Cost techniques have a precedence over the One team member should
Hire Writer Secondly, the lack of qualified labor force also contributed to this problem. As the assembly of iPhone 4 was extremely complex, this would be higher chances of errors as the assembly process was handled by different workers with different skills and working styles.
This will indirectly cause a lot wastes in term of cost and time due to the carelessness and the lack of skill of the workers. The burden of the supervisors must be increased as they must learn before guiding the workers, who were almost semiskilled.
On the other hand, as the production line was based on handwork, the damage of flash memories in installation was unavoidable. Thus, the actual output must beunits instead ofunits in their report.
When the reckless jobs had been done, the workers must use the new tools and supplies, resulting in the increase of the production costs and cause an unfavorable performance.
For the short term, I recommend Danshui to change from using the standard costing system to the flexible budget system for performance evaluation purpose. By using the flexible budget will help them to compare results with adjustable budget and the variance analysis will be more accurate.
For the long term period, they have to overcome the disadvantages from the labor forces. First of all, the plant should improve their salary policy. I recommend that they should motivate workers by setting a basic salary and offering bonus if they complete their jobs well.
Secondly, the plant should provide professional training for labors. Through training, the labors can learn how to handle with care on the parts to avoid the wastage that will happen.
This solution also assists managers to place the correct labor at the correct assembly parts to reduce the labor hours but still save the materials.
Thirdly, the plant could hire more skilled supervisors who will able to response to the problems arises and know how to motivate the labor to achieve the goal. How to cite this page Choose cite format:The main activities in public sector accounting is to record and manage the public property.
Thus the purpose of the public accounting records are to discharge the accountability of the government. There are many accounting practice implement by government to achieve the best result in accounting.
1. Read the attached file: Information Systems and Internal Control. 2. Write: Develop a bulleted list of five to seven () issues or best practices that you identified based on your reading of this article and how it may impact you while performing in .
Also, this case study intends to analyze the behavior of the new plant manager. Areas of Consideration As a manager, recognizing the role and importance of other people is a key aspect of good management. As the plant is facing two major issues in terms of higher production cost and poor worker relations, the candidate should possess good interpersonal skills as well as knowledge on production processes and management techniques.
Danshui Plant No.2 is facing insufficient information for Wentao Chen, manager of Danshui Plant, to evaluate the performance of their production for the first quarter of their contract to assemble the Apple iPhone4. How Do Plants Grow How to Do an Accounting Research obvious lessons learned from recent history leads to the inescapable conclusion that the "endorsement" phase can't even begin for at least another decade.