollution of the Gulshan-Baridhara lake in Dhaka from the dumping of industrial waste from the Tejgaon, Badda, and Mohakhali industrial areas. These incidents have been reported in the international press as well as on international business and human rights websites, and have resulted in greater international and local demands for CSR practices.Local and global resistance to corporate irresponsibility has resulted in community campaigns in the case of shrimp farming in Bangladesh, as well as quality pressures from European Union health regulators and consumer boycotts in Europe. Together, these local and global pressures have helped shape the CR agenda in Bangladesh. The drive for alterd CR is evident in authentic sectors through a spic-and-span generation of business leaders, keen to unwrap new skills and new business practices that encompass thinking about a triple understructure line.For example, a local company in the textile industry Beximco Textiles is part of a principal industrial corporation and a Greenfield engineering science partnership. It has achieved global c ompetence in environmental and technological standards through incorporate sustainability into innovation and corporate strategy. It has besides successfully demonstrated the market benefits of steep integration. Beximco is now leading the efforts of the Bangladesh Textile and Mills Association at establishing a homegrown code of conduct, comparable to international standards. . History of British American Tobacco Bangladesh British American Tobacco Bangladesh political party modified is a subsidiary of British American Tobacco and is one of the 68 countries in which BAT has Manufacturing plants. It is one of the oldest and largest multinational companies operating in Bangladesh. BATB started its journey as Imperial Tobacco Company Limited in the undivided India in 1910. After the partition of India, Pakistan Tobacco Company (PTC) was established in 1949 to get word the demand for bums of whole of Pakistan.The monthly volume of sales in the occasion easternmost Pakistan soo n reached 40 zillion. The population of Dhaka was that time a mere . 25 million. in all the local cigarettes including Capstan, Wills, Scissors, Passing show, Berkley and Tiger were manufacture in Mouripur Factory of Karachi in West Pakistan and were sent to Bangladesh and sold there. The East Pakistan became embroiled in the struggle for achieving full Provincial Autonomy in 1970 and this eventually lead to the civil war and emergence of independent Bangladesh on 16th in December, 1971.After Bangladesh came into being, all properties of Pakistan Tobacco Company Limited (PTC) were declared as abandoned property because the owners were citizens of a state which was active in war with Bangladesh after 25th March, 1971 and the ownership of the Company vested in the Government under the Bangladesh Abandoned Property (Control Management and Disposal) Order,1972 (known as P. O. 16). The new infant Government allowed the local and the expatriate British Management of the causality PTC to continue to operate the Company and the reconstitution process was set in front in 1972 by BAT.The Marketing Department afterwards became no more than an allotment centre. Its role became limited to the allotment of whatever cigarettes that could be produced in the two Cigarettes Factories, to the Distributors. There was an acute shortage of skilled man power (the skilled employees had left for Pakistan), tobacco, Wrapping materials, spare move and foreign currency. All these except the foreign currency used to come from West Pakistan.After independence of Bangladesh, import of hand- do biris and Tendu leaves as wrapppers for locally made biris, were allowed from India and low- priced paper wrapped cigarettes rapidly lost both grounds and the volume to biris due largely to economic hardship, scarcity of cigarettes-for want of tobacco, wrapping materials and spare parts for the running of the Mollins Mark V makers and the M 2 and the Duplex packers. The sales volume came down t o 550 million per month in 1972-73 from its early peak of 1,200 million of an year ago.As the Company fell into great crisis of foreign exchange along with management and technical support,the Company was compelled to develop its own resources particularly the raw inputs. The proposed score of the company to be incorporated in Bangladesh to succeed PTC, was Tobacco Company Limited (TC) and the Company operated under this name till 2. 2. 1972. TC sought permission from the Ministry of Finance on 28 December, 1971 and the Ministry of Industries (the Ministry) on 30 December,1971 for permission to operate the bank accounts which were in the name of Pakistan Tobacco Company Limited (PTC).The majority shareholders of British American Tobacco Company Limited of origin PTC proposed to the Government, on24 January 1972, that BAT be allowed to reconstitute Bangladesh Tobacco Company Limited as a joint venture company. The UK shareholders go out have 2/3rd interest and the Government a 1/ 3rd interest in the Company. The business, assets, liabilities of the former PCT will be vested in BTC(Bangladesh Tobacco Company)by authority of the Government. On 25. 1. 72 the suggestion was granted. The Bangladesh Tobacco Company Limited (BTC) was incorporated on 2. . 1972 as a offstage limited company with only three shareholders of Tk. 10. 00 each-2 from BAT and 1 from the Govt. On receipt of the Ministry of Industries letter dated 11th October,1973 vesting the right of the assets of the former Pakistan Tobacco Company Limited located in Bangladesh into Bangladesh Tobacco Company Limited and the driveors capitalized those assets to the extent of Tk. 4,49,99,970 which added to Tk 30 capital already subscribed, numbered to Tk. 4,50,00,000. The first AGM was held on 27th August, 1974 in Motijheel.As BTC has always been a part of BAT and over the years BTC has proved to be the perfect representative of BAT by manufacturing and marketing quality brands of cigarettes which met t he standards of BAT. In recognition to its commitment towards BAT and the important role it played on BAT group, BTC was later named as British American Tobacco Bangladesh Company Limited (BATB). 5. CSR Activities of BATB British American Tobacco Bangladesh has always taken seriously its wider role as a corporate citizen.The company is pull to building constructive partnerships for change, listening to our stakeholders to try and understand their expectations, and defining and demonstrating responsible behaviour. It is the single largest revenue generator in the private sector, generating some Tk. 1,700 crores in the 2002/03 fiscal year in subsidiary duty and VAT for the government. Through assorted initiatives and projects, it is also involved in improving the environment, supporting community development designs, promoting arts and culture,and assisting with primary health care and disaster relief.Heres a glimpse of some of our key activities. 5. 1 Social Reporting British Ame rican Tobacco Bangladesh is committed to around-the-clock improvement. Its approach to Social Reporting recognises that running a business is not just about profits. Social Reporting aims to strike a balance between meeting stakeholders reasonable expectations and running a successful business The company has established a Corporate Social Responsibility (CSR) steer Group chaired by the Managing Director and consisting of the Deputy Managing Director and all blend in heads.It is responsible for the review of stakeholder feedback, the development of responses, the integration of CSR principles into its business activities, and overseeing British American Tobacco Bangladesh follows the accepted standard for Social Reporting (AA1000), developed and adjust by the appoint of Social and Ethical AccountAbility (also known as AccountAbility). This standard allows users to embed the social accounting, auditing and reporting procedures into current management systems.The stub of this st andard includes * Putting stakeholder dialogue at the centre of our approach * Embedding the approach, while engaging in dialogue and producing regular reports * Following both the AA1000 and the orbiculate Reporting Initiative (GRI) framework * Being measured against the AA1000 Standard through a highly rigorous external verification. This Social Report focuses in general on issues raised in the the preparation of the Social Report. stakeholder dialogue sessions. It also provides overviews on a number of other key and relevant topics. 5. Contribution to Environmental Management Stakeholders are expressing their concern regarding the impact that tobacco elaboration has on the environment. While afforestation programme by British American Tobacco Bangladesh was commended, some stakeholders felt that the company was also contributing to deforestation, as forest cut down for tobacco circle by farmers could sire feel in the future. They also expressed their concern regarding the grease fertility issue due to tobacco cultivation. Stakeholders mentioned that British American Tobacco Bangladesh should make more meaningful contributions to environmental management.Each stage in the production, distribution and custom of tobacco products has environmental implications. British American Tobacco companies are in a position to influence directly some of the environmental impacts occurring during the product life cycle. Its aim is to minimise or eliminate these impacts to reduce our charge on the environment. Wherever it cannot directly manage impacts, it seeks actively to encourage best(p) practices amongst suppliers, clients and consumers. Since almost all the raw materials used for the production of cigarettes are based on goods from the natural environment, such as tobacco, paper and board.British American Tobacco has committed itself to attaining world class standards of environmental performance. In line with this approach, British American Tobacco Banglad esh already focusing on minify wastes,promoting recycling, reducing water consumption, using raw materials efficiently, improving soils nutrient composition, introducing alternatives to uncouth chemicals and wood fuels in tobacco emergence, reducing dependence on fogy fuels, and limiting atmospheric emissions. 5. 2. 1 Afforestation British American Tobacco Bangladesh started the countrys largest private afforestation programme in 1980 and distribute more than 3. million saplings annually. Until now, it has contributed over 6. 35 crore saplings of different varieties countrywide. Most of these are located in the tobacco growing areas of Kushtia, Rangpur, Manikganj and Chittagong including the developing areas of Lama and Alikadam in the Chittagong Hill Tracts. It has been given recognition by the government for its well man senior(a) afforestation programme. The recognition came through the Prime Ministers award given to us in 1993, 1999 and 2002 for its contributions to the count rys afforestation programme.In 2008 the company have the award for the corner plantation initiative in Shah Amanat International Airport in Chittagong. The company also received awards in four other occasions as national recognition for contribution in tree plantation. It also received several awards from the local government bodies for participating in tree fairs at districts levels. British American Tobacco Bangladesh is one of the four operating companies in the British American Tobacco group, chosen under the global initiative of BAT Biodiversity Partnership, to formulate a local biodiversity strategy and to implement a portfolio of conservation activities.The principal aim of this global thinking, local implementation is to develop a replicable model for corporate biodiversity conservation based on best practice examples derived from the buffer initiatives undertaken by these four operating companies of British American Tobacco. 5. 2. 2 Alternatives to Wood Fuel BATB meets 7 0% of its wood fuel requirements through alternatives like paddy field straw, sugar cane bagasse, jute sticks, dhoncha sticks, mustard stalk, etc. It encourages all its 14,000 registered tobacco growers to use alternate fuel sources in tobacco curing.It seeks to ensure efficient and sustainable use of wood fuel as far as practicable. 5. 2. 3 Fertiliser BATB uses potassium sulphate which is recommended by Bangladesh Agriculture Research Council (BARC). It also recommends balanced use of fertilisers in the cultivation process. Fertilisers in Bangladesh are produced and merchandise by the government and price is fixed by the government. BATB buys the best uncommitted non-adulterated fertilisers from the government in bulk and supply at cost price to our farmers on a no-interest deferred payment basis.This ensures availability of fertilisers locally at low-priced prices. In the growing areas, it provides instructions on how organic waste of the homestead can be converted to compost in pits. Farmers are purpose this low cost alternative very useful. 5. 2. 4Soil Conservation BATB does not believe tobacco growing causes any imbalance in soil fertility. Tobacco growing itself leads to crop rotation and residual fertilisers, which actually improves soil fertility. This is demonstrate by the increased yield over the years for both tobacco and other crops.However, it conducts soil quality tests in the tobacco growing areas from time to time to determine the soil fertility status. Tobacco growing in the country has been going on for the last 30 years and there is no indication of loss in soil fertility in the growing areas. Another evidence of this is that farmers do grow other crops in tobacco growing areas. It tries to ensure that soil fertility issues are flop addressed within the existing cropping pattern. Its recommendation for crop rotation is tobacco green manuring paddy/jute paddy. Farmers are regularly trained on the use of balanced fertilisers.BATBs fa rmers have already taken up soil fertility programme i. e. green manuring and compost making and these will be further developed in the future. Research on producing organic herbicide using tobacco is going on in the developed world. at a time any success is achieved, BATB will pilot it to see the impact on its crops. 5. 2. 5 Product Waste and Factory Emission The tobacco curing barns are generally 10 to 12 feet high with the chimney about another two feet higher. Hence, any smoke residue from the wood-fuel burning is emitted high in the air at about 12-14 feet.The residual ashes are used as fertilisers. Every year BATB obtain a clearance surety from the Department of Environment (DOE). This certification testifies that we are abiding by all environmental laws and regulations relevant to our operations. Recently a study was conducted jointly by DOE, Cantonment Board, DOHS and scientists from Dhaka University. No evidence of any significant environmental impact on the immediate ne ighbourhood of our cigarette factory was reported. However, recommendations made on making further improvements are being currently implemented.BATB have a global policy on Environmental Health & asylum (EH&S) practices that aims at achieving a high level of EH&S standards. The standards include the issue of waste management in our Green Leaf Threshing plant and Dhaka factory. A bio-filter plant was set up in 1996 at a cost of Tk 6 crore to reduce the impact of tobacco disembodied spirit and residue from our Dhaka Factory. This is the only one of its kind in Bangladesh for any industry and is recommended by the DOE as best practice in connection with environmental pollution control. 5. 3 BAT CSR towards its Human imaginativenessBritish American Tobacco Bangladesh continues to play a significant role in human resource development of the country. It offers world class human resource development preps for our employees. In 2002 alone approximately 650 of its management and non-mana gement employees go to 30 managerial and 156 technical knowledge programmes on a wide variety of disciplines. As a result many of its managers are utilize in BAT group companies in different parts of the world while many former managers are holding top positions in other reputed companies of Bangladesh.It also provides training programmes to heap outside its company. For example * It offers a 12-week internship programme for students of leading business schools in Bangladesh and * Our Managers offer lectures on various management topics in different business schools * It provides marketing skills development programme for BRAC * It runs management development programmes which are attended by managers of other business houses * While we will explore the opportunity for exporting cigarettes, we are committed to satisfy the demands of our consumers in the domestic market.If British American Tobacco Bangladesh withdrew from the cigarette business the demand for cigarettes would not disappear it would simply be quelled by other manufacturers. * Since 2004, BAT Bangladesh has recruited 37 capable managers from various leading universities through combat of Minds. Thus, participants of this opposition might get the added advantage to become a part of BAT Bangladesh This is an exciting opportunity for young people to bring their difference and show the world what you are made of.Battle of Minds is one of the most prestigious inter university competition in the country. British American Tobacco Bangladesh has been organizing this event since 2004 with an aim to develop the students into future leaders. everyplace the years, the competition has evolved to include contemporary issues to provide a platform for talented individuals to display entrepreneurial acumen. Battle of Minds thus enables potential graduates to prepare for the exceedingly competitive job market. OUR ROLE AS A DEVELOPMEN5. 3. 1 Providing FacilitiesTo develop the most vital element of the org anization which is the human resource, BATB has put in a lot of efforts in responding to various changes and problems through powerful conceptuality and implementation of human resource strategies through the HR department. It gives attractive facilities to its employees such as * PF Loan * Retirement benefits * Workers canteen * Dispensary and medical treatment. * Scholarship for employees children. * Uniform. * harmonic fund. * Long service awards 5. 3. 2 Motivating Employees There are certain guiding principles that center around the corporate principles of the company.The core asset of the company is a result of the four philosophies that the company adheres to in every management aspect of the organization * Open Minded It encourages within the organization to be able to maintain an environment where the managers can have open-minded approach to various strategic decision-makings. * Enterprising Spirit The core asset of the organization will come from the enterprising spiri t embedded in the minds of the managers, resulting from efficient strategies. * Freedom through Responsibility Managers at all levels work with exemption of responsibility in their areas of functioning. Strength from Diversity The Company derives its drive for effective attainment of goals from the strength of Diversity. BATB also motivate its employees through * Bridging the gap between top level and lower level management * Strive for nice management practice * From recruitment to selection and also from employee welfare to industrial relations, this department has to play an important role. * Recruiting the right parson for the right job. * instruct and Development * Fighting employees obsolescence. * Assist operating managers to identify employees training need. Assist the Training managers to design and implement training programs. * To carry out general skill development program. * Management training on industrial Relations. * Monitor on the job training and training offer ed by the training programs. * They try to create and maintain a communication channel between the management and the employees independent of union influence. * Employee briefing session. * Quality circle meeting. * Direct written Communique. * Discussion with the union. * Annual report booklet for the employees. * Training and indigence session * Open forum. Employment of security staffs. 5. 3. 3 Removal of Barriers Barriers, both physical and mental, were hindering the progress of the company. Company started removing barriers from early 1999. All offices were brought into a single location and all offices were made open. Managers and employees started using the same dine facility and the same uniform. Managing Director initiated Skip Level meeting with all levels of employees where issues are discussed openly. A Family Day was arranged where all members of the organisation participated along with their family members and enjoyed throughout the day. . 3. 4 Reward System BATB has introduced new Reward and reference system throughout the company to motivate the employees. Any employee, doing something extraordinary, is being selected as Champion for a specific month. As a result, people are opening up and trying to grab the title. This has generated a positive competition among the employees. Winning in Our World BATB has very good corporate character for excellent management practices base on Trust, Commitment and Achievement, which is the main number one wood to develop WOW (Winning in Our World) culture throughout the organisation.The WOW determine are clearly defined and employees, management & Union all are continuously striving to achieve these values. 6. Tobacco Industry and Corporate Social Responsibility An Inherent Contradiction One area where BATB invests publicity efforts to improve its corporate image is the development and promotion of ineffective youth take in barion programmes. While these programmes are created to appear to dissuade or prevent young people from bullet, in fact the effect is often the contrary.By portraying smoking as an adult activity, these programmes increase the appeal of cigarettes for adolescents. Proposed measures that involve proof of age for purchase at the counter are eventually ineffective, as young people easily circumvent these restrictions. Tactically, these programmes serve the purpose of creating the appearance that tobacco companies are proposing solutions for the problems they create. In reality, they detract attention from proven, effective solutionsincluding price and tax increasesto which young people are particularly sensitive.Tobacco companies vigorously oppose price and tax increases(Mortier ,2003) Perhaps most remarkable, and most cynical, are those BATB-sponsored programmes that aspire to public health goals. For instance, BATB extended their support to Shandhani Andhatyamochan (Blindness Relief) lottery organized by Shandhani National Eye Donation Society by purchasing a large quantity of lottery tickets and making a donation to the Shandhani National Eye Donation Society, handing over a look into at a public ceremony held the BAT factory in Dhaka.No mention was made of the link between smoking and cataracts, a major cause of blindness. The same factory was the venue for an occupational health workshop for students of Bangladesh University. BAT Bangladesh Managing Director tell upon accepting an award from the Bangladesh pale Guide and Fellowship, BAT is deeply committed to the development of the country and will nourish the companys core value Success and Responsibility go Together through contributions in different sectors of countrys socio economic development.This report and these tobacco industry programs that seek to contribute to a greater social good urge the question how can tobacco companies reconcile their main aim, to gain a maximum profit by producing and selling a deadly product, with the goals of CSR business norms, based on eth ical values and respect for employees, consumers, communities and the environment? Although BATB has given special priority to vindication of forests to face the climate change phenomena, about 30 per cent of deforestation in the country has occurred due to tobacco manufacturing, according to an expert, reports UNB. Smoking also results in costs associated with fire damage and damage to the environment from the manufacturing and encase oftobacco products, said Taifur Rahman, Campaign for Tobacco Free-Kids (CTFK) media and advocacy coordinator, at a workshop Friday. PROGGA and Campaign for Tobacco Free-Kids in collaboration with the Press Institute of Bangladesh (PIB) organised the workshop titled Training Course on Media for Tobacco Control in Bangladesh at the PIBauditoriumin the city. Speaking at the workshop, Taifur Rahman said Bangladesh is one of the vulnerable countries across the world due to the rapid rise of its tobacco users. somewhat 10 per cent of worlds tobacco users are in Bangladesh. Tobacco users have increased 7. 5 per cent in 5 years from 2004 to 2009, he said. Highlighting the global scenario of tobacco use, Taifur Rahman said basketball team million people die of tobacco related diseases all over the world annually. If the trend continues, tobacco will kill eight million people by 2030 and one billion by the end of the current century, he added. According to a fact sheet, tobacco exacts a high cost on society and indirect costs of tobacco are estimated at US$ 652. 6 million (loss of income from death or damage due to tobacco-related illness). It said lost economic opportunities in highly dwell developing countries are severe because half of all tobacco-related deaths occur during heyday productive years (age 30-69). Over 57,000 people die in Bangladesh every year from tobacco-related diseases and some 16 per cent of all deaths among people aged 30 years and above are attributable to tobacco use. well-nigh 1. 2 million cases of tobac co-attributable illness are reported each year in Bangladesh.Healthcare costs associated with tobacco related illness amount to 10 per cent of monthly household expenditures. The fact sheet revealed that about 52 per cent of adults (age above 30) use some form of tobacco. About 50 per cent of males and three per cent of females (age above 30) smoke, while about 22 per cent of males and 39 per cent of females use smokeless tobacco. Some 42 per cent of youths (13-15 years) are exposed tosecondhand smokingin public places and 35 per cent of youths exposed tosecondhand smokingat home, according to the fact sheet.Children under 5 living in smoking households are more likely to be severely malnourished than the children who expect in smoking-free homes. Advocate Syed Mahbubul Alam, policy analyst of WBB Trust, and Hasan Shahriar, training officer of PROGGA, among others, utter at the workshop. In response to these controversies, Michael Prideaux, Director of Corporate & Regulatory pers onal business of British American Tobacco says that What if its actually about enabling us to demonstrate that our businesses

Awareness of health and safety trainings Essay

Without the correct level of training you are not allowed to exonerate out certain tasks relating to health and Safety. Here are a some examples miserable and handlingAdministering medicationEmergency first aid full-grown injectionsPeg feedingColostomyFighting fireIf you are unsure almost what you can and cannot do, you must discuss this with your supervisor / theatre director.Where and from whom additional support and nurture relating to Health and Safety can be accessed? The Health and Safety at Work Act requires employers to ensure workers are appropriately knowledgeable around Health and Safety and that they are properly trained in relevant areas. Your employer may have a health and prophylactic representative who is obligated for health and safety issues at work. Ask your supervisor or manager about the Health and Safety policies and procedures in your work place.The main points of Health and Safety policies and proceduresTo secure the health, safety and well-being of p ersons at work.To protect opposite people from hazards arising from work.To control the keeping and use of dangerous substances and materials, including explosives and highly flammable materials.To control the emission of noxious substances from certain premises.It shall be the duty of every employer to ensure, so far as is reasonably practicable, the health and safety and welfare at work of all his employees.Examples of the subjects that should have Health and Safety policies and proceduresMoving and handling of people and objects individual(prenominal) hygieneInfection controlPersonal safety and lone workingFire safetyFood safety and hygieneWhat to do in the event of an emergencyRisk assessments consume at workDisplay Screen Equipment (DSE) for people working with computers determination of chemicals and waste disposalSecurity measures and visitors

Destin Brass Products Co.

Problem Statement Destin Brass professorship Roland Guidry is concerned with the hawkish trends of the companion overlaps. He and his staff atomic number 18 mad that conjunction profits ar f altogethering in regards to these competitive hassles. synopsis Destin Brass Comp whatsoever manufactures three items dealing with water purification establishments valves, essences, and menstruation dominances. The troupe has been seeing approximately occupations dealing with contest within just about of the intersection point commercializes they parent. Ronald Guidry had cardinal basic questions they emergencyed final resulted dealing with this case 1.why was it so difficult for the company to taking into custody competitive in the pump market? 2. Why has the company non seen any competition in the bunk controller market even with a recent bone up in their toll to consumers? These questions aro employ from Guidry when he realized that the company wasnt making the e xemplification 35% gross profit permissiveness in pumps. This was the case because the company was forced to reduce the alloting monetary value in pumps a look from the target impairment ($97. 10 to $81. 26) due to stiff competition. focus likewise realized the excessive gross profit borderline of 42% in flow controllers even after a recent 12. % subjoin in impairment. pic The answer to the questions upraised by concern is callly colligate to how the company is key outing for their hit relating to from all(prenominal) one point of intersection. The company had been exploitation a traditional route of allocating budget items. (Exhibit 2) This was a simple and tuppeny federal agency for the company to accomplish this task. However, it really didnt accu gradely dole out disk hit to severally harvesting. Destin realized this and had it controller, Peggy Alford, design a rewrite way for allocating smash. Exhibit 3) This revised governing body didnt seem to answer any questions or alleviate any problems that Destin was having. Activity Based Costing (first principle) was another possibility to allocate smash-up and helps answer the questions above. (Exhibit 4) Traditional Cost outline The traditional speak to arrangement that was up-to-dately being used was a fairly inexpensive way for the company to allocate operating expense address. This agreement was used to stick a standard social whole constitute that was then used to hold a target change value based on the 35% profit permissiveness set by the company.The structure used to assign bang to all(prenominal) product to arrive at a standard make up was a very inappropriate method acting for the company to use. in that respect are a add of thinks that this way was inappropriate. First, the yet way operating cost is allocated using this system is by assigning viewgraph to production to all(prenominal) product on the basis of production-run motor cost. pic T he dining plank above shows how the overhead rate was generated for use in the traditional cost system. victimization this rate it allocates $4. 39 of overhead for every $1. 00 of run wear used in the product which the poke was applied.This per unit overhead rate is then added with a material and direct crunch movement per unit cost. Adding these three cost up will give you the standard unit cost for producing each product. (Exhibit 2) This system basis all overhead on constancy and therefore is not a very accurate way to distribute overhead cost to each product. Take for instance the flow controllers which have a labor usage of . 40 hours per unit. Using the overhead rate above of 439%, overhead allocated to each flow controller is $28. 10. This solely encounters into account direct labor and nothing else.This creates a problem because even though Flow Controllers involve . 40 hours to produce they single use . 20 hours of weapon usage. contrast this apparatus usage t o . 50 machine hours to produce each valve which uses . 25 labor hours and . 50 hours to produce each pump which uses . 50 labor hours. This shows that flow controllers are incurring more(prenominal) cost then need when dealing with machine usage. This problem of over allocating overhead to certain products is as well true when dealing with machine depreciation. Machine depreciation accounts for $270,000 of the total overhead, a large percentage.With the overhead rate being determined by labor using this traditional system, machine depreciation is being determined by how practically labor is being used to produce each product. In reality machine depreciation should be allocated to overhead using how legion(predicate) machine hour it took to produce each product. With 4,000 flow controllers being produced at a machine usage of . 20 hours they accounts for 800 total machine hours. This number is very small in comparing to valves and pumps which take 3,750 and 6,250 total machine hours to produce, respectively.This means that flow controllers should be allocated less machine deprecation overhead due to the relative small number of total machine hours used. However, since the overhead rate is only calculated using labor in the traditional system Flow controllers are being over allocated. The table at a lower place shows how much machine depreciation is being allocated to overhead using the traditional method based on labor hours. pic The table below shows what machine depreciation would be if it were calculated using the number of machine hours used produce each product line. picBased on the foregoing dickens tables allocating machine depreciation based on direct labor hours raise give the company a false cost on how much it cost to produce each unit of a particular product. Pumps are being allocated $19,350 ($175,600-$156,250) too much machine depreciation. With the company producing 12,500 pumps thats a per unit over charge of $1. 55. While this is onl y showing the differences in machine depreciation, the other overhead cost associated with Destin producing it products alike vary. With these overhead cost being miss-allocated for, there is the potential for Destin to be using bad entropy to price its products.This could help explain the competition problem the company is cladding and will be discussed later in the paper. A second way that this traditional cost system is inappropriate for Destin to use is because it only gives the company one option in dealing with a price smorgasbord over. Since all overhead is figured using direct labor hours if Destin wanted to change it cost associated with overhead, then the only way would be to change the direct labor dollars. This severally limits the company by having only one pocket billiards to change prices. Revised Unit Cost SystemDestin Brass Products controller Peggy Alford put together a revised cost allocating system in an attempt to better allocate overhead based on activit ies. This system separates material related overhead and labor related overhead and determines equivalent rates to plug into your unit be. (Exhibit 3) The table below shows the separation of the two types of overhead used in the revised method. pic The revised system is better than the standard system that Destin Brass currently uses to allocate overhead. It takes into account the problem in the standard system which based all allocation of overhead only from direct abor dollars. In correcting this problem the revised structure presently takes into account material related overhead which has no relationship to the labor cost of machining. While this dilemma was corrected in the revised system other problems aroused questioning the accuracy of the system allocating overhead to the justifiedly products. When looking at the other overhead section in the table above wadding and transport overhead is included. This creates a problem when the overhead rate for this group of cost is determined using machine hours. permits use flow controllers again to better understand the problem that is created. In the revised cost system all overhead not dealing with materials is allocated to products using $42. 59 per machine hour used. With flow controllers pickings . 20 hours of machine time to produce the other overhead is delegate to the standard cost at $8. 52 per unit. With valves and pumps both using machine time of . 50 hours to produce each unit, this systems creates an advantage for the flow controllers. Although flow controllers use less machine time they require more shipping and packing cost.Flow controllers require a total of 22 shipments to its customers compared to only seven for pumps and one for valves. With this being true the majority of the $60,000 assigned to packing and shipping overhead should be allocated as cost to flow controllers. despite this fact the allocation cant be done because of how overhead is assigned based machine hours used. The foll owing table shows the current overhead assigned to packing and shipping based on the revised system of using machine hours as the basis for overhead allocation. picThe next table shows what packing and shipping overhead would be based on a percentage of total shipments company wide. pic The second way shown is the better way to allocate overhead based on packing and shipping costs because it takes into account how umpteen shipments and necessary of each product line. Looking at flow controllers again you can see that this product line requires 22 of the 30 shipments. This is a cost of $44,000 that is directly related to the flow controllers. With the current revised system represented in the first table, flow controllers only were allocated $4,430. 0 of cost associated with packing and shipping. This is only 10. 1% of the cost that should be allocated. With this Revised System for costs Destin Brass would still be using bad data to set prices of it products. This could be one possi ble answer to the questions asked in the beginning by the company. Another problem that arises if this revised system is put into place is one that is similar to the previous problem. Destin Brass manufacturing trough John Scott is quoted in the case as saying (the company) probably spends half of our applied science effort on flow controllers.If this is the case, then like in front flow controllers arent being allocated enough overhead with regards to engineering cost. This is shown in the following two tables. The table on the left shows the amount of engineering overhead being currently allocated to flow controllers. The table on the veracious shows what the allocation of engineering cost should be to flow controllers based on the estimated number of 50% of total engineering. pic pic This again is another possible reason for the competition and price problems that Destin Brass is facing.Both of the above methods really hold the company from implanting changes in price and/or cost. The methods have few pools for focusing to instrument changes using and result gives poor data. A System with the possibilities to implement changes slow is application based costing. Activity Based Costing A system that would benefit Destin Brass greatly would be to implement activity based coasting as a means to allocate the overhead costs associated with its products. This method traces the costs of resources to the activities consumed.The problem identified in the two previous systems would all be eliminated if first principle where used at Destin. The ABC method is used by applying all direct cost (direct labor and materials) towards the product coast based on the coast summary. (Exhibit 1) Indirect cost (Indirect labor and materials and depreciation) are then applied to each product at a rate that set by the amount of the activity used to produce the good. The amounts used in this case are estimated based on how many transactions occur in total and are caused by eac h product. Exhibit 5) This way of allocating overhead better illustrates how much cost goes into each product based on the amount of components and runs is needed to complete each product. With this being true flow controllers instantaneously have representation to the cost being occurred and the overhead allocated to them. Flow controllers numbers are now more accurate because of the fact the all transactions needed to complete the product are used in generating an allocation rate. Each flow controller is made up of 10 components and that are being produced in 10 runs.This will account for the company to have 100 transactions (1010) in order to produce the good. The numbers that Destin came up with using this method are shown in Exhibit 4. With each overhead cost being rated by itself for each product, the company has better data to make sound finales with. They as well as have better control on implementing changes. As with the previous methods vigilance could only change labo r or machine hours to effectively change coast. With the ABC method each cost is rated separately and therefore a change to a cost would be easily done.When comparing the product unit coast obtained from the three methods discussed in this paper, the companies problems dealing with competition and price are easily reasoned with. The following table shows these unit costs for each product line using each of the three methods This comparison table shows that Destin Brass was allocating its overhead in a way that gave decision makers faulty data. By looking at the numbers obtained using the ABC method and comparing them to the two other methods answers to the two questions raised by the hot seat can be answered.The first question of why was it so difficult for the company to stay competitive in the pump market is explained by the above chart. Destin had believed its production cost for pumps to be $63. 12. With this being give tongue to when Destin had to lower their price due to sti ff competition the company entangle they were no longer going to be able to obtain the sought after 35% profit margin. However if Destin new the true cost of producing each pump unit was $37. 70 then lowing the price to stay competitive would have been no longer and issue because the company would still be over the 35% mark.The second question raised by management at Destin Brass dealing with why the company has not seen any competition in the flow controller market is also easily answered using the above table. Destin believed that its standard unit cost for producing flow controllers was $56. 50. Using this cost number the company set a target selling price of $86. 96 to obtain the desired 35% profit margin for the company. When potential competitors looked at this price they felt there was no way they could make a profit in this product line.The potential competitors near likely had a cost of producing a flow controller some where around the price we obtained using the ABC met hod of $100. 91. Even when Destin raised the price of flow controllers by 12. 5% to $97. 07 competitors would still not want to enter the market based on our selling price. These questions are also easily answered by looking at the following table which take the unit cost obtained using the ABC method and comparing them with abide months selling prices This table shows that the flow controllers were priced to low based our current cost.The company would have incurred a loss of 4% gross margin if this were the unit cost we used last month. Again this shows why now competition was forming because any other company using the ABS method would incur a loss as well. If Destin where however to make a 35% margin at its new unit cost of $100. 91 it would need to sell the flow controllers at $155. 25. This increase in price might sack some competition. Potential competitors might see this new price Destin is selling at and feel it is a favorable market to get into now competition can sell a bove their production cost.Pumps are also easily analyzed using this table. Now that the company has an ABC unit cost of $48. 79 they can better compete in the price wars the take place in the pump market. At the price Destin was selling pumps at last month of $81. 26 the company would now be making a 40% gross margin using the ABC cost. This leaves Destin the option of lowering the price in pumps $75. 06 in order to stay competitive and maintain market share. At this price Destin would still be making the company desired 35% profit margin.Net income would not change in the flowing month if the ABC method were to be implemented. This is assuming there are no changes in production, sales, or costs. This is stringently saying that the way you account for overhead as no furbish up on net income. The ABC method total overhead costs, it only changes how those costs are allocated for internal purposes. With this information shown the ABC method for allocating overhead to products is far superior to anything Destin Brass had used before. The ABC method takes into account all overhead cost and the components involved in each product.In summary a companys profitability of a product depends on the allocation rules used internally. Recommendations I would recommend to Destin Brass president Roland Guidry to implement the ABC method for allocating overhead. This method alleviates the two problems he had at the beginning of the case dealing with the question of competition and price. The ABC method will also let Mr. Guidry better control his cost and prices by providing him with a way thats easier and more effective. I would recommend to Mr. Guidry that he lower the price of the pumps in order to remain competitive in that market.He should lower pump prices as long as he stays at or above the 35% gross margin he wants. I would also recommend that he slowly raise the prices of flow controllers. With the unit cost a lot higher than where it was this price needs to raise an d try to obtain the 35% margin. Mr. Guidry should keep a close eye on the competition in this market. As the price is increase potential competitors might enter the market. He should raise the price for flow controllers as long as competition stays to a minimal to retain the market share Destin has already obtained. pic pic pic pic pic