Doesn't matter Essay Example | Topics and Well Written Essays - 750 words

Doesn't matter - Essay Example As an accounting manager, only those costs and revenues should be considered that are altered as a result of the decision. Incremental costs and revenues get the prime importance in this decision-making tree. Cost is one of the most crucial factors of accounting when it comes to decision-making. "Cost behavior patterns" refers to the way in which cost behaves in connection with the level of activity. For instance in a project there are fixed costs and variable costs. Some costs increase as the project progresses while others remain fixed. Determining the minimum price quotations is crucial. This will help the company decide whether they should hire new technicians or not. It is not a final key in the decision-making. But this will give the managers the absolute minimum price. Beyond this, they can decide if they want to increase the sale price. The manager also needs to think in terms of overhead absorption. Dividing the total cost of technicians by the number of animals will give a cost per animal. This only gives a rough idea of the real cost of servicing each animal. As an accounting manager, it would be crucial to see what this extra work shift will mean in terms of cost/profit. A comparison of the profit statement when 12,000 test capacity is performed, with the profit statement when the additional shift of 18,000 tests is carried out, would be essential to judge the difference in terms of profit. There are certain factors that need to be included in case a decision is made regarding the additional workload of 18,000 tests. The greater the number of factors the more complicated the decision-making process. The presence of many options available for the company makes it difficult for accounting managers to ration and quantify the benefits across the board. The first factor to consider is whether the decision of taking on more technicians

Organisational models and country managers' role, Organisational Essay

Organisational models and country managers' role, Organisational challenge in multinational management, Case analysis- Organis - Essay Example This international organisation, World Vision International works for the development of children and people living in very poor conditions and are subjected to huge levels of deprivation and supreme injustice. World Vision International’s operation is based on a religious mission inspired by values brought about by the world Christian order. Though the organisation operates based on the Christian philosophy yet it showers equal benevolence to people belonging to diversified classes, sects, religious and ethnic groups around the world who have been struck by the domain of poverty (World Vision International, 2011). This international organisation came into being during 1950 with the work of Reverend Bob Pierce who dedicated his entire effort for the upbringing and care of destitute children dwelling in several corners around the globe. The work of World Vision International earned further impetus with the support from governmental and political bodies around the world in both rendering financial and infrastructural resources to help the concern achieve its end objective (World Vision International-a, 2011). The paper in this regard endeavours to study the effect of changes brought about in the organisation owing to the level of dynamism reflected in the global environment. It aims to reflect the positive and negative aspects of the changes brought about in the existing organisational policies by hinting on both its productivity and operational parameters. Organizational Change of World Vision International The organizational structure of the multinational enterprises can be studied along mainly four aspects. The four aspects show the different types of international companies operating across the globe. Firstly international companies like multinational corporations act based on a number of subsidiaries across several corners of the globe which are centrally managed by a centralised head quarter of the company. In the second case for international corpor ations the subsidiaries operating in several areas are controlled by the centralised units through sharing of knowledge and information. Thirdly in case of global corporations the subsidiaries are rendered a tight control through the monitoring activities of the global headquarters. Finally in the fourth case the transactional corporations exist wherein the subsidiaries do not act as independent bodies but rather as interdependent units. These firms share potential information with each other to help in the effective development of business in such areas (Kirchmer, 2008, p.130). The World Vision International organization working through several subsidiaries spread along different corners of the globe like those belonging to developing nations pertaining to Asia, Africa, Latin America and also of Middle East nations were centrally managed by its headquarter located in United States. The government of developed countries like that of Canada, Australia and New Zealand rendered both fi nancial support and also helped the subsidiary units to take effective decisions for development of the business activities. This situation however changed after the 1970 period when during 1976 the central operating body of World Vision decentralised its operational process by rendering authority to the several operating units acting in different regions. However still up to the 1978 period the members of the different units operating in the several regions though had gained