Proccess Costing vs Job Order free essay sample

The Hershey Company/ Kaiser Aluminum Process costing is used mostly in companies when converting raw materials into homogenous products. A single product is produced on a continuous basis and all units of the product are identical. Costs are computed by department where the materials, labor, or overhead costs are added to the product in the processing department. Our two companies, The Hershey Company and Kaiser Aluminum, convert raw materials to their finished products of chocolate and aluminum. The Hershey Companys main raw materials come from cocoa products such as cocoa liquor, cocoa butter and cocoa powder that is processed from cocoa beans. They continuously make certain chocolate products under their brand name or franchise. Under their annual report it states that their cost of sales represents the costs directly related to the manufacture and distribution of their products. These costs are the raw materials, packaging, direct labor, overhead, shipping and handling, and warehousing and distribution facilities. We will write a custom essay sample on Proccess Costing vs Job Order or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Their manufacturing overhead includes salaries, wages, utilities, maintenance and property taxes. This shows why The Hershey Company would use process costing because their costs are traced to only a few departments and there arent significant differences among the costs of various products. They are continuously making large batches of chocolate products and use an assembly line of mixing, refining, molding and wrapping to do it. Kaiser Aluminum has separate facilities for specific markets and processes. They use raw materials of alloy to create aluminum. Kaiser focuses on specific products of aluminum ranging from different sizes, shapes and quality. But they are constantly making aluminum. Both of these manufactures would use process costing because they are continuously making large quantities of the same identical product for each period. The costs are allocated to the units of the product in order to create an average cost for each unit. Job Order Costing – Debevoise Plimpton/ Delta Marine Job-order costing is used in situations where many heterogeneous products are produced each period. Debevoise and Plimpton is a law firm that uses job order costing to manage their individual client accounts. Debevoise and Plimpton provides a wide array of legal services related to litigation, real estate, M A, tax and many more. Delta Marine is a custom yacht building company that also uses job order costing due to the uniqueness and varying costs of each order. For example the website details plans on building a 70 foot yacht mainly to be used for those who enjoy fishing and diving. It also details a 66 meter yacht with a focus on the interior for those who are interested in worldwide cruising. The costs of these two products would vary greatly. In the case of Debevoise and Plimpton, each client they represent may be considered a â€Å"job. † The true cost of each job would be difficult to measure. Direct Materials such as legal forms, shipping costs, etc and Direct Labor such as attorney wages may be easier to match to the specific job, but overhead such as the cost of secretaries, depreciation, mailroom clerks, etc would be very difficult to link to a specific client. Examples of Overhead for Delta Marine that would be hard to link would be incoming inspection costs, dock rental space, website maintenance and advertising costs. While some overhead may be fixed from month to month such as factory rental and lease costs, the number of jobs produced for each of these companies could vary dramatically from month to month. These expenditures will need to be factored into the cost of each job using a predetermined overhead rate. Total overhead costs would need to be estimated in advance and divided by the allocation base (both companies would most likely use estimated direct labor hours for their allocation base). Estimating these overhead costs in advance establishes a unit cost which helps these companies compute the cost of goods sold on their income statement and set rates that would lead to future profit.

Isolation of Microorganisms from Environmental Samples Essays

Isolation of Microorganisms from Environmental Samples Essays Isolation of Microorganisms from Environmental Samples Paper Isolation of Microorganisms from Environmental Samples Paper It is crucial in the field of microbiology to study the morphology, biological activity, and the behavior of microbes thus the isolation of such microbes from the environment is necessary because it allows scientists to study them in close proximity. Microbial life forms are found everywhere. They are major players in biochemical cycling of elements and primary producers in numerous environments. There are also some microbes living inside higher forms of organisms that aid in digestion and provide vitamins. Some scribes can also be antagonistic or harmful to humans, and when scientists isolate them, they can study and identify ways on how to counteract the microbes harmful effects. This exercise aims to isolate microorganisms from a variety of environmental samples and to enumerate the different microbial species observed. Methodology Rest Its and Discussion Bacteria, molds and yeast have different colony morphologies and characteristics that are specific to the genus and species of the organism. Bacterial colonies can be classified by color, form, elevation, margin, opacity ND size. Mold and yeast colonies can be classified and described by their color, texture, feature on the reverse side and more. Also, the source from which the bacteria samples were gathered should be taken into consideration. In the experiment, the microorganisms that were isolated were gathered and collected from the environment. As such, only h strength AN was prepared along with the SAD. It was observed on the AN plates that there were multiple bacterial colonies formed that did not differ so much in color or elevation. Most colonies were white or a color that is just as light, like yellow or salmon pink. The sizes of the isolated colonies are relatively small, most just less than 1 mm in diameter. The AN plate in which bacterial colonies were numerous was on the ones exposed in air that is outside the laboratory. The fewest were the ones that were swabbed on the skin. There were also colony growths on the AN plates that were not bacterial colonies. It was observed on the SAD plates that most of the molds and yeast that grew were cottony in appearance and had a wrinkled reverse side.

Top 10 Most Stressful Jobs of 2016

Top 10 Most Stressful Jobs of 2016 All jobs have aspects or components that make them stressful- even the ones that don’t seem like very high-stakes occupations. Certain scenarios or times of the year come up and it’s a mad sprint- all hands on deck. Crunch time.  Then there are the jobs that just don’t seem to ever let up. Here are the top 10 most stressful jobs of this year- based on deadlines, public scrutiny, required travel, physical risk, physical demands, environmental conditions, hazards, public interaction, and risk of one’s life. Starting to look pretty good to go into Library Science? 1. Enlisted Military PersonnelMaking less than $30k per year, and constantly risking one’s life, this is one of the most stressful jobs out there.2. FirefighterYour job is starting to look pretty cushy, when you consider that for less than $50k a year, on average, some people have to run into burning buildings on the regular. And you thought that big project was really making you stressed!3 . Airline pilotWith a median income of just over $100k per year, airline pilots are well compensated for the stress of ferrying hundreds upon hundreds of souls around the globe. That responsibility alone is incredibly stressful.4. Police officerMaking just a bit more than a firefighter, based on median income, police officers are also under a great deal of stress and risk of life.5. Event coordinatorEvent coordinators may not risk their  lives or limbs, but they are still the people  left holding the bag when anything- major or minor- goes wrong. If the hors d’oeuvres come out five minutes late- or early- or if the band has the wrong cord to connect their amp, or if there is a typo in the invitations†¦ You name it, they  gets yelled at. These aren’t life threatening stakes, but the stress is almost always at a high.6. PR ExecPublic Relations executives are responsible for the reputations and the fame-level of their clients. They don’t just have to man age logistics, they have to manage perception and public opinion. And that takes a lot of nail biting. Especially when their clients do something that requires the putting out of fires (albeit, of course, not literal fires).7. Senior Corporate ExecIf you’ve made it to the top of your company tree, it’s not all big bonuses and stock options. With every rung up the ladder comes a great deal more pressure. And with pressure comes†¦ you guessed it, stress.8. BroadcasterFor a surprisingly low annual median salary of less than $30k per year, a broadcaster is required to clearly and calmly read the news from a teleprompter often riddled with typos. She must be poised and in control at all times, as all of this happens live. You think public speaking is hard? Try doing it every day on television.9. Newspaper reporterYou won’t make a lot of money, and you’ll have to run headlong into potentially dangerous or volatile situations to get a story. And once you ge t it, you have to race to get it published first. One mistake and you’ll have lost your reputation.10. Taxi driverThis gig is perhaps the least well-paid of the top 10. Taxi drivers have to deal with rude people, drunk people, and people in a rush. Not to mention other lunatic drivers, rush hour traffic, accidents, and weather. Plus they’re stuck in a car. Imagine trying to find a parking space in NYC every time you had to pee!The 10 Most Stressful Jobs In 2016

Business plan Miami Essay Example | Topics and Well Written Essays - 500 words

Business plan Miami - Essay Example With a good distribution of the medicines in the city hospitals and pharmacies, a new company can eye the fierce competition that is being faced in the industry. Baptist hospital is an important part of the health care system in Miami and is given the favorable demographics of the area. The hospital treats more than 75,000 patients every year and has more than 550 beds. There has been a high demand for aged care services in the hospital because of the change in demographics. The patient population comprises of 60% adults and 40% pediatrics. The average length of stay in the hospital is 3.4 days. There are 412 beds in Columbia Kendall Medical Center, 37 respiratory therapists and 561 other full time employees. Most of the patients arriving are of the age 55 and above and the child patients are about only 20 percent of the total patients arriving. The Mercy Hospital with 221 certified beds and employs 230 registered nurses, 27 respiratory therapists and 857 other full time employees. Significant number of patients arriving at Mercy Hospital is self-pay patients and many arrive without a proper documentation. The average length of stay in the hospital is 3.5 days. From 1993 onwards, there has been a decrease in the trend of hospitalization in the age bracket of 15 to 34 in Miami. However, the trend for the hospitalization of the older people has been significantly rising since the past several years in Miami. In 1993, the hospitalization rate of the age bracket of 45-54 was almost 8,000 and in 2002, it was roughly 11,500. The median age of the population has been almost 38 years. Elderly individuals make up a significant portion of population, as the number of people above the age of 60 is 80,000, which is 23% of the total population in Miami. The population has been getting more and more diverse with increasing

Effect of the Charities Act 2006 Essay Example | Topics and Well Written Essays - 750 words

Effect of the Charities Act 2006 - Essay Example The designation of a charitable organization in the United Kingdom’s statute law, according to the Charities Act 2006, is an institution whose establishment is for charitable purposes alone. Some of the charitable purposes according to the Act include; the advancement of education, religion, and prevention of poverty. The charitable purposes also include the advancement of citizenship, health, animal welfare, arts, culture, heritage, and amateur sport, among others. However, for the purposes of convenience in classifying the aims of charity, Lord Macnaghten in 1891 when ruling the Commissioners for Special Income Tax v Pemsel [1891] AC 531 case put the aims under four heads. These heads are; the reprieve of poverty, the advancement of education, the advancement of religion, and any purposes that are of benefit to society. In order for an organization to be fully a charitable organization, one ought to be able to identify benefits rising from organizations to the advantage of t he society. The requirement is, also that the benefits that the charitable institution is providing must be directly related to the aims or purposes of the charity. Any harm that arises from the operations of the institution must be evenly balanced with the benefits that the institution provides. In addition to this, the institution ought to serve the general public or a target section of the public without any restrictions or discrimination. During the operations of the charitable institution, any private benefits ought to be secondary.... Any harm that arises from the operations of the institution must be evenly balanced with the benefits that the institution provides. In addition to this, the institution ought to serve the general public, or a target section of the public without any restrictions or discrimination. During the operations of the charitable institution, any private benefits ought to be secondary4. In the context of the law, it is essential to differentiate between the objects, the aims, and the means of a charity. A charitable trust’s objects, according to the Charity Commission of the United Kingdom, are the terms used to identify the purposes for which the institution wishes to serve the community5. As earlier stated, aims or purposes are the activities through which the charity will involve itself in trying to serve the community. The aims should not be profit oriented otherwise the charity commission will disapprove the institution of any charitable status. In addition to this, a charitable o rganization should state its means of income and how it plans to achieve its aims, where and how the organization will get the finances to effect their objects. The analogy in law is a process where judges have to establish a connection between the case at hand, and the provisions of the law. This involves a situation where a judge refers to a case or a provision in the law, which is not related to the case at hand, but there are similarities in the governing principles. In the process of identifying what category a charity’s purposes falls, it is vital to find out if there exists any analogy between the purposes of the organization, and the purposes set in

Utopia :: essays research papers

As its title hints, the essay which follows is not the history but biographical of an idea. The idea for the book called Utopia. Like all ideas for books it was born and had its whole life span in the mind of an author. Like all such ideas it ceased to be when the printed book Utopia became a black-on-white reality. Although there is no accurate record of its birth date, it seems to have been born in the mind of Sir Thomas More. As the writer I shall have to take into account the environment in which our subject passed its life and that environment was the mind of Sir Thomas More. To establish the lineaments of the idea for Utopia we shall perforce, for lack of better sources of information, rely on the book called Utopia We ourselves shall have to look very closely to separate the thinkers thought from the literary tricks of the trade. More's intentions in Utopia, must remain mysterious. A little more difficult to accept is the general implication of the review that the mysteriousness of the author's intent in Utopia is somehow a point in his favor, that the obscurity of his meaning enhances the merit of his work. The one point of unanimous agreement about Utopia is it is a work of social comment. Since Utopia is a work of many ideas, it is impossible of course to expand the book unless one has some notion of the hierarchy of conception in it. A caretul reading of Utopia does seem to me to reveal clearly the hierarchy of it author's ideas at the time he composed the book. Although the interpretation of Utopia which follows has no pretension to substantial novelty, but rather disavows it, my approach to the problem may seem singular and eccentric. The account of such an analysis will necessarily be a little dull, so I shall have to request the forbearance of the reader without being able to promise for his patie nce any large reward in the shape of a brand new insight. The inconsistency between the prospectus in the curious paragraph and the subject matter that follows in the printed version of Utopia becomes intelligible if we make a few assumptions about the development of the books composition. The conclusion various scholars have come to about More's attitude toward the institution of property coincides to a remarkable degree with their own pre-dilection on that point, or with their notion of what More should have thought.

Software Developing

The software was developed iteratively by submitting module by module. The requirements were changing time-to-time and the software had to go many changes throughout the development. Small chunks were developing from time-to-time which required some changes to be incorporated in the system. In the meanwhile the developed modules were tested and the feedback was collected continuously to incorporate in our system. The initial version of the software was released with some simple functionalities and the changes and feedback and requirements were updated which added some advancement to the software we developed. 2.2 Architectural Strategies 2.2.1 Programming Language Python- As python is one of the world's powerful programming languages it gives some of the built-in modules for development which makes system faster and easy for development. The classes and methods are developed using python. The prediction model uses some of the libraries in python. PromQL- The query for extraction and generation of the graphs has been written in PromQL query language 2.2.2 Future Plans As it comes to the future it will be taking the corrective actions automatically which means using AI agents for handling all the aspects of failure and recovery of the system. The enhancement includes chatbot implementation for limited set of queries about the usage stats and analysis of the data. 2.2.3 User Interface Paradigm The user will be provided with the dashboard for the results and reports generated. The dashboard provides various features like querying on the data and stats about the usage of resources and various functionalities. The predictive analysis will be shown in a console of the IDE PyCharm. The user will be given set of values through which the user get an idea about the usage. 2.2.4 Error Detection and Recovery ErrorDetection is carried out by user testing and slack bot has been setup to report the bug in the system. The different datasets are used for testing the ARIMA model has been carried out to test the efficiency of the system.Recovery has been done by alerting the user about the crash in the system using slack automated system and the systems stable state (previous state) will be restored. 2.2.5 Data Storage Management The data are extracted from the exporters and stored in a csv file. The extraction happens between an interval of 5 sec. As the data will be not accessed frequently and modified the data is stored on the stable storage within the machine running the programs. 2.2.6 Communication Mechanism Prometheus used http protocol to communicate with its client system and members. Message passing mechanism will be used to communicate with the exporters for the extraction of the raw data about usage of the resources. Grafana uses http protocol for extraction of the data from prometheus. The data will be passed by prometheus to grafana using the endpoint ‘/metrics'. 2.2.7 Graph Generation Mechanism The prometheus tool uses a query language called PromQL used for aggregating the extracted data and based on those factors the graphs will be generated. 2.3 System Architecture As it comes to system architecture typical style has been used which is separate modules and microservices has been used to build the system.Figure 2.2 System Architecture 2.4 Data Flow Diagrams2. 4.1 Data Flow Diagram – Level 0 Figure 2.3 Data Flow Diagram – Level 0 Initial step is to collect the data from the system (AWS) and the data are stored in CSV file for further analysis. Prometheus is used for real time monitoring of the AWS instances and generation of usage graphs. 2.4.2 Data Flow Diagram – Level 1Figure 2.4 Data Flow Diagram – Level 1 Exporters are installed for extracting the metrics from the AWS instances , which is then used by Prometheus monitoring tool for the usage graph generation and the extracted data will be stored in the CSV for further analysis 2.4.3 Data Flow Diagram – Level 2Figure 2.5 Data Flow Diagram – Level 2 Different exporters are installed to get the metrics from different instances, where each exporter will be used by Prometheus to get the data for graph and usage stats generation.Predictive analysis will be done on the stored data using the ARIMA model.