The integration of supply chain activities in an organisation always Assignment

The integration of supply chain activities in an organisation always has a significant impact on the bottom-line performance of a manufacturing organization - Assignment Example In today’s business climate, adaptability and agility are primary due to the ever-changing strategies that are always aimed to attract potential customers to significantly increase the profitability of an organization. For an integrated supply chain to be termed as of quality, it must be open to functional shift ability (Delfmann, 2007). Functional shift ability in this case describes the process of assigning functional responsibility to members of the supply chain best positioned to perform those functions at the lowest overall cost or in the shortest period of time (Wisner et al, 2009). One of the renowned international Companies known to follow this strategy is the Coca Cola Company that is known for its tremendous wide array of soft drinks. The purpose of this paper is to provide insightful information about the imperativeness of effective supply chain management in terms of performance enhancement and optimal utilization of resources (Jacoby, 2010). The information is to facilitate decision-making in various institutions pertaining to the integration of supply chain management including Coca Coal Company that is adopted in this study. The concept holds the capacity to enhance the competitiveness of companies in diverse sectors through effective streamlining of production processes that enables companies to prod uce unmatched products in terms of quality. A supply chain is an integrated process where a number of various business entities such as the manufacturers, distributors, retailers and suppliers work together in an effort to acquire raw materials, convert the raw materials into specified final product and deliver the final products to retailer (Ray, 2003). An efficient supply chain management is designed specifically to meet customer’s demands as well as satisfying the customer as practiced by Coca Coal Company. Giannoccaro (2013) indicates that supply chain is characterized by the flow of products, information and

New And Old Versions Of Romeo And Juliet Essay Example for Free

New And Old Versions Of Romeo And Juliet Essay Lately in English class we read the tale of Romeo and Juliet then, and we got to see both movies the nineties version and the original. They were very different their weapons, clothes, transportation but had a few similarities like the language they spoke the same language, kept the same characters, and so was the plot. Theyre many differences between both movies the nineties version and the original. Which are the weapons they used, in the older version they use swords while in the nineties version they use 9mm pistols. I think that having the use of pistols instead of swords helps me realize the severity of the situation. I believe that having pistols used shows the lethalness of the sword. Another huge difference is the clothes they wear are very different in the new movie the Montagues usually where dark colored, and the Capulets were vibrantly colored but the opposite ahs occurred in the new movie. In my opinion they must have forgot which family usually wore what. I believe that the Montagues like bright colored shirts because they usually are happy and joyful so they wear brightly colored shirts. But on the other hand they do have some similarities. Both movies the nineties version and the original are similar in many ways. One way in how they are similar are the type of English they speak they speak a mid English not an old English and certainly not a modern English. I believe that the director used this to help relate the event back to the original. I also believe that they must have had to study their lines for long periods of time. The director actually kept the same characters from the original he did not cut any one from the movie. I believe he did this not do dishonor William Shakespeare. In my opinion is the best writer that ever lived. Finally the director used the same plot in this movie and in the original, every character had the same role as in the original movie. In my opinion the director did not leave out any parts or scenes from the original movie. I think that the director did not cut out any of the parts because he wanted it to be just like it was in the original only in modern times. After viewing both of the movies the nineties version and the original I can see the similarities and differences clearly and have an understanding of  why William Shakespeare wrote this play and why it is so widely known.

Steps in Conflict Resolution Process

Steps in Conflict Resolution Process Gina Bonham Lee Holmes ABtech Conflict Resolution Project Conflict is a characteristic of human existence. It is part of the dynamic of life that drives us into the future. But it needs to be managed constructively. When associated with violence, destruction and killing, it is no longer a healthy part of life. Violent conflict solves few problems, creates many, and breeds more unhealthy conflict to come. Conflict has characteristics of its own, and it is possible to analyze its structure and behavior. When conflict is understood, it’s easier to find ways to predict it, prevent it, transform it, and resolve it. Sarah and Desidra have lived together harmoniously for a year. One day, Desidra brings home a new puppy, and Sarah is upset because she does not want to deal with the care of or mess from this new animal. Sarah decides to approach Desidra about the problem. Desidra has brought this puppy home and Sarah doesn’t want to have anything to do with the care of or having to clean up the mess that the puppy will bring. Sarah has decided to approach Desidra about the problem in hopes to work this out. What will happen is yet to be determined. Sarah and Desidra have lived together harmoniously for a year. The stage of their relationship is one that can be classified as being in the intensifying stage. Desidra will test Sarah to the potential of their relationship with various degrees of self-disclosure to see if that will be reciprocated and to test the impressions that she may make. Relationships grow and self-disclosure becomes more apparent and deep. There are no set guidelines for every relationship in the intensifying stage. Every relationship possesses unique characteristics that maybe difficult to actually predict if efforts further the relationship will succeed or fail. Sarah and Desidra are dealing with complementary conflict styles. They each have opposite point of views. The symmetrical conflict style is where the two individuals mirror each other’s behavior. Sarah does not want to have anything to do with the new puppy. Desidra wants the new puppy and seems to think that Sarah will be okay with it. Sarah seems to have the more dominant power over Desidra. She is not happy with Desidra bringing home a new puppy and she decides to approach Desidra about the problem. Desidra thinks that everything will be okay between the two of them and that Sarah will love the puppy and want to help take care of it. The conflict that may arise between Sarah and Desidra we can use the Filley Model for conflict resolution. First we can look at the antecedent conditions, perceived and/ or felt conflict, manifest behavior, conflict resolution or suppression, and resolution aftermath. The big picture would be for Sarah doesn’t want anything to do with a new puppy. Desidra will have all responsibility to do whatever needs to be done to keep the dog. Desidra will be accounted for if anything goes wrong in regards to the dog. The conflict would not be substantive. This would mean that it would be so much more than just the essential conflict with no resolution in sight. The Pillow method is a situation that has four sides to it like a pillow. The first position states I’m right and you’re wrong. Position two states your right I’m wrong. Position three states that both right both wrong. The fourth position states that this issue isn’t as important as it seems. Yes, Sarah and Desidra could use the Pillow Method to adjust the perception of the conflict. For Sarah and Desidra to come to some kind of agreement will be to create a win-win situation. First Sarah and Desidra will need to identify the problem. Have a discussion to understand both sides of the problem. The goal at this initial stage is to identify what you want and listen to what the other person wants. Define the things that you both agree on, as well as the ideas that have caused the disagreement. It is important to listen actively to what the other is saying. Come up this several possible solutions. His is the brainstorming phase. Drawing on the points that you both agree on and your shared goals generate a list of as many ideas as you can for solving the problem. Evaluate these alternative solutions. Now go through the alternative solutions to the problem, one by one. Consider the pros and cons of the remaining solutions until the list is narrowed down to one or two of the best ways of handling the problem. It is important for each person to be honest in this phase. The solutions might not be ideal for either person and may involve compromise. Decide on the best solution. Select the solution that seems mutually acceptable, even if it is not perfect for either party. As long as it seems fair and there is a mutual commitment to work with the decision, the conflict has a chance for resolution. Implement the solution. It is important to agree on the details of what each person must do, who is responsible for implementing various parts of the agreement, and what to do in case the agreement starts to break down. Continue to evaluate the solution. Conflict resolutions should be seen as works in progress. Make it a point to ask the other person from time to time how things are going. Something unexpected might have come up or some aspect of the problem may have been overlooked. Your decisions should be seen as open to revision, as long as the revisions are agreed upon mutually. Between Sarah and Desidra the parts of the plan of action that may seem difficult would be to decide the best solution and to implement it between the two of them. Sarah’s decision would be not to have the puppy at all were as on the other hand Desidra’s decision would be to what seems fair and the decision is mutual. The consequences for a win-lose outcome would be that Sarah values her point more than their friendship. Sarah would have the power because it would be to defeat Desidra to get what she wants. This would be to Sarah’s advantage because it’s her way or no way. The consequences for a lose-win outcome would be that Sarah values their friendship more than this point. This is known as accommodating which occurs when you allow others to have their way rather than asserting your own point of view. Sarah could end up having high concerns for Desidra about the new puppy which results in a lose-win situation. The consequences for lose-lose outcome would be that Sarah could just avoid the whole problem. Avoiding occurs when people nonassertively ignore or stay away from conflict. Sarah has an attitude about Desidra bringing home a new puppy and believes that there is no good way to resolve the issue at hand. The consequences of compromise outcome would be that Sarah thinks that this is not important enough to fight about and she doesn’t want to be unreasonable. If Sarah lets Desidra bring home a new puppy then maybe she’ll give me something else. We could both live with that. Compromising is sometimes touted as an effective way to handle conflicts. On a personal note, the call schedule that we have at the facility where I work. Each month we have to sign up to be on call if needed in the OR. Some days you think that your schedule is fine and then a wrench gets thrown in. Other changes have to be made which may cause a conflict with others. Fellow co-workers have already gotten there schedule and know when their day is accounted for. But there may come times that you may have to help pull someone’s call just to help out. At times it’s not that easy but you give in because you care about that patient and to do what is right.

Feminist Criticism of Vice-presidential Nomination Acceptance Speech

Feminist Criticism of Vice-presidential Nomination Acceptance Speech Women began taking on political roles over a century ago as they fought for the right to be recognized within the governmental system in the United States. In 1920, the Nineteenth Amendment was added to the Constitution which gave women the right to vote. Since then, women have made leaps and bounds within the political sphere. However, these expansive steps were not taken easily. Constant negotiation is necessary for women in political positions. Women must negotiate between identities, values, and ideologies in order to achieve political status. Women are constantly negotiating identities between spaces and battling stereotypes based on â€Å"a presupposed particular set of social arrangements respecting male and female sexual and reproductive relations which was assumed to be ‘natural’† (Clark 168). This division creates a public and private sphere â€Å"by articulating one set of rules for the private sphere and another set, quite different, for the public sphere (168). Traditionally, the public sphere is viewed as the sphere for men and the private is where women belong (Wischermann 185). Gender dichotomies cause the â€Å"marking of the private sphere as ‘woman’s realm,’ in which work is performed out of love, and [reflect] on the way boundaries between the private and public are drawn in the context of patriarchal power structures† (185). Women, therefore, have been limited to the private sphere which focuses on family and home. This limitation for women often dictates their behavior and frequently dictates the political platforms of women who enter politics (185). Throughout the Women’s Movement, women strived â€Å"to characterize the private as also... ...therhoos and Political Involvement: The Construction of Gender and Political Identities.† Feminism and Psychology. 2000: 486-491. Clark, Lorenne M. G. â€Å"Women and the State: Critical Theory- Oasis or Desert Island?.† Canadian Journal of Women and the Law. 1992: 166-. Coletti, Elisabetta. â€Å"Geraldine Ferraro.† Christian Science Monitor. September 1999: 23-. English, Leona M. â€Å"Negotiations in Third Space.† The Journal of the Britain and Ireland School of Feminist Theology. September 2004. 97-. Farrell, Thomas J. â€Å"The Female and Male Modes of Rhetoric.† College English. April 1979: 909-921. Fox, Richard L. and Schuhmann, Robert A. â€Å"Gender and the Role of the City Manager.† Social Science Quarterly. June 2000: 605-. Wischermann, Ulla. â€Å"Feminist Theories on the Separation of the Private and the Public: Looking Back, Looking Forward.† Women in German. 2004: 184-.

Patient-centred care is a fundamental issue Essay

There are many issues associated with the transition from graduate registered nurse into practicing registered nurse. Recent studies have found the phase to be a stressful period for many graduates the main challenges were fitting into social groups, delegation, hostility and patient-centred care (Rush et al, 2013); (Feng & Tsai 2012). However, research has shown that with appropriate education, guidance and support the transition can create better staff and patient satisfaction, resulting in lower turnover rates (Orsini, 2005). This research highlights the need to develop appropriate pathways and evidence-based management for new graduate nurses. This essay will endeavour to outline the evidence-based practice for the management of patient-centred care and hostility in the workforce, in conjunction with the transitioning to registered nurse phase. It will be centralised around class discussion forums and how they impacted personally (Appendix 2A, 2B, 2C) in order to applicably manag e future situations. Patient-centred care is a fundamental issue which was discussed at great length during one of the forums (Appendix 2A). It seemed most students had their own opinion already formed about patient-centred care and in turn their own experiences. It was a topic which I felt needed further understanding due to a lack of consistency with student viewpoints and due to it being an ill managed issue within healthcare services. A recent study examining the barriers to overcome patient-centred care found that 64% of nurses were aware of deficits in standards of care, but felt they did not have enough time to perform vital nursing tasks such as addressing patient’s concerns and providing relevant information to both the patient and their family (West, Barron, & Reeves, 2005). Furthermore, nurses reported that a lack of staff, space and equipment were also to blame (West, Barron, & Reeves, 2005). Kvale & Bondevik, (2008) state that patient-centred care is a term which is globally used yet it is difficult to define, resulting in challenges in implementing appropriate interventions. This may be a result of patients differing satisfactions and expectations such as personal beliefs, ideas and opinions which are individual (Okougha, 2013). Research suggests that graduate registered nurses require guidance and education in order to gain confidence and empowerment (Glynn & Silva, 2013). A recent study found that when education was provided to nurses in relation to current patient-centred care and how to improve it, 90% of nurses positively changed their behaviour to increase patient satisfaction (Okougha, 2013). As a graduate registered nurse I need to have a profound and comprehensive understanding about patient-centred care and how to implement it in order to provide safe and effective management to all my patients. According to Cronin, (2004) patient-centred care is recognising each patient as an individual; building therapeutic relationships including with family and friends; and involving a multidisciplinary team. This in turn provides differing perspectives on the issue. The World Health Organisation uses the word ‘responsiveness’ in regards to patient centred care and states â€Å"recognising responsiveness is an intrinsic goal of the health care system and reinforces that the health care systems are there to serve the people† (World Health Organisation, 2000). A recent qualitative study examined patient’s perspectives in relation to patient-centred care (Griffiths et al, 2012). It found that although patients were different and required diverse needs, they also shared many similarities such as requiring empathy, listening, communication and non-judgemental patient-centred care (Griffiths et al, 2012). There was also concern if current education can develop a nurs e’s preparedness in delivering quality care (Griffiths et al, 2012). One of the participants stated â€Å"you might be the best clinician in the world but if you can’t communicate and you can’t listen properly to people and you don’t take on board and understand what they’re saying you may as well go dig the street† (Griffiths et al, 2012). Furthermore another participant stated â€Å"†¦each individual should be [evaluated] and their needs be assessed and implemented on that particular individual†¦I just feel it’s a conveyor belt system. Get them in and get them out sort of thing† (Griffiths et al, 2012). In another qualitative review which explored nurse’s perspectives on patient-centred care, suggested time management was the largest barrier preventing them from communicating effectively with their patients (Chan et al, 2012). One nurse stated â€Å"sometimes, I have to deal with 20 patients in one single shift†¦ if one needs 10 minutes and there are 20 patients in total, how much time would we have to spend on this? Don’t we need to do other tasks?† (Chan et al, 2012). According to the Australian Commission on safety and quality in health care, (2011) effective patient-centred care is employed through training health professionals to communicate simple information suc h as pharmaceutical knowledge and provide educational material which increases a patient’s self-assurance and understanding. Additionally, initiating patient surveys is an effective tool in order to determine the most appropriate interventions (Australian Commission on safety and quality in health care, 2011). Current research has found that better patient satisfaction and patient-centred care, results in a decreased length of stay; reduces readmission; decreases rates of hospital acquired infections; and improves preventative services (Boulding et al, 2011); (Flach et al, 2004). It is therefore imperative that all graduate nurses have an understanding about patient-centred care and successfully implement appropriate interventions. Patient-centred care has encouraged me to re-think how I view and treat my patients. Current literature has highlighted the importance that patient-centred care plays in delivering quality and safe care as a graduate registered nurse. In respect to Appendix 1, the toolkit and strategies developed from the discussion forums have provided me with a clearer understanding in how to manage effective patient-centred care. The strategies developed are simple and easy to follow and include recognising each patient as an individual; and focus on communication to build a therapeutic relationship. I now understand the importance of having a structured support network within the workplace in order to maintain regular support and direction. In future practice as a graduate registered nurse I will endeavour to find an appropriate mentor which will provide insightful knowledge and realistic expectations. As stated in Appendix 2A I now recognise it is necessary to have an understanding about patient centred care in order to successfully manage a patient’s individual needs. Without knowledge within this area a nurse is unable to properly care for their patients. Hostility in the workforce was another topic which swayed my attention during the discussion forums (Appendix 2B). It was an issue which I had not considered to be a problem once becoming a registered nurse and working within a professional group. However, as the class discussed their own personal experiences in regards to being a student and coming across hostility, I too remembered that nurses are often intimidating and unapproachable during clinical placements. This issue is important as research has suggested graduate registered nur ses demonstrate vulnerability which can easily lead to bulling or hostility in the workforce (Hickson, 2013). Hostility in the workforce has been viewed as a rite of passage, suggesting new graduates need to experience the language, culture and rules of the workforce (Hickson, 2013). In a study conducted by McKenna et al, (2003) it found many new graduates experienced some form of hostility but due to fear they did not report the occurrence. The study also highlighted that new graduates felt resentment in the form of interpersonal conflicts; blocked learning; emotional neglect; feeling undervalued; lack of supervision; threat of rumours or lies being spread in response to speaking out (McKenna et al, 2003). In another recent study it found that 46% of the nurses identified hostility in the workforce as serious or somewhat serious (Stanley et al, 2007). It also discovered that 65% of the nurses had observed hostile behaviours by fellow co-workers (Stanley et al, 2007). Furthermore, Simon, (2008) revealed that 48% of nurses that were less than five years in a unit were the most frequently bullied. Additionally, 31% of new graduates reported they were bullied significantly generating intent to leave (Simon, 2008). In respect to Appendix 2B, this issue is vitally imp ortant to me as I have seen first-hand how hostility in the nursing environment can occur. I can appreciate that as new graduates we need guidance and support during such a vulnerable transition. I furthermore recognise how hostility and bullying can impact on a nurse’s performance, job satisfaction and patient safety. It is therefore imperative that I have an understanding about appropriate strategies for resolving these issues. According to the American Nurses Association, (2012) any form of abuse against nurses is a violation of inherent worth, dignity and human rights. Also that abusive behaviour by a nurse is viewed as violence against the nursing code of ethics (American Nurses Association, 2012). Growe, (2013) suggests hostility can also be described as bullying, lateral violence, horizontal violence and disruptive behaviour. Additionally, it is behaviour that is persistent and ongoing; unwanted comments or actions affecting a person’s dignity, and overt and covert actions which threaten the performance of a health care worker (Growe, 2013). A study conducted by Kelly and Ahern, (2009) reviewed the perspectives of new graduates in Australia. They discovered there were three key themes which prevented a successful socialisation process (Kelly & Aher n, 2009). They included language barriers, which required the nurses learn the culture of the language; ‘eating their young’ or power games and unpreparedness (Kelly & Ahern, 2009). One graduate nurse stated â€Å"I think that a lot of RN’s out there are on a power trip and think that the best way to teach students is by humiliating them and putting them down as much as possible and saying, surely you know that† (Kelly & Ahern, 2009). Another graduate stated â€Å"The sharpness of some of the staff, the way some of them speak to you has become an increasing burden† (Kelly & Ahern, 2009). In another recent qualitative study, it reviewed registered nurses’ perspectives in regards to graduate nurses (Baumberger-Henry, 2012). It found two themes which involved lacking confidence and fitting in with the units culture (Baumberger-Henry, 2012). One nurse stated â€Å"†¦not knowing what to do and having to request assistance is perceived as a weakness tha t contrasts the need to feel independent†¦keeps the advanced beginner from asking questions, creating a catch 22 situation†¦other nurses view new graduates as weak and burdensome† (Baumberger-Henry, 2012). Another participant stated â€Å"some nurses turn their backs when new graduates ask a question†¦sometimes new graduates don’t make it just because of other personalities†¦Ã¢â‚¬  (Baumberger-Henry, 2012). It is clear from the evidence that hostility in the workforce is a widespread issue. Furthermore, it can be seen that graduate registered nurses are the ones most at risk and burdened with this problem. It is therefore necessary that all nurses have an appropriate understanding about how to deal with these situations effectively in order to create job satisfaction. According to Vessey et al, (2012), workplace hostility can be decreased by involving the whole nursing team, providing information on what is good and bad practice, and making the staff more aware of the issue. Hostility in the workforce has made me apprehensive about starting out as a new graduate in the health care setting. However, from current literature I feel more confident in recognising signs of hostility or bullying, and feel capable in addressing the problem with either my mentor, or if applicable, senior staff. From the toolkit in Appendix 1, the strategies were developed for graduate nurses like myself. They suggested simple strategies which may help prevent other nurses from becoming annoyed and frustrated with new graduates. The strategies include using a communication tool such as ‘SBAR’ in order to appropriately address what needs to be done; not to take conflicts personally; know your own scope of practice in order to maintain safe and competent work; skill up to gain additional knowledge and experience; and know your professional boundaries. From the current literature and toolkit strategies I now have a deeper understanding about the impacts of workplace bullying and how it affects graduate nurse’s performance and job satisfaction. By having a clearer understanding a bout the issue I feel confident in being able to apply these strategies when challenged with a similar circumstance. This essay has reviewed the evidence-based practice for the management of patient centred care and hostility in the workforce. It was conducted in conjunction with the transitioning to registered nurse phase. By examining current literature and differing perspectives on these issues, a clearer understanding about their impacts and managements strategies have been developed. It is important that all nurses have an adequate understanding about patient centred care and hostility in the workforce given their impacts on quality patient management and safety. The toolkit in Appendix 1 has provided insightful strategies in order to help graduates deal with these situations once within the workforce. In regards to Appendix 2A and 2B, these topics have provided me with a deeper understanding about expectations as a graduate registered nurse. Additionally, they have allowed me to gain insight and preparedness in relation to entering the workforce. It is evident that having a clear understanding about both issues is vital in order to be successful within nursing in future industries. References American Nurses Association. (2012). Combating Disruptive Behaviours: Strategies to promote a healthy work environment. Retrieved 22/5/2013 from: http://nursingworld.org/MainMenuCategories/ANAMarketplace/ANAPeriodicals/OJIN/TableofContents/Vol152010/No1Jan2010/Combating-Disruptive-Behaviors.html Australian Commission on safety and quality in health care. (2011). Patient centred care: improving quality and safety through partnerships with patients and concurmers. ACSOQHC, Sydney. Retrieved 24/5/2013 from: http://www.healthissuescentre.org.au/documents/items/2012/02/405982-upload-00001.pdf Baumberger-Henry, M. (2012). Registered nurses’ perspectives on the new graduate working in the emgerncy department or critical care unit. Journal of Continuing Education in Nursing, 43(7), 299-305.doi:10.3928/00220124-20111115-02 Boulding, W., Glickman, S., Manary, M., Shulman, K., Staelin, R. (2011). Relationship between patient satisfaction with in patient care and hospital readmission with in 30 days. American Journal of Managed Care, 17(1), 41-48 Chan, E., Jones, A., Fung, S., & Wu, S. (2012). Nurses perception of time availability in patient communication in Hong Kong. Journal of Clinical Nursing, 21(7), 1168-1177. Doi: 10.1111/j.1365-2702.2011.03841.x Cronin, C. (2004). Patient Centred Care-An overview of Definitions and Concepts. Washington DC: National Health council Feng, R., & Tsai, Y. (2012). Socialisation of new graduate nurses to practising nurses. Journal of Clinical Nursing, 21(13), 2064-2074. Doi:10.1111/j.1365-2702.2011.03992.x Flach, S., McCoy, K., Vaughn, T., Ward, M., Boots-Miler, B., Doebeling, B. (2004). Does Patient centred care improve provision of preventative services? Journal of General Internal Medicine, 19(10), 1019-1026 Glynn, P., & Silva, S. (2013). Meeting the needs of New Graduates in the Emergency Department: A qualitative study evaluating a new graduate internship program. Journal of Emergency Nursing, 39(2), 173-178. Doi:10.1016/j.jen. 2011.10.007 Griffiths, J., Speed, S., Horne, M., & Keeley, P. (2012). A caring professioinal attitude: What service users and carer seek in graduate nurses and the challenge for educators. Nurse Education Today, 32(2), 121-127. Doi: 10.1016/j.nedt.2011.06.005 Growe, S. (2013). Bullying/Lateral Violence/ Horizontal Violence/ Distruptive Behavior in the workplace. Nevada Rnformation, 22(1), 6 Henderson S. Power imbalance between nurses and patients: a potential inhibitor of partnership in care. Journal of Clinical Nursing 2003,12(4), 501–8. Hickson, J. (2013). New Nurses’ perceptions of hositilty and job satisfaction: magnet versus non-magnet. The Journal of Nursing Administration, 43(5), doi:10.1097/NNA.0b013e31828eebc9 Kelly, J. & Ahern, K. (2009). Preparing nurses for practice: A phenomenological study of the new graduate in Australia. Journal of Clinical Nursing, 18(6), 910-918. Doi:10.1111/j.1365-2702.2008.02308.x Kvale, K., & Bondevik, M. (2008). What is important for patient centred care? A qualitative study about the perceptions of patients with cancer. Scandinavian Journal of Caring Sciences, 22(4), 582-589. Doi:10.1111/j.1471-6712.2007.00579.x McKenna, B., Smith, N., Poole, S., Coverdale, J. (2003). Horizontal violence:experiences of registered nurses in their first year of practic e. Journal of Advanced Nursing, 42(1), 90-96 Okougha, M. (2013). Promoting patient centred care through staff development. Nursing Standard, 27(34), 42-46 Orsini, C. (2005). A nurse transition program for orthopaedics: creating a new culture for nurturing graduate nurses. Orthopaedic Nursing/ National Association of Orthopaedic Nurses, 24(4), 240-246 Rush, K., Adamack, M., Gordon, J., Lilly, M., & Janke, R. (2013). Best practices of formal new graduate nurse transition programs: an integrative review. International Journal of Nursing Studies, 50(3), 345-356. Doi: 10.1016/j.ijnurstu.2012.06.009 Simon, S. (2008). Workplace Bullying experienced by Massachusetts registered nurses and the relationship to intention to leave the organisation. Advance Nursing Science. 31(2), 48-59 Stanley, K., Martin, M., Michel, Y., Welton, J., Nemeth, L. (2007). Examing lateral violence in the nursing workfoce. Issues Mental Health Nursing. 28(11), 1247-1265 Vessey, J., Demarco, R., Gaffney, D., & Budin, W. (2009). Bullying of staff registered nurses in the workplace: a preliminary study for developing personal and organisation strategies for the transformation of hostile to a healthy eorkplace environments. Journal of Professional Nursing:Offical Journal Of The American Association Of Colleges Of Nursing, 25(5), 299-306. Doi:10.1016/j.profnurs.2009.01.022 West, E., Barron, D., & Reeves, R. (2005). Overcoming the barriers to patient-centred care: time, tools and training. Journal of Clinical Nursing, 14(4), 435-443. Doi:10.1111/j.1365-2702.2004.01091.x World Health Organisation. (2000). The World Health Report 2000- Health System: Improving Performance. Geneva, World Health Organisation, 1-215 Appendix 1 Discussion Forum 1 – Learning and Teaching being a teacher and a learner in a health care environment 1. List strategies that can reassure a graduate registered nurse that a patient’s learning needs are met | Strategy | Rationale| 1.| Build rapport.| This reduces fear and anxiety, allowing patients to ask more questions and be involved in their own treatment.| 2.| Get them to repeat what you say in their own words.| This reassures they have understood what you have explained.| 3.| Write important information down and/or provide educational material.| This allows patients to reflect on information in their own time.| 4.| Ask the patient what the need clarifying.| Some patient may withdraw from asking simple questions as nurses appear too busy. | 5.| | | 2. List strategies that will ensure that a graduate registered nurse can be a lifelong learner in a health care setting | Strategy | Rationale| 1.| Communicate clearly| To improve interprofessional communication; increases trust and respect. | 2.| Recognise each patient as an individual with their own needs| To develop quality patient centered care.| 3.| Focus on patient centered communication to build therapeutic relationships| This help improve effective patient centered care and provides and safe and quality nursing.| 4.| Create a career vision| Provides a pathway in which goals can then be developed and attained.| 5.| Develop a professional portfolio| Provides a reference point to store and sort important information and documents.| Discussion Forum 2 Workforce issues and challenges 1. List strategies that will ensure that a graduate registered nurses are effective team members | Strategy | Rationale| 1.| Participate in further education| Shows enthusiasm and provides further knowledge.| 2.| Seek critical feedback from senior staff| Outlines how one is perceived and thus they will have a deeper understanding about themselves.| 3.| Always use professional and polite language. | Encourages rapport and friendliness within the staff| 4.| | | 5.| | | 2. List strategies that a graduate registered nurse can use to reduce their theory practice gap. Give a GRN specific rationale to support each strategy | Strategy | Rationale| 1.| Establish a bond with a mentor or preceptor.| As a GRN this will provide support and guidance in order to applicable use theory in practice.| 2.| Develop effective communication skills.| This establishes rapport with patients and other colleagues. | 3.| Write reflections.| Allows GRN to identify their strengths and weakness | 4.| Skill up where possible| This provide GRN with further knowledge and understand in a particular field| 5.| | | Discussion Forum 3 Workplace issues and challenges 1. List strategies that will empower a graduate registered nurse to work effectively in a hostile and aggressive environment | Strategy | Rationale| 1.| Assertive communication| By using communication tools and assertive language, GRN can effectively explain what it is they need in a professional manner. | 2.| Scope of practice| It’s important to know one’s own scope of practice in order to provide safe and quality nursing care.| 3.| Professional Boundaries| Important in order to not cross any professional boundaries, impacting on employment status.| 4.| Know where to report in your health facility| Many healthcare setting have their own way of reporting workplace violence, so it’s important to know how to manage the situation. | 5.| Mediate – â€Å"in house†| this is generally the first step, talking to the NUM, in order to try to resolve the issue before it get too out of control| 2. List strategies that a graduate registered nurse can use to delegate tasks effectively | Strategy | Rationale| 1.| Delegate to the right person| Important to know their competencies and qualifications, this can be achieved simply by asking.| 2.| Make sure timing is right| Be sure not to delegate to a person who appears very busy as this can cause conflicts and also poor management.| 3.| Use appropriate positive words| Provide the reason why you need the help and why you cannot complete it, in order for the other person to fully understand. | 4.| Never redo delegated tasks| As this will diminish authority and allow other nurses to ‘walk over’ you. | 5.| | | Discussion Forum 4 Ethical and Legal Issues and Challenges 1. List strategies that will empower a graduate registered nurse to transition effectively to their new roles and responsibilities | Strategy | Rationale| 1.| Find a mentor.| Provides necessary leadership, support and guidance.| 2.| Develop good organisational skills.| This increase time management and maintains patient safety.| 3.| Never be afraid to ask questions| This increases knowledge and understanding and thus decreases adverse events.| 4.| Understand yourself and limitations.| Helps to identify what learning pathways may need to be further established.| 5.| | | 2. List strategies that a graduate registered nurse can use to advocate for best practice policies to be followed | Strategy | Rationale| 1.| Know when to partake in mandatory reporting| Important in order to provide safe nursing practice.| 2.| Know who to talk to if a problem arises in the workforce| Provides a support network. | 3.| Seek advice from regulatory councils| Provides further knowledge and guidance into a situation in regards to the law. | 4.| Collaborate as an interdisciplinary team| This provides safe and effective care to all patients. | 5.| | | Appendix 2A Reflection: Patient-Centred Care During the discussion forums in my tutorial class, patient-centred care was one of the topics which grasped my attention. The forum provided an insight into what is involved in patient-centred and examined some effective strategies. I found this topic interesting as the class shared their experiences and viewpoints on the issue. One participant shared that when recently working in aged care as an assistant nurse, patient care was often carried out in regards to time restraints and thus resulting in patients being rushed through their daily cares and/or being woken up very early to accommodate nursing staff. I found this very worrying as I don’t believe that the described experience is appropriate patient-centred care and therefore these aged care patients are not being effectively cared for. However, it also made me wonder where else in the clinical setting is patient-centred care being ill-managed? The discussion forum outlined that patient centred care is providing adequate cares, gathering appropriate information, respecting values, educating the patient, involving their family and friends and providing emotional support. Also, without knowledge within this area, a nurse is unable to successfully care and manage their patients. It is important to have an understanding about patient centred care in nursing as effectively that’s what nurses should be advocating. Patient centred-care is individual and requires building a therapeutic relationship to allow the patient be actively involved. Additionally, patient-centred care is vital role in providing safe and appropriate treatment to all patients. This forum topic has provided me with a deeper understanding about the importance patient centred care in order to be a

Activity Based Management Essay

Activity based management (ABM) is an approach to management that aims to maximize the value adding activities to the customers while minimizing or eliminating non-value adding activities. The objective of ABM is to improve the efficiency and effectiveness of an organization in securing its markets. It draws on activity based-costing (ABC) as its major source of information and focuses on managing activities to (1) reduce costs, (2) create performance measures, (3) improve cash flow and quality and, (4) produce enhanced value products in order to improve customer value (Business Dictionary.com). This ABM system’s top priority is in eliminating or improving those activities to increase profitability by seeking out areas where a business is losing money such as the factors which cause activities to be performed or activity cost to change. Undeniably, in order to improve an organization’s work processes and activities to effectively and efficiently meet the rapidly changing environment in this globalisation world, management practices and methods have changed over the last decade and will continue to change in future. THE TRADITIONAL ABSORPTION COSTING is the first system implemented to keep track of the true cost of a product or service. It assigns indirect cost to cost object and uses unsophisticated methods to assign indirect costs. It allocates overheads to production and service departments and uses small number of 2nd stage cost drivers to allocate costs from cost centres or pools to productions or cost objects. This system will only be appropriate when the (i)direct costs were the dominant costs, (ii)indirect costs were relatively small, (iii)information costs are high, (iv)there is a lack of intense global competition and (v)a limited range of products is produced, it might be difficult for every organization to use it. For instance, this system might not be appropriate for companies with complex processes and manufacturing practices. The large increase of indirect and overhead expenses will make the traditional costing method less efficient. Therefore, in 1980s, ACTIVITY-BASED COSTING (ABC) was introduced to overcome these  problems. ABC is a system for managing the organization better. It is a one-off exercise that measures the activities’ cost and performance, resources and the objects which consume them so as to generate more accurate and meaningful information for decision-making. It uses sophisticated or modern methods to assign the indirect costs. This ABC system allocates overheads to each major activity but not to departments and allocates costs to products or cost objects. However, it limits the company to have advantage of the ABC technique. It cannot be used for official record keeping as the IRS and stockholders require the use of traditional methods to create necessary reports for taxes. In another words, companies need to use two different costing methods in order to get the benefit. The system is costly to build, complex to sustain and to modify. Therefore, the emphasis has shifted from ABC to ACTIVITY-BASED MANAGEMENT (ABM) which is also known as ACTIVITY-BASED COST MANAGEMENT (ABCM) later on. ABC is a subset of ABM as the application of ABC evolved from a manufacturing product costing orientation to a management philosophy of activity management applied in industries and organizations (Business Dictionary.com). ABM has grown largely out of the work of the Texas-based Consortium for Advanced Manufacturing-International (CAM-I) (Investopedia). The CAM-I has initiated the development of a comprehensive glossary on ABCM terms by clarifying the significant confusion regarding the semantic and acronym associated with the activity based information (Investopedia). This ABM system makes the cost and operating information useful to improve decision making. Through the ABM analysis process, the management will gain a thorough understanding of its business processes and cost behaviour and management team in the company. In addition, the results of an ABM analysis can help a company generate more accurate budgets and financial forecasts (Investopedia). It gives management insight into the cost structures for making and selling diverse products. In a simplified term, ABC is used to answer the question, â€Å"what do things cost?† and for ABM, a process view is taken to understand factors which cause the costs to occur. This system focuses on the ways to redirect and improve the use of resources, by using  ABC data, to enhance the value created for customers and other stakeholders (Investopedia). These two systems (ABC and ABM) have attracted high levels of interest from both academics and practitioners since its emergence in the late 1980’s. It is mainly due to the significant change in cost management systems they have brought. Due to the lack of pertinence and relevancy of traditional costing that leads to mutual subsidy between products and cost, ABC and ABM are used to enhance or replace the traditional cost calculation methods. For example, ABM approach reports by activities while traditional analysis is by departments; ABM reporting is by sub-activities but traditional is by expense categories and ABM reporting can reports information on activities that are cross departmental boundaries whereas traditional is not allowed(Drury C, 2008). Thus, ABM is concluded to have more meaningful information as it gives more visibility to the cost of undertaking the activities that make up the organization and may raise the issues that are not highlighted in traditional analysis. Most forward-thinking companies have implemented them, or are in the process of doing so as it can be applied to different types of companies, including manufacturers, service providers, non-profits, schools and government agencies (Business Dictionary.com). CONTENTS 1. Features of ABM system _A. STAGES OF IMPLEMENTATION_ In order to implement ABM system, the companies are required to carry out the three out of the four stages in ABC (Drury C, 2008). The steps are listed as below: (i) Identify major activities that result in costs being incurred, The activities are the aggregation of units of work or tasks such as machine  set-up cost, purchasing cost and warehousing cost that use up resources. In order to identify all the activities within the company, activity analysis has to be carried out. The activities chosen must be at a reasonable level of aggregation based on the cost verses benefit criteria. In addition, the activities have to be either influenced by the total cost of activity centre or the ability of a single cost driver to provide a satisfactory determinant of the cost of the activity. (ii) Assign cost centers to each activity, and The companies should not use the arbitrary allocations in assigning the significant proportion of costs to activities as it will reduce the reliability of cost. They have to identify and assign the direct costs to specific activity and assign the indirect costs on cause-and-effect cost drivers. By doing so, the cost incurred on each activity can be determined. (iii) Determine the cost driver for each major activity In this stage, the drivers are called as activity cost drivers. In selecting the cost driver, there are two factors which the companies need to consider. Firstly, the cost driver should provide a good explanation of costs of each activity cost pool. Additionally, the cost driver should be measurable easily, and the data should be easily obtained and be identifiable with products. (The cost driver can be production or service oriented). _B. TWO CATEGORIES OF ABM APPLICATION_ Based on the source adapted by Kaplan & Cooper (1998), this system accomplishes its objectives through two complemetary applications which are the operational ABM (â€Å"Doing things right†) and strategic ABM (â€Å"Doing the right things†). Operational ABM enhances efficiency of operation and asset utilization and lowers costs. Its focus are mainly on doing things right and performing activities more efficiently. Management techniques such as activity  management, business process reengineering, total quality management, and performance measurement are used in the ABM application. As for strategic ABM, it attempts to change the activities demands and boost proï ¬ tability by improving activity efficiency. It focuses on choosing proper activities for the operation, eliminating non-essential activities and selecting the most proï ¬ table customers. Strategic ABM applications use management techniques such as process design, customer proï ¬ tability analysis, and value chain analysis. 2. Comparison between Activity-based management system (ABM) and traditional system ABM focuses on activity performed by business and hence, it views business as a set of linked activity that ultimately adding value to customers. Its goal is to satisfy customer needs while making fewer demands on organizational resources. Hence, ABM could have information of activities such as why activities to be performed, how to perform the activities and how well they are performed. In contrast, traditional system focuses on types of cost from departments. It gives less information to manager for the needs in decision making. ABM is better than traditional system as ABM could provide wider information and information could go deeply and more detailed as needed by the management in decision making. Besides, the ABM system only seeks to use cause-and-effect cost driver which is different than the traditional system. It does not rely on arbitrary allocation bases. As we can see from table 1, the information provided by both systems is about customer order processing. However, these two systems take into account different information while preparing the customer order processing. ABM focuses on information that is relevant in the process of customer ordering while traditional analysis focuses on the types of cost incurred in the customer order processing. ABM ANALYSIS RM Preparing Quotations 100 Receiving Customer Order 280 Expediting 120 Total 500 TRADITIONAL ANALYSIS RM Salaries 110 Telephone bill 170 Depreciation of Asset 120 Total 500 Table 1 In addition, ABM is different from traditional system in terms of the report approach. ABM report is determined by activities while traditional system is determined by departments. It can include crossing departmental boundaries. For instance, material purchasing process might involve not only one department but it includes inventory control department, purchasing department and account payable department. The manager will be able to know how the amount spent (e.g: RM 2000) to be used in purchasing material under ABM system. It may show the relevant information such as inventory reviewing, sending purchase requisition and sending purchase order. The manager will be able to know how purchasing of material works on and what are the reasons of purchase delay as well as how to minimize the cost of purchase. It focuses on information based on activity. As for traditional system, manager can get the information on material purchase which costs for RM2000 only. However, this RM2000 does not comply with the amount of goods order. By looking at one information itself, the reasons of non-compliance cannot be tracked as there is lack of information. Therefore, ABM system is better since it did not focus on information based on cost but it assigns  cost of activities to products according to product’s demand for activities and relies on cost centres and cost drivers that cause activity resource consumption. Other than that, it assigns activity costs to cost objects on basis of cost driver usage and measures resources consumed by cost objects more accurately. In addition, ABM system provides both information from value and non value added activities. As for traditional system, it provides information on value added activity only. Value added activity is an activity that supports primary objective of producing outputs. For instance, activity like colouring adds value to a book. Under value added activity, traditional report will show the amount spent in colouring since it adds usefulness to customers. Customers would likely to buy books with some colouring or some pictures rather than books with only words as it might help them in memorizing and understanding the information stated in the book better. However, if the profit does not increase like what the company expected, manager will be able to trace back the cost incurred by looking at amount spent in colouring – non-value added activity. Hence, non value added activity is important as it may affect the company’s profit. Non value added activity is an activity where an opportunity is available for cost reduction without decreasing product’s service potential to customer such as storing and moving raw materials. Under ABM system, manager will be able to draw attention on this issue and trace back the reasons such as waste in the production. Manager will be able to track the cost which has been wasted in the production by reducing material movement and improving production flow without reducing the value added to customer. In other words, customer can have same quality of products-same kind of books while management could reduce the cost of production. 3. Benefits and Limitations of ABM system One of the benefits of the system is to help the management in decision making. It provides better decision making as the information provided by the ABM system is more useful and reliable. The management can make informed decision about product mix, lines of business, process, product design,  services, capital investment and pricing. For instance, manager will able to make decision on how much capital to invest in new product and what kind of new product to be launched based on information that manager obtains in ABM system. Furthermore, ABM is a system for continuous improvements. The system is not just an accounting tool but it also provides many tools that can enhance organizational performance management. In other words, ABM system provides other information as well (the product mix, customer services, line of business and capital investment) that would be able to help an organization in its future development and improvement. For instance, an organization knows how to serve customer better by looking into information provided in customer services activity. ABM also provides a better understanding of cost driver. It is a factor that affects the costs associated with an activity. Managers apply activity- based management system to the operational activity in order to determine the cost to perform an activity and the cost associated with not performing the activity. Through this activity cost drivers, it seeks to provide an extensive view on the actual costs of an activity. For instances, we can see in the Mason & Cox. In Mason & Cox, they feel that it is expensive to implement the activity-based costing system because it is more complex and expensive to maintain. Nevertheless, ABM seems to be more helpful to them in term of improving the company profitability. For example, saving had been achieved by targeting non-value-added activities. Their real cost driver had been identified so that manager may know what to eliminate. The drop in the price of the high-volume lines had met with customer approval. Furthermore, ABM enables company to monitor and improve quality and delivery customer value by tracking cost driver. The new approach provided timely information about factors that were important to customers and factors that employees could control. There was no doubt that ABM had helped Mason & Cox to improve both profitability and customer value. Besides that, in Blue Cross and Blue Shield of Florida (BCBSF) needs more sophisticated cost information to make better decision in order to compete in the nature of the health care insurance industry and the need to manage the cost of operation like ways to  allocate administrative cost to the products and services. Hence, BCBSF decided to implement ABM system. ABM helps manager to examine the analysis of value added cost and non-value added costs. A value added cost is the cost of an activity that cannot be eliminated without affecting a product’s value to the customer. Some value added costs are always necessary, as long as the activities that drive such cost are performed efficiently and effectively. For instances, we can truly understand this concept in the Carpenter Company. The senior vice president of sales and marketing said that pillow fall into two distinct segments, the â€Å"commodity† part of the business and value-added line. For the â€Å"commodity† part of the business- consists of polyester-filled pillows which are a normal pillow. Besides that, the â€Å"value-added line†, which features technology-driven fibers and fabrics designed to enhance sleep. As we can see, Carpenter Company had produced variety function of pillow like muscle stress and pain relieve pillow as well as pillow which reduce unnatural awakenings. Today, consumers are better educated about the benefits of various sleep surfaces and they recognize that the role of pillow can play in quality sleep. Although the price for a pillow which features technology-driven fibers and fabrics designed will be expensive but it can help consumer to have a quality sleep. Thus, consumers will not mind to pay more to improve a quality sleep. As a result, we can see that the â€Å"value-added line† may help company to gain profit. In contrast, a non-value added cost is the cost of an activity that cannot be eliminated without diminishing the value. Non-value added cost activities are assumed to be unnecessary as a result it always be minimized like storing and handling inventories; transportation of raw material or partly finished products. If this non-value added costs happened, company may reduce or eliminate it by careful redesign of the operational process. As we can see how Taipei Fubon Bank deals with those non-value added costs in this mature and complex market. Taipei Fubon Bank needs to accurately determine profit and loss data by customer and customer group so that it could help bank to reduce operating costs and increase profit while maintaining it quality of service. Hence, the bank had developed a customer profitability  management (CPM) system that provide thorough information regarding cardholder spending pattern and profitability to build highly targeted marketing and retention program. This system did helped bank to reduce cost by updating timely management report, thus speeding marketing strategy adjustment decision. However, they wanted more information regarding a detailed analysis such as the profitability by card type at the individual customer level. As a result, they entered into the new CPM system by performing an in-depth analysis at the transaction level. The new CPM system contributes to division-wide productivity through the delivery of as-needed reporting to the user custom portal. The reporting may include customer spending habits, customer ranking by demographic criteria or the profitability of co-branded card by service channel. After using this system, Taipei Fubon Bank has significantly improving division profitability and now they can make more faster and accurate decision. In Dow Chemical Company (DCC) which produces chemicals and plastics implement ABM to identify the activities they perform, eliminate non-value-added activities, determine cost drivers, set activity price to charge users and benchmark these price to ensure that they are competitive. While ABM has brought benefits to DCC but also brought many challenges to them. For instances, DCC feels that it is difficult to capture cost driver information without creating additional work. As the activity analysis became more and more detailed, DCC had to justify the complexities in obtaining and processing activity information. Ultimately the company decided that should not break activities down to task level, otherwise the resultant activities were too small and numerous. By comparing with the traditional system, ABM system is more costly. Implementation of ABM system requires many resources such as human resources and time consuming. Different activities require different resources. Data that concerns on major activities must be measured, collected and entered into system. As we can see that Scottish National Blood Transfusion Service (SNBTS) feels that ABM system is a timely and costly system. By using ABM system, they need to implement a thorough mapping of all processes, drill down and filtering of all â€Å"relevant† activities, the identification of cost  driver and others are enormous challenges. Thus, this may cause the company to take up much time and resources because this company consists of over 1100 staffs. Furthermore, everyone may have different point of view and searching for different data therefore they need times to eliminate and collect the right data into the right activities. Incorrect data collection and allocation may result to setbacks during the implementation stages and may jeopardize the whole project. Misinterpretation might also happen in ABM system. This is because most of the information is interrelated and ambiguous. For instance, cost assigned to material, products and customer may be relevant and cause the manager to overlook some information. This causes misinterpretation happen and link to the wrong decision making. Wrong decision making may cause some issues happen in the operation such as production delay, over-production and wrong shipping. Reports by using ABM system are suitable for internal users only and cannot report to external users. This is because ABM system has limitations since it does not conform to generally accepted accounting principles (G.A.A.P). Stakeholder might not be able to understand the reports on ABM system and therefore, ABM system is only restricted for internal use. CONCLUSION Previously, company usually apply traditional accounting system to manage the company’s operational activity but this system does not provide more detailed information that needed in this competitive environment. Therefore, managers require better information by developing activity-based management. This approach allow everyone in the organization understand where costs are being incurred, why are they being incurred and how these activities contribute to a higher value added to customers. Moreover, ABC explores to identify activities that can be eliminated or improved. In additional to that, communications will improve and changes are easier to make if company conducts the activity-based approach. In addition to the above purpose, we feel that ABM system may be useful for a company. This is because it not only focuses on the product of a company but also the services and customers of a company. Besides that, it also help company to find out the cause of a problem, action plan for future development as well as evaluation of managers’ or departments’ present performance. In addition to that, it also helps company utilize true cost data which generated through ABC for further improvement in business profitability in the long run. ABM in best practice firm lies at the heart of the decision-support process. Integrating ABM within the total information and management control system of the organization can lead to quantum improvements. Therefore, an organization needs to understand and address the common pitfalls and barriers to success at every stage of implementation. Besides, the ABM system should include and draw on the insights of the people who use it no matter during planning, activity analysis or other so that the implementation will success when the people use the system. Organization should tailor to the unique strategy, structure, capabilities, and needs of the firm so that the implementation will be succeeded. This is because ABM will not look the same in every organization although it is a universally useful concept. Finally, we have an in-depth understanding of ABM during the process of working out this assignment and we found out that activity-based approach has more advantages than disadvantages. We have learned many things like time management and how to get along with our group members. Although we spent much time for discussing the lessons and recommendations, we didn’t have any argument during our discussion and everything went on smoothly. BIBLIOGRAPHY _Advantages, Disadvantages and Limitations of Accounting Based Costing (ABC) System_. (n.d.). Accounting For Management. Retrieved March 9, 2013, from http://accounting4management.com/limitations_of_activity_based_costing.htm Business Dictionary.com. (n.d.). Retrieved February 1, 2013, from http://www.businessdictionary.com/definition/activity-based-management- ABM.html Cardos,I.R., & Pete,S. 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