John Steinbeck s Of Mice And Men - 1253 Words

Kaylin West Ms. Snyder Ms. Kovacs English 11 13 April 2015 The Struggle of the Powerless Zukav once said, The pain of powerlessness is excruciating. It is the most painful experience on earth, and everyone shares it. John Steinbeck captures the gist of this quote through the representation of his characters in Of Mice and Men. Powerlessness can be broken down into broad categories. Steinbeck focuses on the financial, gender, and cultural conflicts many Americans faced during the Depression Era. Migrant workers Lennie Smalls, George Milton, and Candy all experience financial hardship due to their inability to overcome their inevitable financial circumstances. Curley s wife struggles with being unimportant, irrelevant, and weak because of her gender. Crooks, a black man, lacks power and choice because of his ethnic background. In Of Mice and Men, John Steinbeck demonstrates the theme of powerlessness in the 1930 s through the struggles of migrant workers, women, and African Americans. In the 1930 s, migrant workers often experienced powerlessness. Migrant workers were stuck in one place, were poor, and had little to no education. In the story, migrant worker Lennie becomes helpless when trying to respond to the boss. His boss questions, Lennie, Small! [...] What can you do? (Steinbeck 22). Since Lennie is slower than the rest of the men mentally, he is dependent upon George. George has the first and last say in everything Lennie does. So, when Lennie is facedShow MoreRelatedJohn Steinbeck s Of Mice And Men1248 Words   |  5 PagesIn Steinbeck s novel Of Mice and Men, He uses imagery many times to create a realistic setting and plot. Steinbeck’s depiction of migrant workers and their daily complications during the depression are objectively precise due to his use of imagery with idioms, dreams, nature, loneliness and animal imagery. The main theme of the book transpires to be loneliness and fate. While George and Lennie, the main characters have a synerget ic relationship, fate steps in and does away with their dreams, whichRead MoreJohn Steinbeck s Of Mice And Men897 Words   |  4 Pagesthat we possess. Many people feel certain emotions based on events that have taken place in their lifetime or how they were raised throughout their childhood. In John Steinbeck’s Of Mice and Men, he portrays the feelings of isolation and loneliness in three different characters. George’s isolation is illustrated in Steinbeck’s, Of Mice and Men. George expresses many hard feelings towards Lennie at the opening of this story. â€Å"‘...you’re a lot of trouble,’ said George. ‘I could get along so easy and soRead MoreJohn Steinbeck s Of Mice And Men1243 Words   |  5 Pagesis what John Steinbeck achieves by portraying this through the characters in his novella Of Mice and Men. The main characters are affected by loneliness in their own different way throughout the novella. rf The loneliness is maintained by the challenges that the characters have to face, and they sustain those challenges of being inhumane towards each other. Crook, a figure in the story who experiences discrimination encounters the challenge of race, due to the book’s setting in the 1930’s duringRead MoreJohn Steinbeck s Of Mice And Men1080 Words   |  5 Pagesâ€Å"I want you to stay with me Lennie. Jesus Christ, somebody’d shoot you for a coyote if you was by yourself.† The novel Of Mice and Men by John Steinbeck shows the relationship between two migrant workers in the 1930s, George and Lennie, along with the other members on the new ranch that they began working on. Georgie and Lennie dreamed of following the American Dream and owning their own patch of land and the novel revolves around the dream and the obstacles that stand in their way. Lennie, a strongRead MoreJohn Steinbeck s Of Mice And Men1286 Words   |  6 PagesThe realistic fiction novella O f Mice And Men by John Steinbeck explains the journey of two migrant farm workers. Lennie and George are forced to overcome the Dust Bowl and The Great Depression around 1938. This makes jobs even harder to come by because everyone wanted one. Lennie and George were kicked out of Weed and they now work at a ranch in Soledad. At the new farm the friendship between Lennie and George becomes harder to maintain. The people on the farm are all different shapes, sizes, andRead MoreJohn Steinbeck s Of Mice And Men2167 Words   |  9 Pagesjobs. In John Steinbeck’s Of Mice and Men, George Milton and Lennie Small wander through California in search of a new job that would help them make enough money to live their American dream on â€Å"the fatta the lan’†(Steinbeck 14). George and Lennie’s hard work and determination is not enough for them to live their dream. Lennie has a mental disability that slows the two friends down from living their dream; they have to ru n from job to job because of Lennie’s unintentional actions. Steinbeck incorporatesRead MoreJohn Steinbeck s Of Mice And Men1360 Words   |  6 Pagesfeeling, thinking and acting in everyday life. In the story Of Mice and Men by John Steinbeck, a duo of farmers, George and Lennie, search for work wherever they can. Their dream of having a farm of their own is coming into reach, while George has to wield Lennie away from the temptation of Curley’s wife and the reality of what Lennie can do. John Steinbeck uses characterization to illustrate the nature of human existence. Steinbeck portrays George as a man who tries to help, and helps others soRead MoreJohn Steinbeck s Of Mice And Men1448 Words   |  6 Pages In the novella, Of Mice and Men, John Steinbeck discusses the idea of loneliness and how people who work at the ranch have no family and no future in lives. He indicates that all people at the ranch are lonely, but he specifically uses a few characters to highlight their state of being lonely and more miserable than the others. He emphasizes the loneliness of ranch life during the Great Depression, and shows how people are willing to try and find friendship in order to escape from the state ofRead MoreJohn Steinbeck s Of Mice And Men1205 Words   |  5 Pagesand the time period of John Steinbeck s novella, Of Mice and Men, exemplifies the idea that people from minorities are held back from achieving their version of the ‘American Dream’. This goes to prove not everyone will overcome the overbearing tidal waves of their hardship s, which makes the American Dream nothing more than a dream to them. Crooks, the black stable hand, faces discrimination due to his skin color as this unfortunately was common in the 1930’s. John Steinbeck uses Crooks’ situationRead MoreJohn Steinbeck s Of Mice And Men968 Words   |  4 PagesSolidifying the theme of John Steinbeck’s Of Mice and Men, the protagonist George expresses his significant loneliness despite a strong kinship with his friend Lennie, â€Å"’I ain’t got no people†¦ I seen the guys that go around the ranches alone. That ain’t no good’† (41). Published in 1937, amidst the horrific turmoil of the Great Depression, Steinbeck’s novella struck a sensitive chord with readers. Set in the heart of California’s Central Valley, this story follows two men, George and Lennie, as they

Analysis Of A Doll House By Henry James - 963 Words

In Daisy Miller by Henry James the author takes us on an adventure of a self centered American woman who has no desire to conform to society. On the contrary in A Dolls House, Henrik Ibsen shows Nora as woman who is also not bothered by society, but for less selfish reasons. Both women are willing to do what is necessary for Daisy it is what is necessary to fulfill her own needs and for Nora what is necessary to fulfill the needs of the ones she loves. Despite the motives of both women, each author shows the empowerment behind each character. James and Ibsen discuss how the power of women is portrayed through independence, courage and innocence. Independence is something everyone craves but may not always achieve. Your roots may grow this characteristic early in life or a life changing event may cause you to seek it. Daisy Miller travels throughout Europe unchaperoned until she comes across a gentleman, Winterbourne. James sets the tone of Daisy’s adventures after she meets Wi nterbourne by noting, â€Å"A young man was not at liberty to speak to a young unmarried lady except under certain rarely occurring conditions† (pg 5), which shows the outlook of the European Society. Despite the European ways, Daisy engaging with Winterbourne shows her independence from society. On the other hand, Nora plays the domesticated woman however, Nora’s independence is not portrayed as her roots as it is for Daisy. The author does not give Nora her independence until she has discovered herShow MoreRelatedShort Summary of the Great Gatsby11203 Words   |  45 Pagesdearest dreams have been of this moment, and so the actual reunion was bound to disappoint. Despite this, the love between Gatsby and Daisy is revived, and the two begin an affair. Eventually, Nick learns the true story of Gatsbys past. He was born James Gatz in North Dakota, but had his name legally changed at the age of seventeen. The gold baron Dan Cody served as Gatsbys mentor until his death. Though Gatsby inherited nothing of Codys fortune, it was from him that Gatsby was first introduced toRead MoreThe Censorship of Art Essay example14698 Words   |  59 Pagesthe daughter of free-lance journalist Kandy Stroud, who was shocked to discover that her daughter was exposed to unabashedly sexual lyrics (Stroud 1985:14). Around the same time, Susan Baker, wife of former Treasury Secretary and White House Chief of Staff James Baker, overheard her 7-year old child sing along to Like a Virgin by Madonna, which lead her to realize what’s going on in pop music (quoted in Roldan 1987:223). Also around the same time, Pam Howar, wife of a wealthy construction executiveRead MoreStrategy Management18281 Words   |  74 PagesStudies Association (Founding Member) , and the Strategic Management Society. vi rot12737_fm_i-xlvi.indd vi 17/11/11 7:37 PM Confirming Pages PREFACE The vision for this book is to provide students with core concepts, frameworks, and analysis techniques in strategy that will not only integrate their functional course offerings but also help them to become managers who make better strategic decisions. It is a research-based strategy text for the issues that managers face in a globalizedRead MoreProject Managment Case Studies214937 Words   |  860 Pagessituations, but keep in mind that the larger case studies, such as Convin Corporation and The Blue Spider Project, could have been listed under several topics. Several of the cases and situations have seed questions provided to assist the reader in the analysis of the case. An instructor s manual is available from John Wiley Sons, Inc., to faculty members who adopt the book for classroom use. Almost all of the case studies are factual. In most circumstances, the cases and situations have been taken fromRead MoreStrategic Marketing Management337596 Words   |  1351 PagesMarketin g Sheffield Hallam University and Visiting Professor, Northumbria University AMSTERDAM †¢ BOSTON †¢ HEIDELBERG †¢ LONDON †¢ NEW YORK †¢ OXFORD PARIS †¢ SAN DIEGO †¢ SAN FRANCISCO †¢ SINGAPORE †¢ SYDNEY †¢ TOKYO Elsevier Butterworth-Heinemann Linacre House, Jordan Hill, Oxford OX2 8DP 200 Wheeler Road, Burlington, MA 01803 First published 1992 Second edition 1997 Reprinted 1998, 1999, 2001, 2003 Third edition 2005 Copyright  © 1992, 1997, 2005, Richard M.S. Wilson and Colin Gilligan. All rights reservedRead MoreBusiness Journalism in India26104 Words   |  105 Pages (5) 5 Stock exchange, Sensex and its ups and downs, need for stricter monitoring, how to (5) cover Stock Exchanges, qualities of a good stock exchange reporter 6 Ethics for business journalism. Should it be a watch dog or servant of business houses? (5) Role of freebies, junkets, five star attractions and need to resist them 7 Magazine journalism: The Indian scene, eclipse of the general interest magazines, (5) stagnation of news magazines, scope for special interest magazines. The role ofRead MoreManagement Challenges for the 21st Century.Pdf60639 Words   |  243 Pages It is likely to be the nonprofit social sector. And that is also the sector where management is today most needed and where systematic, principled, theory-based management can yield the greatest results the fastest. The first Conclusion of this analysis of the ASSUMPTIONS that must underlie Management to make productive both its study and its practice is therefore: Management is the specific and distinguishing organ of any and all organizations. II The One Right Organization Concern with managementRead MoreProject Mgmt296381 Words   |  1186 PagesLeadership Chapter 2 Organization Strategy and Project Selection 1.4 Projects and programs (.2) 1.4.1 Managing the portfolio 1.4.3 Strategy and projects 2.3 Stakeholders and review boards 12.1 RFP’s and vendor selection (.3.4.5) 11.2.2.6 SWAT analysis 6.5.2.7 Schedule compression 9.4.2.5 Leadership skills G.1 Project leadership 10.1 Stakeholder management Chapter 11 Teams Chapter 3 Organization: Structure and Culture 2.4.1 Organization cultures [G.7] 2.4.2 Organization structureRead MoreHbr When Your Core Business Is Dying74686 Words   |  299 PagesMichael D. Watkins 100 Avoiding Integrity Land Mines Ben W. 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A report on Activity Based Costing Approach Free Essays

a ) Activity-based costing ( ABC ) is a bing attack that assigns activity costs to be objects on the footing on cost driver use. Costss are assigned to each major activity instead than sections and step the resources consumed by cost objects more accurately. B ) Absorption bing absorbed all operating expenses into the cost of production. We will write a custom essay sample on A report on Activity Based Costing Approach or any similar topic only for you Order Now WWonka plc ‘s budged and selling distribution cost and entire list monetary value is ?990,000 and ?9,000,000 severally. Therefore, the soaking up rate is 11 % ( ?990,000/?9,000,000 ) . Planing an activity-based costing system involves four stairss: ( 1 ) placing the major activities and resource costs, ( 2 ) assignment costs to each activity, ( 3 ) find the cost driver for each activity, and ( 4 ) delegating the cost of activities to be objects. degree Celsius ) To: Management of WWonka PLC Report on activity-based costing attack In the 1980s, more and more houses adopted activity-based costing to replace the volume-based costing system. The volume-based system merely takes history of direct costs and uses an overhead rate that may over-cost or under-cost the merchandise. By implementing ABC, it shows the consequence of differences in activities and alterations in costs. It merely charges for resources consumed and generates the most accurate costs. Firms are benefited greatly by the acceptance of activity-based costing attack. ABC assigns cost more suitably and instructively so that company could accomplish better measurings on merchandise and client profitableness. This provides information to the company for doing better strategic determinations such as pricing and gives the company a cost advantage over rivals. Besides, ABC measures the activity-driving costs more accurately. This helps the troughs identify the value-added and non-value-added activities which enables the company to further value enhancement undertakings and procedure value by doing better determinations. Besides, ABC draws director ‘s attending on those inefficiencies so that betterments can be made and allocate resources to the most good merchandise. In add-on, the betterment on cost decrease causes better cost appraisal for planning and budgeting. ABC can used to supervise costs every bit good. By comparing the costs and doing accommodation, this hel ps the house to command the cost tendencies. Furthermore, ABC can be used as a benchmark to compare the public presentation with similar houses and do betterment. Furthermore, ABC bing helps to place and command the cost of underutilization of capacity. Generally, many workss have extra capacity in off seasons. The ABC system helps to pull off capacity degree of houses to cut down the cost of fresh capacity and set the monetary value suitably. Although ABC brings many benefits to the houses, there are some restrictions that need to aware. First, WWonka plc is presently utilizing soaking up costing, put ining a new ABC system is dearly-won and time-consuming. The cost may outweigh the benefits bring to the company. Second, companies do non hold big figure of merchandises have small benefit from ABC. As WWonka has merely two types of orders, ABC attack is non that worthwhile. Third, some concern prolonging costs such as belongings revenue enhancement and mill insurance require allotments to sections and based on volume steps. These costs are hard to delegate and necessitate to utilize the volume-based cost driver. Fourthly, some costs such as advertisement disbursals, research and development are omitted in ABC system because the Generally Accepted Accounting Principles regard these costs as period costs. ABC system provides elaborate information to directors for decision-making. By activity analysis, cost can be reduced in four ways: activity riddance, activity choice, activity sharing and activity decrease. First, the directors need to place the high-value-added and low-valued-added activities and merely maintain those that add value. In WWonka, wadding is a low-valued-added activity as it will non diminish clients ‘ satisfaction much if eliminated. On the other manus, bringing is a high-valued-added activity as it increases significantly the value of the merchandise to clients. The above pie charts show the per centum cost of activities in order A and B. From the informations in portion B, the merchandising and distribution operating expenses are a‚Â ¤101.88 for order A and a‚Â ¤182.48 for B. The list monetary value of order B is a‚Â ¤400 lower than order A, directors could set the list monetary value of order B somewhat in order to do order B more profitable. Besides, from the charts, we can see that the wadding costs occupy rather a big part of the entire operating expenses in both order A and B. As wadding is a comparatively low-value-added activity, WWonka could take down the wadding cost for illustration by utilizing cheaper or recycled wrapping stuff and go more environmentally friendly. Furthermore, WWonka could buy larger bringing vehicles which can transport more bundles in one clip. This could cut down the clip of going back to the house and shortens the bringing clip. Furthermore, in order B, the specific bringing distance is 48 stat mis which is about 5 times of order A ( 10 stat mis ) , it might be inefficient if present both A and B together by utilizing the same vehicle. WWonka could present order A A ; B individually in order to use the bringing vehicles more expeditiously. In add-on, the other operating expenses contribute a high part of the operating expenses every bit good. These cost may deduce from reviews, blessings and rework. These activities can be eliminated by quality confidence methods such as ISO 9000 and entire quality direction. These can keep the quality of cocoas and some of the costs can be eliminated or reduced. Finally, WWonka can better public presentation and cut costs by concern procedure reengineering, the reengineering squads can utilize the informations in portion B and reengineer the procedure and do betterments in every facets. Through activity-based direction, directors can better efficiency and effectivity of the organisation and increase profitableness and fight. vitamin D ) Activity-based bing brings many benefits to the company. However, it is non the optimum costing system for every organisation. Generally, ABC is effectual for organisations that have intensive competition, diverse scope of merchandises, operating expenses are the chief cost of the merchandise and high handiness of information aggregation processs and resources. For individual merchandise houses, all costs are attributed to the individual merchandise straight, the operating expenses consumed by each merchandise are comparatively similar or equal and will merely creates small deformation of costs when utilizing volume-based-costing system. It is non worthwhile to run ABC. However, when there is a high diverseness of merchandises, ABC calculates the costs more accurately than volume-based costing. In a merchandise mix company, every single merchandise has different parts in ingestion of operating expenses because of different merchandise size, complexness, setup clip and procedure. Each single merchandise ‘s usage of resources differs from the usage of volume-based cost drivers so that it can non mensurate by the volume-based-costing systems. Otherwise, it may hold cost deformation and cause important errors in determination. Hence, ABC is effectual for merchandise mix instead than individual merchandise house. Besides, cost construction is a standard to make up one’s mind the effectivity of a costing system. ABC will be most effectual when operating expenses have a important part of entire cost and big portion of the costs is non related to production volume straight. For illustration, in an accounting house, supplying professional services to clients is the chief occupation of the company. Wages are the largest cost while indirect costs merely constitute a low proportion of the entire costs. In this instance, labor costs are the bulk of the entire cost and ABC is less preferable as the costs could be traced easy. In contrast, a fabrication house will hold wholly different cost construction. The indirect operating expenses have a high proportion of the entire costs. For these types of houses, ABC is more effectual because the volume-based costing system causes inaccuracies in delegating costs and has negative impact on the company. Furthermore, the handiness of information aggregation processs and resources is one of the factors as good. In order to run a sophisticated ABC system, it needs plentifulness of financess and clip. Therefore, companies need to hold sufficient resources such as capital and professional technicians to run ABC. Furthermore, companies need to make research to construct up a set of singular processs for the system. If a company does non hold proper processs to roll up information that the system needs, it would non work decently and direction can non do the best determination and betterment for the house suitably. Therefore, insufficient of information can non ease an first-class activity-based costing system. The more information the company collects, the easier to put up the system and run more efficaciously. However, on the other manus, ABC system will non work successfully if the company does non hold sufficient information in puting up the processs. Hence, handiness of information is of import to impact the effectivity of ABC. To sum up, high handiness of i nformation aggregation processs and resources would ease an effectual ABC and frailty versa. In decision, activity-based costing system reduces deformation of costs and outputs information for direction to steer decision-making. Therefore, although implementing and ABC system is clip devouring and expensive, it is still worthwhile to run as the benefits from ABC normally exceeds the cost of put ining the system. How to cite A report on Activity Based Costing Approach, Essay examples

A report on Activity Based Costing Approach Free Essays

a ) Activity-based costing ( ABC ) is a bing attack that assigns activity costs to be objects on the footing on cost driver use. Costss are assigned to each major activity instead than sections and step the resources consumed by cost objects more accurately. B ) Absorption bing absorbed all operating expenses into the cost of production. We will write a custom essay sample on A report on Activity Based Costing Approach or any similar topic only for you Order Now WWonka plc ‘s budged and selling distribution cost and entire list monetary value is ?990,000 and ?9,000,000 severally. Therefore, the soaking up rate is 11 % ( ?990,000/?9,000,000 ) . Planing an activity-based costing system involves four stairss: ( 1 ) placing the major activities and resource costs, ( 2 ) assignment costs to each activity, ( 3 ) find the cost driver for each activity, and ( 4 ) delegating the cost of activities to be objects. degree Celsius ) To: Management of WWonka PLC Report on activity-based costing attack In the 1980s, more and more houses adopted activity-based costing to replace the volume-based costing system. The volume-based system merely takes history of direct costs and uses an overhead rate that may over-cost or under-cost the merchandise. By implementing ABC, it shows the consequence of differences in activities and alterations in costs. It merely charges for resources consumed and generates the most accurate costs. Firms are benefited greatly by the acceptance of activity-based costing attack. ABC assigns cost more suitably and instructively so that company could accomplish better measurings on merchandise and client profitableness. This provides information to the company for doing better strategic determinations such as pricing and gives the company a cost advantage over rivals. Besides, ABC measures the activity-driving costs more accurately. This helps the troughs identify the value-added and non-value-added activities which enables the company to further value enhancement undertakings and procedure value by doing better determinations. Besides, ABC draws director ‘s attending on those inefficiencies so that betterments can be made and allocate resources to the most good merchandise. In add-on, the betterment on cost decrease causes better cost appraisal for planning and budgeting. ABC can used to supervise costs every bit good. By comparing the costs and doing accommodation, this hel ps the house to command the cost tendencies. Furthermore, ABC can be used as a benchmark to compare the public presentation with similar houses and do betterment. Furthermore, ABC bing helps to place and command the cost of underutilization of capacity. Generally, many workss have extra capacity in off seasons. The ABC system helps to pull off capacity degree of houses to cut down the cost of fresh capacity and set the monetary value suitably. Although ABC brings many benefits to the houses, there are some restrictions that need to aware. First, WWonka plc is presently utilizing soaking up costing, put ining a new ABC system is dearly-won and time-consuming. The cost may outweigh the benefits bring to the company. Second, companies do non hold big figure of merchandises have small benefit from ABC. As WWonka has merely two types of orders, ABC attack is non that worthwhile. Third, some concern prolonging costs such as belongings revenue enhancement and mill insurance require allotments to sections and based on volume steps. These costs are hard to delegate and necessitate to utilize the volume-based cost driver. Fourthly, some costs such as advertisement disbursals, research and development are omitted in ABC system because the Generally Accepted Accounting Principles regard these costs as period costs. ABC system provides elaborate information to directors for decision-making. By activity analysis, cost can be reduced in four ways: activity riddance, activity choice, activity sharing and activity decrease. First, the directors need to place the high-value-added and low-valued-added activities and merely maintain those that add value. In WWonka, wadding is a low-valued-added activity as it will non diminish clients ‘ satisfaction much if eliminated. On the other manus, bringing is a high-valued-added activity as it increases significantly the value of the merchandise to clients. The above pie charts show the per centum cost of activities in order A and B. From the informations in portion B, the merchandising and distribution operating expenses are a‚Â ¤101.88 for order A and a‚Â ¤182.48 for B. The list monetary value of order B is a‚Â ¤400 lower than order A, directors could set the list monetary value of order B somewhat in order to do order B more profitable. Besides, from the charts, we can see that the wadding costs occupy rather a big part of the entire operating expenses in both order A and B. As wadding is a comparatively low-value-added activity, WWonka could take down the wadding cost for illustration by utilizing cheaper or recycled wrapping stuff and go more environmentally friendly. Furthermore, WWonka could buy larger bringing vehicles which can transport more bundles in one clip. This could cut down the clip of going back to the house and shortens the bringing clip. Furthermore, in order B, the specific bringing distance is 48 stat mis which is about 5 times of order A ( 10 stat mis ) , it might be inefficient if present both A and B together by utilizing the same vehicle. WWonka could present order A A ; B individually in order to use the bringing vehicles more expeditiously. In add-on, the other operating expenses contribute a high part of the operating expenses every bit good. These cost may deduce from reviews, blessings and rework. These activities can be eliminated by quality confidence methods such as ISO 9000 and entire quality direction. These can keep the quality of cocoas and some of the costs can be eliminated or reduced. Finally, WWonka can better public presentation and cut costs by concern procedure reengineering, the reengineering squads can utilize the informations in portion B and reengineer the procedure and do betterments in every facets. Through activity-based direction, directors can better efficiency and effectivity of the organisation and increase profitableness and fight. vitamin D ) Activity-based bing brings many benefits to the company. However, it is non the optimum costing system for every organisation. Generally, ABC is effectual for organisations that have intensive competition, diverse scope of merchandises, operating expenses are the chief cost of the merchandise and high handiness of information aggregation processs and resources. For individual merchandise houses, all costs are attributed to the individual merchandise straight, the operating expenses consumed by each merchandise are comparatively similar or equal and will merely creates small deformation of costs when utilizing volume-based-costing system. It is non worthwhile to run ABC. However, when there is a high diverseness of merchandises, ABC calculates the costs more accurately than volume-based costing. In a merchandise mix company, every single merchandise has different parts in ingestion of operating expenses because of different merchandise size, complexness, setup clip and procedure. Each single merchandise ‘s usage of resources differs from the usage of volume-based cost drivers so that it can non mensurate by the volume-based-costing systems. Otherwise, it may hold cost deformation and cause important errors in determination. Hence, ABC is effectual for merchandise mix instead than individual merchandise house. Besides, cost construction is a standard to make up one’s mind the effectivity of a costing system. ABC will be most effectual when operating expenses have a important part of entire cost and big portion of the costs is non related to production volume straight. For illustration, in an accounting house, supplying professional services to clients is the chief occupation of the company. Wages are the largest cost while indirect costs merely constitute a low proportion of the entire costs. In this instance, labor costs are the bulk of the entire cost and ABC is less preferable as the costs could be traced easy. In contrast, a fabrication house will hold wholly different cost construction. The indirect operating expenses have a high proportion of the entire costs. For these types of houses, ABC is more effectual because the volume-based costing system causes inaccuracies in delegating costs and has negative impact on the company. Furthermore, the handiness of information aggregation processs and resources is one of the factors as good. In order to run a sophisticated ABC system, it needs plentifulness of financess and clip. Therefore, companies need to hold sufficient resources such as capital and professional technicians to run ABC. Furthermore, companies need to make research to construct up a set of singular processs for the system. If a company does non hold proper processs to roll up information that the system needs, it would non work decently and direction can non do the best determination and betterment for the house suitably. Therefore, insufficient of information can non ease an first-class activity-based costing system. The more information the company collects, the easier to put up the system and run more efficaciously. However, on the other manus, ABC system will non work successfully if the company does non hold sufficient information in puting up the processs. Hence, handiness of information is of import to impact the effectivity of ABC. To sum up, high handiness of i nformation aggregation processs and resources would ease an effectual ABC and frailty versa. In decision, activity-based costing system reduces deformation of costs and outputs information for direction to steer decision-making. Therefore, although implementing and ABC system is clip devouring and expensive, it is still worthwhile to run as the benefits from ABC normally exceeds the cost of put ining the system. How to cite A report on Activity Based Costing Approach, Essay examples