Oscar Zeta Acosta Essay Example for Free

Oscar Zeta Acosta Essay Abstract The paper that I wrote talks about Oscar Zeta Acosta and his impact on the Chicano community. In the leaders contribution I talk about how Acosta was an attorney for the Chicano movement and generated controversy. In the leaders contribution section I talk how Acosta addressed political, social, and educational injustices against Chicanos. Acosta used his time and profession to help the Chicano movement. He contributed through two of his books that are a major part of the Chicano literacy renaissance. He also clashed with the Judicial system a lot of times for reasons that he thought were right. In the section others perspectives I talked about how he was scrutinized by many people but was still recognized through his significance in the Chicano movement. Leaders Context Oscar Zeta Acosta was born in El Paso, Texas on April 8, 1935. A little after he turned five he and his family moved to Californias San Joaquin Valley because his family couldnt make a living during the Depression. His parents started working as migrant field workers. Acostas father was different from other people. He had a passion for competition he had to compete with people more then anything. When Acosta was little his father would always make him argue with him. As he said in his book Oscar Zeta Acosta: The Uncollected Works I guess that is where I became as nasty as I am. (5). When Acosta went to high school he wasnt one of the average Chicanos going to school. He became involved in sports and music he was also president of his class. He got a scholarship for music at the University of Southern California. But he decided not to go. After finishing high school, Acosta joined the U.S. Air Force. Acosta then worked his way through college, becoming the first member of his family to graduate. Acosta attended night classes at San Francisco Law School and passed the California Bar exam in 1966 on his second try. (Oscar Zeta Acosta: The Uncollected works) In 1967, Acosta began working as an antipoverty attorney for the East Legal Aid Society in Oakland, California. Then he moved to East Los Angeles, where he joined the Chicano Movement and generated controversy as an activist attorney during the years 1968-1973. But his activities began in Oakland but it was in East Los Angeles where he gained notoriety. He defended various Chicano protest groups and activists such as the Saint Basil 21 and Rodolfo Corky Gonzalez. As an attorney, he figured prominently in legal cases which addressed political, social, and educational injustices against Chicanos. Acosta is also a well known author of two most important novels of the Chicano Protest Movement. An Autobiography of a Brown Buffalo (1972), and The Revolt of the Cockroach People (1973) . Acostas characteristics involve him being savage, nasty, not giving up nor letting anyone out him down as he said in his novel The Autobiography of a Brown Buffalo I dont give a shit what other people have to say about me(130). I believe that all of these characteristics has made him, become who he was. Because he didnt care what others thought about him, he kept on going when things got hard . Acostas father had to do a lot with him becoming like this, because Acostas father would push Acosta to become better then anyone else made him become the nasty interior person he was. He would never show his emotions and never really found his true identity because Acostas father would always push him to do extracurricular activities, and he didnt have that extra time to spend it with the other Chicanos out on the block. It was until later on working as a Legal Aid and saw the Chicanos rioting and walking out for causes he didnt know existed. Leaders Contribution Oscar Zeta Acosta contributed to the Chicano community through two novels that he wrote. Those two novels were a literary contribution to the Chicano community and movement. He used his profession as an attorney to defend Mexican/ Chicano walk outs for better education. Acosta demonstrated his contribution through joining the Chicano movement. He used his profession as an attorney to defend various Chicano protest groups and activists such as the Saint Basil 21 which was The Catholics for la Raza the coalition in an ill-fated protest at St. Basil’s on Christmas Eve, 1969 and also the Rodolfo Corky Gonzalez where he led a Chicano contingent to the Poor People’s March on Washington D.C and issued a â€Å"plan of the Barrio† which demanded better housing, education and restitution of pueblo lands. Acosta figured prominently in legal cases which addressed political, social, and educational injustices against Chicanos. He frequently clashed with the judicial system, winning ardent supporters as well as making political enemies. He also contributed two novels that he wrote called Autobiography of a Brown Buffalo (1972), and The Revolt of the Cockroach People (1973) . Those were two novels that were highly acclaimed as major contributions to the Chicano literary renaissance. Acosta was a catalyst for change because he contributed his time and profession to the Chicano Movement. Acosta defended his community and race and he also took cases that defended Chicano education, and Chicano rights. He contributed to the Chicano literary renaissance. He is someone that may not be well known to everyone because no one talks about him now but during the Chicano movement he was a catalyst for change because he helped the Chicano community be what it is today by not attaining the injustices they had in the education and in the living of the Chicano community. Other Perspectives Oscar Zeta Acosta is a controversial Chicano author, activist and attorney whose work focuses on ethnicity and ways that people of Mexican ancestry in the United States forge an awareness of themselves and how they get treated by other people. Even though Acosta sometime contradicts himself he is still considered by a few a very great person and activist. The website  ¡Para Justicia y Libertad! said that Acosta was A gifted writer and storyteller, an activist, a civil rights attorney, and is considered the Malcolm X of the Chicano/a community. Also in the article called Oscar Zeta Acosta: One of God’s own prototypes he said Oscar was a legendary, compelling figure in Chicano history his remains in the shadows of the general American culture ( p.1) . There is one thing was for sure that most Chicana would say that he was a feminist and grouse! (Bandido 115) . Some Chicanas even dislike the way he talks about women in his book. He talks about women as if they were objects and he also talks about them in a vulgar way in the books by calling them bitches of hoers. He also talks in a very feminist way, when you read his books you can notice how he mentions or trys to lower the feminine perspective and the mentality of a women. Conclusion Based on the research I have conducted it is my view that Oscar Zeta Acosta was a key component in the Chicano movement because of the role he took by defending the Chicano community when no one would defend them, and especially because Acosta took his profession and his time to defend them. His work affected my life because it showed me that in life you have to pursue your goals to achieve them. Even though it might be tough there reachable. What surprised me about Acosta was his language in his books because I thought an attorney would not talk or especially write a book with vulgar and derogatory language. Another thing that also surprised me about Acosta was that he was a feminist I believed that someone that would defend people like the Chicano community because of the injustices they are facing in society would discriminate other people. Acostas importance during his lifetime was that he was an essential part in fixing the Chicano education and living in the Anglo world. Reflection Leader Selection.I am pleased with my catalyst for change choice Oscar Zeta Acosta. I learned more about the Chicano education injustices and also about the Chicano movement. Even tough there where parts that I wasnt pleased about hearing like on how he was a feminist and how vulgar he talked about women in his books and how he just thought they were objects. I still found my catalyst for change interesting like on how he wasnt like the rest of the Chicanos while he was growing up, he was like an outsider to his own race. Methodology. At first it was difficult to find books that Acosta has written or books that talk about him, because every book store I went to said they did not have them but they could always order them but it would take about to two weeks and when I would say no thank you ill try some where else they would look at me if I was crazy. At the end I ended up going to the downtown public library and I was luck there was only one copy of the books. Maybe next time what I would do differently is choose a person that has sources that are available everywhere. I believe that I did pace my self with reading the books and writing the paper. My time management was effective at times, because there was times I go carried away doing other things but I would still do my paper even though at times I would have to sleep late. Critical Reading. Reading the sources was some what difficult because of the language and sometimes the metaphors he used. What I learned about the whole reading concept is that it is going to be very useful in college and that you have to learn how to pace yourself when you read also that you have to skim the book, also having a dictionary in hand would be very useful to. Note taking did become easier as I worked along. I found note taking very useful since the books I was reading were not mine so I couldnt highlight the important information that I would be using for my research paper. I found the note taking system very useful, probably the other useful thing that would of helped me would have been if the books were mine because I wouldnt have speed threw the books to get them in by their due date. Writing. In writing my research paper the difficulty I faced was not knowing how to get my point across I found that difficult to do because everyone that read my research paper did not know who Oscar Zeta Acosta was. Probably the one thing that would of been useful was choosing a person that people knew at least the name to. The paper we got with the prompt and the instructions on what we had to answer helped a lot because while I was writing my paper I was looking back to see if I answered the prompt and followed the instructions and criteria. The skills that I believe that I need to work on is on my writing and how I try to get my point across because I found that hard to do. The skill that I believe that I was getting better at was knowing how to paraphrase. Experience. I did enjoy working on this project alone because I worked on it at my own pace, but I do enjoy working with others. I believe this research paper would have been better in group because you dont have top rush threw books because everyone can read a book, also because everyone has their own style of writing and looks at the prompts differently so it would have been easier because everyone could have contributed through their opinions and ideas and could have answered the prompt more efficiently. I believe that the most interesting part of this research paper was getting to know everything that your catalyst for change did, because I just knew a couple of thins that Acosta did like being a lawyer and defending the Chicano community, but I didnt know or have a clue everything else he did and how he acted and how he was a feminist. I believe that the most difficult thing about the research paper was the paper itself, because everything was just new to me because I have ever used MLA format before.

Summary of Teaching Philosophy and Objectives Essay -- Philosophy of E

Summary of Teaching Philosophy and Objectives My desire to teach is based upon the belief that teaching will provide me with a challenging and rewarding career. This is my second college experience as I have accomplished a Bachelor of Science degree in Business Administration and pursued jobs in the field of retail management and the banking industry. However, I found those career paths to be lacking in terms of fulfillment. I have come to the realization that I want my life’s work to accomplish more than a numerical salary. Teaching is the profession that will provide the opportunities for me to reach these goals. The philosophical stance that will guide my approach to teaching is idealism. For I believe that the individual is a creation of God’s own image and has free will. With this established, the process of learning is self-initiated. Plato best described this principle of idealism in his writing entitled â€Å"Allegory of the Cave† in which he states: â€Å"Whereas, our argument shows that the power and capacity of learning exists in the soul already; and that just as the eye was unable to turn from darkness to light without the whole body, so too the instrument of knowledge can only by the movement of the whole soul be turned from the world of becoming into that of being, and learn by degrees to endure the sight of being, and of the brightest and best of being, or in other words, of the good.† I agree with Plato’s reasoning that our cre...

Globalization Essay

Effects of Globalization As Candied said (a character created by Voltaire), we must cultivate our garden. Globalization causes diversity between cultures because unfortunately thanks to globalization, the world changes negatively day by day and also cultures are shaped according to this change. In today’s world we have to cultivate ourselves In order to exist in society, Cooperation in cultures helps to follow this change and creates new identities. According to Tyler Cowmen, globalization has a cultural benefits for society but in contrast Dry. Stranger argues that globalization creates a monotone identities which people want to attain It. Thus, this change which we call cross-culture has both negative and positive side and from my point of view, It’s true that cross-culture has positive effects for creating diversity in cultures but by a majority, globalization has a negative side on us as Dry. Stranger claims. Society’s perspective determine women and men roles in society. Before the period of globalization there was a definitive gap between genders. Thus, thanks to globalization, society’s point of view changes on man and women positively. Before, women have to look beautiful, made-up and have specific body size which makes them all seem bland and plastic like Barry dolls. They don’t have right to work because they are fragile, naive and emotional but In contrast, man has to be a bread winner because they are strong, not sensitive and independent. Therefore Simons De Behavior (French philosopher) used Hedge’s description of the master-slave dialectic. She compared the terms â€Å"master† and â€Å"slave† with â€Å"subject† and â€Å"other. She claims â€Å"The subject Is the absolute. The other Is the inessential. † (Stanford Encyclopedia of Philosophy, 2010) Therefore she argues hat there is a huge inequality between genders and this inequality put women into the background. However, after the French revolution, the world started to change. The absolute monarchy that had ruled France was over; people became aware of what they were and what they can do. Thus, this revolution caused a big change in Europe, After this revolution, Europe had entered into three revolutions and the most effective one was is the industrial revolution. Thanks to the industrial revolution, society perspective was shaped differently because states started to cooperate between each other. As a conclusion, society needs more labor and this event caused a change in gender roles. Women may also place in the work place which reduces the inequality between man and women. Also this is a revolution of new identities because we act our social roles how society wants. This revolution causes a change in social perspective, culture, so people’s view Is also change which creates new identities. After all. People developed themselves. As Tyler Cowmen claims â€Å"Look at a book and ask yourself, where does paper come from, where does printing come from, where do the ideas in the book come from? What’s the religious background of the author? (Really Creative Destination August,2003) Thanks to revolution, Europe made a trade between each other which caused a diversity in cultures. They changed all their view in every subject especially in gender roles. Thus, this interaction caused a change in whole world. People became more open-minded and they cultivate ‘Off Cowmen affirms, these discoveries created more comfortable lives. Consequently, I’m agree with the idea that interaction lead to the development of personality. It’s true that globalization has a positive side as has been illustrated, but in my opinion, costly, it has a negative side. For instance, the inequality between rich and poor increases. The Rich get richer and poor get poorer. Economic power causes this difference which influences the culture. It’s indispensable that people should protect their own traditions but globalization cause a loss of cultural identities. Most of the world tries to act according to American lifestyle because America has all the economic, politic power. Therefore, globalization can lift people out of poverty but the inequalities between groups get stronger. People wear same clothes; same shoes and eat same foods such as fast food. They follow same trends and same dream so as Dry. Stranger claims â€Å"As humans we naturally measure ourselves to those around us, but now we live in a ‘global village’ we are comparing ourselves with the most ‘significant’ people in the world and finding ourselves wanting. † (Bates, 2011). Accordingly, this global village which Dry. Stranger mentions causes a loss of cultural identities because we act and try to be like a dominant culture. In fact, we don’t want to be like a dominant culture. They force us to be like them, they manipulate our brains so they make pressure on us that we should act according to their rules. For example; George Orwell explains this situation in one of them his books which is 1984. In 1984, he creates a character which he entitles Big Brother who is a dictator of his own state and he forces his people to obey them. He manipulates their brains and he gives a role to play for existing in society. Thus these people loss their identity also their personality as we do. The another example is sass’s Turkey which we experienced the period of wrong westernizes due to media and literary influence. In sass’s all of Turkish people try to live like Europe. However, their lifestyle is not laid for our culture so in time family values changed and were mostly lost. Also our language started to get lost their value which is a another negative side of globalization. Languages lost their value day by day and it’s a big cultural loss because language is the most important element of identity. As Tyler Cowmen approved the cross-culture, he also add â€Å"In terms of culture, there is a loss. For instance, it’s absolutely true that a lot of languages are dying. † (Really Creative Destination August,2003). Therefore in sass’s Turkey people migrate to Europe and if e read the books of this time we will observe that writers use French in order to use Turkish. Also if we regard today’s world everyone use English in order to use their tongue. In this manner, I may say that, globalization creates diversity but this diversity also creates a chaos in culture because people start to take someone as a roll-model and try to live like that. In this case, we observe a loss in cultural traditions which makes a negative effects on society. Again Taylor Cowmen argues â€Å"The Julian Simon point that the gains are much larger than the costs is certainly true. Really Creative Destination August,2003). I’m totally disagree with this claim so from my point of view, in this situation, the costs are much larger than the gains because when we lost cultural values there will defends that globalization has a positive effect on cultures because thanks to diversity people make change in t heir perspective especially, they start to know many cultures which help to develop themselves. However I’m disagree with this idea like Dry. Stranger. Globalization damages cultural values. It’s true that thanks to globalization people are not stay shallow but constantly, it causes a loss in cultural identities. Therefore, I assert the idea of protectionism. Everyone should protect their cultural values and be aware of what they are. Otherwise; in the future, there will be a monotone people as Dry. Stranger asserted. Eventually, this cultural interaction causes a shape in society negatively to the contrary of the claim of Taylor Cowmen. Works Cited Ibuprofen, Debra. â€Å"Stanford Encyclopedia of Philosophy’ 2010. Simons De Behavior. Cowmen, Tyler. â€Å"Really Creative Destruction August† September, 2003. Interviewed by Nick Gillespie of Reason Magazine. Bates, Claire. â€Å"The Daily Mail†.

Choosing a Career Path - 1086 Words

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Tobacco Advertisement Why Restrict Marketing of Tobacco...

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Verhulst Des Moines Area Community College Ankeny, IA John Wiley Sons, Inc. Associate Publisher Executive Editor Senior Editoral Assistant Marketing Manager Marketing Assistant Production Manager Senior Production Editor Freelance Development Editor Senior Designer Interior Design Senior Media Editor Senior Photo Editor Production Management Cover Design Cover Credit George Hoffman Lise Johnson SarahRead MoreLibrary Management204752 Words   |  820 PagesCard Number: 2007007922 ISBN: 978–1–59158–408–7 978–1–59158–406–3 (pbk.) First published in 2007 Libraries Unlimited, 88 Post Road West, Westport, CT 06881 A Member of the Greenwood Publishing Group, Inc. www.lu.com Printed in the United States of America The paper used in this book complies with the Permanent Paper Standard issued by the National Information Standards Organization (Z39.48-1984). 10 9 8 7 6 5 4 3 2 1 To our grandchildren Annika, Jacob, Katherine, Madison, Magnus, and Molly

The Battle Of The Confederacy During The Civil War

Discussion Introduction â€Å"See what a lot of land these fellows hold, of which Vicksburg is the key! The war can never be brought to a close until that key is in our pocket† (Korn, 1985, p. 17). This quotation from the 16th President of the United States, Abraham Lincoln, demonstrates how vital the city of Vicksburg was to the survival of the Confederacy during the Civil War. The city, which is located on the Mississippi River on the western border of Mississippi, was under Confederate control for over two years of the war, when it was surrendered to Ulysses S. Grant and his Union forces on July 4, 1863 after a successful siege. Many consider the Union takeover of Vicksburg, combined with the Union victory at the Battle of Gettysburg, which concluded just one day before, as the turning point of the war in favor of the United States. Evaluating Evidence Political Factors. One of the main reasons that Vicksburg was so significant to the Confederacy was its strategic location. Located directly on the Mississippi River, it connected the Trans-Mississippi states (Louisiana, Arkansas, and Texas) to the rest of the Confederate States to the east. The Confederate army needed all the help it could get, so the supplies and manpower that the Trans-Mississippi states provided were crucial to its survival. Also, because it joined two sections of the Confederacy together, it allowed for all of the Confederate states to be unified. As Jefferson Davis, the President of the Confederate StatesShow MoreRelatedThe Unions Ability to Conduct Total Warfare and Confederate Defeat931 Words   |  4 PagesAbility to Conduct Total Warfare and Confederate Defeat The American War for Independence was a successful struggle of a smaller nation fighting a larger, more powerful force. However, in the case of the American Civil War, the larger more powerful Union defeated the southern Confederacy. 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Management Control Systems Final Written Case Assignment Free Essays

Management Control Systems Final Written Case Assignment Budgeting and Performance Evaluation at the Berkshire Toy Company Prepared for: Karen M. Foust, Ph. D. We will write a custom essay sample on Management Control Systems Final Written Case Assignment or any similar topic only for you Order Now , C. P. A. Adjunct Professor at Tulane University A. B. Freeman School of Business New Orleans, Louisiana Prepared by: Andres A. Calderon andres. calderon@ieminc. com PO Box 21420 Baton Rouge, LA 70893 Date: September 4, 2000 Background Janet McKinley’s father, Franklin Berkshire, founded Berkshire Toy Company (BTC) in 1974. In 1988 Janet worked her way up to the position of Assistant to the President after completing her MBA. Janet promoted employee participation and teamwork. The company went public in 1991, and in 1993 Mr. Berkshire retired, leaving Janet as corporate CEO. In 1995 Quality Products Corporation, a company with a wide variety of products, acquired BTC for $23 million. Janet had an agreement that allowed her to continue to work for BTC for at least 5 years at an annual salary of $120,000. The company had a staff of 241 employees organized in three different departments: purchasing (11 employees managed by David Hall), production (175 employees managed by Bill Wilford), and marketing (52 employees managed by Rita Smith)1. BTC produces a fifteen-inch, fully jointed, washable, stuffed teddy bear. The bear is packaged in a designer box and is accompanied by an unconditional lifetime guarantee, and a piece of chocolate candy. The bears are accessorized according to customer order specifications. Internet sales began in 1997. Janet has just received the June 30, 1998 income statement showing Operating Income at $1,632,317 below budget, while Total Revenue is at $1,440,487 above budget (see Exhibit 1). Janet is having trouble understanding how the company’s revenue is thriving, but the company is not generating profits as expected. Current Situation BTC is a decentralized division of Quality Products Corporation that has been experiencing growth in sales over the past four years (see Exhibit 2a). BTC’s strategy is to have an enhanced product image, build customer brand loyalty through product differentiation, and produce an all American quality product. BTC implemented a management compensation plan in 1997; the plan is structured as follows: †¢ †¢ David at Purchasing: 20% of net materials price variance, assuming favorable Rita at Marketing: 10% of excess variance of net revenue, assuming favorable 1 The remaining three employees are Janet, her secretary, and her secretary’s assistant †¢ Bill at Production: 3% of net variance in material, labor, variable overhead, labor rate variance, and the variable and fixed overhead spending, assuming favorable variances The bear is hand made and the quality of material acquired by purchasing can negatively affect production generating excess waste or potentially jeopardizing the quality of the product. Marketing sells the bear through catalogs, company’s retail store adjacent to the factory, Internet sales, wholesale to department stores, toy boutiques, and other specialty retailers. Most orders are shipped the same day as they are received. Commissions of 3% are paid on retail store sales and sales to wholesale buyers, no commissions are paid on catalog sales. Internet sales began in 1997 with bears being sold at a wholesale price of $32. The Marketing and the Purchasing departments seem to be operating well, but the Production department manager has identified the following problems: production was affected by materials ruined during flood, raw material is substandard, high rate of product stock-out, deviations from standard production plans, overtime to met sale demands is high, overworked staff, plant is at maximum capacity, and maintenance is almost impossible to be scheduled. Analysis of the Case Non-quantitative BTC could work an alliance with its supplier in such a way that raw material is guaranteed to meet high levels of quality. Currently Bill in production receives the raw material from David at purchasing, so inspections for defective material happen at the time of production and under the pressure of orders piling up awaiting production. David does not have any incentive to provide quality, but just to reduce his cost. Current incentive plan is not working to the advantage of the Production department, it is not fair to have bonus linked to factors that cannot be controlled by the responsible manager. Incentives are structured in such a way that they encourage â€Å"low balling† revenue figures by the Marketing and â€Å"high balling† raw material price budgets by the Purchasing manager. A budget of zero sales to be achieved by the Internet deployment, supported by an expensive national radio campaign, is not acceptable and should not be rewarded. Quantitative Analysis The favorable sale revenue of $1,440,487 can be explained by a favorable impact of Internet sales2 (+307%), an unfavorable effect of the Retail and Catalog sales (-214%), and a negligible budget variance (+7%) explained by the Wholesale efforts. Ninety one percent (equivalent to $2,300,980) of the unfavorable Total Variable Cost variance ($2,515,896) can be attributed to unfavorable variances in: Direct Labor (39% or $980,305), Variable Overhead (27% or $679,361), and Variable Selling Expense (25% or $641,314) (See Exhibit 4). Almost the entire unfavorable variance of fixed cost can be attributed to the unfavorable variance in Selling Expenses. The Direct Labor3 variance is mainly due to a variance of 42% (from 1. 2 budgeted to 1. 7 actual) labor hours per unit and a variance in salary rate from $8. 0 budgeted vs. $8. 17 actual. The Variable Overhead also affected by the unfavorable 1. 7 hours per unit of direct labor, contributed with an unfavorable amount of $181,639 (see Exhibit 6c). The Variable Overhead Cost per Hour went up due to the additional overhead. The Variable Selling Expense caused an unfavorable variance of $ 443,100 due to the added cost per unit (see Exhibit 6c). Average price per unit sold $44. 37 compared to a $46. 45 budget. The mix variance stemmed mostly from a price difference between Retail Catalog ($49) and Internet ($42) sales. The 280,000 units are distributed between Retail Catalog (85%) and Wholesale (15%) sales. Using the Static Budget Mix expected sales are of $15,122,083 (see Exhibit 5). Fixed Cost Selling Expenses caused an unfavorable variance of $560,192 to the budget, compared to a negligible favorable increase of $261 to budget due to the Fixed Cost Administrative Expense. 4 Almost half ($225,627 favorable) of this unfavorable variance is counteracted by the higher than budgeted output and a fixed manufacturing overhead per unit of $ 1. 674 compared against the budgeted $1. 97. The overall unfavorable $114,910 Fixed Manufacturing Overhead is due to the variance in labor hours per unit. Due to 2 3 Or better said a very unrealistic â€Å"low ball† budget of Internet sales I attribute this to the fact that the company works on an â€Å"order received basis†, instead of forecasting production. the incentive structure at BTC, David Hall has been buying â€Å"cheap† polyester fill ing and accessories, causing an unfavorable price efficiency variance of $49,609. Sales and Total Cost unfavorable variance of $ 2,669,607, compared to $1,632,317 budgeted can be attributed to poor sales mix performance (unfavorable Budgeted Sales Variance $675,589) and unfavorable Labor Volume Variance ($437,338)5. Incentive Program It is my opinion that the incentive program at BTC is the major contributor to the unfavorable variances. David Hall is rewarded for purchasing â€Å"cheap† raw material, which is affecting production. Rita is rewarded for selling products over the Internet at prices that are not appropriate. For a bonus allocation in dollars please refer to Exhibit 7, Incentive Plan (better named: â€Å"Let’s all gang against poor old Bill†). While David pockets $9,636. 62 ($48,183 @ 20%) by purchasing substandard polyester fillings for the bear, Bill looses $2K due to additional filler required for production of a quality bear. There is no reasoning on how Rita sets the price for the Internet bear. Rita set a low price on the bear causing an unfavorable mix variance and there is no reasoning on how she established the budgets; overall she is favored by both moves, hurting the company’s profits. Overtime This is due to the inefficient use of labor, adding to the low morale of the employees. The unit labor requirement went from 1. 2 to 1. 7 due to the poor quality of raw material. The pay rate went up 17 cents due to new hires that had to be enticed to work at BTC. All these problems can be associated with the order base production scheduling, causing a â€Å"knew jerk reaction† in the system every time a new order is received, forcing employees to work overtime (See Exhibit 8 for more details). The case makes it clear that there have been no technology improvements in the past five years at BTC. Fixed manufacturing overhead is favorable due to the higher volume of items sold, but it does not reflect on the performance of the firm, since this is due to the low Internet price. I assume that most of this expense is to cover the radio campaign and the Internet cost, increasing volume with no concerns on the effect on Production 5 I blame this on Rita for selling products at less than reasonable price, only looking after her compensation. She increased volume with no concerns on the effect this might have on production. 4 Recommendations Production Bill should consider going to a forecasted production cycle, allowing a better distribution of the work load over the year (reducing overtime from 9. 11 to 8. 47), allowing time to mentor new employees (as attrition rate would be hire), allowing for scheduled maintenance without worrying about capacity during peak production times, and dedicate more time to the cleaning of the machinery (there is a substantial drop in cleaning material cost, in this industry this can be associated with a higher maintenance expense, see Exhibit 2b). The quality management effort should be integrated to supports the overall strategy of maintaining a high quality product at BTC. The integration of marketing and production could yield better production schedules to be developed; this integration can be accomplished by establishing shared goals between the two departments. With better production schedules BTC could identify bottlenecks and make sure that those are never starved for work6, reducing overtime demands during peak demand cycles. Overtime Premiums have been rising at an alarming rate (1619% in 1998, 1055% in 1997, see Exhibit 2b); this has very bad consequences on the company’s bottom line7. Production planning should increasing employee morale, allow for proper maintenance of equipment and reduce the risk of breakage during peak production times, and allow for planned training of new employees. In order to offer a higher quality product and impact the reduction of overtime, Bill has to consider upgrading some of the outdated equipment, especially replacing the equipment that reduces overtime and maintenance cost. The company is operating near to capacity; new equipment should alleviate the production bottlenecks and provide the foundation to reduce the overtime labor cost. If Bill is not familiar with new technologies in this industry, he should seek support from consultants in this area. Incentive Plan The incentive model should encourage accurate reporting by encouraging the right behavior, thus discouraging â€Å"low or high balling† while developing budgets (see Exhibit 3). David should be rewarded for finding the least expensive input material, without compromise of quality. Samples of material to be 6 Technology could also be deployed to reduce the bottlenecks, especially the labor-intensive bottlenecks. purchased should be analyzed by Production prior to committing to the shipment and purchase. This can only be accomplished if purchases are based on forecasted production, also allowing David to have more time for the negotiation of better prices for quality raw materials. Rita should continue to be rewarded for selling products, and growing markets. Instead of basing Rita’s bonus on the Static budget, her bonus should be evaluated against the Flexible Budget. In general static budgets are departmental goals that jointly represent corporate goals. Flexible Budgets incorporate some of the present variations in prices, markets, production, costs, etc. that tend to invalidate the Static Budget over time. The incentive plan for BTC should have a mix of departmental goals and division goals, so that there is a better integration among the different departmental goals. Bonuses should reflect management’s favorable performance; therefore, managers should have adequate control over those drivers that affect BTC’s outcomes. BTC should design a Balanced Scorecard as an integrative effort to support efforts of the individual managers of the different department in an orchestrated effort. Balanced Scorecard BTC’s Balance Scorecards should be aligned to support the corporate strategy, both short and long term. Incentives should be assigned to the degree the different measures contribute to the corporate goals. Managers shall respond to incentive, thus supporting corporate goals (see Exhibit 9 for details). A Balanced Scorecard typically includes measures in each of four areas: Financial, Customer, Internal Business Processes, and Learning and Growth8. Some organizations add other dimension to support their strategy, or replace one of the four perspectives with one that uniquely reflects their mission and strategy. In the case of BTC the identified areas are: Corporate (BTC), Marketing, Purchasing, Production, and Management9. The proposed set of Balanced Scorecards for BTC is presented in Exhibit 10. It sounds like the previous manager was a former student of Dr. Page, since the â€Å"two envelop† strategy was employed. First envelope: Blame the predecessor, write loss off. Second envelope: Prepare two envelopes. This case is common in situations with companies that pay bonuses. That’s why companies are moving into options. 8 The Balanced Scorecard, Robert S. Kaplan and David P. Norton, Harvard Business School Press, 1996 9 Management as part of the Balanced Scorecards tends to be forgotten. Management (upper) has a responsibility to support the different departments with information on quality, cycle time, and cost. 7 Exhibit 1 Berkshire Toy Company A Division of Quality Products Corporation Preliminary Statement of Divisional Operating Income for the Year Ended June 30, 1998 Units Sold Retail and Catalog Internet Wholesale Total Revenue Variable production costs Direct Material Acrylic pile fabric 10-mm acrylic eyes 45-mm plastic joints Polyester fiber filling Woven label Designer box Accessories Total Direct Material Direct Labor Variable Overhead Total Variable Production Cost Variable Selling Expense Contribution Margin Fixed Costs Manufacturing Overhead Selling Expenses Admin Expenses Total fixed Costs Operating Income Actual Units 325,556 $ 8,573,285 174,965 $ 4,428,018 105,429 $ 1,445,184 45,162 $ 14,446,487 Master (Static) Budget 280,000 $ 11,662,000 $ $ 1,344,000 $ 13,006,000 Master Budget Variance 45,556 $ (3,088,715) $ 4,428,018 $ 101,184 $ 1,440,487 Unfavorable Favorable Favorable Favorable $ $ $ $ $ $ $ $ $ $ $ $ $ 256,422 125,637 246,002 450,856 16,422 69,488 66,013 1,230,840 3,668,305 1,725,6 65 6,624,810 1,859,594 5,962,083 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 233,324 106,400 196,000 365,400 14,000 67,200 33,600 1,015,924 2,688,000 1,046,304 4,750,228 1,218,280 7,037,492 661,920 4,463,000 1,124,000 6,248,920 788,572 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3,098 19,237 50,002 85,456 2,422 2,288 32,413 214,916 980,305 679,361 1,874,582 641,314 (1,075,409) (3,023) 560,192 (261) 556,908 (1,632,317) Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Favorable Unfavorable Favorable Unfavorable $ 658,897 $ 5,023,192 $ 1,123,739 $ 6,805,828 $ (843,745) Unfavorable Exhibit 2a Company Growth based on Schedule of Actual Manufacturing Overhead Expenditures for years Ended June 30, 1994 — 1998 Units Produced 350,000 300,000 250,000 200,000 150,000 100,000 50,000 – Units 1994 1995 1996 1997 1998 Year Exhibit 2b Variable Cost Associated with BTC growth Berkshire Toy Company A Division of Quality Products Corporation Schedule of Actual Manufacturing Overhead Expenditures for years Ended June 30, 1994 — 1998 1998 1997 1996 1995 1994 325,556 271,971 252,114 227,546 201,763 Units Produced Variable Overhead Payroll Taxes and fringes Overtime Premiums Cleaning Supplies Maintenance Labor Maintenance Suppliers Miscellaneous Total $ 840,963 $ 423,970 $ 4,993 $ 415,224 $ 27,373 $ 13,142 $ 1,725,665 $ 524,846 $ 24,665 $ 6,842 $ 256,883 $ 15,944 $ 11,244 $ 840,424 $ 467,967 $ 2,136 $ 6,119 $ 232,798 $ 12,851 $ 9,921 $ 731,792 $ 413,937 $ 1,874 $ 5,485 $ 244,037 $ 15,917 $ 8,906 $ 690,156 $ 356,150 $ 1,965 $ 4,996 $ 216,142 $ 14,323 $ 7,794 $ 601,370 The following table shows the increases in variable cost associated with the production growth. Variable Overhead Growth Payroll Taxes and fringes Overtime Premiums Cleaning Supplies Maintenance Labor Maintenance Suppliers Miscellaneous Units Produced 1998 1997 1996 1995 60% 12% 13% 16% 1619% 1055% 14% -5% -27% 12% 12% 10% 62% 10% -5% 13% 72% 24% -19% 11% 17% 13% 11% 14% 20% 8% 11% 13% Increases in Variable Cost Associated with the Production Growth 1800% 1600% 1400% 1200% 1000% Percent 800% 600% 400% 200% 0% 1994 -200% 1995 1996 Year 1997 1998 1999 Payroll Taxes and fringes Maintenance Suppliers Overtime Premiums Miscellaneous Cleaning Supplies Units Produced Maintenance Labor Exhibit 2c Fixed Cost Associated with BTC growth Berkshire Toy Company A Division of Quality Products Corporation Schedule of Actual Manufacturing Overhead Expenditures for years Ended June 30, 1994 — 1998 Fixed Overhead Utilities Depreciation—machinery Depreciation—building Insurance Property Taxes Supervisory salaries Total 1998 $ 121,417 $ 28,500 $ 88,750 $ 62,976 $ 70,101 $ 287,153 $ 658,897 1997 $ 119,786 $ 28,500 $ 88,750 $ 61,716 $ 70,101 $ 274,538 $ 643,391 1996 $ 117,243 $ 28,500 $ 88,750 $ 57,211 $ 68,243 $ 275,198 $ 635,145 1995 $ 116,554 $ 28,500 $ 88,750 $ 55,544 $ 68,243 $ 269,018 $ 626,609 1994 $ 113,229 $ 28,500 $ 88,750 $ 54,988 $ 66,114 $ 254,469 $ 606,050 The following table shows the increases in fixed cost associated with the production growth. Fixed Overhead Growth Utilities Depreciation–machinery Depreciation–building Insurance Property Taxes Supervisory salaries Units Produced 1998 1% 0% 0% 2% 0% 5% 20% 1997 2% 0% 0% 8% 3% 0% 8% 1996 1% 0% 0% 3% 0% 2% 11% 1995 3% 0% 0% 1% 3% 6% 13% Increases in Fixed Cost Associated with the Production Growth 25% 20% 15% Percent 10% 5% 0% 1994 -5% 1995 1996 1997 1998 1999 Year Utilities Property Taxes Depreciation–machinery Supervisory salaries Depreciation–building Units Produced Insurance Exhibit 3 Incentive Model for Accurate Reporting10 ?b1* forecast + b2 * (actual – forecast) if actual ? forecast Incentive = ? b1* forecast – b3 * (forecast – actual) if actual forecast b1: rewards are positively related to forecasted sales, give managers and incentive to forecast high b2: sales should be higher than the forecast, b2 affect this component b3: w hen actual sales are less than the forecast, this plan penalizes the manager For example: b1 b2 b3 5% 3% 7% Actual Sales Forecasted Sales Incentive 1000 1000 50 1100 1000 53 1200 1000 56 1000 1100 48 1100 1100 55 1200 1100 58 1000 1200 46 1100 1200 53 1200 1200 60 10 Example from: Managerial Accounting an Introduction to Concepts, Methods, and Uses by Maher Stickney Weil. Exhibit 4 Total Variable Cost Variance Contributions Variance Cost Contribution Acrylic pile fabric 1% 10-mm acrylic eyes 1% 45-mm plastic joints 2% Polyester fiber filling 3% Woven label 0% Designer box 0% Accessories 1% Direct Labor 39% Variable Overhead 27% Variable Selling Expense 25% Total Variable Cost Variance Contributions Acrylic pile fabric 45-mm plastic joints Woven label Accessories Variable Overhead 10-mm acrylic eyes Polyester fiber filling Designer box Direct Labor Variable Selling Expense Exhibit 5 Analysis of Sales Flexible Flexible Budget Budget (Budgeted Units Sales Volume Mix)(5) Variance $1,897,427 $$218,656 $2,116,083 $13,559,427 276723 $0 $1,562,656 48833 $15,122,083 325556. 1464 Actual Retail and Catalog Internet Wholesale Units Price Master (Static) Budget $11,662,000 $$1,344,000 $13,006,000 Budgeted Budgeted Mix in Total Sales Sales Mix Mix PercentagesBudgeted Price Variance Variance 238000 0 42000 280000 85% 0% 15% 100% $49. 00 $42. 00 $32. 00 $46. 45 $(3,088,715) $(4,986,142) $4,428,018 $4,428,018 $ 101,184 $(117,472) $1,440,487 $(675,596) $8,573,285 174,965 $49. 00 $4,428,018 105,429 $42. 00 $1,445,184 45,162 $32. 00 $44. 37 Total Revenue $14,446,487 325556 Exhibit 6a Schedule of Standard Costs: Fifteen-Inch Berkshire Bear Table 2 Standard 280,000 Units Quantity Allowed per Unit Direct Material Acrylic pile fabric 10-mm acrylic eyes 45-mm plastic joints Polyester fiber filling Woven label Designer box Accessories Direct Material per unit Total Direct Material Direct Labor Sewing Stuffing and cutting Assembly Dressing and Packaging Total direct labor 0. 02381 2 5 0. 9 1 1 Input Price $ $ $ $ $ $ 35. 00 0. 19 0. 14 1. 45 0. 05 0. 24 Standard Cost Per Unit $ $ $ $ $ $ $ $ $ 0. 83335 0. 38000 0. 70000 1. 30500 0. 05000 0. 24000 0. 12000 3. 62835 1,015,938 0. 50 0. 30 0. 30 0. 10 1. 20 $ 8 $ 9. 60 Variable manufacturing overhead 1. 2 $ 3. 114 $ 3. 7368 Fixed manufacturing overhead 1. 2 $ 1. 970 $ 2. 3640 Exhibit 6b Schedule of Actual Manufacturing Costs for year Ended June 30, 1998 Table 3 Actual 325,556 Units Quantity Allowed per Unit Direct Material Acrylic pile fabric 10-mm acrylic eyes 45-mm plastic joints Polyester fiber filling Woven label Designer box Accessories Total Direct Material Direct Material per unit Direct Labor Sewing Stuffing and cutting Assembly Dressing and Packaging Total direct labor Overtime Premium Other Variable Manufacturing Overhead Fixed manufacturing overhead 7,910 661,248 1,937,023 344,165 328,447 315,854 Input Price $ $ $ $ $ $ 32. 4174 0. 1900 0. 1270 1. 3100 0. 0500 0. 2200 Total Cost $ 256,422 $ 125,637 $ 246,002 $ 450,856 $ 16,422 $ 69,488 $ 66,013 $ 1,230,840 $ 3. 780732 189,211 104,117 121,054 34,615 448,997 103,787 $ $ 8. 1700 4. 0850 $ 3,668,305 $ 423,970 $ 1,301,695 $ 658,897 $ 7,283,707 Exhibit 6c Analysis of Cost Static Budget Direct Material per unit Direct Material per unit Units Total Materials Labor Cost per Unit Total direct labor per unit Labor Hours Hourly Rate Total Labor Cost Variable Manufacturing Overhead Variable Overhead Cost per Hour Labor Hours Variable Manufacturing Overhead Variable Selling Expenses Cost per Unit Units Total Variable Selling Expenses Fixed Manufacturing Overhead Cost per hour of labor Total hours Fixed Manufacturing Overhead $ $ 1. 97000 336,000 661,920 $ $ 1. 46749 448,997 658,897 $ (225,627) $ (222,604) $ (448,231) Price Total $ $ 1. 97 390,667. 20 769,614. 38 $ 225,627 $ (114,910) Volume $ $ $ 4. 35100 280,000 1,218,280 $ $ 5. 71206 325,556 1,859,594 $ (443,100) $ (198,214) $ (641,314) Price Total $ 4. 35 325,556. 00 $ (443,100) $ Volume $ $ $ 3. 11 336,000 1,046,304 $ $ 3. 84 448,997 1,725,665 $ (327,488) $ (351,873) $ (679,361) Price Total $ 3. 11 390,667. 20 $ (327,488) $ (181,639) Volume $ $ $ $ 1. 20000 336,000. 00 8. 00000 2,688,000 $ $ 1. 6980 448,9 97. 00 8. 17000 4,092,275 $ (980,305) Total $ (76,329) $ (903,976) Price $ $ 1. 20 390,667. 0 8. 00 $ (76,329) $ (466,638) Volume $ $ $ 3. 62835 280,000. 00 1,015,938 $ $ 3. 78073 325,556. 00 1,230,840 (49,625) (165,291) $ (214,916) Price Total $ 3. 63 325,556. 00 $ (49,609) $ Volume $ Actual Variance Type Flexible Budget Price Efficiency Variance Volume Variance $ 1,181,231. 11 $ 3,125,337. 60 $ 1,216,537. 66 $ 1,416,494. 16 Flexible Budget Total Cost per Unit Total Cost Variance Price Variance Volume Variance (670,915. 33) (1,841,957. 90) $ 14. 26335 $ 16. 50162 $ 14. 26335 Flexible Budget Variance $ (1,434,086) Total Price Efficiency Variance $ (670,899. 27) Total Volume Variance $ (763,187. 10) Static Budget Variance $ (2,512,873. 3287) Fixed Costs Actual Static Variance Total Cost Variance Selling Expenses $ $ $ $ 5,023,192 4,463,000 (560,192) (3,072,804) Administrative Expenses $ $ $ 1,123,739 1,124,000 261 TOTAL Budget Cost Variance Budget Sales Variance Budget Variance Total Cost Variance Flexible $ (1,994,017) $ (675,589) $ (2,669,607) Static $ (3,072,804) $ 1,440,487 $ (1,632,317) $2,669,607 1,632,317 $1,037,290 Variances Volume Variance $ (903,976) $ (466,638) Labor Variance $ (437,338) Labors Hours Exhibit 7 Incentive Plan (better named: â€Å"Let’s all gang against poor old Bill†11) David Hall (Purchasing) Quantity Actual Price Static Budgeted Price Acrylic fabric 7910 $ 32. 42 $ 35. 00 10-mm acrylic eyes 661248 $ 0. 19 $ 0. 19 45-mm plastic joints 1937023 $ 0. 13 $ 0. 14 Polyester fiber filling 344165 $ 1. 31 $ 1. 5 Woven label 328447 $ 0. 05 $ 0. 05 Designer box 315854 $ 0. 22 $ 0. 24 Accessories 325556 $ 0. 20 $ 0. 12 Bonus $ 14,632. 71 20% Rita Smith (Marketing) Revenues Variable Selling Expenses Fixed Selling Expenses Net Revenues Bonus Actual Master Budget $14,446,487. 00 $13,006,000. 00 $ (1,859,594. 00) $ (1,218,280. 00) $ (5,023,192. 00) $ (4,463,000. 00) Delta $ 7,563,701. 00 $ 7,324,720. 00 $ 238,981. 00 10% $23,898. 1 Pur chasing Variance $ 20,428. 37 $ $ 25,181. 30 $ 48,183. 10 $ $ 6,317. 08 $ (26,946. 28) $ 73,163. 57 Bill Wilford (Manufacturing) Price Variance Volume Variance Static Budget Variance $ (670,915. 33) $ (1,841,957. 90) $(2,512,873. 3) NO BONUS Since negative Static Budget Variance 11 Production processes input into output. Both, the input responsible manager and the output responsible manager, make good money $73K and $24K in 1998, while the production manager makes no money. This situation is ill-fated, or just plain dumb. The â€Å"sandwich effect†, the manager in the middles gets squeezed. This is the sarcasm in management that I am illustrating with this title. Exhibit 8 Overtime Hours 448,997. 00 Direct Overtime 103,787. 00 448,997. 00 Actual Pay Rate Total Hours $ 8. 17 $3,668,305. 49 390,667. 20 $ 4. 09 $ 423,969. 90 45,457. 20 $ 9. 11 $4,092,275. 39 390,667. 20 Flexible Pay Rate Total $ 8. 0 $3,125,337. 60 $ 4. 00 $ 181,828. 80 $ 8. 47 $3,307,166. 40 Exhibit 9 Balanced Scorecard12 The actions of management are not static but, rather, are dynamic over time. A round of Strategic performance improvement (usually every year at the time budgets are being developed) may result in an increase in the goals that have been established by the manager and their Balance Scorecard supervisor. (see Figure 1) An analogy may be useful at this point (see Figure 2): just as in high jumping, the goal (bar) is not set at the point at which it will eventually end. It is Performance Measure in set lower, and as the jumping progresses, it is steadily moved higher. As the jumper Management trying to meet Performance clears it at lower heights, the bar is moved up. Each time the assessment (depicted by the black line in the graph) approaches or exceeds the goal (depicted by the gray line), the Figure 1. Balanced Scorecard in action 100 95 90 Performance Metric 85 80 75 70 65 60 55 50 2000 goal is increased until performance is at a level at which further improvements may not be desired. The management group of a corporation will develop plans for the year, those plans are revised through time, incentives are allocated and measures are taken to draw new plans for future years. The Balance Score card allows managers to keep their Goal core and their measures clear, so that decisions are made towards a goal that is congruent with the corporate goal. Outcome measures are results. Driving measures are Assessment incremental in nature, such as the ones depicted in Figure 2. 2004 Year 2005 2006 2007 2008 2001 2002 2003 Figure 2 Progressive Goal Setting 12 Graphs were extracted from Leadership Model based on Performance Measures and Continuous Improvement by Andres A. Calderon Exhibit 10 Balanced Scorecard for BTC Group BTC Scorecard Customer Satisfaction Measures Number of Complaints and number of unsolicited letters Employee satisfaction (involvement, recognition, access to information, support from staff functions, etc. , Staff turnover, Productivity (revenue per employee, return on compensation, profit per employee, etc. ), Number of employees qualified for key jobs relative to anticipated requirement Outcome Performance Initiatives Driver BTC Employee Satisfaction Marketing Attain a high market share in the sale Percent of stuffed animal market share and cost to attain of quality stuffed animal toys a new customer Brand recognition by becoming the synonymous for Teddy Bears (â€Å"brain Percent of people that relate teddy bear to TCB share†) Reduction of selling expenses while increasing number of sales (Last Year Sell ing Expense – Current Year Selling Expense) / (Last Year Sale – Current Year Sale) Marketing Marketing Marketing Marketing Marketing Introduction of successful new product Number of new motives or designs introduced per year, variations to the market Time to market, Break even time Introduction of better distribution channel Accurate product pricing based on market Market accessibility related to delivery cost Contribution Margin Growth and market understanding by polling customer perception of value for money Marketing Accurate forecasting of sales and Percentage off error related to inventory cost, Percent of peak seasons (to minimize stock-outs key items out of stock, Number of back-orders and inventory cost) Group Scorecard Reduce cost of raw material while maintaining Production quality standards Minimize raw material shortages, so that Production does not have to wait Minimize production cycle time Measures Number of times Production rejected raw material, raw material cost compared to price index Percent of key raw material out of stock, Number of backorders Production cycle time Outcome Performance Initiatives Driver Purchasing Purchasing Production Production Production Minimal percentage of manufacturing Service failure index, return rate, warranty claims, number defects of defects Timeliness Percent on-time delivery, total time for customer interaction (e. g. time of Internet session), average waiting time (e. g. to receive a teddy bear), satisfaction with delivery time Number of processes having adequate information on quality, cycle time, and cost New revenue or savings per database, report, etc. Management Information coverage ratio Management Return on Data How to cite Management Control Systems Final Written Case Assignment, Essay examples