Essays on Factory

- Apportionment, Allocation, and Absorption of Overhead

Total overhead=€650000, Thus overhead as percentage of Direct material cost=650000/3430000*100=18.95%.
Thus overhead to be absorbed to Econo bikes at 18.95% of €2150000=€407425, and to Luxi 18.95% of €1280000=€242575
**Under the blanket overhead absorption rate as was the practice, the €650000 overhead absorbed between Econo and Luxi was 2000/3000*650000=€433333 and 1/3*€650000=€216667
1. After all the service department costs are apportioned to the production departments, the next step is to spread the factory overhead to the different products or job produced. This is termed as overhead absorption

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Introduction

The car manufacturing could be one of the largest industries in Europe. This industry produces cars for different countries in which the manufacturers are facing several issues. Doing such business in Europe can be challenging as there are some existing legislations that they need to follow, which could greatly affect the industry’s profit. Competition among car manufacturers in the European Union is very high. Each company may have their own marketing strategies, despite the economic challenges and competitive issues among the car manufacturers in the industry while ensuring that existing laws are strictly followed.

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The Jungle by Upton Sinclair talks about the poor conditions of immigrant workers in the meat packing industry in Chicago. The place, aptly named Packingtown, is the area where the major meat packing companies were found. This is where Jurgis, his family, and his then girlfriend and later on wife’s family migrated from Lithuania in hopes of a better life. Sinclair discusses in vivid details the hardships that the whole family went through in Chicago as their naivete as immigrants in a foreign country were played on and taken advantage by both the influential and the not so

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Introduction

Silver Ship Company designs and constructs marine equipment for different companies in the marine industry. The company also repairs marine equipment including boats for other companies in the industry. This paper focuses on the company`s strategy within the workboat and military boat industry. The paper highlights a brief history of the company, the executive summary, and recommendations in the long and short terms for the company.

Brief History

In 1985, Mike McCarthy started the Silver Ships Inc after he ended his career in the fishing industry. The fishing industry offered him a chance not only to develop a successful career

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(Course/Major)

In the work of Cowan, many perceive the interaction of technology and society as enormous computers in the workplace and, with regards to the topic here, massive armies of men, women and children slaving away in the textile mills. Prior to the introduction of age of the Industrial Revolution, women were primarily engaged in household chores; however, in the industrialization age, the tasks of running and taking care of the needs of the home fell by the wayside. In addition, the family activities were significantly reduced, particularly social functions, to more basic activities, such as consumption, relief of

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The play Anna in the tropics is written by Cuban – American writer Nilo Cruz. The action in the play revolves around an ageing cigar factory owned by Santiago a man in his late fifties of Cuban origin. The workers in the factory are majorly relatives of Santiago with Cheche, the supervisor being Santiago’s half brother. The lives of the characters in the play are intertwined with the action in the story Anna Karelina and most characters find their mirror in the story. The plot kicks off with the arrival of a new lector in the factory welcomed by

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Lean manufacturing helps GM to control production to meet customer needs by applying organizational design, planning and looking at employee function. This is possible as Lean Manufacturing aims at making GM an excellence entity in quality and utilizes management control techniques and technologies. Furthermore, it has enabled GM to reduce the quantity of resources used by the firm in providing goods and services for clients. it has also contributed to the aspect of making the organization efficient, as its entity is to eliminate waste and therefore using less labor, materials and time in order to give clients what they

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This economic analysis will concentrate on three important industries- construction, manufacturing and healthcare. Between 1993 and 2013, there was a continuous increase in employment. This indicates that the sector was expanding and hence the need for additional labor. A similar trend is observed in manufacturing and healthcare sectors. However, an analysis of the nature of the trend in each sector reveals different results. In the construction sector, the overall employment change was 13.1. In the manufacturing sector, it was only 6.5 while it was highest in the healthcare sector at 17.5. These figures hypothesize that the healthcare sector had

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Introduction

Rossum's Universal Robots is a play written by Karel Capek's in 1921. The play introduces us to the world of robots that are machine, which acts like human beings. The play depicts that although robots will initially be beneficial to people, at some point they will dominate the world and turn against people. The play exports different issues that could arise if artificial life were created.

The play starts by a young woman named Helen a representative humanitarian organization visiting a remote island to liberate a poorly oppressed robot. Helen has a feeling that robots are human beings with

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A contemporary product’s path from material form, through human labor, to commodity, and ultimately to fetish

According to Marx theory of commodity, a commodity assumes the character of the product of the labor. He argued that quality human labor is expressed objectively in a commodity and the measure of expenditure, duration of expenditure, and labor power takes the value of the product. Because of the connection between the eye and the product of a person’s work, the fantastic form attaches itself on the product creating Fetishism. For example, agricultural products are examples of commodities whose value is related to the value attached on the product. When a farmer plants a vegetable, he will take

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Psychology

Analysis
A close look at Woody’s Veneer Factory reveals a number of irregularities involving lower management, employees, and middle class management. These issues require prompt attention particularly in the upper management. The major issues in this organization are vandalism and incidences such as workplace violence. There are other problems with management, employee, and lower management relations. In addition issues such as lower employee satisfaction, avoidable waste, lack of leadership skills, and lower production rates are rampant.

The possibility approach is comprised of path-goal theories which states that, from the interplay of the person, leadership is function. It further

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Toronto-Detroit: How Toronto is in danger of becoming like Detroit..

Detroit and what are the measures required to be taken to stop that.To start with we will discuss
Shortly about both these cities and their respective economies and social conditions.
First talking about Detroit, it is a city in the U.S state of Michigan.It is also the largest city across

America-Canada border with a population close to 5.2 million people, known as World’s

Traditional automotive center.The biggest reason for the setback for its economy was gradual
Movement from manufacturing to services.To be clear concentrating to one industry that is
Automobile and neglecting the others.At one time due to good position in economic

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Introduction

In any manufacturing firm, the location and design of plant lay are two crucial factors that determine the efficiency of the processes. A good plant layout should be able to convert raw materials into finished products in the most efficient and economical manner. There are various types of plant layouts depending on the products; processes involved and the site space available. Before deciding on the layout to adapt, considerations such as availability of waterpower and space are important.
Able Co. manufactures harnesses and cables and its location to a green field will have to make decisions pertaining to which

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Introduction

A Product Design Specification lays down explicit information about a particular product that is to be designed and the specifications that it is going to follow. It usually represents a particular way of thinking of its builders, architects of engineers, if any. A PDS encompasses various things such as the requisite drawings, environmental factors, ergonomics, aesthetic factors, cost, maintenance, quality, documentation and safety of the product. This document usually sets out in full the details, and all that will be required of a product to be designed (Cross, 2006). This is critical as the product designed is targeted at

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Background of the Issue

With increasingly difficult organizational structures and continuously evolving markets, modern companies face more severe competition. This competitive market environment is no longer determined by the high level supply and demand curve and product features, as it used to be somewhat forty and even thirty years ago. Contemporary businesses have to learn to compete on price and upstream effectiveness to be able to develop sustainable competitive advantage in their respective markets. Past decades put in focus an emerging trend of production and manufacturing outsourcing, where large corporation found a great cost advantage in offshoring their operations in lower labor cost

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Introduction

Material Requirements Planning (MRP) and Kanban control systems are one of the most prominent production planning and inventory control systems of today. These systems are the most popular implementations of push and pull strategies respectively. Speaking of MRP, it is a material control system that tries to maintain adequate inventory levels to ensure that the required materials are available, when needed. MRP is used where there are multiple items with complex bills of materials. It is not suited for continuous processes that are tightly linked.

The major objective of an MRP system is to simultaneously:

- Ensure the material availability, components, and products for customer delivery and planned production.

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The stories of Anton Chekhov mark a focal moment in European fiction. This is the point where 19th realist caucus of the short stories started their transformation into modern form. As such, his work straddles two traditions. The first is that of the anti-romantic realism which has a sharp observation of external social detail. It has human behavior conveyed within tight plot. The second is the modern psychological realism in which the action in typically internal and expressed in associative narrative that is built on epiphanic moments. In consideration of the two sides, Chekhov developed powerful personal styles that

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in its Foxconn, China Plant

Introduction

Interestingly, it takes five days and 325 sets of hands to make a single iPad (Topolsky, p. 1). These hands belong to most Chinese workers who are being paid about $1.78 an hour and labor 12-hour days? (Topolsky, p. 1). Apple, a global leader on smart phones and other computer devices, has been seriously criticized for its production practices for several years. This paper makes the case of Apple’s outsourcing in China unfair, illegal, and unethical even if it is the general system and practice in the country.
In exploring this viewpoint, this

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Introduction

The company Nike, which was initially founded as Blue Ribbon Sports by Phil Knight and a colleague from college, is an idea born as a result of Knight’s paper while undertaking his MBA program at Stanford, which was to import athletic shoes to the US market from Japan. This market was dominated by Puma and Adidas. The company’s initial development was as a distributor for a Japanese athletic shoe company known as Onitsuka Tiger. In 1971, the relationship ended and the following year Nike was formed.
The publicity of Nike was by the use of celebrity athletes

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[Institution’s Name]
Businesses always take effective strategies in order to ascertain the growth of the company. Businesses are made to increase the financial belongings in particular and mitigate the inline expenses. Accounting and finance are two different things and provisions from the standpoint of an organization and the aspect of both of these things are important and significant from the standpoint of an entity .
Effectively managing and controlling the things are some of the important provisions from the standpoint of an entity. Therefore, operational department is one of the most integral and important departments from the viewpoint of

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Introduction

Traditional and well-known manufacturing companies often struggle to implement newer process changes and manufacturing practices in business. Economic order quantity was a popular concept in the early part of 20th century. Almost all companies then used economic order quantity purchasing policy. Most of the companies probably benefitted from implementing economic order quantity (EOQ), but some failed as it was not relevant for the product type and industry. In the later part of 20th century, many new manufacturing process techniques came into limelight. Just in Time system, Toyota Production System, Theory of Constraints, MRP and ERP systems, TPM, Lean manufacturing

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TOYOTA

The advent of new age technologies has brought a change in numerous aspects of people lives.
Similarly the systems and procedures that the organizations now adopt is more geared towards using methods and materials that are more environment friendly and don’t harm or deplete the natural cycles in any way.
Toyota is one organization which shown a great commitment towards a sustainable environment in terms of manufacturing plants and products designs in view of sustainability, besides Toyota is actively engaged in programs to improve the environment ranging from, eco driving, vehicle recycling to name a few (Toyota Production

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Abstract – Assembly line technology has been inexistence in factories and has been the most widely used technologies in the factories. This is an important technology in engineering. There are developments that are designed to have better procedures and enhancement of the whole process. This paper will focus on new ways in which the assembly line will be improved. One of the ways is to have the system change automatically to new changes that have been introduced to the system. The paper will focus on a new technology where machines in the assembly will have their thinking mechanisms.

Index terms –

- INTRODUCTION

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The North and The South After the American Civil War

History
After the Civil War industrialization changed the whole nation, but The North changed faster than the South. The thesis is that the North adopted a higher degree of industrialization more quickly than the South because there were cities with a large population and resources did not have to be transferred. Even if the North had lost the war (for example, because resources were blockaded by the South), the North still would have become industrialized.
Johnson (2003) explained how northern soldiers turned into workers in urban areas. According him to the law to have soldiers from the North was "

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While much has been hypothesized regarding benchmarking, it is of the essence to note that it primarily connotes to the practice of identifying, comprehending, and adjusting the prosperous business processes and practices employed by other firms. The primary intent of benchmarking is to enhance the success of the business. This is because the practice benchmarking allows firms to employ similar strategies that are likely to be employed by their competitors; hence, offers an equal competing platform. Worth noting is the fact that benchmarking as a business practice is applicable for both manufacturers and service-oriented firms. While it is true

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Lowell town was named after Harvard trained and Massachusetts born scholar, Francis Cabot Lowell. Lowell was also an industrialist and died in 1817 at the age of 42 years. F.C Cabot Lowell had gone to Britain for treatment where he learnt about the textile manufacturing industry. At the end of his two years stay in Britain, he returned home and started applying the expertise he had learnt in Britain. Together with his accomplices, he opened Boston manufacturing company, a company established along the Charles River. (Coburn, F.W. 1920). The Lowell Company became so successful and was a great attraction

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Business- Key Points

Business-Key points
- Minimizing miscommunication
- Discriminatory remarks
- Accepting each other regardless of difference in religion and culture
These key points address the supervisor’s concerns completely, because the workforce lacks unity due to the variety in ethnicity. It gets difficult for the supervisor to handle the employees if they get to each other’s necks just because they belong to different ethnic backgrounds.
- Minimizing miscommunication: A factory with a healthy workforce that belongs to the different cultural background is very difficult to handle. The employee has different native languages and a lot of them do not

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Industrialization after the Civil War

Thesis: Industrialization caused by the Civil War made huge changes in every sphere of the US life, beginning from social to industry and agriculture.
I. Changes made in different spheres of the US life.
A. Legislation.
1. Women suffrage
B. Development of the social structure.
1. Country free from slavery.
a. main aspects of former slaves’ life.
C. Economic changes.
1. Standards of living.
2. Mass production.
II. Impact of industrialization on social groups.
A. African Americans became free people.
1. Attempts to improve the literacy rate of African Americans.
2. Types of work they can do.

1. Children

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Project organization

The project organization type for development of this motorcycle must meet the required standards. The best type of project organization for developing this class of motorcycles is the functional organizational structure. This project will be managed under the current structure of the organization. It will suit the development of this motorcycle project since the components of the project will be executed by the functional units of this organization. After kicking off the project operations, each unit of the organization will be managed each the project component assigned (Hayman, 2011). In order to manufacture motorcycles of over 1100cc, this company

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Management

Spartan has been in the field of manufacturing ‘Heat Exchanger Equipments’ for many years. Gradually, many new companies emerged in the field that increased the competition. The main competitors belonged to Korea and Europe, who specialized in the manufacturing lines and delivery time. Spartan should adopt new technology and improve the production line to cause the lesser wastage of material and ensure more efficient production lines through manual working.
The inventory records of the company had discrepancies, and there were always complaints from the manufacturing unit regarding the shortage of raw material. Inventory entries related to available raw material

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American Auto Corp is a multinational of automobile manufacturers established in Detroit, MI. Most American and Japanese countries establish factories in Mexico due to availability of cheap labor and high skill that steer production. Mexico plays an important role in America’s global strategy. American firms rely on the Mexican factories due to availability of raw materials such as copper and lead. Consequently, the North American Free Trade Agreement (NAFTA) allows access to the North American markets to ensure increased productivity. The Mexican factories have received a recommendation because of the improved quality of products they manufacture. The Mexican

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Introduction

Accounting and finance are two different things and most of the people have been regarded them as similar things. Accounting is the name to record the day to day transaction of a company, while finance is the name of utilizing the funds of an organization at a place from where the likelihood of earning would be on a higher place. The concept of accounting and finance is totally different with each other but most of the people regarded both of them as single and identical one. Accounting is the name of to record the day to day transaction of

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Introduction

What are Explosives?
How to Safely Handle Explosives
Conclusion
Introduction
Explosives are generally regarded as dangerous because of their capability to release tremendous amount of energy. Depending on the purpose and type of the explosive, it may inflict enormous damage to lives and properties. For the same reason, it is necessary that a general knowledge on how to safely handle explosives should be discussed. Explosives have been used extensively in military and industrial purposes. But even in its legitimate uses, explosives are handled with extreme precaution. Unfortunately, due to the rise of terrorism, explosives under legitimate possession could go

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The males in the movie "Kinky Boots" play a dominant and leading role in terms of their gender and sexuality. The movie's star Charlie is compelled to save his family's show factory following the sudden demise of his father. As such, Charlie takes on the role of a leader, a savior of their family's fortune thereby portraying leadership as a role men ought to take up. Men also take up the role of protectors. Charlie intervenes to stop some drunken hoodlums from harassing a woman while he is on a business trip (Jarrold).
Men are portrayed as capable of

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Emerging Markets: Brazils quest for Comparative advantage

Why is Brazil’s agriculture so competitive? Why do its manufacturing industries lack competitiveness?
Brazil is one of the world’s leading countries in agriculture. It is a significant player in such products as beef, poultry, soybeans, sugar and coffee – in which the country is top producer, exporter or even both, according to the case. What is more, Brazil provides more than half of world-wide ethanol export.
The main reasons for such a high Brazil’s agriculture competitiveness are climate conditions: lots of sunshine, soil and water. What is more, Brazil possesses the biggest territory in the South America

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This paper is going to present a discussion on Nike’s main officers, their compensations and some corporate governance issues that the company is facing.

Nike’s Main Officers

The main officers in Nike include Philip Knight, the chairperson of the Board of Directors; Mark Parker, the President, CEO, and a member of the Executive Committee; Donald Blair, the Executive Vice President and also the Chief Financial Officer; Trevor Edwards, President of Nike Inc. Brand; Jeanne Jackson, President, product and Merchandising; Erick Sprunk, the Chief Operating Officer (Nike Inc., 2014).

Brief Description Officers

Philip Knight
Knight is Nike’s Chairman of the Board of Directors. He

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Humans are not the only animals to feel pain – all animals feel pain. Accidentally tread on your pet dog or cat’s paw and it will let you know immediately that you have hurt it. You will very probably apologize to the injured creature (even though it doesn’t understand your words), and fuss over it to show you are sorry. The fact is you really do not want to be the cause of any unnecessary suffering to your domestic pets – your household companions – so it is only right to behave in the same way to all other animals

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Last decades have seen substantial changes in the business world including deregulation, increasing competition and growing expectation of consumers (Atrill and McLaney, 2009, p. 134). These changes have brought about more competitive and dynamic environment across all industries. This paper examines how the changes affected the costing practices used by the company and recommends the ways to tackle the problems posed by the new environment.

Rising overheads

Two or three decades ago manufacturing enterprises like Fabricator inc. featured (Atrill and McLaney, 2009, p. 134) the following:
- Direct labor was one of the dominating elements of total manufacturing costs.
- The

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Introduction

Managing the inventories in the modern manufacturing operations is a tough process. Many manufacturing plants, both big and small, are facing problems in managing their inventory properly. Hence, companies are exploring new systems and software that can help in managing the inventory properly. One of the most popular software that is used to efficiently manage inventory is the Material Requirement Planning or MRP. MRP helps the companies in taking informed decisions regarding the efficient management of the company’s inventory (Vonderebse & White, 2013).
Other than helping companies in efficiently managing their operations, they also help them in improving the

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The book “Eating Animals” written by Jonathan Safran Foer is a non-fiction treatise, which gives an account of the importance of a vegetarian diet. Foer argues that the people who consume meat indulge in direful crimes perpetrated against animals. He reveals the terrible atmosphere of the slaughterhouses and farm factories, which kill the animals for the purpose of eating bacon, sushi and turkey. The book narrates about the cultural differences involving the tradition of meat and the developing views towards a vegetarian diet. Noer begins the book in a different way by narrating the story of his grandmother who

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