Lean Management Essay Example | Topics and Well Written Essays - 2250 words

Lean Management - Essay Example From the research it can be comprehended that the models and concepts which influence the pricing decisions of a firm are management accounting decisions. The pricing strategy of a firm is influenced by several factors which include the fixed and variable costs of the firm and the environmental factors which include legal analysis and competitor analysis. Some of the specific concepts in cost accounting are lean accounting, resource consumption accounting, transfer pricing etc. Manufacturers need to consider various fields like the supply chain process, the assets risk to low cost etc. while determining an appropriate costing strategy for the firm. The term Lean Management means the principles that are used for lean production. The basic idea of the concept of lean manufacturing is to reduce the wastages incurred in any form in the firm. The wastages of the firm which can be minimized through the use of Lean Management principles are the defects in production as there is no proper ut ility of the product. The overproduction factor in firms usually leads to excess finished stock, inappropriate inventory control and the efficient less production system used. The concept of Lean Management is a derivative of the Toyota Production Systems (TPS). The TPS policy reduces the time gap between the customers’ order and the delivery to the customer. The JIT system of inventory also helps in nil wastage of stocks. Resource consumption accounting is a type of principle based management accounting which provides the managers with a decision sustain system for the organization. Another concept which affects the pricing decision is transfer pricing. Transfer pricing is quite applicable in case of the manufacturing organizations. Transfer pricing helps in reducing the operating costs and also helps in lowering the effective tax cost of global operations. â€Å"Using transfer pricing economics to map all the transactions in which the new plant will participate, with suppl iers and customers as well as with related parties, reveals hidden opportunities† (Transfer Pricing in the Automotive Industry 2006, p. 3). Resource consumption accounting is another model which provides managers with adequate management accounting system in order to support pricing or costing decisions in a firm. This concept was specially developed for advanced manufacturing. The resource based cost accounting involves resources, their costs, the quantity based modeling, the cost behavior. Lean management accounting and Toyota Production System are the most suitable models which can be quickly and beneficially applied in Maniac Plc. The lean management system will be useful in taking pricing decisions of the firm. â€Å"The lean management system is structured around three necessities of lean production: strategic planning, organizational structure and human resource capabilities† (Jackson & Jones 1996, p. 18). 2) Maniac Plc practices both standard costing as well as activity based costing system. Standard costing and variance costing are both costing types which play an important role in management accounting. The standard costing system is the estimation of the costs which are necessary for the procedure of

Study of nti socil behviour nd violent conduct t UK night clubs Essay

Study of nti socil behviour nd violent conduct t UK night clubs - Essay Example Youth-oriented communities s well s dults, tht visit the clubs, crete the tmosphere of love, unity, tolernce nd hppiness tht is expressed through dncing, communiction nd other rnge of ctivities tht my not lwys entil socilly cceptble behviours. s the result of such relxing conditions in night clubs, the number of socil problems my pper. Specificlly, the problem of lcohol misuse nd illegl expnsion of drugs is one of the widely spred chrcteristic of night clubs. Drug use nd lcohol is intended to enhnce clubbers' senstions nd boost their energy so they cn dnce for long periods. While the first problem is generlly cceptble behviour (lcohol is normlly uthorised to sell out in brs of the night clubs), the second problem my led to the vriety of nti-socil behviourl expressions nd violence. Deling ppropritely with the violence cused by the use of lcohol nd drugs is difficult for police. On the one hnd, police often fce substntil pressure from minstrem society to put n end to drugs nd lcohol uthority in night clubs, usully through ggressive lw enforcement. On the other hnd, the tmosphere creted by "esy" (Morris, 1998) drugs nd lcohol is enormously populr mong significnt minority of teengers nd young dults, most of whom re generlly lw biding nd responsible. Strict enforcement efforts cn liente key segment of this popultion from government in generl, nd the police in prticulr. To be sure, lcohol cn pose genuine risks, but those risks re frequently exggerted in the public's mind. It is importnt tht police recognize tht most lcohol-relted hrms hppen to the clubbers themselves, nd while clubbers re not wholly responsible for those hrms, they willingly ssume much of the risk for them. ccordingly, night club prty problems re t lest s much public helth problems s they re crime nd disorder problems. It is criticl to estblish solid bse of fcts bout night clubs-relted hrms in the community, fcts from which to intelligently develop locl policies nd responses. The principl night clubs-relted concerns for police tht re considered to result in nti-socil nd violent behviour re s follows: - drug overdoses nd ssocited medicl hzrds: some drugs when overdosed cn bring to the stte of "shg frenzy", incresing chnces of ctching HIV nd other sexul trnsmitted disesed. (Morris, 1998) - drug trfficking nd the potentil for violence ssocited with it: different wys of drug trfficking my led to misunderstnding between drug delers nd result in nti-socil conducts such s street fights, robberies or murder; - noise (from loud music, crowds nd trffic): usully clubs re situted in one re specificlly llocted for night life; however there re clubs tht my be creted in plces where people live which will cuse problems in terms of noises t night s well s other outcomes of nti-socil behviour resulted from drug nd lcohol use; (Morris, 1998) - driving under the influence: this is the problem tht oftentimes results in cr ccidents. In view of the bove finding nd the resercher's interest in further evlution nd detection of problem re, the proposed explntory reserch study is imed to investigte the following subject: nticiption of nti socil behviour nd violent conduct t UK night clubs Generlly, the problem tht is rised in this pper concerns the connection of lcohol nd drugs use nd violent behviour. From one side it is regrded the problem of using clubbers' drugs rther thn lcohol in