External Influence on Ayam Brand

Reference bunches have a high impact to the essential objective crowd, which are the housewives. The nearest gatherings of individuals to housewives are the spouses and the youngsters. Since housewives are the moms for the kids, they have to settle on which result of food or natural product to purchase for their kids for utilization. As indicated by Gourmet Retailer (2008), moms are worried about taking care of their little one the most nutritious eating routine conceivable. In this way, they purpose the choice to buy â€Å"Maya Brand† canned organic products since it contains no additives and MS (Maya brand, 2009). Maya Brand† additionally gives a huge assortment of natural products, which are predominantly pineapple organic products, blend of organic product mixed drinks like peach, pears, grapes, fruits and organic products snacks also. Youngsters are normally enamored with all these, in light of the fact that what kids need Is various items for the duration of the ho ur of utilization, and not the equivalent or comparable item again and again. Social class is the various leveled classification of individuals into particular status classes, so cap individuals from each class share comparative qualities, Interest and conduct (Chaffinch, et al. , 2008). Social class Is isolated into high society, white collar class and lower class.It Is dictated by a mind boggling set of factors: family Income level, word related distinction and instructive accomplishment. Salary legitimately influences ones disposition towards a specific buy. For high society individuals, they for the most part work in a major organization, which means they will have a bustling working hours for practically regular. Because of their occupation, they won't have the opportunity to search for new natural products in the market. With once of wellbeing simultaneously, they will buy ‘Maya Brand' canned natural products as It's an exceptionally mainstream brand, without any additiv es and MS, and Is accessible In practically all helpful store or embitterment, Tort model, â€Å"Gallant Hypermarket†.Meanwhile, for the lower class individuals, they ordinarily have a lower family unit salary level. As ‘Maya Brand' canned natural products are modest in cost and it is an incentive for cash, they will decide to buy it to fulfill essential needs. For example, Gap, Ralph Lauren and United Colors of Benton see how guardians mirror the brand decisions in the kids' market (Koala, 2007). Guardians particularly are powerful in attire buys in light of the fact that kids can't pay for their own costs of a buy because of significant expense. What's more, social gathering and companion impacts are considered as the huge reference groups.Research appears as the age of a kid expands, peers become increasingly powerful on clothing dynamic and not their folks any longer (Bridges and Burgess, 2010). Teenagers these days, settle on the buy choice on their outfit, in ligh t of the association inside the friend gathering. They appreciate settling on choice on themselves, while bringing thought into there companions' sentiment (Grant and Stephan, 2006). 2. 2. 2 Social class that individuals from each class share comparable qualities, intrigue and conduct (Coffman, et al. , 2008). Social class is dictated by an unpredictable arrangement of factors: family unit salary level, word related esteem and instructive achievement.Income legitimately influences of ones disposition towards a specific buy. In this manner, the inspiration of individuals in high society is more grounded in claiming the most stylish trend patterns contrasted with the inspiration of individuals in center and lower social class (Peter and Olson, 1999), Upper young lady individuals are worry on the self-perception and mental self view while center or lower class individuals will in general assess items as far as usefulness as opposed to the style of the pieces of clothing. Higher social class partners garments as riches and extravagance in this manner, they will in general dress in costly and high in nature of clothes (See and Lee, 2008).Such high design retail location incorporates, Gucci and Airman Exchange. In the opposite, individuals in the lower class will consider whether the apparel is agreeable, sensible in cost though style pattern is the least significant viewpoint (Kennel, 1976). It) Message confining ii) promoting request Advertising can assist organizations with building up purchasers' attention to a neglected need or present an item that shoppers may see as important. This impact is frequently present when new items enter the market. Client mindfulness is regularly low for these things until organizations elevate them and endeavor to drive client request through advertising.Companies may likewise need to utilize promoting to fight off the ubiquity of a contender's items in the monetary market. This will bring about commercials that will impact custom ers to change their purchasing conduct and witch items for explicit reasons, for example, cost or quality. (Vitae, 2010) â€Å"Maya Brand† promote its organization on Faceable to improve its distinction to the general population just as the individuals around the globe. As Faceable is an interpersonal interaction administration. It permits â€Å"Maya Brand† to showcase Its drivel Ana items to parts AT systems . En AT ten promoting offered utilized by â€Å"Maya Brand† is by sorting out a ‘Community Care Campaign 201 1†², which one free canned food is given with Just one â€Å"like† button (Diagram 5. 1). Their central goal is to give gift of canned food to 40 cause home in 2 months. They have effectively provided 3663 jars for the occasion. For this situation, its liberality will bring about its image name soaking in customers' psyche. As housewives are moms of the youngsters, they will in general be pulled in to this brand as the battle is hel ping the kids who need solid help as far as food.They see how kids will be without care. Plus, if â€Å"Maya Brand† can support its items to such a significant number of good cause homes, which means its items have confided in quality. This is in such a case that it doesn't have the necessary quality, it may ruin its own picture thusly. Along these lines, housewives or moms will feel that â€Å"Maya Brand† is increasingly confided regarding its quality. Www. Oho. Com For instance, publicizing on faceable. Understand more: The Influence of Advertising on Consumer Buying Behavior I oho. Com http://www. Oho. Com/facts_6948058_influence-publicizing buyer purchasing conduct. HTML#sizzle Alfonzo conduct. HTML#sizzle Ladings ‘v) Humor in publicizing. Www. allaboutmedicalsales. Com Some Definition of Humor in Advertising: ‘Humor' in the word reference implies a quality †being diverting or comic yet in promoting it is not kidding business. In promoting, humor i s something other than making a chomp of individuals chuckle. The absolute best brands in India have utilized amusingness to such a degree, that the watchers search forward for novelty in humor each time they see another business from that brand. To represent, Officio has been one of those brands which have utilized cleverness so insightfully and unpretentiously that it stays in individuals' minds.Here again one needs to intently see the item and the classification before applying amusingness to sell your item. As indicated by David Googol 30 percent of publicizing depends on humor. Silliness sells whenever utilized inventively with a solid thought and extraordinary execution. Claude Hopkins, the dad of present day promoting had an alternate view on this. He was of the conclusion that individuals don't accepting from jokesters. Be that as it may, in India in the course of the most recent two decades humor has been drawing parcel of consideration for conveying an item. Additionally t he standard way of thinking of intuition among our kin is that when you purchase items it ought to convey some worth and benefits.These could be nutritious for a wellbeing refreshment, work putting something aside for a clothes washer or a dishwasher. Diversion in the word reference implies a nature of being entertaining or comic yet in publicizing it is not kidding business. In publicizing, humor is more than desire making a Duncan AT individuals chuckle. Amusingness inhabitant a solid thought and incredible execution. (.NET. COM) Using Humor In Advertising Is Not A Funny Business s utilizes inventively Walt First, an admonition. Proficient Advertising doesn't suggest that you use humor in your promoting. Many individuals basically don't have a feeling of humor.You lose them promptly, and the possible size of your market shrivels. Furthermore, humor is subjective depending on each person's preferences. It is generally confounded. Numerous individuals won't get the Joke. Your market size Just contracted once more. Furthermore, humor regularly affronts somebody. They may basically blow up on the grounds that they don't get the Joke. This is fire we are playing with. Your market Just contracted once more. Is it worth the hazard? Roar with laughter †Advertising Humor Yes, humor in promoting is unsafe. It can likewise be devastatingly compelling. At the point when done right, humor works †super well. Publicizing is tied in with getting attention.The most ideal approaches to get consideration with promoting are with solid visuals, sex, amazing features, and amusingness. How about we see how to utilize [or not use] humor in promoting. Publicizing humor is brilliant for getting consideration. As you take a gander at a portion of our sufficient promotions, we trust you get a smart thought of what we mean. Publicizing funniness can be remarkably powerful when it is utilized effectively. Individuals will really search for your advertisements, and discussion ab out them on the off chance that they are acceptable. Yet, there are rules about utilizing humor in publicizing to speak to your organization, and tailing them is likely a smart thought. To begin with, individuals like entertaining things.They unwind and focus when they realize you have a comical inclination. It sets them feeling great, and it makes an increasingly agreeable air and a progressively positive picture for your organization. It makes you simple to approach, and simple to recall. Publicizing humor works best with set up and ordinarily bought items. Amusingness in promoting works for business administrations, natural things, and items we as a whole know. In any case, corporate picture and modern publicizing are not kidding business. Obscure, KY, costly, or touchy items are not typically salute to ten lighter toucan AT publicizing humor.Advertising humor additionally should be appropriate to its crowd. On the off chance that your clients don't get the Joke, at that point th e Joke will be on you

What You Need To Know About Mark Twain Essay Topics

What You Need To Know About Mark Twain Essay TopicsThe first mark Twain essay topics would be regional literature. Writing about the life of a region is the most common thing to do for students who want to get a good mark for their essays.There are different genres of writing about the history of a particular area, some of which include regional art, literary works, political writings, and the like. Studying these things from every point of view will help the student understand more about what happened in a particular region and how it is still relevant for people today. This will also make the subject matter of the essay more interesting to the reader.Mark Twain was well aware that the boundaries between regions are blurred, especially in rural areas. Therefore, he created his writing style to include anecdotes that focus on his trip to those regions. He also left many details out, which include historical figures, festivals, historic places, and geographical locations.Adding a numb er of specific names to a piece of writing can certainly help a student get a good mark. He should only add a few of the main figures if he wants to make it easier for the reader to get more details. Many people try to add all the important names, but this is not an effective way to write an essay on a specific region. Twain's thought is very practical and useful, so you can still use it even with the general subjects.In order to be able to make a mark for yourself, you need to prepare the essay topics carefully. This will help you go over your essay when the time comes for revision.The last thing that you need to consider when you prepare the mark Twain essay topics is the subject matter. You can choose from a wide variety of topics. You just need to choose the topic that is most suitable for the topic that you plan to write.Write about your favorite place or event, especially if you can relate it to the topic you chose. You can create many different topics for each region and put different names to them. Also, write about events that have occurred in other regions or countries as well.When you have a list of the Mark Twain essay topics, it will be easier for you to go over the topic at hand once the time comes for revising. You just need to decide what specific topics you want to look into, as well as which writers you want to read about those topics. When you are confident that you have covered the subjects that are most appropriate for the topic, revise the essay until you have a decent mark for your essay.

Sphere of I Essay Example | Topics and Well Written Essays - 1250 words

Circle of I - Essay Example Schmitt applied his extreme perspective to the circle of built up vote based governmental issues of the Weimar Republic. In the ‘Parliamentary Democracy Crisis’ Schmitt acknowledges popular government as the arrangement of self-rule by individuals (Kalyvas 223). In a just association, the choices made by pioneers express the people’s will. By the by, taken in the theoretical, the idea of vote based system is available to contradicting and different translations. In political settings, the character of the decision will with the people’s will is rarely straightforward. Rather, it is consistently the result of an act of distinguishing proof (Negretto and Jose 1797). At whatever point political choices are embraced through lion's share polling form, the majority’s will is related to the people’s will, and each resident is obliged to comply with paying little heed to in the event that he casted a ballot with the standard or not. Be that as it may, Schmitt’s question is the establishment of this distinguishing proof. Schmitt asks, â€Å"What would occur if popularity based progressives seek after the foundation of vote based system in a general public where numerous individuals contradict standards of democracy?† In such a case, the individuals would not be justified, from a law based point, to leave greater part rule and to recognize their own will with the people’s genuine will. Schmitt suggests that this sort of an initiative would in any case must be viewed as law based in light of the fact that it despite everything advances to the thought that political guideline must be grounded on the people’s will. When one attests this statement, the suggestion, which Schmitt purposes to make in The Parliamentary Democracy Crisis will follow: The discretionary associations, which are generally considered paradigmatically just, are never, in truth and are neither personally connected with the standard of v ote based system (Schmitt 28). Schmitts clear endeavor to delink the idea of majority rules system from a particular methodology of arrangement of the will neglects to portray why the convention of vote based system has thought of

Social Responsibility in ‘An Inspector Calls’ - Literature Essay Samples

An Inspector Calls’, though set in 1912 in the Edwardian era, was written by J.B Priestley in 1945 as a piece of socialist propaganda to embrace the socialist views becoming more prominent in society, in place of capitalism. The theme of social responsibility is one of the main foundations of the play and contrasting beliefs towards this attitude are presented through each character. Mr. Birling is presented as an embodiment of capitalism, with a lack of social responsibility and an arrogant attitude towards the lower classes. During his lecture to Eric and Gerald in Act 1 of the play, he orates that ‘A man has to make his own way†¦has to look after himself’. Here Mr. Birling is implying that everyone should be self-centred and only strive to better themselves. He explicitly expresses his capitalist view here and this is an iconic part of the play because it is at this exact point at which the Inspector arrives. The Inspector’s physical arrival cuts short Mr Birling’s capital rant and perhaps Priestley purposefully used the dramatic device of the ‘sharp ring’ of the doorbell to foreshadow how the Inspector will contradict Mr. Birling’s views and attempt to change them. After the Inspector’s entrance, Mr Birling very agitatedly mentions ‘(Rather impatiently) horrid business. But I don’t unders tand why you should come here.’ During the dialogue with the Inspector, Mr. Birling immediately dismisses any sort of responsibility without even knowing what he might be blamed for which illustrates his intolerant behaviour towards accepting responsibility. The stage directions ‘(impatiently)’ display his almost childish behaviour for accepting any blame and suggest he wants this ‘socialist crank’ out of his house as soon as possible and he does not agree with his views at all. Through his character, Priestley presents the heartlessness and callous behaviour of capitalism and is a symbol of the older generation who are unwilling to accept any form of responsibility. Priestley wanted to explore the exploitation and oppression that existed in the country in the Edwardian era and continued to exist at the time of him writing the play in 1945. It was people like Mr. Birling not accepting their social responsibility that led to a huge divide in society, causing many of the working class citizens to be wrenched further into poverty down to higher prices and lower wages for the workers. Priestley utilises the character of Mr. Birling to stress throughout the play the importance of social responsibility and that a lack of it will lead to a downfall in society as shown by the two world wars that the audience would have experienced prior to this play being performed. The Inspector is presented as a representative of socialism, preaching the message of social responsibility to the Birling family and warning the characters and the audience of the dangers of not embracing socialism and everyone’s collective obligation as a society. The Inspector mentions to the Birlings and Gerald that the incidents leading to Eva’s death were a ‘chain of events’. Chain imagery is created in the audience’s mind, and the Inspector emphasises through this imagery that everyone is responsible for each other and that Eva’s death was due to a lack of social responsibility and an individualist mentality. The noun ‘chain’ suggests the bonds between everyone are unbreakable and that not accepting your social responsibility as a member of society is inevitable. This key message is magnified at the end of the play again by the Inspector when he leaves the Birlings with the message that ‘there are millions and million s and millions of Eva Smiths and John Smiths†¦all intertwined with our lives’. Here, ‘Eva’ and ‘John’ are metaphors for the working class and interestingly the name ‘Eva’ derives from the name ‘Eve’, the first woman in the Bible, and the surname ‘Smith’ being not only the name of an occupation associated with hard labour work but also one of the most common surnames in the UK. This exemplifies the importance of Eva in the play and here the Inspector is saying that everyone needs to be aware of their actions as it will impact many, just like Eva Smith. The repetition of ‘millions’ intensifies the Inspector’s message of how many working class labourers there are in this world and that people need to start being more socially responsible to help these people, but could also indicated the vast number of people which could be affected by the actions of one family. The verb ‘intertwinedà ¢â‚¬â„¢ exaggerates the imagery of the ‘chain’ even further and stresses to the audience how important it is for everyone to be equally responsible for their actions. Priestley uses an author surrogate to plant himself and his views into the character of the Inspector to deliver his message of social responsibility with more success. As a political Labour supporter and socialist, Priestley was particularly dismayed at the period between both world wars, which brought widespread poverty, economic depression and political extremism. He purposefully released the play to be performed first in 1945, at a time where WW2 has just ended. During the blitz, the evacuation of city children both poor and rich meant that people were thrown together in an unusual way. Society united together to fight for the common goal of ending the war which meant people of different classes and genders bonding as one and looking after each other. Due to this, social responsibility was accepted and judgement based on someone’s position in the social hierarchy was ignored during this time. Priestley believed that we are all a community and have a responsibility to look after each other, and this crucial message is showcased through the character of the Inspector, the mouthpiece of Priestley. Priestley presents the younger generation as a beacon of hope for a change in society as they are the only ones able to accept their social responsibility. As Sheila is being interrogated, she immediately realises the impact of her actions and swears that she will ‘never, never do it again’. This instantaneous feeling of shame and guilt expressed by Sheila indicates how genuinely terrible she feels about having contributed to Eva’s death and is the first to fully admit her part of the blame. The repetition of ‘never’ emphasises how immoral she feels and from this point onward in the play, she works on building herself back up again by supporting and siding with the Inspector for a better society. Although, some audiences might find Sheila’s intense plea of forgiveness as a sign of a good moral character, to some audiences it could be seen that Sheila’s immediate wave of guilt seems quite unrealistic as her instant blame goes to herself, which seems almost too good to be true. Further on in the play, the Inspector mentions that the young ones ‘are the most impressionable’ which is explicitly seen by change of both Eric and Sheila’s attitude towards society and the working class. Throughout the course of the interrogation of the Birling family, the gap between the younger and older generation is widened due to the change in views between the children and the parents. Sheila accepts her social responsibility fully, and Eric partly, and take on the views of the inspector to try to persuade their parents to admit their part in Eva’s death too. Priestley has effectively presented the divide between the Birling family, to perhaps indicate the split in the upper class, where the arrogant parents keep living in their old selfish ways with more progressive values of the younger generation. The 1945 society have experienced many rigid changes and was developing in terms of social boundaries. There w ere many different changes to the society, like women being able to vote thanks to the Suffragette movement or there being a slight decrease in gender inequality due to the women proving during the war period that they can do the same jobs men can do. Priestley would have partly aimed this play specifically at the younger generation to shape their knowledge of society and plant them into the socialist mind-set so as to avoid making ignorant mistakes like Eric and Sheila have done before. The younger upper class would have found this play intriguing to some extent as it contrasts directly to what they have been taught prior to the war and would have led the audience members to start being more independent in terms of their own views and what they believe in. Although the class distinctions are not so apparent in the modern day, this message is still relevant in today’s society, where many of the wealthy people’s primary concern is themselves. Priestley meticulously pres ents the younger generation in an optimistic light who not only accept their social responsibility but combat for a fairer society. Overall, the changing attitudes of social responsibility are exemplified by Priestley through the different characters in the play, and he uses his influence to persuade the audience that a shift in society’s attitudes towards each other is needed for civilisation to better itself.

William Shakespeare s The Tempest - 1786 Words

â€Å"By my so potent art. But this rough magic I here abjure,†(V.i. ). Throughout Shakespeare’s play The Tempest, the main character Prospero refers to his magic, and it is through his magical abilities that the story is set in motion. In the play, Prospero controls characters and events, much like a playwright does. Shakespeare created Prospero as a guise for himself, through similarities in personality, manipulation abilities, and environment, to demonstrate and reflect on his literary abilities before bidding farewell to the theater. Shakespeare could have created Prospero by incorporating elements of his personality and life into Prospero. Shakespeare came from a good family, his mother was the heiress to a land and his father was a bailiff in Stratford. Since his father was a town official education was free, and Shakespeare was sent to a good quality grammar school. There, he learned to read, write, and speak Latin. (William Shakespeare). Shakespeare â€Å"would have studied 10 hours a day, six days a week, mostly Latin by rote. That was the international language of the professions, and vital to master if you wanted to climb up in the world† (10 TEN THING YOU DIDN’T KNOW ABOUT Shakespeare). Although Shakespeare did not attend a secondary school or college, he learned the essentials, that in combination with his creativity, worked to form his famous literary pieces. Prospero is the former, but rightful duke of Milan, â€Å"And Prospero the prime duke, being so reputed in dignity,Show MoreRelated William Shakespeare s The Tempest1267 Words   |  6 Pagesaudience. During the Enlightenment Era, William Shakespeare’s writing were a form of social commentary on the English Government. Endorsed by the king, Shakespeare’s works told tales of tragedy and whimsy, incorporating both fiction and nonfiction elements. One trademark of Shakespeare s plays were the subtle allusions to the concurrent events in the English government. This is evident in his well known and final play, The Tempest. The story of The Tempest tells the tale of Prospero, a fallen dukeRead MoreWilliam Shakespeare s Tragicomedy The Tempest1935 Words   |  8 Pagesstand alone, frequently including elements from other influences. William Shakespeare’s tragicomedy The Tempest (c:1611) is a play that uses intertextuality to enhance ideas about natural order. Banished to an island, Prospero, the rightful Duke of Milan, conjures up a tempest that brings him his usurping brother, Antonio in an att empt to restore his Dukedom. The play’s amalgamation of tragicomedy and the pastoral genre allows Shakespeare to warn his audience about unbalance, criticising the lavish lifestyleRead MoreWilliam Shakespeare s The Tempest1256 Words   |  6 PagesWilliam Shakespare’s The Tempest introduces a dynamic and colorful protagonist, Prospero. Throughout the play, he establishes himself as a multi dimensional character. Prospero’s interaction with other characters in the play is vital in uncovering the many different sides of his personality. Prospero displays a different part of his personality when he interacts with Caliban, Ariel, and Ferdinand, all of whom are ploys in his master plan to regain his crown. Prospero assimilates his personality toRead MoreWilliam Shakespeare s The Tempest1229 Words   |  5 Pages William Shakespeare most definitely did not reference Jeffrey Jerome Cohen’s Seven Monster Theses when writing his play, The Tempest. One of Cohenà ¢â‚¬â„¢s theses though - thesis four â€Å"The Monster Dwells at the Gates of Difference† - appears quite prominently in Shakespeare’s work. The thesis articulates that monsters are divisive and often arise in a culture to make one group seem superior to another. Further, societies devise monsters in order to create a scapegoat for social and political inequitiesRead MoreWilliam Shakespeare s The Tempest Essay1019 Words   |  5 PagesStephen Greenblatt, believes that antagonists such as Caliban from The Tempest represent more than a source of evil. Some theorists argue that Caliban should been seen as a â€Å"colonial other.† I agree, and in this paper I demonstrate and give prime examples as to why Caliban is misunderstood and depicted as a monster when in fact he should be viewed as a native of the island. According to Greenblatt’s argument, in The Tempest, Caliban should be viewed as a colonial other rather than a universal evilRead MoreWilliam Shak espeare s The Tempest886 Words   |  4 PagesIn The Tempest, by William Shakespeare, there is a main issue of whether Prospero or Caliban have the better claim to control the island. In act 1, scene 2, we learn that Prospero, Miranda (his daughter), and Caliban are all located on an island. Caliban states, â€Å"This island’s mine by Sycorax my mother, (1.2.331), which means that he has inherited this island from his mother. However, critic Stephen Orgel has argued that â€Å"Power, as Prospero presents it in the play, is not inherited but self-createdRead MoreWilliam Shakespeare s The Tempest947 Words   |  4 PagesIn Shakespeare’s The Tempest, Caliban is the primitive monster who belongs to the bottom of the power hierarchy on the island claimed by Prospero. Caliban, the original inhabitant of the island, unwillingly becomes Prospero’s slave as he uses magic to take control of the island. Prospero sees Caliban as the savage and monster who does not ackno wledge the order of civilization despite his efforts to educate him. Caliban appears as an inferior and beast-like figure from nature in the eyes of the civilizedRead MoreWilliam Shakespeare s The Tempest Essay987 Words   |  4 Pagesâ€Å"The rarer action is in virtue than in vengeance† (5.1.35-36). This quote from scene five of the Tempest gives the reader a glimpse of Shakespeare’s message regarding humanity. To be human means more than to have two feet, breathe in your lungs, and the ability to communicate. To be human is a choice. Being human means showing compassion and love for those around you. In the play the Tempest, Prospero struggles with his humanity. He possesses inhuman abilities that cause him to lose sight of theRead MoreWilliam Shakespeare s The Tempest1499 Words   |  6 PagesShakespeare’s play â€Å"The Tempest† outlines many complex characters. One of which was Prospero, former Duke of Milan and powerful sorcerer. Prospero initial ly portrays a self-involved personality and God-complex but then throughout the course of the play this personality trait transpires into a more pragmatic approach to his life. All of these traits of this character makes it difficult to analyze the true character of Prospero. In the first Act of the play, we see Prospero using sorcery to drum upRead MoreWilliam Shakespeare s The Tempest1469 Words   |  6 PagesThe Tempest brings out the discussion of rule, in this play the theme of rule is prominent, especially in the beginning of the play where the conversation between Prospero and Miranda (his daughter) lead the actions of Prospero, this paper will be analysing the hierarchy of the characters, the definition of justice for Prospero and who’s the king of Milan. Prospero has magical powers which is seen later in the play, the play starts off by the telling the story of the current king and his crew on

My Childhood - Original Writing - 1035 Words

My mom got remarried the year before I started first grade. We moved from our small two bedroom home in Austin, MN to a four bedroom farmhouse that was built in the 1890’s. I grew up most of my childhood in the farmhouse. When I was in 9th grade my family started to build a house just a few feet away from the farmhouse. It took about 5 years to finish the project, with many setbacks along the way. It wasn’t until March of this year that I actually got to live in the beautiful house that my step-dad had put so many hours of hard work and time into. I feel spoiled to death living in this house especially when I think back to what it was like growing up in an old worn out farmhouse. One of the biggest blessings the new house offers is central heating and air conditioning. I never thought it would be possible to go most of the summer season without air conditioning. It was only every now and then on very hot and humid days that we would even need the air on. The house basic ally cools itself! Growing up, our only source of air conditioning were the window AC units that we would haul up from the basement. We had a total of three units. One would go in the kitchen, one in my parent s room, and one in my brother s bedroom that was supposed to also cool the two other bedrooms that were upstairs. It didn t really work that way. The AC units used a lot of energy so my mom would only turn one or two on during the hottest part of the day. We would always complain about how hot itShow MoreRelatedMy Childhood - Original Writing Essay1683 Words   |  7 Pagesleaves would crunch beneath my steel covered toes and the fresh, cool forest wind would numb my cheeks. In my childhood years, several years after my parents’ divorce, my dad would take my sister and I out to hunting camp on the weekends. It was usually deer hunting season when we would travel there. My sister and I would hunker down and stay quiet in the early mornings before the sun would come up a nd at dusk before it would get dark. These were prime deer hunting times. My little sister Lizzy and IRead MoreMy Childhood - Original Writing Essay1312 Words   |  6 Pagesreminds me of my childhood – perhaps a name, a memory, a smell, a picture - who knows what brings the memories into my head? But recently, a memory came back with the sounds, smells, tastes, and sights that I hadn’t experienced in about 45 years. Those memories comfort me, but now smoke clouds my treasured past. Almost two years ago, my last uncle passed away. That was the end of the older generation for me. I cherish the moments I spent with him the summer before he died. My brother andRead MoreMy Childhood - Original Writing990 Words   |  4 Pageswas in for a shock. In 2003, my parents announced that they were getting a divorce. At first I didn’t really understand what was going on as I was only 8 years old. I overlooked the fact that there were always tears in mum’s eyes and that most nights I could hear constant yelling. My innocents ignored the reality of what was really going on behind the closed doors. My dad was forced to move out and he struggled to find a permanent house to live in. He stayed with my grandma in the mean while. IRead MoreMy Childhood - Original Writing985 Words   |  4 PagesMy childhood was never exactly normal or easy. My parents had split up when I was three and I was sent to live with my grandparents. My dad moved back to Ohio and I never had much of a relationship with him. My mom stayed in North Carolina, but moved to a different city. She had a nice job, a nice relationship, and she even got to visit her kids. I was always much closer to my mother than my father. A few years later, my mom lost her job and decided to move in with us to help take care of everyoneRead MoreMy Childhood - Original Writing Essay944 Words   |  4 Pagesdid my mom lose her voice?† I asked my grandma with a heavy tone. â€Å"She was 20 years old, almost the same as your current age. I still remember the day that she came to me and said ‘mom, sometimes I feel nothing in my ear. I don t know how to explain my feeling to you but it s painful and scary.’ I got shocked. She was young and she has her dreams to achieve. How can she be stuck at her 20s?† I thought my feelings was the exactly same as my grandma. Slithering beads of rain sluiced down my windowRead MoreMy Childhood - Original Writing1607 Words   |  7 Pagesurbanization, my parents frequently would bring my two younger brothers and I to parks throughout the city. Playing on the jungle gyms, swinging on the swings, and just running around was such a normal part of my childhood. 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Pharmaguard Limited

Questions: The level of each activity in the three market segments and the total cost incurred for each activity in 2015 is shown below: Activity-based cost data Activity level Pharmacare 2015 Activity General supermarket chains Pharmacy chains Pharmacist-owned single stores Total cost of activity in 2015 Orders processed (number) 140 360 1 500 $80 000 Line-items ordered (number) 1 960 4 320 15 000 63 840 Store deliveries made (number) 120 360 1 000 71 000 Cartons shipped to stores (number) 36 000 24 000 16 000 76 000 Shelf-stocking (hours) 360 180 100 10 240 $301 080 Required: 1. Compute the 2015 gross-margin percentage for each of Pharmaguards three market segments. 2. Compute the cost driver rates for each of the five activity areas. 3. Use the activity-based costing information to allocate the $301080 of other operating costs to each of the market segments. Compute the operating profit for each market segment. 4. Comment on the results. What new insights are available with the ABC information? 5. The senior management at Phramaguard plans to implement ABC in its retail operations, manufacturing operations and its medical centre operations. The staff in these divisions are not in favour of implementing ABC and the Activity-based management (ABM). They are resisting these changes. Some employees are questioning, why does the company need to change at all? 6. As a consultant, give your professional advice on the benefits and limitations of adopting ABC for all its all operations at Pharmaguard. Answers: Introduction Pharmaguard has approached Delots Management Consultants regarding implementing Activity-based Costing ( ABC ) in its retail operations. The company has three main market segments: General supermarket chains Pharmacy chains Pharmacist owned single stores Delots Management Consultants scope will be to study the current segment wise profitability and analyze the gross margin and profit numbers using the traditional method being followed by Pharmaguard. The analysis starts with analyzing the drivers of the operating costs i.e., Orders processed, Line-items ordered ( number ), Store deliveries made ( number ), Cartons shipped to stores ( number ), Shelf-stocking ( hours ), goes on to find the profitability after allocating the operating costs using Activity Based costing method ( ABC ). The results are compared and the reasons for the difference are delved into. Post the analysis, a recommendation for the use of traditional and ABC method is done so that the better method is used by Pharmaguard in future. The typical pitfalls in using either of the methods are also enumerated in the analysis below. Finally, the recommendation is made as to which method should the company adopt in future so as to iron out inefficiencies and provide better business to its market segments Analysis The company currently makes a revenue of $ 8.8 mn. 42 % of the revenue or $ 3.71 mn comes from General supermarket chains. 36 % of the revenue or $ 3.15 mn comes from Pharmacy chains. 22 % of the revenue or $ 1.98 mn comes from Pharmacist-owned single stores. The mix of the cost of goods sold is 43 : 36 : 21 for General supermarket chains, Pharmacy chains, Pharmacist owned single stores respectively. As a result, the gross margin of $ 438 k is divided into $ 108 k for General supermarket chains, $ 150 k for Pharmacy chains and $ 180 k for Pharmacist-owned single stores. Thus the gross margin % are 2.9 % for General supermarket chains, 4.8 % for Pharmacy chains, 9.1 % for Pharmacist-owned single stores. After the operating costs of $ 301 K, the operating profit is 1.5 % or $ 136 k. Orders processed 7 % of the mix of the orders processed ( 140 ) comes from General supermarket chains, 18 % the mix of the orders processed ( 360 ) comes from Pharmacy chains, 75 % the mix of the orders processed ( 1500 ) comes from Pharmacist owned single stores. In all, 2 k orders are processed with total cost of $ 80 k. The cost per activity driver is $ 40. Line-items ordered ( number ) 9 % of the mix of the Line-items ordered ( 1960 ) comes from General supermarket chains, 20 % the mix of the Line-items ordered ( 4320 ) comes from Pharmacy chains, 70 % the mix of the Line-items ordered ( 15000 ) comes from Pharmacist owned single stores. In all, 21.28 k orders are processed with total cost of $ 64 k. The cost per activity driver is $ 3. Store deliveries made ( number ) 8 % of the mix of the stores deliveries made ( 120 ) comes from General supermarket chains, 24 % the mix of the stores deliveries made ( 360 ) comes from Pharmacy chains, 68 % the mix of the stores deliveries made ( 1000 ) comes from Pharmacist owned single stores. In all, 1.48 k orders are processed with total cost of $ 71 k. The cost per activity driver is $ 48. Cartons shipped to stores ( number ) 47 % of the mix of the cartons shipped to stores made ( 36 k ) comes from General supermarket chains, 32 % the mix of the cartons shipped to stores made ( 24 k ) comes from Pharmacy chains, 21 % the mix of the cartons shipped to stores made ( 76 k ) comes from Pharmacist owned single stores. In all, 76 k orders are processed with total cost of $ 76 k. The cost per activity driver is $ 1. Shelf-stocking ( hours ) 56 % of the mix of the Line-items ordered ( 360 ) comes from General supermarket chains, 28 % the mix of the Line-items ordered ( 180 ) comes from Pharmacy chains, 16 % the mix of the Line-items ordered ( 100 ) comes from Pharmacist owned single stores. In all, 640 orders are processed with total cost of $ 10.24 k. The cost per activity driver is $ 16. Thus the total operating cost spend of $ 301 k is divided as 27 % or $ 80 k for orders processed, 21 % or $ 64 k for line item ordered, 24 % or $ 71 k for stores deliveries made, 25 % or $ 76 k for cartons shipped to stores, 3 % or $ 10.24 k for shelf stocking. Based on the ABC method of allocating overheads on the above mentioned cost drivers, $ 301 k of cost is allocated as $ 59 k for General Super market chains, $ 71.5 k for Pharmacy Chains, $ 170.573 k for Pharmacist owned single stores. This represents a mix of 20: 24: 56 for General Super market chains, Pharmacy Chains and Pharmacist owned single stores respectively Accordingly, the amounts allocated to the segments for the various operating cost heads are given below Orders processed ( number ) 7 % of the mix of the orders processed ( $ 5600 ) comes from General supermarket chains, 18 % the mix of the orders processed ( $ 14.4 k ) comes from Pharmacy chains, 75 % the mix of the orders processed ( $ 60 k ) comes from Pharmacist owned single stores. Line-items ordered ( number ) 9 % of the mix of the Line-items ordered ( $ 5.88 k ) comes from General supermarket chains, 20 % the mix of the Line-items ordered ( $ 12.96 k ) comes from Pharmacy chains, 70 % the mix of the Line-items ordered ( $ 45 k ) comes from Pharmacist owned single stores Store deliveries made ( number ) 8 % of the mix of the stores deliveries made ( $ 5.8 k ) comes from General supermarket chains, 24 % the mix of the stores deliveries made ( $ 17.3 k ) comes from Pharmacy chains, 68 % the mix of the stores deliveries made ( $ 48 k ) comes from Pharmacist owned single stores. Cartons shipped to stores ( number ) 47 % of the mix of the cartons shipped to stores made ( $ 36 k ) comes from General supermarket chains, 32 % the mix of the cartons shipped to stores made ( $ 24 k ) comes from Pharmacy chains, 21 % the mix of the cartons shipped to stores made ( $ 76 k ) comes from Pharmacist owned single stores. Shelf-stocking ( hours ) 56 % of the mix of the Line-items ordered ( $ 5.76 k ) comes from General supermarket chains, 28 % the mix of the Line-items ordered ( $ 2.88 k ) comes from Pharmacy chains, 16 % the mix of the Line-items ordered ( $ 1.6 k ) comes from Pharmacist owned single stores. Based on the above allocations, the profitability analysis i.e. operating profit is $ 49 k for General Super market chains, $ 78.5 k for Pharmacy Chains, $ 9.4 k for Pharmacist owned single stores. This represents a mix of 36 % for General Super market chains, 57 % for Pharmacy Chains, 7 % for Pharmacist owned single stores. The operating profit % is 1.3 % for General Super market chains, 2.5 % for Pharmacy Chains, 0.5 % for Pharmacist owned single stores. Based on the gross margin % , the following are the market segment ranks in terms of profitability Segment Rank Pharmacist-owned single stores 1 Pharmaguard Ltd 2 Pharmacy chains 3 General supermarket chains 4 However, after the adoption of ABC costing system for allocation of other operating costs, the ranking of market segments completely changes. The new ranking is as under Segment Operating Profit % Rank Pharmacy chains 2.5 % 1 Pharmaguard Ltd 1.5 % 2 General supermarket chains 1.3 % 3 Pharmacist-owned single stores 0.5 % 4 The market segment which was ranked 1 in the gross margin analysis has now become rank 4 after allocation of operating costs As mentioned, the senior management is in favor of the change in the costing system to ABC system while the retail ground level staff is resisting. The reason for this is evident in the results given in the answer to d above wherein the retail pharmacist owned single stores were ranked higher in terms of gross margin profitability. Hence they were benefitting. There was no basis of allocation of operating costs earlier. Hence it was reduced from the overall gross margin to arrive at operating profitability. The true profit picture emerged only after the allocation of operating costs through ABC method. The Pharmacist owned single stores are most dismally performing. There are some benefits of adopting ABC by Pharmaguard which can be understood by comparing it with the traditional method of costing. The pricing of products for Pharmaguard may be incorrect if ABC system is not used. a ) The case in point is selling prices in pharmacist owned stores seemed to be correct earlier. But now they generate the lowest profitability after ABC is used. Pricing in Pharmacist owned single stores have to increase to generate the same level of profitability as before. Pricing in general super market chains may have been set too high than the market can absorb. Hence the gross margin was dismal. But after the allocation of operating cost as per ABC system, the pricing seem to be alright. Thus there is a situation where non use of ABC system leads to incorrect setting of selling price. For certain underpriced market segments, pricing may be lower and hence profits may be squandered. For high prices set, the market may not be in a position to absorb and hence market share will be squandered. Competition will take advantage b ) The efficiencies of the team performance may not come to the fore if ABC is not used. Since the foundation is itself erroneous in the absence of ABC, the appraisal of market segment performance will be flawed. The bad performers may hide behind the incorrect costing. c )Since different market segments will have capital and revenue budget to be earmarked, the flawed profitability analysis using non ABC methods will result in good money chasing bad market segments and the segments will not actually perform. This will affect adequacy of budgets for the good segments. d ) The segments which have been allocated inadequate budgets will not be in a position to perform due to lack of funds. Thus they will not produce the quantum of goods or service up to their potential. Customers will not be optimally served and the market share of the segment will go down thereby affecting the entire company profitability as well. However, the foundation of ABC is identifying the correct drivers. If that is not done, then the entire exercise will throw wrong results and decision making will be affected. However, in cases where entities have low overhead costs, the allocation methodology would not make any great change to the overall absorption and hence the costs will be similar. In cases, where the management feels that traditional costing methods to allocate operating costs are more representative and is representing a direct driver of overhead costs, use of traditional method or Activity Based costing ( ABC ) would give same results Inference and Conclusion Thus it is clear that the ABC method of allocating costs is a superior method compared to traditional method. Delots Management Consultants feels that the company should adopt ABC and implement the same. This will help to iron out budget flaws, the tracking of performance, the pricing to the market and maintaining or increasing market share of its respective segments. References AccountingCoach.com. (2016).Activity Based Costing | Explanation | AccountingCoach. BusinessDictionary.com. (2016).What is activity based costing (ABC)? definition and meaning.. Classes.bus.oregonstate.edu. (2016).CHAPTER 11: ACTIVITY-BASED COSTING. The Economist. (2009).Activity-based costing.