Essay about Jane Eyre Ap Question - 861 Words

Tim Kwist AP English Literature and Composition Quinn April 1, 2013 Jane Eyre: AP Question Essay â€Å"Writers often highlight the values of a culture or a society by using characters who are alienated from that culture or society because of gender, race, or creed. Choose a play or novel in which such a character plays a significant role and show how that characters alienation reveals the surrounding societys assumptions and moral values.† Women who had no claim to wealth or beauty received the harshest of realities in America’s Victorian era. Author Charlotte Bronte – from America’s Victorian era – examines and follows the life of a girl born into these conditions in her gothic novel Jane Eyre (of which the main character’s name†¦show more content†¦Jane has gotten used to cruelty and biased behavior towards her average looks, and develops a miserable self-esteem that believes the only possible way to describe her exterior is â€Å"plain†. This self-esteem prevents her from even beginning to recognize that anyone could appreciate her or find her beautiful in any manner. The society’s typical reactions and judgments shaped Jane’s self-esteem, and prevented her from receiving equal treatment as that of a beautiful woman. Beyond the social values associated with appearance, Charlotte Bronte also points out the social ideals related to the importance of wea lth. Jane seeks advice and comfort from Bessie in chapter 2, only for Bessie to tell Jane, â€Å"You ought to be aware, Miss, that you are under obligations to Mrs. Reed: she keeps you: if she were to turn you off, you would have to go to the poor-house† (Mrs. Reed, Jane’s aunt, constantly treats Jane crudely and unfairly). Bessie, in other words, tells Jane that she must put up with Mrs. Reed’s punishments and cruelties because her fiscal situation provides no alternative. Bessie shows no sympathy or remorse in her advice, as her worlds bluntly put the situation of context of how it â€Å"just is†. If one has no wealth, they become subject to whatever treatment comes to them and should expect nothing –Show MoreRelatedMarxist Criticism On Charlotte Bronte s Jane Eyre1467 Words   |  6 PagesYair Guerrero Mrs. Jones AP Literature and Composition March 18, 2016 Marxist Criticism on Charlotte Brontà « s Jane Eyre Some novels will not let the reader escape the social setting, and Charlotte Brontà « s Jane Eyre is no acceptation. The author implements a symphony of details that strikes the reader as a full blown portrait of society. The novel s surroundings profoundly influence the thoughts, emotions, and actions of every character, which makes out the setting to be as important to theRead MoreAnalysis Of The Book Romeo And Juliet And Great Expectations 1662 Words   |  7 PagesWhy Diversify? Everyone knows the classics. Romeo and Juliet, Jane Eyre, Great Expectations, the novels of white characters in Western settings commonly read in high school English classes. Lost in the backrooms of school libraries, The House on Mango Street and Uncle Tom’s Cabin are hidden away, stories of minorities boxed in by cardboard and majority rule. While America’s student body becomes increasingly diverse (and schools rush to adapt), some say curriculum has stayed monochromatic by regularlyRead MoreHypocrisy At Its Finest : How Judaeo Churches Thrive On Corruption1337 Words   |  6 PagesAlaysia Rising Ms.Borek AP English Literature 29th March 2016 Hypocrisy at its Finest: How Judaeo Churches thrive on Corruption In the excerpt from the novel â€Å"Jane Eyre,† Charlotte Brontà « underscores the ideas of corruption and judgment in Judaeo Churches. In the era of Instagram, Snapchat, Twitter and Facebook--although it is a bit outdated-- people are able to both publicize and hide the most significant events in their everyday lives. This gives the world the ability to passRead MoreSummer Reading2774 Words   |  12 Pagesgrade OSNAS students are required to read two novels if placed in an English Regular’s or Honor’s class and three novels if placed in an AP English class: Several grades will be given for the summer reading. ïÆ'Ëœ Dialectical response journals for each book (rubric attached). ïÆ'Ëœ Exams on the assigned novels within the first days of school. ïÆ'Ëœ In class essay questions on each of the novels. 9th Grade Regulars and Honors - Reading Assignment: 1. Fiction novel: The Hobbit by J.R.R. Tolkein *12 DialecticalRead MoreEssay Prompts4057 Words   |  17 PagesAP ENGLISH LIT AND COMP FREE RESPONSE QUESTIONS 2004 (Form A): Critic Roland Barthes has said, â€Å"Literature is the question minus the answer.† Choose a novel or play and, considering Barthes’ Observation, write an essay in which you analyze a central question the work raises and the extent to which it offers any answers. Explain how the author’s treatment of this question affects your understanding of the work as a whole. Avoid mere plot summary. You may select a work from the list below or another

jajsa - 1351 Words

MacKenna Baker Dr. Diane Chardon ENG 101 13 April 2014 Rhetorical Analysis of â€Å"Capital Punishment: Society’s Self Defense† Capital punishment is not a topic for the faint of heart. Whether or not society should accept capital punishment is a seriously difficult discussion to have. No two people have the same amount opinions on capital punishment and that is why it can be a very hard task to convince people one way or the other. Amber Young’s â€Å"Capital Punishment: Society’s Self Defense† argument is a powerful one that most definitely could sway anyone from the opposing party. Her aim is to convince the general public that capital punishment is acceptable because it is society’s self-defense against harmful people. She uses many†¦show more content†¦This rhetorical strategy helped push Young’s view on capital punishment. Persuading the reader to see that the death penalty is the only way that this hurt and sadness will end is crucial. A main rhetorical strategy that was used along with pathos was the real life anecdotes that Young mentions. Young tells the story of Georgeann, â€Å"a pretty †¦. honor student, a cheerleader, and Daffodil Princess in high school† or the girl murdered when Ted Bundy escaped from prison, â€Å"twelve-year-old Kimberly Diane Leach†. Ted Bundy â€Å"dumped her strangled, broken body in an abandoned pig barn.† These are real crimes and stories about real women. Young using these real life anecdotes reaches out to her readers and grabs their attention. If capital punishment could keep a man like Ted Bundy, who was real and committed real life horror stories, off of our streets forever then why wouldn’t the public pursue its legality? Also Young brings to her argument some real life anecdotes from the people on the other side stating that, â€Å"In fact, many prisoners would prefer to die than to languish in prison. While some might still want to read and expand their minds even while their bodies are confined, for those who are not intellectually or spiritually oriented, life in prison would be a fate worse than death.† When Young states that even the prisoners would rather be dead, that would persuade those readers who are opposed to the death penalty purely because of the belief that it is

Impact Of Uneven Distribution Of Income Inequality Essay

Question 1 Task 1 (B) New Zealand has one of the highest rates of income inequality among developed or wealthy nations around the world, ranking 17th out of the 21 countries ranked by Wilkinson and Pickett (professors of economic) There are several impacts of uneven distribution of income in NZ First of all, I would like to discuss social impact of the same. †¢ Households with low incomes have fewer options for meeting the same economic needs than that of their wealthy counterparts. For example, having uneven income people cannot purchase adequate necessities because they do not have sufficient funds to do so. Therefore at the end of the day they are unlikely to enjoy comparable life with wealthy people.( Wairarapa has to fight the growing social divide o Wairarapa has to fight the growing social divide By Andrew Bonallack 6:00 AM Monday Oct 28, 2013 (1) (2) Children whose parents are having uneven income do not get decent nourishment as well as education. It is well documented that children of such families are also more likely to have adverse outcomes in other phases of their life. This contains low educational achievement, poor physical and mental health, and susceptibility to take up substance abuse and crime. On the other hand, there are currently several government policies meant to address the social impacts of child poverty, for example the Children’s Action Plan which aims to improve outcomes for vulnerable children and the Better Public ServiceShow MoreRelatedGlobal Inequality And Its Impact On The World s Population1429 Words   |  6 PagesThe world is undergoing a highly volatile atmosphere, both socially and politically. What is at the forefront of this volatility? Global inequality. For many decades, groups of the world’s population, particularly in the poorest areas, are continuing to get squeezed by t he weight by the radically uneven distribution of income. When this problem extends to globalization, it is heavily ambiguous in terms of its long-term implications, socially and politically as well. When one explores the fascinatingRead MoreIncome Distribution And Distribution Income System1368 Words   |  6 PagesQUESTION 1 a) 1. Equality income distribution may make workers and producers lose motivation to work and reduced efficiency. Because when workers and producers get correspondence pay, they care a lot about workload more than salary. It implies the less work for them rather than the more ideal. 2. The equality income distribution system can shrunken the wealth gap. It improve the quality of life for most people so that the system become more stable 3. Employment rate can be increased byRead MorePoverty Inequality And Economic Growth1466 Words   |  6 PagesThe purpose of this essay is to investigate the extent in which poverty, inequality and economic growth are related. These three dimensions are regularly perceived as indices of the complex and multidimensional concept of ‘economic development’. This term is not black and white however: it is a concept that is more than just merely income analysis. Poverty can be broken down into two separate definitions: absolute and relative. Absolute poverty describes the position of an individual who is livingRead MoreConsequences of Inequality and the Ways in Which are Reproduced628 Words   |  3 PagesInequality focuses upon the way that resources are distributed across the whole society. In this distribution there are significant differences for children who come from varying social backgrounds. The study of such differences or inequalities has become one of the main c oncerns of sociological research in education. Sociologists have also paid attention to the consequences of inequality, and the ways in which inequalities are reproduced and transmitted from generation to generation. The mostRead MoreThe Consequences Of Child Poverty1188 Words   |  5 PagesMonitor, 295,000 Kiwi kids live in households with low income (2016). It is a urgent problem for our future generations as living in poverty may have strong influence on their future. This essay will discuss the main reasons and the significant consequences of child poverty in New Zealand. Firstly, the impact of uneven distribution of wealth is mainly responsible for most families being in poverty in New Zealand. The graph below displays the distribution of NZ’s wealth by household, the richest 10% ofRead MorePoverty Inequality And Poverty And Inequality875 Words   |  4 Pagesdefine both extremely important concepts which are poverty and inequality. Both inequality and poverty have mainly negatives impacts in the society therefore, it is almost a prerequisite to have an understanding of both for the sake of reduce them accurately. The first purpose of the essay is to give a thorough understanding of what poverty and inequality are. The second purpose is to display some similarity between poverty and inequality. Poverty Primarily, a simple definition of povertyRead MorePublic Land Policy, And The Wilderness Act Of 1964845 Words   |  4 Pagespublic lands increase seasonal home ownership and visitors’ expenditures, and thus enhance economic growth in the gateway communities. In contrast, opponents of protection of public lands have argued that the amenity-driven development would adversely impact the economies of the communities surrounding public lands. Since these communities heavily rely on industries that are connected to resources from public lands, their economies are susceptible to be affected by changes in the public lands managementRead MoreA Theoretical Review Of Global Stratification913 Words   |  4 Pagesas social inequality throughout the world. It is an unequal distribution of wealth and poverty, of resources and opportunities. Global stratification is much greater than social stratification in the United States or in any single nation and continues to increase. The poorest people in the United States have a much higher quality of life than most other people in the world. As a result of this global inequality, countries are classified into three categories, high-income, middle-income, and low-incomeRead MoreThe Hunger Games By Max Weber1437 Words   |  6 Pages Social stratification is a concept used within sociology that explains the divisions and social inequalities of large groups of people within a particular society. The Hunger Games (2012) is a film that demonstrates this through amplifying how the power of the rich members in a polarised society are taking control of the poor and separating them in different districts which create specific social rankings. This essay will use the perspective of conflict theory to examine how Australian society isRead MoreA Brief Note On Poverty And Its Effects On The United States1015 Words   |  5 Pagesextreme vulnerability of lower income households to a wide range of shocks have made poverty in Honduras especially deep and intractable. Over the past 15 years more and more Hondurans have left the country to seek opportunities abroad, particularly in the US, and due to years of large-scale migration Honduras now has one of the world’s highest levels of remittances as a share of GDP. Althou gh remittances have enormous potential to reduce poverty and increase incomes among households in the lower

The Effects Of Television On Children s Influence On Society

According to the statistics gathered by Nielson’s 20ll â€Å"State of the Trends in TV Viewing,† over 99% of Americans own at least one television and average a total of 34 hours 39 minutes of TV viewing per week (Citation). Outlets such as television shows and movies have the power to influence viewers both directly and indirectly in positive manners; being able to see someone like yourself has the ability to shape how you view yourself and the world. However, the problem lies in the fact that the majority of those seen on TV are heterosexual, white, men; this leaves little to no chances of positive representation and depth of those not included in that category. This commonly leads to stereotypes. Seeing oneself positively represented in terms of race, sexuality, and gender on television encourages a positive mental and physical body image, while the opposite has the ability to create a lower sense of both self-worth and self-esteem. In terms of television, â€Å"rep resentation refers to the authority granted by one group to another to monitor and uphold its interests.† (Citation). This being said, the group with the most power is in control of how said disadvantaged groups are viewed. As reported by a study conducted by UCLAs â€Å"2014 Hollywood Diversity Report: Making Sense of the Disconnect† of all the lead roles in broadcast shows only 5.1% belonged to minority actors despite minorities accounting for approximately 36.6% of the population. (Citation). The same can be seen withShow MoreRelatedViolence And Sex On Television898 Words   |  4 Pages Violence and Sex on Television: Effects on the Younger Audience In today’s society, the media is used greatly for communication, advertisement, information, and for numerous other reasons. The world has evolved by technological advances as well as by the type of content that is put out on the internet, radio, and especially on television. In particular, violence and sex are two of the most controversial content types that have been recently used loosely in the present as compared to theRead MoreThe Effects Of Television On America During The 1980s1289 Words   |  6 PagesImportant Effects of Television in America in the 1980s Television is one of the most popular ways to consume media. However, television wasn’t always the way it is today. Many changes took place in the television industry during the 1980s. Some of the important changes that took place in the 1980s were the new types of programming, the increase in the popularity of cable television, and new technology that was invented such as the remote control. Television had a huge effect on society through theRead MoreMass Media Is An Integral Part Of Everyday Life989 Words   |  4 PagesMass media is an integral part of everyday life. Society depends on the various forms of media for information, education, and personal entertainment. Mass media positively and negatively influences beliefs, values, and expands knowledge to bring awareness to various social events. Media also impacts the way children and adolescences understanding of violence, racism, suicide, aggression, and sexual stereotyping. If viewing these portrayals is accepted, then mass media does in fact negativelyRead MoreHow Media Affects The Socialization Of Children1562 Words   |  7 PagesHow Media Affects the Socialization of Children As mass media continues to expand through our use of everyday electronics, children s socialization skills may be suffering by the lack of face to face, physical, and natural interaction. Mass media like television, computers, radios, newspapers, video games and many others play a huge role in socialization in children. Children need interaction, and mass media offers no physical interaction at all. Children are spending more and more time in theRead MoreThe Effects Of Television Violence On Our Society1566 Words   |  7 Pagesthe media and does it affect our society. How we view television, has changed the world, no doubt in that. Turn your television set on and pick a channel at random; the odds are that half of the programs you come across will contain violent material. The statistics are overwhelming as I look on the internet, read articles, and look at the research. One of the things that most interests me in the violence on television, is the effects it has on children. Chi ldren learn by repetition while watchingRead MoreEssay Negative Effects of Television on Children1562 Words   |  7 PagesTelevision is a big part of today’s society. Everybody watches television, including the children. There is a potential problem with letting children watch television. Ask this question, would someone let their own child watch some of the programming that they watch, too? Some of these programs are intended for the adult generation, not young children. Violence has a major role in television these days. Letting children watch this violence could corrupt their minds and eventually lead to bad behaviorRead MoreObesity : The Disease Of The 21st Century947 Words   |  4 Pagesthe world s population now considered to be overweight or obese. There are many factors in today’s society that contribute to this growing epidemic including media, technology and demographics. With the media having more influence over our daily habits now more than ever, it is extremely easy to slip into a lifestyle that will lead to weight related health issues. By examining the ways the media influences our daily lives, one can see that the media began as a bad influence for our unhealthyRead MoreDoes Reality Television Influence Youth?1480 Words   |  6 PagesJaesuk Eom Dr. Mary Gray English 1303 29 March 2016 Does reality television influence youth? Part I Television plays a very large and influential role in spreading modern pop culture. It seems like there is no doubt that television are taking over and regulating many of our business, social value, and lifestyle. Its entertaining aspect led it to become a significant part of our lives. Since it has deeply rooted into our culture, we might believe that it always has been on our side. However, I personallyRead MoreThe Negative Effect of Television on People Essay1570 Words   |  7 Pages Of course, Television, one of the main sources of entertainment is pleasurable. Most adults and children find it very interesting to watch television programs. A good number of individuals in the society are unaware that their time, fervor and even their personal rights are sacrificed to watching television. Although television is enjoyable, accessible, cheap and attractive, most of the contents depicted by it such as violence and sexual intercourse have adverse influences on its viewers. ItRe ad MoreMedia Violence Essay1320 Words   |  6 Pagespublic issues society faces today. Television screens are loaded with the glamorization of weapon carrying. Violence constitute as amusing and trivialized. Needless portrayals of interpersonal violence spread across the television screens like wild fire. Televisions spew the disturbing events such as children being assaulted, husbands inflicting domestic abuse on their wives and children succumbing to abuse by their parents. Scenes of betrayal, anguish, infiltrate the television screen. Unfortunately

My Dream Job Is A Successful Software Engineer - 2151 Words

Most people imagine their dream job is to become a famous actor or a job they have seen done many times. Though because of the progression of technology I feel I would be more suited in a field involving computers. My dream job is to become a successful software engineer because I have always been into computers systems but can I fit this job, is the career life something I can manage and what opportunities should I go after when becoming a software engineer. Each time I notice how a program is used I wonder how can I make it become faster or more efficient. When you are using your cellphone ore iPad there is usually an update at least every month. This is because apple is improving the speed of your applications. A software engineer is sometimes overlooked straight to the company but without software engineer’s applications would either crash or would not improve. Although most people may feel looking at a computer all day and trying to fix it is boring, I find it challenging and interesting because I’m creating something of my own. While I do socialize and can work well with the general public I myself like to be behind a computer or video game system looking at the coding. Can I fit into being a software engineer? I think about this everyday I am in school studying computers. As I was looking up what it is to be a software engineer I came across a test about how I would do if I were to go into this field. The results came to me after 10 questions and show I would fair inShow MoreRelatedComputer Engineering As A Computer Engineer1049 Words   |  5 PagesComputer Systems Software Engineering Computer Engineering is a field that is constantly growing and is a field that has kept my interest for as long as I can remember. There are three different types of Computer engineers but my focus is Systems Software Engineering. Most employers are looking for a Bachelor’s degree in computer engineering and some experience in the field. Computer Engineering, math, and physics go hand in hand. The vigorous coursework is one of the main reasons people choose notRead MoreStudent Success Exploration Paper. In This Essay It Describes My Transition From a 2Yr Community College To a Major University, All Step By Step Explanation With Facts.1733 Words   |  7 Pageseducation may be your best and only way to make that right decision. At the present moment I am now currently attending Valencia Community College working towards my Associate Degree in Computer Science. My current major is Computer Science, although Computer Engineering with a focus in Software is what I will most likel y pursue as my Bachelor of Arts (BA). Computer Science/Engineering is one of the most popular and fastest growing careers today. Today, computers are used in almost every aspect ofRead MoreA Future in Computer Hardware Engineering Essay examples922 Words   |  4 PagesHardware Engineering is something that sparked my interest when I was younger. I was very young when I was first introduced to computers and consoles and such. It mainly started when I was very young and my older brother showed me video games, on systems like the Gameboy. The Gameboy was basically how I started to become interested in video games, and after the handhelds I began to play on consoles. Then in the past couple of years I started to invest my time into computers, or PCs. I alwaysRead MorePersonal Statement of Computer Engineer836 Words   |  3 Pagesbehind the scene to manufacture this useful technology. My goal is to go behind the scenes and understand how this process works. Due to this reason, I want to become a computer engineer to make computers better and faster for future generations. An area that has really helped me to reach my goal is academics. Throughout high school, I have taken some dual credit and AP classes and other classes that will help to be successful in achieving my goal. Since these classes have a more rigorous curriculumRead MoreNetflix : A Successful Company1058 Words   |  5 Pagesa highly successful company. The $47 billion company started out in 1997 by having DVDs delivered to your house to having the content accessible anywhere online with Wi-Fi. The company not only makes the shows accessible to you, but it also creates and produces original shows. Who is behind this successful story? Reed Hastings, the founder of Netflix, first thought of Netflix whenever he received a $40 late fee from Blockbuster. With Marc Randolph, they cofounded this greatly successful businessRead MoreBecoming A Successful Engineer Or Architect1371 Words   |  6 PagesThroughout my high school career I have learned a lot of things in my engineering classes, but my junior year I have learned many things I can use in my future profession. From Studying skills to dealing with social issues, this class has aided me in dealing with them all. From taking this class it has prepared me a little more to try and be an architect or an engineer. I still have much to learn, but I am heading in the right direction. Once I graduate from college I will have amassed enough knowledgeRead MoreEssay on Sop for Mba1254 Words   |  6 PagesMy journey of life, if seen through the prism of History, would reveal how I have grown from a modest background in an environment of close-knit family ties, amidst the trials and tribulations of destiny. I consider myself fortunate enough to be brought up in a small town called Hiriyur. This, incidentally, acted as my window to see the backward aspects of a semi-urban lifestyle, bereft of the structural manifestations of urban opportunities. My upbringing in the company of four members, in a conservativeRead MoreA Career Of Computer Science1065 Words   |  5 PagesA Career in Computer Science As a child, I said I was going to pursue many different careers because I had no guidance in this area and a head full of imagination. As I got older, I had to narrow my options. In high school, my 10th grade teacher asked me the burning question†¦.†What career do you plan on taking up?†. I couldn’t answer the question and from that point on, I started learning about myself, what I like, and what I was skilled in. 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I was fascinated by how computer engineers had the ability to make life easier for everybody. Systems such as the CCTVs, helping in monitoring the security of individuals in communities, Traffic management systems

Product Cost Systems

Question: Describe about the Product Cost Systems. Answer: Abstract In any given organization, keeping complete records with regard to the value of their inventory is one of the major concerns. This is because keeping too much stock that is unprofitable or using inappropriate product cost measures may result into a company making losses. It is, therefore, necessary for a company to have an effective product cost system that will be able to provide relevant information when needed. Manufacturers have different methods that they use to determine the product costs. The decision used is usually based on various factors including marketing, and distribution among other factors. It is necessary for an organization to have well outlined mechanisms that may be used to determine the prices for its products so that the company does not incur losses. Having an effective mechanism for determining the product cost will also be necessary for the management of an organization during the decision-making process. Effective product cost measures are necessary to managers for long-term or short-term decisions. This report, therefore, will discuss the concept of product cost and some of the necessary product cost measures that are important to the management while making decisions regarding the price of a particular commodity. This will include providing a clear picture of some of the features of used by the various product cost mechanism to determine the price of a commodity. Also a case study using CSL Limited annual report 2014-2015 will be done to describe the common product cost systems and how the company has used these systems to establish the prices for their commodities. The report will also discuss the various purposes of product cost measures in an organization especially the CSL Limited. The report will conclude, by describing the types of product cost systems and commenting on how CSL Limited has adopted the two systems in its price evaluation strategy for its products. This will include comparing the two strategies and recommending on the effective system for the company. Product Cost Systems Product cost is used to define the costs that a company incurs in producing a product. The cost could be described in terms of the cost that a company incurred for the direct labor, and raw materials that were used to produce the product. The costs incurred to market and distribute the products can also be used to determine the product cost. On the other hand, product cost can be described as the cost a company will incur for the direct labor used while providing service to a client. In this case, the product cost will be based on the cost that relates to the service offered such as employees benefits, and taxes among others (Banker, Data, Kekre Mukhopadhyay 1990). Therefore, to determine the product cost for a given unit; a company will consider a batch of various units that were involved in the production process and the total number of product units produced in a given period that is, Product cost = (cost of direct labor + Cost of direct materials + Consumable supplies units + company overheads)/ Total number of units produced Product cost is very necessary to the management of a company as it provides information that is useful for decision-making. Another use of the product cost is in the preparation of external reports. This report will therefore discuss in detail the product cost and the purpose of the product report. Examples based on CSL Limited will be provided to further describe the concepts of product cost and its purposes to the management of the company. The paragraph provided outlines the various concepts of that are used to describe the product cost. From the paragraph, the product cost concept to be used by a given company will depend on the on the purpose that the managers of a company want to achieve. For instance, there are product costs that are necessary for external reporting while there are those that may be useful to the management of a company as they will be used in the decision-making process. This, therefore, implies that consideration needs to be done so as to determine an effective product cost mechanism to use for any particular company. Despite this, it is important to note that all product cost measures are necessary for inventory evaluation. Hence, product cost measures in a given organization will depend on the purpose such that if the need is to do perform external reporting then the product cost measure will be done based on the cost that was incurred while producing or manufacturing the product. On the other hand, if the purpose is to provide information to the managers of a company that will help in making decisions related to the product such as its price then the product cost measure should be able to provide in detail all the information that is related to the product from the initial point of production to the final stage (Beattie,Taylor, Watts 1985). This information may include the cost involved in manufacturing, marketing, and distribution of the product. The information provided should also include any information regarding the services that were offered to the clients. It is, therefore, necessary for a given company to consider the purpose of the product cost before choosing the type of product cost measur e to use. This, therefore, implies that every organization has to have an effective product costing system. Product costing systems are used in an organization for various purposes. For every organization that produces goods or services, it is necessary for them to have a mechanism for measuring the product cost. This information will be made available in the accounting documents for a company. When an organization expands, it becomes complex to calculate the product cost. The product cost for a given business may be calculated monthly, quarterly or yearly depending on the organizational needs of an organization (Kaplan Atkinson 2015).There are the necessary factors and steps to be followed by a company while calculating the product cost for a given period of time. These steps include: (1) Identifying the cost object; a cost object may be defined as a product or service whose price is to be determined. The cost object usually depends on various factors such as the cost required to produce the product, and the cost of raw materials among other factors. To calculate the cost of a given prod uct, the product units are grouped into a unit and their cost is determined. Hence, where one needs to calculate the cost of an individual unit then the batch price will be divided with number of units, (2) Identifying the direct costs; this follows after one has identified the cost object. Direct costs are normally calculated based on the cost object or the product that an organization produces. In general, management accounting defines two systems that are used to determine the cost of a product; direct cost and indirect cost (overhead costs). It is therefore necessary for an organization to consider the two systems while calculating the product cost. Direct costs define the cost that relates to the product in question that is, the cost can be traced easily to the product that is in question. For any particular company, direct costs are attached directly to the products being produced. Material costs define the materials that have been used to produce a certain product and can eas ily be traced to a given batch of product. Generally, direct costs define those costs that can be traced back to a given product produced by an organization, (3) Identifying the overhead costs; this defines the cost of product which is really not attached to the product but instead is used to facilitate the entire operations of the company. This may range from a range of factors include the electricity bill, material costs or costs involved in maintenance. In management accounting, these costs are treated in the following ways; (a) an accountant may chose to ignore them, (b) they can also be treated as a lump-sum, (c) they may be allocated to their cost object, (4) Determining the cost allocation base; the cost allocation base may be defined as the link used to relate the overhead cost and the cost object. The cost allocation base may be taken to be the total number of goods that are produced by a company over a certain period. For example, the total numbers of drugs produced by CSL Limited. The value chosen as an allocation base should be applied uniformly to all the cost objects, and (5) Developing the overhead rates; the overhead rates define the numbers of dollars that are used to represent overhead costs per unit of the cost allocation base. The general formula for calculating the overhead rates is given as a ratio of the cost pool overhead dollars in the numerator and the total quantity of the cost allocation base that is, Overhead rate = Overhead costs in the cost pool/ Total quantity of the allocation base. From CSL Limited annual report 2014-2015 the following is an example on how to determine the product cost; Item Directed Cost Overhead Cost Product Cost Sales revenue 762,200,000 762,200,000 Cost of Sales 467,700,000 467,700,000 Sundry revenue 199,100,00 199,100,00 Dividend Income 1,290,300,000 1,290,300,000 Interest Income 55,400,000 55,400,000 Research and Development 189,300,000 189,300,000 Selling and marketing 64,000,000 64,000,000 General and administration 113,200,000 113,200,000 Finance cost 6,300,000 6,300,000 Income tax expense 4,900,000 4,900,000 Total 2,590,500,000 362,800,000 2,953,300,00 The product cost determined can be used by an organization for two main purposes. This will usually depend on the management of a company: (1) Decision Making; the decision-making product costs are used to calculate the approximate the marginal costs. In this case, for short-term decision making process, labor costs are considered as a fixed cost because the labor costs tend to remain constant over a wide range of output (Shepherd 2015). Additionally, Overhead costs tend to change only when there are some restructuring processes in a company. Therefore, the only costs to consider in this case are the costs that change with the production that is, it includes the costs that increases the total costs that a company incurs after the production of an extra unit of product, and (2) External Reporting; product costs measures are also important to an organization as they help in generating external reports. External reports are used to describe the cost that an organization incurs which doe s not depend on the units produced over time. Such costs could be material cost or other overhead costs the organization encounters. The material cost in an organization is calculated from the bills that the company pays to support its operations. The material cost is also known as the unit variable cost. In general, external reporting may not be necessary to managers while making short-term decisions. Thus, depending on the purpose of the product cost, managers can choose the product measure to use. In general, there are two main types of product cost system used in the evaluation of the inventories in an organization. The two types include: (1) Direct Cost; this refers to the cost that can be clearly related to a given product or service. These are used by managers in an organization to make incremental decisions. Direct costs in an organization may include direct raw materials, manufacturing supplies, and commissions. However, while doing the inventory evaluation both the direct and indirect costs should be considered, (2) Indirect costs; these are costs that cannot be attached or traced directly to a particular product or activity. Therefore, they are only allocated to a product or service. Thus, indirect costs not only include the cost associated with producing the product but also the cost that are involved in maintaining a company. An example of a companys indirect costs includes the costs of maintaining a given machine. Indirect cost can also be varied or they can be fixe d. From the foregoing, it is necessary for a company to consider in detail how to classify the various expenses in a firm as this will determine how taxes are charged on different products. To conclude, product costing system is a very important aspect for any given organization as it will be used to determine the profitability of a company. Product costs are used by managers of various organizations to make long-term and short-term decisions. In addition, the product cost is also used for preparation of external reports. Depending on the purpose that the managers want to accomplish, an organization may decide to choose among the two different types of the product cost system that is, the direct cost system and the indirect cost system. An organization should consider the two systems while classifying its expenses as direct costs or indirect costs as this has an impact on the taxes charged. From the case study of CSL Limited, the company has effectively applied the concept of product cost in its operation. The company has adopted the use of both direct costs and indirect costs. Direct costs has been used to help the companys managers in the decision making process. This includes the direct labor involved in the manufacturing drugs among others. On the other hand, indirect costs have been used in improving the operations of the company. This has been the case where the CSL Limited has expanded its operations with the recent opening of various facilities such as 300,000 square feet expansion in Kankakee and the state of the art manufacturing facility that was launched in Switzerland. This will have to be considered while determining the prices for its products. The product cost systems will be important to the CSL Limited considering its expansion to various regions of the World. The direct cost will be used by the management to decide on various aspects of manufacturing including raw materials required, and direct labor such as doctors and pharmacists among others. The indirect costs incurred will be used in the improvement of the operations of CSL Limited. References Banker, R.D., Datar, S.M., Kekre, S. and Mukhopadhyay, T., 1990. Costs of product and process complexity. Measures for manufacturing excellence, 2, pp.269-290. Beattie, B.R., Taylor, C.R. and Watts, M.J., 1985. The economics of production (No. 338.5 B369). New York: Wiley. Boothroyd, G., 1994. Product design for manufacture and assembly. Computer-Aided Design, 26(7), pp.505-520. Horngren, C.T., Sundem, G.L., Stratton, W.O., Burgstahler, D. and Schatzberg, J., 2002. Introduction to Management Accounting: Chapters 1-17. Prentice Hall. Johnson, H.T. and Kaplan, R.S., 1991. Relevance lost: the rise and fall of management accounting. Harvard Business Press. Kaplan, R.S. and Atkinson, A.A., 2015. Advanced management accounting. PHI Learning. Lere, J.C., 1986. Product pricing based on accounting costs. Accounting Review, pp.318-324. Niazi, A., Dai, J.S., Balabani, S. and Seneviratne, L., 2006. Product cost estimation: Technique classification and methodology review. Journal of manufacturing science and engineering, 128(2), pp.563-575. Shehab, E.M. and Abdalla, H.S., 2001. Manufacturing cost modelling for concurrent product development. Robotics and Computer-Integrated Manufacturing, 17(4), pp.341-353. Shepherd, R.W., 2015. Theory of cost and production functions. Princeton University Press.

Gaining My Independence Essay Example For Students

Gaining My Independence Essay My mother seeing Im responsible, earning her trust, these are two of the biggest things that happened in my life. Although, the endless struggle and intense arguments to get to that point had an even greater impact on my life. When I just started the seventh grade, about two years ago I got into the business of reselling shoes. For those who dont know what this is its when you buy expensive, very limited Nike footwear and resell the product for even more because of the immense demand for the shoe and the small quantity of the item being produced. I got into this hobby very fast, getting engaged in all the latest sneakers coming out and making connections at stores to get these limited sneakers. Soon everyone knew I was a so called Sneaker Head.   I started to make copious amounts of money for a young adult going to school on the daily. I decided to bring the topic of doing this business up with my mom. At the time she was oblivious that I was doing this or anything like it. Most of this was at a time when I really didnt have a set schedule of where I was living with my dad or mom, both constantly fighting over when I would live here or there, threatening court on each other. They both became blind to caring or even noticing what I was doing in my time and just trying to fight for me to be with them. Instantly she said no, saying I couldnt do this anymore stating, Shoes cant really be worth that much money . I clenched my hands to gether with hope trying to show her but she wouldnt listen, because there wasnt nearly enough evidence. For a little while Im pretty sure she thought I was selling some type of drug because of the amount of money being made for the little I was doing. Also the random expensive items that would be in my room made her wonder. She wanted proof that I really was selling shoes, confirmation. This upset me at the time but I understood she was trying to protect me. She didnt want anything bad to happen to me. I started to keep a log of everything I bought and sold also showing the profit involving shoes. I did this for four months and then showed my mother everything including most receipts that I kept too. Over the course of this time, I had spent over six thousand dollars buying sneakers to sell and made a profit of around three and a half thousand dollars. This coming to a total of almost ten thousand dollars. My mom, seeing how much money is really being made was astonished. She looked at me and asked, how much of this money do you have left,   I replied with around half showing her the Gucci sneakers, Xbox One, multiple controllers, five of the hottest games, computer, Beats earphones, and several thousand dollars of cash sitting in my room. She couldnt believe it. The next weekend we went to the bank and set up an account for me. I also got my own debit card, checking and savings accounts. My Mom finally had trust in me. That day I felt so proud, I told myself I wanted to feel like this more often. Gaining my moms trust is one of the things Im most proud. The amount of responsibility and independence I have been giving by my parents since then is what makes me happy. The satisfaction of knowing my parents have their trust in me is what makes me get up on those long days when I need to go to school at seven in the morning. I finally feel independent.