Security awareness Article Example | Topics and Well Written Essays - 250 words

Security awareness - Article Example security awareness campaign will ensure the employees are informed and updated on various security issues that are vital in protection of the company’s resources. Security awareness campaign will aim at creating an environment that is secure in order to protect the organization and clients from breaches (McGovern, 52). The campaign will target creation of awareness and will incorporate the use of topical posters, online general awareness courses, newsletter, videos, email campaigns and forums. The goal of the campaign is to ensure reinforcement of security best practices. The campaign will target all the departments in the organization. The topics to be covered during the training entails email safety, mobile security, physical security, passwords and access control, importance of individual responsibility, definition of key cyber security terms, phishing, social engineering, data protection and destruction, threats and virus protection, internet safety, federal information and security management act together with demonstration of practical examples of vulnerability and security threats. The campaign and training will target one department at a time with an intention of ensuring all the departments are covered. At the end of the training the employees should be able to avoid breaches, pass audit requirement for compliance, create a secure environment for the organization, practice and learn secure habits and gain awareness of vulnerabilities and information security threats. The employees will be observed after the training period to assess the impact of the program (McGovern,

Synthesis and analysis on Total quailty control book by Armand V Essay

Synthesis and analysis on Total quailty control book by Armand V. Feigenbaum - Essay Example According Basu (2006), quality is never â€Å"optional† for the organization but necessary that ensures the continuity of a business. They believe that through total quality management the business is able to increase the quality of their service delivery and that of products. However, Armand (2008) believes that there need for â€Å"total† approach to quality and in specific points out to total quality control as the way forward to satisfy the customer needs. According to ISO 8402 total quality management can be defined as an approach of a company, that is intended to focus on quality delivery. Farther the ISO definition states that quality should be the duty of all the members of staff and not the managers alone and this is in line to Armands believe to quality delivery. Thus total quality management involves the employees, and other members of staff in coming up with ways of satisfying the quality of a product, process quality and organizational quality. Armand thus believes that with total quality control everybody in the organizations works hard to achieve the goals of the organization and works towards customer satisfaction. Previously, research had proposed on the need of quality for the success of any business organization (Beckford, 2005). However, Armand (2008) came up with the idea of total quality control in the success of a business. He believed that through total quality management in organizations was the way forward in realizing the quality of a product during the manufacturing process and, hence satisfying the need of consumers as they are the main reasons of being in business. This idea meant that all processes and the units used in the manufacturing of a product need to be focused on the final delivery of a high quality product. The organization should therefore be the one responsible for the high quality product. The organization according to him consists of the management, the employees and all other

See the topic on the file that i send u Essay Example | Topics and Well Written Essays - 1000 words

See the topic on the file that i send u - Essay Example Larmor equation originates from the classical physics and uses specific magnetic field strength. The equation aids in computation of the resonant frequency of the precession (Kamel and Merkle 2011, 102). Larmor equation is significant since it the frequency at which the underlying nucleus ought to absorb energy (Bacchieri and Giovanni Della Cioppa 2007, 56). The process of absorption of energy makes the proton change its configuration and ranges from one to one hundred MHz within the MRI. This paper illustrates the impacts and limitations of the higher B0 3T and 1.5T imaging providing imaging in regard to the Larmor formula. Numerous impacts associated with relocating from lower to higher field strength in regard to the imaging. The different normally result from the Larmor frequency, wavelength and the specific absorption ratio (Weir 2011, 69). Moreover, the primary delinquent pertains to the escalation within the excitation rate of recurrence ? of Larmor equation: ?0 = ? B0 Where ? 0 = the angular frequency of precession of protons within an external magnetic field, ? = gyromagnetic ratio=42.58 MHz/T i.e. ? = 2.67*108 radians s-1 T-1 B0 = the strength of the external magnetic field Thus, the timbre frequency escalates from roughly 63.9 MHz at the rate of 1.5T to corresponding 127.8 MHz at 3T. For computation of the wavelength within the water and the velocity of light is equivalent to 3.0?108M/s over the prevailing echo frequency. The dielectric constant of H2O into consideration: .The wavelength within liquid diminishes from fifty two centimeters at a range of 1.5T to corresponding twenty six centimeters at a range of 3T (Kamel and Merkle 2011, 115). Relative diminutive wavelengths are nearer the ordinary physique diameters and result to a gain of protective impacts. It also results to intrusions of overlaid RF surfs possessing multifaceted impacts on the RF consistency. The related complications are predominant within the front and lumbar imaging processes ( Bacchieri and Giovanni Della Cioppa 2007, 56). Rectification of an imaging problem takes place via RF shimming and advancing coil design. Absorption ratio associates to the corresponding square of excitation frequency that affects the square B0 field strength (Vittinghoff 2012, 65). The Larmor precession rate of recurrence is the degree of the precession of a swirl package within the magnetic field power. The rate of recurrence of the RF pointer stimulates alteration within the nucleus spin energy level. It also determines the gyromagnetic proportion of atoms and strength of the underlying magnetic meadow. Thus, stronger magnetic fields will result in higher precessional frequency (Kamel and Merkle 2011, 95). RF rhythm of the Larmor rate of recurrence is the applicable core atom and protons, which changes configuration of track of the principal attractive field. The rearrangement of the positive ion to the chief attractive field results in the emission of energy at the Larmor freque ncy. Attractive field variation across the magnetic field slope results in deviation of the Larmor rate of recurrence (Weir 2011, 85). Chemical shift scale is directly proportional to attractive field strength. Thus, plump and liquid resonance rate of recurrence normally contrast via the two hundred and twenty hertz at a range of one point five tesla and corresponding four hundred and forty

Analysing the communication process in McDonalds

Analysing the communication process in McDonalds I have made a document and analyze the communication process in one of the worlds successful and largest fast food chain, towards the achievement of business goal. I have chosen the organization is McDonalds situated in Manurewa. Primary data was collected by interviewing the Branch Manager, he is my relative. After the primary research, all the relevant findings were analyzed and evaluated based on the communication theories learned from secondary sources through our textbook, lecturer handouts, online resources and the organizations information resources. The research draws attention to the importance of these findings on how effective, efficient, accurate and up-to-date these communication processes that shoe great impact on the three levels of communication in the main team namely: Team Communication Interpersonal Communication Organization Communication Findings showed some communication barriers on each level that hinder the affectivity and efficiency of the communication processes towards the achievement of their Team goals affecting the organizational goals is well. Though some of the problems were being acted upon promptly, some were not; therefore, I came up with some suggestions that may be helpful to the subject organization towards the achievement of their business goals. 1. Introduction McDonalds is the one of the leading restaurant chains in the world, touching the lives of people every day. They improved their quality of products and services with the time. In the past McDonalds does not have drive through and 24 hour services. All of them are open for late nights. McDonalds primarily sells hamburgers, cheese burgers, chicken products, French fries, breakfast items, soft drinks, milk shakes, and deserts. 2. Interpersonal communication Interpersonal communication is communication between two people. Some books like to refer to it as face-to-face communication, or communication when people are physically present with each other. In the interpersonal communication, we research on communication between the manager and staff members and also research the communication between customers and staff. 2.1 Communication between managers and staff members When we research on McDonalds, it was found that all the restaurant employees are from different countries with different backgrounds. Employees are well educated and experienced. However, there are some drawbacks in the communication between managers and the staff members. This drawback is a language barrier. Because most of the employees have come from different countries, they speak different languages from each other. The meetings conducted at McDonalds involve managers and employees communicating to find out the problems being faced at the department. 2.2 Communication between staff members and customers In this McDonald, mostly women are in the front and attend the new customers. The woman who is attending customer is very friendly and has good communication. All staff members are trained well before to communicate effectively. To communicate well, it is necessary to talk politely and use gestures to convey meaning. The crew members give customer satisfaction through good customer service 2.3 Communication barriers There are some barriers in communication between employees and the manager:- ROLES: Roles are always defined in relationship to someone else and they determine the way you communicate with the other person. In any organisation, information flow depends on good relations of employees. Sometimes employees hide mistakes from manager because of personal relationship then it becomes a barrier in information flow. STATUS: Status become a barrier in motivation .Some of employees doesnt talk with other because of their status. New employees try to avoid communicate with the manager because of his status. POWER: Power becomes barrier in motivation and control. An organisation uses communication to motivate the employees. When we communicate, there is often some element of power or control being exercised by one person or the other, or by both. If power is too much used then the communication is frustrating. MIXED MESSAGES: It becomes a barrier in communication when non verbal communication not matches with verbal message. 3 Organisation communication In the interview with the manager we asked some general questions about the Mc Donald have to gain some knowledge about the Organisation with in the Mc Donalds. Organisation communication is divided into two major parts which is as follow:- †¢ Internal organisation communication †¢ External organisation communication 3.1 Internal organisation communication:- 3.1.1. Organisation goals:- Basic goal of McDonalds on the basis of yearly and they mainly consider about the customer service. It also includes the waste of the McDonalds. They also want to give the customer fast service they want to decrease their waste as much they can so. The few goals of McDonalds are as follows †¢ CSO (Customer satisfaction objective)-100 %( McDonalds main goal is to give customer full satisfaction) †¢ KVS (kitchen video system)-35% this is the time taken to make burgers and other fast food products in the kitchen area after every order and its normally 35 seconds. †¢ Labor-26% McDonalds want to save the labour up to 26% as they had given last year. †¢ Refunds- below 0.10 %( company wants to give less refund to the customer to earn more profit 3.1.2. Information flow within the organisation- In the organisation information flows from higher level to lower level as every information for instance a launch of new product or changing of rules firstly comes to restaurant manager and after that he pass on the information to the middle level manager or we can call them as shift manager and the shift manager pass on the information to the crew members by a team meeting or putting the information on the crew room so that everybody can read that information. And especially when a new product is launching They create a group training team and they trained them how to make new product and Kinds of precautions they have to consider while making those particular product 3.1.3. Organisation culture within the organisation:- In this organisation employees are from different communities. And mainly in this organisation islanders and Indians are working with very few of kiwi staff. The restaurant manager is kiwi and almost all the other middle level managers are islanders and including one manager belongs to china. And in this organisation everybody works without any racism and they are very comfortable with each other. The organisation climate of the McDonalds is very good because everybody communicates in professional way and they can understand each other way of communication very well. 3.2 External organisation communication:- 3.2.1 Dealing with customers:- This is the continuous part of the communication in the McDonalds and which is to be used 24 hours to serve the customer. And it is used to handle the problems of customers as well. In the McDonalds there is a specific pattern to deal with the customers which is described by the manager of McDonalds. In this part of communication is used to deal with every customer and this pattern is written is also written in every order taking register and this pattern is divided into part and those are as follows:- 1) First smile and greet to customer. 2) Take the order correctly by repeating the order to the customer 3) At last say enjoy your meal and good bye. 3.2.2. Communication with stakeholders:- In this organisation mainly restaurant manager and senior assistant manager communicate with the stakeholders and the organisation like McDonalds plays a vital role in communication with the stakeholders because they have to always to be ready to give the customer a better service and not to get a stock out of anything which is used within the organisation. 3.3 Communication barrier in organisation communication- 3.3.1 Barrier in internal organisation- Within the organisation there is communication barrier when in busy time of restaurant if crew and manager do not communicate with each other they cannot give better service to the customers and sometime it happens in heaps of busy time because everybody is busy in doing their task as faster as they can. So to get rid of it managers take the help of the other crew and manager which is available at that time to do a proper communication within the staff. 3.3.2. Barrier in external organisation- There is barrier which is occurs by the customers and stakeholders mainly because of there is sometime misunderstanding 3.3.2.1 Linguistic barrier- Along with this there is some linguistic barrier in the communication. as some of the employees which are from other countries they cannot speak as much good English to communicate and sometime it become barrier in communication in the organisation. 4 Team Communication 4.1. Team Goals Team goals are very simple make a plan and then follow it. In McDonalds teams are trained well to follow the pattern. Leader of the team asks the team to execute a plan and the whole team follows the plan. 4.2.Team Roles In a team each member has a role to fulfill the needs of the team. In McDonalds there is a branch manager, team leader or shift manager. Now there are three counters to serve the customers. On counter 1 there are three members working, on counter 2 there are two members and team leader working and on counter 3 again three members are working. Now cleaning team is there to do the cleanings and also to help the members of the team if anyone requires help and it consists of two members. So the information flow is from the both sides that are downward to upward and also upward to downward. Branch Manager Team Leader Counter Team 1 Counter Team 2 Counter Team 3 Cleaning Team 4.3.Branch Manager Now role of the branch manager is to give the order to the team leader and then team leader will give that order to the team and if there is any kind of problem to the member of the team he or she will let the team leader know and the team leader will let the manager know. So this way the information flows in a team that is both upward and downward. 4.4.Team Member The role of the team member is to contribute towards the goal of the organization. They just need to follow the orders and if they have any suggestions they can give it in the meetings organized by the team leader or by the head manager. 5.CONCLUSIONS 5.1. Interpersonal communication 5.1.1. Communication between manager and staff members According to the findings, we came up with the conclusion that due to the different background and culture of the stay members and managers, language becomes a barrier as far as communication is concerned. Because most employees are from different culture and they are new in this work might hesitate to talk to the manager about their problems. In the meetings, employees are always asked by the managers are they satisfied with their jobs and with the environment of Mc Donalds, which will ultimately motivate them to satisfy the needs of their customers as well. Indian and Chinese staff member hesitates a lot because English is not there first language. 5.1.1.1. Language barrier: Language becomes a barrier between manager and staff members because of employees are from different countries and hesitate when communicate with manager. 5.1.2. Communication between customers and staff members We find that the level of satisfaction depends on the quality of service a customer receives. In this restaurant, both men and women deal with the customers because they are trained well before they join the staff. While dealing with different customers of different background they have to communicate accurately to satisfy the customers needs. In this family restaurant every staff member communicates well with the customers to fulfil the customers needs. They speak well in English. 5.2. Organisation communication After going through all the aspects of McDonalds organisation communication we come to conclusion that both the internal and external communication of McDonalds is very necessary to run the business and earn profit. Without the proper communication, organisation cannot achieve the goals. In the McDonalds Manurewa, the staff got good communication skills and they are doing well in their business by communicating very well professionally in internal organisation as well as external organisation. 5.3 Internal organisation communication- In nutshell the McDonalds main aim is to earn profit and give the customer better service and for that they are achieving their aim by targeting this point of view. McDonalds Manurewa is very multicultural organisation so the employees enjoy each other occasion very happily. And along with this all the important information in this organisation flows from top to bottom level. 5.4 External organisation communication- In McDonalds external communication is mainly with the customers and stakeholders. And this communication is done by both the crew and managers .The dealing with customers is done by both the managers and crew but the communication with the stakeholders mainly done by managers of McDonalds. And on other side a better communication skills in the staff leads to profit of the organisation as if they can communicate well to the customers and as well as in the organisation they can achieve their goals easily. Now in McDonalds different ages, cultures and nationalities are working there together. So everybody is looking to give his idea which is good that shows there commitment towards the work but they all have different thinkings. So problems occurs in between the crew members just because they think that there idea is good but still not followed by the other members or by the group. 6. RECOMMENDATIONS 6.1. Interpersonal communication 6.1.1. Communication between customers and staff members Communication between staff member and customers is main part there. In this restaurant mostly women attend the customers. The staff is well trained and experienced. If the staff members are happy with their work environment, they can serve the customers better. Managers should also encourage members to deal with the customers to avoid any gender bias. 6.1.2 Create a positive climate The communication become better by creating a positive climate (Joan, 2001).The employees try to understand the roles of communication and working for win-win outcomes. They also enhance their communication by self disclosure. The employees should try to understand needs of the customers. Therefore, McDonalds good customer service is generated through employee satisfaction and a healthy work environment. Employees also try to learn more from old employees. 6.1.3. Communication between managers and staff members Communication between managers and staff members can be better if the meetings are held at least once a week in the organization. The managers should ask the staff members questions about their culture and background to get to know them better and to understand their behaviour, so their work environment could be set up according to their preference and comfort. Managers should also try to talk to the staff members as much as possible. 6.1.4. Making contacts Manager and employees try to make contacts with each other. We all need to be treated with respect and inclusion. These are basic human needs. Manager tries to give help to new employees who do not know about the work plan of the McDonald. New employees should make contacts with the experienced employees. Manager can help the employees who are best in communication but hesitate when they are speaking. 6.2. Organisation communication Organisation communication is vast area where everyone has to be including to targeting the aim and achieving that aim. In the organisation communication the important aspect is the organisation goals and the goals can only be achieved if the staff understand it and communicate about the goal by each other. In the organisation every individual employee has to contribute to the main organisation goal. Manger should do proper meeting with crew members to overcome communication gap in the organisation. They must take opinions of crew before implementing a new rule in the organisation so they can work as a team all the crew members must speak English with each other apart from any other languages. 6.2.1 Team communication 6.2.1.1 Conflict in Group If groups are to function well, there needs to be some conflict, because the value of group is that they bring people with diverse skills and ideas together. There, conflict is inevitable and necessary. If there is too much conflict, a group will cease to function, whereas too little conflict can lead to groupthink. Now in McDonalds a team needs to have a proper conflict shows in the diagram. If they discuss more than there is a problem and if they discuss less than there is a problem. If the team performance is not good enough then there will be a problem in Synergy. So they need to have proper to the point discussions rather than too short and to bigger meetings or discussions. 6.2.1.2 Group Dynamics Communication in a group is infinitely more complex than communication between two people. See Figure below. When two people communicate, there are two possible interactions. A B B A Now in McDonalds teams split in to four parts that is counter 1, counter 2, counter 3 and the cleaning team. On the bases of counter one there are three members that is A, B and C. Now A talks with B and B talks with C but there is no communication between A and C. If C does not talk with A then there is no interaction between team member A and C. They need to interact with each other to maintain a proper communication inside a group. If they interact with each they will automatically follow the group dynamics and the outcome will be good or improved.

THE CHRISTIAN CONCEPT OF GOD Essay -- essays research papers

THE CHRISTIAN CONCEPT OF GOD Christians claim that their concept of God is found in the Bible. Known as classical theism, this view of God has long been considered the orthodox theistic position of the Western world. Though there are numerous divine attributes that we could examine, for our present purposes it is sufficient to say that the God of classical theism is at least (1) personal and incorporeal (without physical parts), (2) the Creator and Sustainer of everything else that exists, (3) omnipotent (all-powerful), (4) omniscient (all-knowing), (5) omnipresent (everywhere present), (6) immutable (unchanging) and eternal, and (7) necessary and the only God. Let us now briefly look at each of these attributes. 1. Personal and Incorporeal. According to Christian theism, God is a personal being who has all the attributes that we may expect from a perfect person: self-consciousness, the ability to reason, know, love, communicate, and so forth. This is clearly how God is described in the Scriptures (e.g., Gen. 17:11; Exod. 3:14; Jer. 29:11). God is also incorporeal. Unlike humans, God is not uniquely associated with one physical entity (i.e., a body). This is why the Bible refers to God as Spirit (John 4:24). 2. The Creator and Sustainer of Everything Else that Exists. In classical theism, all reality is contingent on God — that is, all reality has come into existence and continues to exist because of Him. Unlike a god who forms the universe out of preexistent matter, the God of classical theism created the universe ex nihilo (out of nothing). Consequently, it is on God alone that everything in the universe depends for its existence (see Acts 17:25; Col. 1:16, 17; Rom. 11:36; Heb. 11:3; 2 Cor. 4:6; Rev. 4:11). 3. Omnipotent. God is also said to be omnipotent or all-powerful. This should be understood to mean that God can do anything that is (1) logically possible (see below), and (2) consistent with being a personal, incorporeal, omniscient, omnipresent, immutable, wholly perfect, and necessary Creator. Concerning the latter, these attributes are not limitations of God's power, but perfections. They are attributes at their infinitely highest level, which are essential to God's nature. For example, since God is perfect, He cannot sin; because He is personal, He is incapable of making Himself impersonal; because He is omniscient, He cannot forget. All th... ...o right action. Natural evil confers no additional benefits that moral evil cannot accomplish to the same degree and extent, and in fact natural evil is not even adequate to foster interpersonal moral virtues, such as forgiveness and tolerance. A benevolent God would allow no more evil than is absolutely necessary to achieve his ends. Because natural evil is gratuitous, its existence is incompatible with the existence of God. God, if he existed, could conceivably alter the laws of nature so that evil would only result when triggered by human action. However, manifest natural evil independent of human will, such as volcanic eruptions, earthquakes, tornadoes, and disease, undeniably exists. Since the existence of God and the existence of natural evil are incompatible and natural evil exists, the following revised argument from evil is both valid and sound, entailing a true conclusion: 1) If God exists, then there exists a being who is omniscient, omnipotent, and perfectly good. 2) If there existed a being who were omniscient, omnipotent, and perfectly good, then there would be no natural evil. 3) But there is natural evil. C) God does not exist. http://hem.passagen.se/nicb/evil.htm

Conflict between Science and Religion Essay

There have been numerous dissensions between science and religion. The central belief that the earth was the center of the universe prior to the presentation of the Copernican system was held in the primacy of man in the scheme of things, as designed by the will of God. The presentation that the earth was not the center of the universe was met with criticisms. The objections were not helped when it was found that our solar system is not even at the center of the universe but rather located in a spiral arm of the Milky Way Galaxy—one in a cluster of some two dozen galaxies, an infinitesimal part of a universe composed of millions of galaxies. One can only imagine how the religious sector reacted on the principle that our own Milky Way Galaxy is not even close to the center of the vast space of the universe. Conflict between science and religion climaxed when in 1859, Charles Darwin advanced his theory of evolution from natural selection in his work â€Å"On the Origin of Species† which was met with criticisms. The idea that God has not created man and placed him in the Garden of Eden was seen as an insult to Biblical teachings. Even today, evolution is a subject vigorously debated by those who support the theory and antievolutionists, especially those who call themselves creationists. Evidences show, however, that evolution indeed exists and continue to exist. The long evolutionary journey of species has even left its imprints upon the embryo of the individual organism. Despite conflicts between science and religion and an apparent steady movement away from religion, Arnold Toynbee held that man will turn from materialism to technology back to religion and spiritual values. For some time each religion will maintain its identity and minister to its own adherents, but as they are faced with a â€Å"shrinking† world, a positive tolerance will replace their traditional fanaticism.

Benefits of Activity Based Costing Essay

In order to make a profit on production, the firm would have to charge a price that is greater than the cost of production. Generally, the cost of production is understood to be the cost of producing a good plus the cost of transportation to the consumer. In order to stay in business, and therefore, to avoid losses at all possible costs – the firm must cover all costs related to the production of the good and include all costs to deliver the same to the consumer at a price that is higher than the cost of production. The operating or overheard expenses of an enterprise are generated by its activities to perform its business and/or manufacturing processes successfully. As its name implies, activity based costing relates the costs facing the enterprise to its various activities. By so doing, this system of costing provides pretty accurate information about costs, allowing businesses to effectively manage their overhead expenses in order to increase their revenues (Cooper, 1988). It is but commonsensical that companies may work on cutting their costs once they know what is driving these costs. By improving their processes in order to cut costs, businesses may realize greater profits than before. What is more, by identifying high costing activities needed to produce certain goods or serve certain customers, companies may decide to focus instead on low costing products or customers by reducing their production of or service to high costing products or customers. In this way, they may shift their focus to products or customers that are more profitable to produce or to serve. Thus, management experts cite the following benefits of activity based costing as opposed to traditional methods of costing: Identifying the most and least profitable customers, products and channels. Determine the true contributors to— and detractors from—financial performance. Accurately predict costs, profits and resource requirements associated with changes in production volumes, organizational structure and resource costs. Easily identify the root causes of poor financial performance. Track costs of activities and work processes. Equip managers with cost intelligence to drive improvements. Facilitate better Marketing Mix. Enhance the bargaining power with the customer. Achieve better Positioning of products. (â€Å"Activity Based Costing,† 2008). Businesses that benefit the most from activity based costing are those with high manufacturing operating expenses or overhead costs. These costs may result from a diverse range or products, intensity of capital, or vertically integrated system of manufacturing. Activity based costing may help such businesses not only to understand but also to control their operating expenses so as to increase their revenues (O’Guin, 1991, p. 76). Organizations with large marketing, sales or distribution costs may also reap great benefits from activity based costing. As mentioned previously, this method of costing identifies those customers that are most profitable from those that are least profitable. This provides insight to management on how to improve operations. With activity based costing, such businesses may be able to answer questions such as: â€Å"What discounts are appropriate for large orders? What size accounts should salespersons no longer call on? How effective is advertising to different markets? † (O’Guin, p. 76). Firms that are experiencing sluggish or low profitability on increasing sales may be suffering from growth that is unmanaged. It may very well be that these businesses are selling products at losses to a number of customers. The accounting system of accurately measuring costs, that is, activity based costing, would allow these firms to determine which of their customers and products are generating revenues and which are not (O’Guin, p. 76). O’Guin describes another benefit of the activity based costing system thus: Even with a diverse product line or customer base and very high profitability, a company lacking an ABC system is surprisingly vulnerable. Product profitability probably varies widely across the company. Highly profitable products present an irresistible target to new market entrants. Management should know which products are reaping enormous margins, so they can erect barriers to entry. (p. 76). Also according to O’Guin, the activity based costing system provides not only strategic but also tactical benefits to businesses that implement it. Whereas benefits that are strategic in nature may be realized only once in a blue moon, for the simple reason that organizations cannot be expected to change their pricing, business operations, distribution or manufacturing processes each year – tactical benefits may be realized constantly. Indeed, activity based costing could help businesses not only with reduction of overhead costs, but also just-in-time support, improvement of quality, decisions about design, and investment in capital. Thus, businesses that implement the activity based costing system may improve their profitability on an ongoing basis (O’Guin, p. 76). In the twenty first century, companies that have a competitive edge are those that maintain flexibility, a trend that has been recognized as a critical factor for success since the 1990s. Life cycles of products have been shortened and focus on the customer has become increasingly important. As economies of scale virtually disappear, manufacturing plants that are successful are those that are able to quickly introduce innovative products and economically produce small quantities. Activity based costing system can help businesses tremendously to achieve these goals. What is more, this system of costing could assist businesses of the twenty first century to achieve their goal to increase employee motivation. With the activity based costing system in place, employees increase their understanding of business activities and therefore their involvement in business operations. So, for example, whenever they see a mound of papers they would see overhead costs, leading them to the following questions: Why do we have so many bills? Why are there so many process involved in our purchase orders (O’Guin, p. 76)? Thus, the activity based costing system encourages businesses to push their rates of cost drivers down. This helps in the reduction of time to setup, streamlines buying, in addition to time taken to development a product. When costs are attached to each of these processes or activities, management may not only measure but also plan improvement (O’Guin, p. 76). As mentioned before, some of these improvements may entail reducing production of goods or service to customers that cost more to produce or service than the others. Hence, the activity based costing system may also lead the business that implements it to improve upon its marketing mix or positioning of its products. If products and customers that cost more than the others are required by the company to produce or serve in the same quantity as before, however, activity based costing system helps the organization to improve its processes in order to decrease its costs without reducing the quantity to produce or serve. After all, it is only possible to improve inefficient processes. Because activity based costing allows the company to weigh the costs of activities against their benefits, firms that use it are in a great position to increase the efficiency of all of their processes so as to gain competitive advantages. References Activity Based Costing. (2008). Value Based Management. Retrieved Jan 27, 2009, from http://www. valuebasedmanagement. net/methods_abc. html. Cooper, R. (1988, Summer). The Rise of Activity-Based Costing – Part One: What is an Activity-Based Cost System? Journal of Cost Management, pp. 45-54. O’Guin, M. C. (1991). The Complete Guide to Activity-based Costing. Chicago, IL: CCH Tax and Accounting.