...Case Study Analysis of ABC, Inc. Craig Garcia COMM 215 02/23/2014 Apryl Motley Introduction: ABC, INC hired Carl Robins as their new company recruiter. He is now facing a huge challenge. Carl has only been employed for six months and recruited 15 new personnel to work for the operations department. It seems that his lack of experience has now put him in a tight spot, this just weeks before new hire orientation. Background: The new campus recruiter Carl Robins hired 15 new personal in early April. He had arranged for them to start working in July, on May 15 Monica Carrols the operations department supervisor contacted Carl about the upcoming training for the new hires. Monica informed Carl about the training schedule, orientation, manuals, policy booklets, Physicals, and drug tests. Cal assured Monica that everything would be arranged in time. The day after Memorial Day Carl started to finalize all the paper work he found that some trainees had incomplete paper work, missing transcripts the drug screening had not been completed also. Training Manual were incomplete and not even enough for the new hire training. The training room had been reserved for computer training by Joe. Key Problems: Problems started when Carl thought everything was easy or all the paper work was ready and complete. Carl waited till after Memorial Day to even think about starting to review the paper work for the Upcoming orientation classes...
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...Case Study for Student Analysis: ABC,Inc. Letty Gutierrez Comm 215 12/15/2011 Kelly Brooks Case Study for Student Analysis: ABC,Inc. Introduction ABC Inc. is a locally owned family company who takes pride in their prompt service, excellent customer service and A1 quality products. Due to their recent expansion, and production at its all-time high more employees are needed to take this on. In order for this to take place ABC has confided in Operations Supervisor Monica Carrols to assist with this transition. Monica has over 20 years under her belt with ABC and has the qualifications to get this task done. Since Monica is overseeing the operations, and has Carl Robins as part of her management team, together they should be able to come up with an excellent game plan to make this happen. Case Background ABC Inc. recently hired a new campus recruiter. His name is Carl Robins. He has been with the company for about six months. His first recruitment task is to hire 15 new trainees to work for Monica Carrolls. He is left with many responsibilities which include: drug tests, physicals, booklets, orientation manuals, and a training schedule. Ideally Monica would like to have these new hires on board and ready for work by July. It is Carl’s responsibility to make sure all these tasks are completed and the new hires are on board with ABC Inc. With Monica being gone on vacation he is left with a deadline he must meet in order to keep the production running...
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...ABC, Inc.’s new campus recruiter Carl Robins has found himself to have over looked some important details of his new hires orientation. If he can’t resolve these issues in a timely manner, Carl will not be able to hold orientation June15, like Monica wants. The deadline is closing in and there are some problems that need quick solving, since Carl is new to his position, he is still worried that he may not have the answers to fix the issues at hand. Seems Carl may not have been as organized as he could have been and necessary key aspects are missing. He finds himself frustrated and knows there is very little time to get these things done. Staying focused and calm, while being pro-active will make finding the solutions that much easier. Finding the problems is going to be his first step in resolving these issues. With any problem there is the ability to use your knowledge and problem solving skills to get things done. Carl needs to find the most important issues and work to resolve them fast while staying focused. There are still two weeks left before the new hires are set to arrive. Carl needs to focus on the issues of getting the completed applications for all of the new trainees, get transcripts on file and trainees need to take their required drug testing. Carl also has three training manuals, with several pages missing from them, and the training room was booked by Joe, from technology services, so that he could do computer training seminars for the month, on the day and...
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...The ABC, Inc. Recruiting Experience * My name is Jane Smith. I am a consultant who has been hired by ABC, Inc. to help solve some problems regarding their next new trainee orientation program. I have been a training consultant for approximately ten years with New Solutions Corporation and enjoy the work I do. I get to travel and meet a variety of different people. Every consulting job seems to be unique. ABC, Inc. is a well-known manufacturing company in a medium-sized city. A newer campus recruiter, Carl Robins, is responsible for hiring new employees who work on the assembly line. His duties are to advertise for the positions, review resumes and conduct interviews. His first recruiting assignment was for Monica Carrolls, the Operations Supervisor. With the help of Monica, Carl chose the qualified candidates and offered them positions. This first assignment was a learning experience for him. * In early April, after reviewing many resumes and conducting numerous interviews, Carl hired 15 new trainees. He worked with Monica to determine the start date of June 15. This is the day the new employees will begin and when orientation week will begin. One of Carl’s responsibilities is to make sure he has all of the necessary information in the new employees’ files prior to the start date. * In the middle of May, Monica contacted Carl about the orientation of the new trainees. She wanted to confirm that everything was ready for the orientation classes that would...
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...179 International Journal of Collaborative Research on Internal Medicine & Public Health Specifics of the Activity-Based Applications in Hospital Management Boris Popesko * Tomas Bata University in Zlin, Czech Republic * Corresponding Author; Email: popesko@fame.utb.cz Abstract Paper analyses the specifics of the application of Activity-Based Costing method in hospital management. Primary objective of the paper is to outline the methodology of the ABC application in hospitals. First part of the paper analyzes the ways of ABC implementation in published foreign studies. Second part describes the individual steps in ABC application and discusses the differences in the application procedures between the manufacturing and hospital organization. Key words: Healthcare Management, Cost Management, Activity-based costing, Introduction In the last decade, many non-profit and hospital organizations started to face difficulties and challenges in balancing limited resources and costs to provide their demand for services. Due to the introduction of modern medical techniques and medicines and consequent increase of consumed costs, many hospitals are under pressure to adopt more advanced cost management techniques usually utilized only in profit organization sector. Hospital managers frequently seek the advanced techniques, for better understanding of relations between the cost and provided services. One of the key factors of effective company management is ability of accurate...
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...2008 Betty W. Steadman 135 IMPLEMENTING THE ACTIVITY BASE COSTING SYSTEM: A CASE STUDY ON DAKOTA OFFICE SUPPLY By Betty W. Steadman Overview Activity Based Costing (ABC) is an accounting method that allows an organization to determine actual costs associated with each product and/or service produced by the organization without regard to the organizational structure or other extraneous function. For Dakota Office Products (DOP), its existing costing system was inadequate because it is incapable of accounting for even all of the known costs such as the desktop delivery service as well as hidden costs such as the 10% DOP paid to maintain its working capital line of credit for accounts receivable (Kaplan, 2003, p.4). Since ABC is a powerful tool for measuring performance, identifying, describing, and assigning costs to, and reporting on an organization’s operations it could solve much of DOP’s critical cost oversights (Caplan, Melumad & Ziv, 2005). Used holistically ABC can be utilized to also improve processes and identify opportunities to improve business effectiveness and efficiency by determining the true or real costs of a given product or service. ABC principles are used to focus management’s attention on the total cost to produce a product or service, and as a basis for full cost recovery of a production or service process. Situational Analysis DOP is a regional office supply company with a strong reputation for customer service and quality supplies. Additionally...
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...Case Study Analysis - Prepared for ABC, Inc. Laurie Cavagnaro University of Phoenix: COMM 215 February 17, 2014 Case Study Analysis for ABC, Inc. Introduction The following is a case study analysis of the orientation and hiring processes at ABC, Inc. The new campus recruiter for ABC, Inc., Carl Robbins, was unable to plan, organize, and execute the employee orientation necessary for the 15 new trainees that were to begin working for Monica Carolls in July. Some of the problems that arose for Carl were due to poor communication and lack of attention to detail. There was also poor management skills involved. It is possible that Carl Robbins does not have the qualifications or skills that are required to be employed as a campus recruiter for ABC, Inc., or it is also possible that ABC, Inc., did not provide Carl with the proper training during his orientation. There also seems to be a lack of guidance and support for new hires that may be needed during the first few months of employment. Improvements need to be made to the orientation and training programs for all new employees at ABC, Inc. Background ABC, Inc. recently hired Carl Robbins as a new campus recruiter. Carl has been with the company for about six months. His first task as a campus recruiter was to hire 15 new trainees to work for Monica Carrolls, the operations supervisor. Monica was hoping to have all of the new hires working by July. The orientation was scheduled to take place on June...
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...The implementation of Activity Based Costing (ABC) in Chinese refining manufacturers Table of contents 1. Introduction 2 1.1 Research background 2 1.2 domestic and foreign research status 4 1.2.1 Activity-based costing development process 4 1.2.2 Status quo of Activity-Based Costing Development and Application in China 6 1.3 research contents 8 2. Related theories 9 2.1concept of ABC 9 2.2 rationales 10 2.3 difference between ABC and traditional costing 12 2.3.1. Different calculating targets 12 2.3.2 Different calculation 12 2.3.3. Different Finished goods costs term 13 3. Research methodology 13 3.1 case study 13 3.2 The survey method 13 3.3 Literature 14 4. Research Results 14 4.1 problems of traditional costing method in oil refining enterprise 14 4.2suggestions for Chinese enterprises’ application ABC 15 Bibliography 15 1. Introduction 1.1 Research background With the rapid development of the national economy, enterprises’ competition is increasingly fierce; many companies are using advanced science and technology to achieve competitive advantage in the market. Market competition and technological progress are the two fundamental economic factors which generate activity-based costing. Since The beginning of 1980s of the 20th century, the activity based cost method is paid a wide range of attention; the developed countries gradually adopt it in a number of advanced enterprises...
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...THE APPLICATION OF INNOVATIVE MANAGEMENT ACCOUNTING PRINCIPLES FOR ENHANCING PROFITABILITY AND COMPETITIVENESS: AN EXPLORATORY STUDY OF JAMAICAN MANUFACTURERS Phillip C. James University of Technology, Jamaica College of Business and Management School of Business Administration ABSTRACT This study represents the first in management accounting research in Jamaica which seeks to determine the extent to which innovative management accounting principles (IMAPs) are applied in the manufacturing sector. The aim is to determine if manufacturers in Jamaica are using IMAPs to improve export competitiveness and enhance profitability .The study also seek to determine the factors that prevent manufacturers from adopting these management accounting principles. Five manufacturing organizations were examined using an exploratory case study approach. Results indicate that companies adopting IMAPs have more reliable information for decision making, higher levels of profitability and competitiveness when compared with non- adopting companies. Key Words: Innovative Management Accounting Principles, Profitability, Competitiveness 1. INTRODUCTION The manufacturing environment of the twenty-first century has changed considerably when compared with what existed decades ago. Arising from this development and with the increase in global competition, the need for accurate cost information has become an imperative. Manufacturers worldwide have suddenly realized that the continued...
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...David Khal Case Study Student Analysis Introduction From the information that has been obtained from the Case Study Analysis about the recent Recruitment effort at ABC Inc., I have determined that there is a lack of communication, prior planning, and follow up resulted in a failure to accomplish all the tasks necessary to hire the new employees in a timely fashion. This case Study is an attempt to identify and recommend ways to improve this process. The new campus recruiter for ABC Inc., Carl Robins has displayed poor planning, execution, and follow through with his first recruitment effort. After only six months of experience with the company, Carl hired 15 trainees. Some of Carl’s responsibilities for the new trainees was to; facilitate the new hire applications, plan a training schedule, organize the orientation, put together the necessary documents, arrange for drug tests, and other necessities in the normal recruiting process. Over a month had elapsed, before Carl realized that most of the new hires had incomplete or had not filed their applications, and all of the new hires had not been sent in for the mandatory drug screening. With a mere two weeks to pull everything together, and with few possible and viable solutions, I have determined the best way to work around the problem is for Carl to take action himself and call each new hire individually. By doing this, he can communicate the missing components of their application and make sure to have the new hires bring...
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...The current issue and full text archive of this journal is available at www.emeraldinsight.com/0951-3574.htm AAAJ 21,2 Strategic management accounting: how far have we come in 25 years? Kim Langfield-Smith Monash University, Melbourne, Australia Abstract Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and prior review papers of the adoption and implementation of SMA or SMA techniques are reviewed. As well as assessing the extent of adoption of SMA and the reasons underlying an apparent low adoption rate, the role of accountants in adopting and implementing SMA is considered. Finally, the success or otherwise of SMA is discussed. Findings – SMA or SMA techniques have not been adopted widely, nor is the term SMA widely understood or used. However, aspects of SMA have had an impact, influencing the thinking and language of business, and the way in which we undertake various business processes. These issues cut across the wider domain of management, and are not just the province of management accountants. Research limitations/implications – There is limited value in conducting future surveys of the adoption and implementation of SMA or SMA techniques. Rather, the focus should be on how SMA-inspired techniques and processes diffuse into general...
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...Requirements Discuss the advantages and disadvantages of using an Activity Based Costing (ABC) over other costing systems. Also identify at least one company that uses ABC and describe how it benefits the company. Introduction This paper has been formulated in order to determine the basic nature of Activity Based Costing, its advantages and disadvantages. These points are further elucidated by a case study of a Taiwanese hot spring country inn’s implementation of the ABC system. What is Activity Based Costing The Activity-Based Costing theory started in 1987 by Robert S. Kaplan and W. Bruns as a better alternative to the traditional costing method. It has activities as the fundamental cost objects and assumes that activities cause costs and that cost objects create demands for the activities. A traditional costing system uses a single, volume based cost driver. In most cases the traditional system assigned the overhead cost to products on the basis of their usage of direct labor. For this reason traditional cost systems often yields inaccurate product costs and becomes inadequate in terms of calculating true cost to produce specific products for specific customers. ABC system was developed to overcome the shortcomings of the traditional method by using many cost drivers to allocate a indirect costs instead of just using one cost driver such as machine hours. ABC system uses a different approach and allows improvement on the control of overheads by cost/cause relationships...
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...Source: http://www.allbusiness.com/accounting-reporting/methods-standards-cost-accounting/498244-1.html#ixzz1nMWBS5qI By Juras, Paul E. ABSTRACT Descriptions of activity-based-costing (ABC) systems have become a standard part of managerial accounting texts. While ABC implementation issues are the focus of a number of articles, these issues are often not addressed in a typical textbook. This case is designed to familiarize you with the behavioral and technical variables that can aid or impede successful ABC implementation. Anderson's (1995) factor-stage model provides a template to organize the discussion of ABC success factors. In this case, you will be cast in the role of a business consultant. You are asked to synthesize the case study's key "change management" insights into a report that could be shared with co-workers in an intranet-based knowledge management system. In addition, you may be expected to prepare a formal presentation of the report for your peers. Implementing change in an organization is about ninety percent cultural and ten percent technical. This is because the organization dynamics, politics, and search for a champion that go on are the real issues that make or break the project. One of the reasons we were able to implement ABC successfully was because the right people became champions. Chris Richards, Director of MIS, Global Electronics, Inc. BACKGROUND Global Electronics, Inc. (GEI), headquartered in Sarasota, Florida, designs, manufactures...
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...Running head: CASE STUDY ANALYSIS PAPER DRAFT Case Study Analysis Paper Draft University of Phoenix Essentials of College Writing COMM 215 Paula Moore March 02, 2009 Case Study Analysis Paper Draft While only three copies of the orientation manuals were found and several pages were missing from each, some new trainees did not have applications completed. Many of the new trainees did not have transcripts on file. Carl Robins which was the new campus recruiter also discovered that none of the trainees had taken the mandatory drug screen. The new hire orientation was due to take place June 15, Carl not knowing the training room was already booked for the entire month of June had a problem. Carl was very confused and frustrated not knowing what to do next. ABC Inc hired Carl Robins in early April as the new campus recruiter. Carl had only been on the job for six months. Being a determined individual he decides to hire 15 new trainees to work for the operations supervisor. Carl figured everything within the company was run correctly and all paper work should have been in place for the process of hiring new individuals. The training schedule consisted of, drug tests, orientation, policy booklets, physicals and tons of other issues. To begin this process Carl needed to go over all the necessary paperwork needed for the orientation beginning on June 15. The first problem found was some of the new trainees did not have applications completed or their...
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...situation may have been alleviated by instituting a thorough supervision and mentoring program by ABC, Inc. to coach and counsel their employees. Background Carl Robins, a new recruiter for ABC, Inc. with only six months experience, successfully hired 15 new employees. Carl scheduled a new hire orientation to take place June 15 with the intent of having all the new hires working by July. On May 15, Monica Carrolls, the Operation Supervisor, contacted Carl about coordinating new hire issues such as manuals, drug tests, and policy booklets. Carl found while reviewing the new trainee files that several problems are present. Some of the applications were incomplete, drug screening was not complete, and orientation manuals were incomplete or missing pages. Furthermore, a reservation by technology services for the training room is present throughout the month of June. (University of Phoenix, 2006) Key Problems Three problems are readily apparent; employee applications are incomplete or missing data, three training manuals are currently on hand with 15 needed and the training room is reserved for the month of June. Without further investigation, root-cause analysis is mere speculation. Based on the facts presented in the case study, this author has determined several root-cause factors, which may have contributed to this calamity. These root causes stem from two sources, Carl Robins and ABC, Inc. Carl could have overstated his qualifications prior to hiring upon which a hiring decision...
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