Continental Airlines Research Paper Example | Topics and Well Written Essays - 2500 words

Continental Airlines - Research Paper Example Part of this success is attributed to the huge investment in employee management and training. This, in turn, leads to better customer care management realized from the employees of the organization. Introduction The story behind Continental Airlines is inundated with many successes and challenges that have characterized the company since its formation. Like any other operator in the turbulent airline industry, these challenges have, over the years, affected the operations of the company and often became the basis for the strategies that have enabled the company to sail through. In any case, Continental Airlines is today regarded as one of the best performing airlines not only in the United States but across the world. Founded in 1934 with a single aircraft in Texas, Continental has grown to become the fifth largest airline in the United States and the seventh largest in the world. This is realized through an annual passenger figure of 50 million across five continents. Presently, th e airline operates over 2,300 daily departures to over 200 destinations across these continents (Burlingham, 2005). Indeed, Continental operates in an industry dominated by several market players which are always on the watch for any strategy to outdo their competitors. The company has faced several financial quagmires over the past few years but has always managed to sail through these challenges. Through continual fleet modernization and an effective employee management program, the company has always been at the forefront in the provision of quality services that transcend the very borders of culture and distance. Although the company has faced bankruptcy twice in its turbulent history, these downfalls have acted as an impetus for success and triggered a new wave of novel strategies that define the company’s overall success. Continental’s Business Strategy At the dawn of this century, Continental was normally ranked in the tenth position among the major airlines in the United States. The major focus of the management was, therefore, to create a new business strategy that would shift the fortunes of the organization. This led to the adoption of a new series of business strategies that were focused on improving industry performance through improved customer service. The first strategy was labeled Fly to Win and was meant to ensure that all the employees in the organization clearly understood what the customers actually wanted in terms of service. This would facilitate an effective response mechanism in order to avail the right products to the right clients. Secondly, Fund the Future strategy was intended to relook into the cash flow and costs incurred by the organization, in order to bail it out of its financial quagmire. The focus in this case was cost management as a way of eliminating some of the unnecessary cost centers previously realized by the organization. The third strategy, Make Reliability a Strategy, was geared towards ensuring that customers were delivered to their destinations safely and without any delays (Ray, 1999). This was also to limit any loss of luggage that was often realized in the company. In a way, reliability was seen as the best way to create customer confidence which would ultimately enable the airline to widen the customer base. The fourth strategy, Working Together, was mainly focused on employee managemen

Operating Systems Research Paper Example | Topics and Well Written Essays - 1750 words - 1

Operating Systems - Research Paper Example The likes of Microsoft, Apple Inc, UNIX, and Google are few of the owners and pioneers who administer over the operating systems that are currently in the market. In the category of mobile phone devices the most common operating systems are Apple I.O.S, Android supported by Google, and Windows Mobile operating system supported by Microsoft, Symbian operating systems that have been in the market for quite some time. They are supported by Nokia Inc. Blackberry is not behind in this category and they have their own operating system dedicated to it as well. Their operating system comes in form of R.I.M operating system. Each of these has its own characteristic features that makes each unique in its own way. In the aforementioned operating systems, some of these operating systems are hardware specific, while others are compatible with any kind of hardware device; I.O.S is one of them that requires Apple devices in support for the software. I.O.S are subject to the presence and requirement of Macintosh computers that support Mac OS X 10.6. I.O.S is the patented operating system of Apple Inc. in the case of the different operating systems. The very first of the many SDKs that were introduced by Apple Inc was NeXT O.S. Android Operating systems in contrast are relatively supportive and enjoy large scale compatibility scale in comparison to I.O.S. They are compatible with any kind of devices that may support ordinary operating systems and their kernels. The feature of creation of Android Virtual Devices is another aided feature that comes in the support of Android Operating system as compared to the I.O.S. A.V.D gives Android operating system an edge over its rivals. It allows for the pilot test and other verifications of the system compatibility and the applications proper functioning (Goadrich & Rogers, 2011). In recent times, I.O.S has incorporated new and developed means of protecting the operating system from any kind of intruders. A step

Resume and Cover Letter Assignment Example | Topics and Well Written Essays - 500 words

Resume and Cover Letter - Assignment Example I have worked as a management assistant at Booz Allen Hamilton and the professional experiences gained, in conjunction with the theoretical framework continuously being developed at George Mason University (GMU) would be appropriately honed through your internship program. My previous work experiences assisted in developing teamwork and working in a collaborative and cohesive atmosphere. My responsibilities as management assistant in Booz Allen Hamilton required working effectively with diverse teams to specifically ensure that team members are duly motivated towards the accomplishment of identified organizational goals. My proposal for innovative performance evaluation programs that recognize and acknowledge exemplary performers using merit based standards assisted in achieving higher productivity, higher morale and job satisfaction. I likewise envision assisting in motivating teams within the Net Social environment. I have acknowledged the importance of completing my degree in Accounting at GMU to augment the professional skills gained at Booz Allen Hamilton, and to make me more competitive and competent in a global environment. Currently, support from the faculty and administrative staff at GMU assist in the development of more leadership skills, as well as in gaining more expertise in interpersonal communication, problem-solving, and decision-making skills. The multidisciplinary approach to learning enabled me to effectively share the knowledge, abilities, and skills gained during the course and assist in addressing unique and distinct team requirements at Net Social. Enclosed is a copy of my resume for your review. I would be genuinely interested to be part of the internship program. I likewise look forward to a mutually beneficial relationship. I could be reached at Telephone Number or Email Address. Thank you for your time and

Operating Systems Research Paper Example | Topics and Well Written Essays - 1750 words - 1

Operating Systems - Research Paper Example The likes of Microsoft, Apple Inc, UNIX, and Google are few of the owners and pioneers who administer over the operating systems that are currently in the market. In the category of mobile phone devices the most common operating systems are Apple I.O.S, Android supported by Google, and Windows Mobile operating system supported by Microsoft, Symbian operating systems that have been in the market for quite some time. They are supported by Nokia Inc. Blackberry is not behind in this category and they have their own operating system dedicated to it as well. Their operating system comes in form of R.I.M operating system. Each of these has its own characteristic features that makes each unique in its own way. In the aforementioned operating systems, some of these operating systems are hardware specific, while others are compatible with any kind of hardware device; I.O.S is one of them that requires Apple devices in support for the software. I.O.S are subject to the presence and requirement of Macintosh computers that support Mac OS X 10.6. I.O.S is the patented operating system of Apple Inc. in the case of the different operating systems. The very first of the many SDKs that were introduced by Apple Inc was NeXT O.S. Android Operating systems in contrast are relatively supportive and enjoy large scale compatibility scale in comparison to I.O.S. They are compatible with any kind of devices that may support ordinary operating systems and their kernels. The feature of creation of Android Virtual Devices is another aided feature that comes in the support of Android Operating system as compared to the I.O.S. A.V.D gives Android operating system an edge over its rivals. It allows for the pilot test and other verifications of the system compatibility and the applications proper functioning (Goadrich & Rogers, 2011). In recent times, I.O.S has incorporated new and developed means of protecting the operating system from any kind of intruders. A step

Models of decision making and problem solving Essay

Models of decision making and problem solving - Essay Example Decision making is about choosing from several options or ideas and taking action to generate a particular result. It is usually considered to be a rational and logical thinking process. It is defined as a process of choosing a course of action for dealing with a problem or opportunity (Schmerhorn, 2003, p 174). Problem solving is one of the steps involved in decision making. Decision making is a part of everyday life for all of us. However this essay is confined to analysis of the process of decision making in an organizational context. In an organization, decision making is one of the key managerial activities. Decisions taken in a timely manner, making optimum use of information and a sound implementation are the hallmarks of organizations which perform effectively. This essay covers aspects of decision making processes in an organization and the models which can be used to describe them. The roles of creativity in individual as well as organization decision making, intuition, gro up and collaborative decision making and leadership that makes the decision making and problem solving in organizations efficient is also discussed.It is important to understand the context under which decisions are made in the organization. Decision making within organization can be broadly classified as happening at four levels. The first is the long-term strategic decision making process. ... The operations level managers will be involved. Speed and implementation of decisions will be very important here. Very often problems to be solved will be routine in nature. The last is the corrective decisions that an organization will have to make based on the monitoring it does of its decisions and the feedback that it receives through such monitoring. Another type of classification on the decisions within an organization are those that can be differentiated as programmed decisions , those which are routine and can be solved by standard methods and the other un-programmed, those which cannot be solved by routine responses, but which require tailor made solutions. Decisions are usually made by managers as individuals, but in organizations, the particular decisions or policies chosen by decision-makers can often be explained through organizational culture and practices. These practices may be decision making by committees and groups, or by adopting fixed or standard operating procedures. Culture of the organization will decide whether decisions are taken autocratically, creatively or through participation. Decisions are often not made by an individual alone in an organization alone. Decisions are made through a complex set of interaction between different people at different parts (functions) and levels of organizations, since the stakeholders of the outcome of decisions will be many. In real life in organizations it is rare to find decision making and other processes where social and political activity does not play a significant part (Teale et al, 2003, p 289). Decision making depends upon the environment under which decisions are made. Schermerhorn, (2003, ch. 17) describes these as certain, risky and uncertain environment. "Certain"

The traditional Chinese legal system Essay Example for Free

The traditional Chinese legal system Essay The traditional Chinese legal system has been designed to keep order, rather than to enforce a system of individual rights and equality. (Orts, 2001) The state is protected by reinforcing a social and moral structure that mirrors relationship within family to the relationship of the individual to the state. (Orts, 2001) At the heart of traditional Chinese thought is the idea that everything is dominated by a cosmic universe of which there are three forces: Heaven, Earth and Man. Worship of a Supreme Being is not part of the traditions beliefs, however the political foundation of the state is based on a supernatural order that Heaven’s representative on earth is the Emperor. (Orts, 2001) The Emperor therefore expected his subjects not merely to follow but to worship. The basis for his rule is almighty, but the laws by which he governs have no divine origin except that they are promulgated by the Emperor. (Orts, 2001) A new dynasty could, and usually did, wipe out the previous Code and establish an entirely new one. Since these laws were valid only to the extent that they had come from the Emperor, it would be difficult for a new dynasty to justify using the previous code. (Orts, 2001) Three major schools of thought dominated the Chinese empire: Confucianism, Taoism and Legalism (Fa Jia). (Orts, 2001) Taoism is both a religion and a philosophy, but since its primary influence is on Chinese art and poetry, it has little to say that is applicable to the legal system. The Confucian and Legalist schools of throughout have competed to dominate the imperial system of justice. (Orts, 2001) As the first â€Å"unified† Chinese imperial dynasty, the Qin dynasty relied on a legalist code of laws to ensure unity, obedience and loyalty to the governing body. (Fu, 1996) The later Han Dynasty maintained the Empire using a very different code derived from the teaching of Confucius. Though both dynasties ruled a vast unified Empire for a number of years, the methods, laws and governments they used were markedly different. The question underlying the contrast between legalism and Confucianism is whether either provides a formula for long-lasting, peaceful imperial rule. Although it was very short, the Qin is one of the most important legal system because it is the closest China came to a purely Legalist system. (Fu, 1996) The best original source on law in the Qin dynasty is from the grave of a Qin official discovered in the 1970s. (Fu, 1996)A set of administrative laws inscribed on sheets of bamboo set out common crimes and their punishments. These range from killing children or slaves without permission (as in later dynasties, a parent could seek approval from the magistrate to kill a child who had failed to obey them) to failure to care for one’s horses or not using the standard weights and measures. (Fu, 1996) The Qin were able to centralize their rule in central-eastern China as the most powerful of the Warring States. (Fu, 1996) Under the Qin, a centralized bureaucracy was established and the separate portions of the Great Wall were unified. The Qin dynasty also saw the construction of a road system, the division of the empire into states, and adoption of a series of standards in currency, weights and measures and an official script. (Fu, 1996) Under Qin ruler Qin Xioagong, Shang Yang wrote a series of reforms that would form the basis for the legal system under the Qin. (Fu, 1996) Although there was little time to implement his reforms before the Han took over, Shang’s reforms are considered the basis of the Legalist approach. In 356 BC, Shang ordered the destruction of documents on Confucian thinking, which unfortunately included volumes of material on the pre-Qin Confucian material such as the Book of Songs, and the Book of Documents. (Fu, 1996)He also organized the military into ranks and implemented Li Kui’s book of law. Six years later, Shang reformed the tax system and a standardized system of land allocation. (Fu, 1996)Shortly after the death of the Qin Xiaogong, Shang found himself the victim of one of the harsh punishments he advocated when he was executed by being pulled apart by four chariots. Following the death of Shang Yang, the campaign against Confucian scholars continued and hundreds of Confucian scholars were buried alive. (Fu, 1996) The Qin dynasty is important in comparison to later systems because despite the substantial success it had in establishing an infrastructure and a solid base of power from which to exert authority, the system collapsed upon itself. (Ren, 1997) The harsh punishments caused revolts by people who had incentive to revolt because they would otherwise be executed. (Ren, 1997) The rule of law during the Qin dynasty was influenced by the philosophical tenets of legalism. (Fu, 1996)Legalism is a philosophy that advocates strict adherence to law and obedience to authority. The laws in question tend to focus on punishment for disobedience. (Fu, 1996)The characteristics of legalism were necessary for the government to exercise the degree of control that it did, in order to unify China, and administer this large empire. (Fu, 1996)The legal philosophy of legalism defines law as a tool used by the powers that be to enforce behavior demanded of the leadership in question. As such, legalistic philosophy focuses upon the punitive aspect of law, rather than a positive aspect(Fu, 1996). A 1975 discovery of Qin legal documents gave historians their first detailed look at the specifics of administrative and criminal law in the Qin dynasty. (Fu, 1996) In terms of punishment given for offenses, the Qin legal code offered a gamut of severity that included several forms of execution, five types of mutilation, forced labor, shaving of a beard, and any number of monetary fines. (Fu, 1996) Theft of property had many penalties that were predicated on a number of factors. Such factors included the social rank of the perpetrators, the number of participants, and the value of the property stolen (or targeted for theft). (Fu, 1996)Punishments in the category of theft ranged from monetary fines to terms of bonded service. In the area of violent crimes, the penalties are clear and precise. An act of violence against a spouse or child warrants cutting off of a beard, as does mutilation of another in a fight. (Fu, 1996) The killing of children is punished with tattooing and hard labor. This only applies if the child in question is without physical or mental defects; in other cases, it is not illegal to kill a child. Conspiracy to commit murder is punishable by death, as is the murder of a male heir to a relative. Despite the reputation of Qin justice as cruel and arbitrary, investigation of crimes was done in a fairly meticulous manner. (Fu, 1996) Torture of witnesses, for example, had to be documented, and was only allowed in cases where a witness’ statement, freely given, did not make sense or contradicted known facts of the case. (Fu, 1996)It is also noted in Qin law that flogging is not the preferred way to obtain accurate information. In general, the laws of the Qin dynasty, rather than being arbitrary and cruel, reflect a sophisticated consideration of such matters as intent, mens rea, and degree of severity. (Fu, 1996)While the penalties outlined may seem to be quite extreme, they reflect nothing more than the practices and standards of the time and culture in which they were executed. (Fu, 1996) The Han dynasty is recognized for centralizing the Chinese empire and dissolving the noble-run state system. (Perenboom, 2002) In the place of the feudal system, the Han developed a bureaucracy, ostensibly merit-based, which would last for the next two millennia. Although we know less about the Han legal system than we do the later dynasties, the Han dynasty is worth a discussion because of the foundations it laid for physical and political infrastructure. (Perenboom, 2002) The population of the Chinese Empire under the Han was about 50 million. (Perenboom, 2002) It was during this period that the Silk Road, the trade route to the west, was developed. (Perenboom, 2002) Although the Han adopted Confucianism as the official state doctrine legalist influences remaining in the penal emphasis of the system and the formulaic quality of the laws (the crime of x is punished with y). From a Confucian perspective, modeling proper conduct was the best way to maintain order. (Perenboom, 2002) These rules of behavior are called li, a general code of proper human conduct in human society. (Perenboom, 2002) These rules incorporate institutions and relationships that are necessary for harmonious living. Legalists, however, propounded a written law with specific punishments that would deter bad behavior, which is referred to as fa. (Perenboom, 2002) Where li is designed to prevent conflict, fa is designed to punish it, and thereby deter. The school of philosophy based on the teachings of Confucius (551-479 BC) formed the basis of the traditional political system beginning in the Han Dynasty. (Perenboom, 2002) Confucius was from a minor noble family in what is now Shantung province. Although he never obtained an official position of any significant power, his students passed on his teaching on government and social relationships. (Perenboom, 2002) Confucianism recognizes five key relationships in society, each with its correct virtue. One of the most important was the relationship between father and son, and the primary virtue in that relationship was filial piety. (Perenboom, 2002) Another key relationship was that between ruler and subject, where loyalty was the proper attribution. (Perenboom, 2002) Brothers should exhibit, not surprisingly, brotherliness, and between husband and wife love and obedience was paramount. (Perenboom, 2002) Finally, between friends there should be faithfulness. (Perenboom, 2002) The moral feelings and obligations between people generally, and in the five relationships especially, are called jen. In Confucian thought, there is no separation between duties and mores in and to the family and the state. (Rosett, Cheng, Woo, 2003) Although the emperor has the greatest responsibility because he must care for his subjects as his children but he has little accountability to them. (Rosett, Cheng, Woo, 2003) The people’s relationship with the emperor is within the relationship of filial piety, they depend on him to be fair and act in their best interest, but they have no right to expect him to do so, and no recourse when he did not. The emperor was not accountable to the law; he had absolute authority to change and overrule the law on a case-by-case basis. He could also issue edicts to change the laws, and create ex post facto law. The hierarchy of relationships (li) was primary to the codified law (fa), and where the two conflicted the li should triumph. (Rosett, Cheng, Woo, 2003) Individual rights were subjugated to the paternalistic authority of the state. (Rosett, Cheng, Woo, 2003) Adherents to Confucianism were suspicious of an institutional law but accepted it as a necessary evil. Confucianists argued that a legal system of fa would encourage people to act exclusively in self-interest and lead to corruption. (Hucker, 1975) If everyone acted in their proper roles in accordance with the li and in the interest of their family and the state as the two concentric duties, theoretically there would be no need for a legal system. (Hucker, 1975) Practically, however, Confucian officials knew punishment would still be necessary where people failed to obey the li. However, Confucian scholars continued to argue that the moral training of the ruler was more useful to promote harmony than coercion. (Hucker, 1975) In the end, the Chinese legal system had a healthy amount of both. (Hucker, 1975) The first Han Emperor, Gaozu (256-195 BC), was one of only two Chinese emperors to rise from the peasant class. (Hucker, 1975) During the Qin dynasty, he was a low-level police officer in Jiangsu province who was detained in his duty of transporting prisoners by bad weather. According to the laws of the legalist Qin, this failure, even though he was not at fault, was punishable by death. Having nothing to lose, he led the prisoners in revolt. (Hucker, 1975) This group eventually grew into an army and he ended up in position to overthrow the Qin and establish a dynasty of his own. (Hucker, 1975) Although Confucianism was embraced as the official state doctrine, Gaozu recognized the importance of creating a written legal code. (Dull Chu, 1972) The official in charge of the legal code was Xiao He, who had served with Gaozu during the uprising. The code eventually the legal code took up 906 volumes, and was divided into 60 sections. (Dull Chu, 1972) Under Emperor Wu Di, the official Dong Zhongshu required that the verdicts be supported by a rationale which applied the statutes to the facts of the case. (Dull Chu, 1972) It was during this period that the first laws against the killing of slaves appeared. In addition, nobles and officials were not permitted any deference compared to peasants when it came to prosecution and punishment. (Dull Chu, 1972) Dong also imbued the laws with elements cosmic harmony. He believed that the legal system should try to sort out imbalances in yin and yang and reflect the harmony of the five elements: wood, fire, earth, metal and water. (Dull Chu, 1972) Despite the wide application of laws, severe and grisly punishments were still popular. (Dull Chu, 1972) Typical punishments included killing of the defendant’s relatives, facial tattooing (particularly for theft), castration, amputation of the nose or of one or more of the feet, wearing an iron collar, exile, and a variety of methods of execution, such as death by cutting in two at the waist, boiling and beheading. Among the non-capital punishments, minor offenders were often subject to long terms of servitude on state projects. (Dull Chu, 1972) Exile was also used as a common punishment during the Han dynasty. (Dull Chu, 1972) Despite the similarities between Qin and Han law and punishment, the Confuscian philosophy of the Han dynasty became the one from which the rule of future dynasties would derive, while the legacy of the Qin dynasty was largely lost in the annels of history.

Variance Analysis As A Tool For Effective Planning Accounting Essay

Variance Analysis As A Tool For Effective Planning Accounting Essay Abstract This project analysis the significance of variance analysis as a tool for effective planning in flour mills industries the project view planning variance analysis and standard costing primary and secondary are used. The use of primary data was heavily relied upon via questionnaire administered, the research adopt simple percentage in testing research Hypothesis. The finding of the project show the significant variance analysis in providing information to management to meet the objectives of an organisation. On the basis of the findings the projects finally offered some recommendation aimed at improving the efficiency and effectiveness of variance analysis information. table of contents Title page Declaration page Approval page Dedication page Acknowledgement Abstract Table of content Chapter one introduction General background of the study Statement of the problem Objectives of the study Research hypothesis Significance of the study Scope of the study Limitation of the study Definition of key terms Chapter two Literature review Variance analysis The purpose of variance analysis Responsibility for variance Making variance analysis more useful Planning 2.5.1 Types of planning 2.5.2 Long term (strategic) planning 2.5.3 short term (tactical) planning Advantages Disadvantages Standard costing 2.8.1 the basic steps involved in standard costing techniques 2.8.2 objectives of standard costing 2.8.3 the benefits of standard costing chapter three Research methodology Introduction Population of the study Sample size Sampling technique used Method of data collection Method of data analysis Chapter four Introduction Data presentation Data analysis Test of research hypothesis Chapter five Summary Conclusion (findings) Recommendations Bibliography Appendix Chapter one General background of the study introduction The survival of any organisation is dependent upon its decision to achieve its desired objectives. A definitive guide to management decision is information. Manage net need information for planning a2nd control for decision making. Accounting is of great importance to all levels of man agement and without accounting there would be stagnation and confusion which in extreme cases may lead to a complete break down of the system. (Kalu, 2002) in todays business environment, the development and use of information especially management accenting information is a critical factor in the effective management of an organisation. Management inform nation is not only concerned with the provision of financial information about cost and revenve it is also in response to the changing environment involved in the provision of non-financial information about productivity quality and other key success factors for the organisation. To ensure effective use of vaciance /analysis for planning the information provided by the management accounting system must be relevant, timely, complete, reliable, objective and under stardable amongst others. Statement of problem Effective planning of variance analysis has been playing a greater role as a tool of corporate survival especially in the present day complex business environment where having the best information is the key to success. Therefore the problem of the research work includes Non-Implementation variance analysis which may cause in effective planning in the flour mills industries. These problem necessitate the flour mills industries. objectives of the study The following are the objective with the study was conducted. To analysis how variance analysis assist in effective planning, that is how it helps in determining future prospers and objectives. To examines the efficiency and effectiveness of variance analysis. By looking into how it maximized wealth or production and minimizes wastage for the producing of expected out put and achievement of desire objective of the organisation. Research hypothesis For the power of this research, the following hypothesis were formulated and tested, H0 valance analysis would serve as a tool for effective planning. H1 valance analysis would serve a tool for effectine planning Significant of the study The significance of the study includes:- (To provide a successful way in which management would achieve their organisational objective through proper planning and sound control in the process of making decision by careful forecasting of future objective and maximizing or boosting of out put and avoiding or minimizing was tape for the achievement the organisation goals and objectives. Scope of the study/research The scope of the study cover the flour mills industries in Nigeria with particular reference to BUA Flour mills Nigeria Limited, Kano. This company is choose to be the case study out of the flour mills companies in Nigeria. Finding obtained there from were generalized on all flour mills companies in Nigerian. This is due to the fact that they belong to the same industry having Uniform method of preparation or modes as well as being guided by the same law status. Limitation of the study In the course of conducing this research work, making constraints were encounter which is beyond the control of the research due to their intensive nature. And gives the researcher tough time, among of which is sufficient time; inadequate time factors contributed to the smooth running of this researcher work. Also financial constraints is the key factor that contributed major by. Inadequate money given the researcher a very hard time in getting enough data. Other activates such as lecture time assignment and what have you contribution getting enough data for this research work. Definition of key terms Analysis:- this is the detailed study or examination of some thing in order to understand more about it. Decision:-This is a choice or judgment that you make after thinking and talking about what is best thing to do. Efficiency:- The quality of doing something well with no west of time or money. Effective:- This refers to producing the result that is wanted or intended, that producing a successful result. Management:- The act of running and controlling a business or similar organisation. Organisation:- A group of people who from a business etc together in order to achieve a particular aim. Planning:- his is any arrangement for closings using or achieving something in the future. Variance:- This refers to the amount by which some thing changes or is different from something else. Chapter two 2.0 literature review definition 2.1 variance analysis (lucey, 2006). The term variance is revelry used on its own. Usually it is qualified in some way, for example, direct material cost variance, direct labour efficiency variance and soon. The process by which the total difference between standard and actual costs is sub-divided is known as Variance analysis which can be defines The evaluation of performance by means of variances, whose timely reporting should maximises the opportunity for managerial action. (Dandago Tijjani, 2005): variance may be define as the difference between the Actual and standard cost while variance Analysis:- is the process of analyzing variance by sub-dividing the total variance in such a way that management can assign responsibility of off standard performance. Variance arise form differences between standard and actual quantities and / or differences between standard and actual price. These are the course of variance the reason for the difference have to be established by management investigation. Variance may be adverse, i.e. where actual cost is greater than stranded or they may be favorable i.e where actual cost is less standard. Alternatively they may be know as minus or plus variance respectively. 2.2 the purpose of variance analysis The purpose of variance analysis is to provide practical pointer to the causes of off-standard performance so that management can improve operations, increase efficiency ultilise resources more effectively and reduce costs it follows that overly elaborate variance analysis which is not under stood, variance that are not acted up on and variance which are calculated too long after the event do not fulfill the centre purpose of standard costing. 2.3 responsibility for variance ideally, variance should be detailed enough so that responsibility can be assigned to a particular individuals for a specific variance. Cost control is made much more difficult if responsibility for a variance is spread over several managers in such circumstances it is all too easy to- pass the back. 2.4 making variance analysis more useful it is not sufficient merely to be able to describe and calculate variance to make variance analysis in to a useful aid to management it is necessary to probe and investigate the variance and the data used to calculate them. Typical questions which should ask are follows. Is there any relationship between the variance? For example, there may be pleasure in observing a favorable material price variance caused by the purchase of a job lot of material, but if this favorable variance is more than offset by adverse used and labour variance caused by the poor quality material, then there is little cause for rejoicing. Can further information than merely the variance be provide for management? Remembers, Variance analysis is but a means to an end. Management task is to find the reason for the variance and to take action to bring operation into line with the plan. Is the variance significant worth reporting? This is an importance matter for both the accountant and the manager and the ways of assessing the significance of variance are death with. Are the variance being reported quickly enough, to the right people in sufficient or two much detail with explanatory notes? 2.5 planning ack off (2001) as cited in Drury (2005) defined planning as the design of a desired future and of effective ways of bringing it about planning is any arrangement for doing, using or achieving something in the future (Dandago Tijjani 2005:p305). It is the establishment of objective and the information, evaluation and selection of the policies, strategies, tactics and actions required to achieve these objectives (KMA)to pandey (2004:) Planning is statement if what should be done, how it should be done, and when it should be done. It is the design of a desired future state of an entity and of the effective ways of bringing it about. Planning establishment enter prises objectives and cletermines the future course of actions for accomplishing of those objectives planning gives manager a warning f possible fature crises and enables him to avoids having to take uncalculated decision. Malomo (1999:2)Planning is a feed forward process to reduce uncertainties about the future the process of p lanning is based on the conviction that management has the capability of planning its activities and conditioning the state of the firm that determines its destiny. The task of planning the firms activities involves the entification of relevant variable controllable and non-controllable (pardey, 1994:8). Kalu (2001) as cited in onah (2001) state a sound planning is that which is capable of achievement, the chances of achievement will be enhance if they people responsible for the execution of the plan can claim collective responsibility of its information. The formulation of the plan relies upon information from many sources, both internal and external to the organisation. Information for planning includes cost and financial data amomst others (lucey 2006) The management account can make a valuable contribution in the planning stage by preparing studies covering past performances, product mix, capital expenditure and by analysing cost-volume profit relationship cash flows etc 2.5.1 types of planning the are basically two types of planning: long term planning and short-time planning. 2.5.1 long term strategic planning sizes (1989) cited in Drury (2000:545) defined long term planning as a systematic and formalized process for purposely directing and controlling future operations towards desired objectives for periods extending beyond one years it the formulation, evaluation and selection of strategies for the purpose of preparing a long term planning of action to attain objectives (ICMA). The span covered by long term plan depends on the organisation, the industry in which it operates and the particular environment involved. The periods involved may be 3, 7, 10 or 20 years. The process of corporate planning is a detailed part of the management. (Lucey 2006). 2.5.3 short term (tactical) planning for operational purpose, it is necessary for the organisation to concert its long range planning to sections, functions and departments. (Lucey 2006) ICMA defines short-term planning as Planning the utilization of resources to achieve specific objectives in the most effective and efficient way. Those part of short term plan that monetary values van be attached becomes budgets (Lukey, 1996:270) this bring the issue of budgeting as an instruments of planning Advantages 2.6 1- The comparison between standard and actual reveals the variation so that management can at once take advantages of prime of exception concentrating its attention upon these factors which have not proceed according to plan. 2- Carefully planned standards are an aid to more accurate budgeting. 3- Variance analysis can provide a way of motivation to managers to achieve better performance. However care must be taken to distinguish between controllable and non- controllable cost in variance reperting. 4- It provides a basic for comparison between one period and another (i.e using common denominator). This is particularly true of that standard cost system which uses as its basis an index figures for comparing other figures with it. 2.7 disadvantage Deciding how to incorporate inflation into planned units cots. Agreeing a short-time labour efficiency standard (currant attainable or ideal). Deciding on the quality of material to be used, because a better quality of material will cost more, bat perhaps reduce material wastage. Estimating material princes where seasonal princes vacation or bulk purchases discount may be significant. 2.8.1 standard costing adeniyi A. Adeniji (2008) sees the word standard cost represents an estimated or a predetermined total cost product permit for an organisation. The process of estimating the total cost of production permit is described as standard costing technique if the estimated total cost of products for a big organisation is based on the total unit produced then; the procedure is described as budgeting system. Standard costing technique therefore represents and integral part of management accounting control technique which will also include budgeting system and responsibility accounting statement. Standard costing technique many either be viewed from the perspective of marginal costing technique or absorbtion costing technique. By relating standard costing technique with marginal costing technique, variance analysis will be determined on the total relevant costs of products excluding fixed over head. But if it is viewed in the context of absorption costing then variance analysis will involve the total cost of product to the organisations. 2.8.2 the basic steps involved in standard costing technique identify the long term corporate objective of a business outfit. determine the short term achievable objective from the corporate objective. conduct a research or a market survey to identify the specific needs of consumers. design a particular product or service that will be used to satisfy the need of the consumer. obtain top management support for the standard costing technique. identify the quality as well as the quality of raw material required in a unit of the product. estimate normal loss in the course of production. identity labour rate per hour together with the standard hour required in producing a unit. 2.8.3 objectives of standard costing to provide a basis for estimating to provide guidance on possible ways of improving performance. to provide a formal basis for assessing performance and efficiency. to assist in setting standards. to control costs by establishing standards and analysis variances. to enable the principle of management by exception to be practised at the detailed operational level. to motivate staff and management. to assist assigning responsibility for adverse variance of (non-performance) in order to correct deficiencies or to maximise the benefit associated with favorable variance. 2.8.4 the benefits of standard costing standard costing provides a consistent base where by performance may be measured on the basic of what an item should cost or how much should have been produced, on the basis of the expected levels of activity. It provides a method whereby labour and overheads can be consistently recovered and charged into stock. It provides of control for buying. Usage and efficient work levels. In setting up standards, management can reappraise activities to ascertain if they are being done in the most effective and efficient way. It creates an atmosphere of cost-consciousness amongst all levels, motivation staff and wokers to see if there is a better way of performing a particular task. By cresting a realistic target, it motivates staff and operatives to achieve or better the standard laid down. It is recognisable method of performance monitoring through variance analysis motivating investigation into causes of shortfall and improving methods and procedures for the future. It provides a recognisable basic for budgeting forecasting planning Chapter three Research methodology 3.0 introduction Methodology is very important aspect in the research project it is a way by which the researcher follows in order to obtain relevant information as regards the research project it will enable the reader to under stand the basic methods and procedure used in acquiring the data for conducting the research work. 3.1 population of the study The population considered or the purpose this researd in work is the flour mills industries. 3.2 sample size a sample is that portion of a population which is studies closed in order to gain some knowledge or make generalization about the population it represents. The sample size for this study is flow mills Nigerian limited kano. 3.3 sampling techniques used the sampling techniques used in the selection of sample for the study is the convince sampling technique. Conveniences sampling is where the researcher simply get information or data conveniently without any land ship, that is he simply choose the closest person, institution or organisation as respondents in order to save time and money. 3.4 method of data collection The method employed in the collection of data for this study is primary and secondary method. Source:- is the texts books, journals, consulted for the purpose of this research work. Primary source:- Questionnaire were used to collect relevant information or data form the case study 3.5 method of data analysis the method the researcher use in analysis the data collected is presentation of data in a tabulation form to permit analysis and inference. And simple percentage is used to test the hypothesis. Chapter four Data presentation, analysis and interpretation 4.0 introduction in the chapter, the researcher would summarized all the data collected through the questionnaire administered and present them in table form to permit analysis and inferences. 4.1 data presentation the research dispatched (14) questionnaire, out of which (11) (73.33%) were returned while (3) (26.67%) were not the questionnaire contained one structured questions and open ended questions. The data would be tabulation and grouped. 4.2 data analysis the data is analysed below: table (1) gender Sex Frequency Percentage Male 9 80% Female 2 20% Total 11 100% Source: Questionnaire Administrated 2009 The above table show that only (2) out (11) respondent are female while () the male are (9). This shows that its gender bras since most of the information would be getting form the males since they are the highest respondents. Q2: Has your company adopt variance analysis as a tool? Table 2: responses Responses Frequency Percentages Yes 11 100% No 0 0% Total 11 100% Source: Questionnaire Administered, 2009 100% say yes while no negative responses. Form the above responses it is apparent that the company is adapting variance analysis as a tool for effective planning in adveing set goals. Q3 Does variance analysis have any significances to management? Table 3 Response Responses Frequency Percentages Yes 11 100% No 0 0% Total 11 100% Scarce: Questionnaire Administered 2009 Obviously, the table above shows that 100% shows that all the respondents answered positively. This implies, variance analysis provide a way of motivation to managements to achieve better performance towards realising the companys objectives. Q4 if yes state the significances Types of significance Frequency Percentages Planning 7 35% Control of operations 5 20% Forecasting cash flows 3 10% Monitoring performance of management 2 5% Cost of ascertainment apportionment and reduction 3 10% Fixing price 4 15% Product costing 6 25 Source: Questionnaire Administered, 2009 These are some of the significance of variance Analysis to management given by the respondents. The above signifies that panning, control of operation, price fixity and product costing are the areas which helps in establishing and administering operational controls to help the effective planning and desired objectives of the company. Q5 Does your company encounter problems in the use variance analysis Responses Frequency Percentages Yes 0 0% No 11 100% Total 11 100% Source: Questionnaire Administered, 2009 It is clear that 100% of the responses are No Implication: it assist management in the evaluation of alternatives and assessing the financial feasibility of proposed course of action. Q6 Does variance Analysis aid in effective planning? Table 6 Responses Responses Frequency Percentages Yes 11 100% No 0 0% Total 11 100% Sources: Questionnaire Administered 2009 Total responses from the above 11(100%) are yes while 0% No. Implication: it is a recognisable method of performance monitoring through variance analysis, motivation investigation into courses of shortfall and improving methods procedures for the achievement of future prospects objectives. Q7 if yes in what ways Table 7: Ways in which it Aids in effective planning Respondent Variance Analysis 7 Setting performance standard 2 Provision of information for effective Planning 4 Cost of products 3 Evaluation of alternative 2 Source: Questionnaire Administered, 2009 These are some of ways it aid in effective planning. Implication: variance analysis, effective planning cost of product the and others, assist in setting performance standard and costing of operation also monitoring performance of management: since they solemnly depends on the implementations variance analysis for the achievement of organisational objectives. Q8 Does variance Analysis information assists management in attaining the companys objectives? Table Responses Responses Frequency Percentages Yes 11 100% No 0 0 Total 11 100% Source: Questionnaire Administered 2009 In view of the table, response were all made favour of Yes (100%) Implication:- It provided the management with information of care full forecasting of future objectives and prospects and means of implementing it for controlling purpose to ensure better performance and to avoid wastage for the advisement of the organisational goals and objectives. Q9 How effective and efficiency variance Analysis serve as tool for effective planning. Responses Responses Frequency Percentages Excellent 6 60% Very Good 5 50% Good 0 0 Weak 0 0 Total 11 11 Source: Questionnaire Administered 2009 Above are the suggestion given by the respondents: Implication: From the stated above, it appears that, the management with the use of variance Analysis it helps tremendously in producing a succeful result intended by the organisation and the qualify of minimaxes wastage of resources for achieving better results and performances. Q10 How could the effectiveness be improve upon:- Responses Suggested Improvement Number of Respondents Effective monitoring 2 Reporting variance quickly 3 Information should be timely, accurate and comprehensive 2 Training staff on Accounting system 1 Profer and adequate Accounting 1 Source: Questionnaire Administered 2009 Above were the various suggestion given by the respondents to improved in the above areas for the betterment of the organisation. Q11 can management achieve their aims without the use of variance analysis information. Table 11 responses Responses Frequency Percentages Yes 0 0 No 11 100 Total 11 100 Source: Questionnaire Administered 2009 It is clear form the table the No has all the responses which 11 (100%). Implication: it is obvious that the management can not improve their performance without the adoption of variance analysis information on the information provided by the Variance analysis for effective and efficiency panning of its activities. Q 12 What advice will give toward making things better: Table 12 Responses Suggestion Number of Respondents Giving required resources and free hand to the Management 1 Training of staff for proper Accounting 2 Adherence to variance and effective cost control 3 Proper account of material and Money should be earned out weekly 1 Sentiment should not form the basis for decision making 1 Strict adherence to costing policies 3 Source: Questionnaire Administered 2007 Implication: The above were the suggestion, and its observed that some areas need improvement and adherence to stated policies for decision making and evaluation of perform ances. 4.3 test of research hypothesis research hypothesis H0: Variance Analysis would not serve as a tool for effective planning. H1: Variance Analysis would serve as tool for effective planning Q Daes variance analysis serve as a tool for effective planning Responses Frequency Percentages Yes 11 100 No 0 0 Total 11 100 Source. Questionnaire administered 2009 From the above 100% respondents say yes while known say No Implication: it quite clear precise that the management rely on the variance analysis who provide practical pointer to the causes of off standard performance so that management can improve operations, increase efficiency, utilise resources more effectively and reduce costs. Therefore alternative Hypothesis (Hi) is accepted that is variance analysis would serve as tool for effective planning Chapter five Summary, conclusion and recommendations 5.1 Summary the aim of the study is to examine the relevance of variance analysis and its facilitation to the effective planning using flour mills as a case study. Variance Analysis is concerned with providing broader for nancial and non-financial information in order to cater to the internal need of an organisation to facilitate effective planning. The evaluation of performance by means of variances, whose timely reporting should maximise the opportunity for managerial action. Variance arise from difference between standard actual quantities and/or differences between standard and actual prices. Those are the causes of variance, the reason for the differences is established by the management investigation. Effective planning is concerned with the designed of a desire future state of an organisation through the use of variance analysis and standard costing techniques. The pr