Essay on Analysis of Everyday Use by Alice Walker - 631 Words

The story Everyday Use, written by Alice Walker, is a story of heritage, pride, and learning what kind of person you really are. In the exposition, the story opens with background information about Dee and Maggies life, which is being told by Mama. The reader learns that Dee was the type of child that had received everything that she wanted, while Maggie was the complete opposite. The crisis, which occurs later in the story, happens when Dee all of a sudden comes home a different person than she was when she left. During the Climax, Mama realizes that she has often neglected her other child, Maggie, by always giving Dee what she wants. Therefore, in the resolution, Mama defends Maggie by telling Dee that she cannot have the†¦show more content†¦Mama could be defined as a round character in the story because of the change she undergoes at the end. Mama?s goes through a dramatic change in the story when she gets up the nerve to tell her aggressive, non-hesitant daughter ?No?, and gives her other daughter Maggie, who has often been on the bad end of things, the household items for her marriage. Dee could probably be considered a main character in the story, but her change was too simple, because she changed on the outside only, and because she didn?t change on the day that the story occured. Mama stated ?When I looked at her like that something hit me in the top of my head and ran down to the souls of my feet. Just like when I?m in church and the spirit of God touches me and I get happy and shout? (94). Maggie did not have a lot of input in the story although she did change a little, both were flat characters. Mama is a more in-depth character than Dee and Maggie because the reader is given very descriptive attributes of her physically and mentally. Dee did not want to quilt to remember her heritage by, but instead to hang it up on the wall like some sort of trophy to show others where she has come from. She loves her family very much, but is ashamed of the surroundings she grew up in. Overall, Mama?s change had a big impact on the story due to the fact that she went f rom a woman who had low self esteem and was scared toShow MoreRelatedEveryday Use by Alice Walker an Analysis1049 Words   |  5 PagesTamica Powell September 30, 2011 Everyday Use Analysis Everyday Use is a compelling story of a mothers conflicting relationships with her two daughters. Maggie, which the mother feels contains more practical and traditional ways of living life and then Dee her oldest and most promising daughter, who she feels has broken away from tradition and has lost a lot of their heritage. At first glance you would see this as the normal mother daughter spat of maybe the wild child versus the littleRead MoreAnalysis Of Everyday Use By Alice Walker951 Words   |  4 PagesAn Analysis of three messages from Everyday Use Do you know where your mother got her wedding ring? Most people get their rings from their parents and pass it down to their first child usually. This is probably the most commonly past heirloom, but some families have other heirlooms. Heirlooms are something that is passed down from generations to generation. It will usually be very old and valuable, from it traveling around the world to the Americas or from a great great grandparent. Alice WalkerRead MoreLiterary Analysis Of Everyday Use By Alice Walker1083 Words   |  5 PagesUse (Literary analysis on Everyday Use by Alice Walker) Everyday many people use the same things such as phones, cars, sinks, washer, refrigerators, and etc. In 100 years would you can future ancestors still have those things but only use them as decoration or use them still no matter how old they are because that is what they are made for? Everyday Use by Alice walker is a story of an African American family that had two daughter that live a very different reality. Maggie being scarred from aRead MoreEveryday Use By Alice Walker Analysis978 Words   |  4 PagesUnderstanding Everyday Use by Alice Walker One of the most monumental short stories of the twentieth century is Alice Walker’s â€Å"Everyday Use.† By carefully considering the use of point of view, a better understanding of the story’s meaning will be obtained. It will be possible to appreciate how diverse language patterns and cultural differences may impact the understanding of characters and conflict situations. Everyday Use is a unique story as it places the voice of an African American woman atRead MoreEveryday Use By Alice Walker Analysis971 Words   |  4 PagesThrew different Eyes The story Everyday use would seem very different if told from someone else but not Mama. Think of having a friend/girlfriend that is very smart and sophisticated. Then going to visit her family with her. Also getting there and her family nothing like her. They do not think the same act the same and/or look the same. Then they are arguing over something that seems pointless and useless. Everything they eating looks nasty and/or taste nasty. Alternatively, being the younger siblingRead MoreAnalysis Of `` Everyday Use `` By Alice Walker1315 Words   |  6 Pagescultures to which one is then to perceive the culture a specific way. Culture is the multitude of many factors in which it consistently informs one s perception of the world surrounding them as well as the individuals. For instance, in Alice Walker s Everyday Use, two sisters, Maggie and Dee, lived together with their mother. In the story, the mother sends Dee away ,to send her Augusta to school. Afterwards, the mother explained that ,she used to read to us without pity, forcing words, lies,Read MoreAnalysis Of Everyday Use By Alice Walker1007 Words   |  5 PagesThe Better Sister The short story of â€Å"Everyday Use† was written by Alice Walker. Mrs. Johnson is the narrator of the story. In this petite narrative, Mrs. Johnson and her youngest daughter Maggie get a visit from her oldest daughter Dee who graduates from college and Mrs. Johnson and Maggie both bear witness to Dee’s change. As Dee is trying to embrace the modern culture in the twentieth century. Thus, in Alice Walker’s story, Mrs. Johnson’s perspective changes at the end, at first favoring DeeRead MoreEveryday Use By Alice Walker Analysis1538 Words   |  7 Pagesâ€Å"Everyday Use† Historical Criticisms explored the disconnection that people can sometimes have depending on their education. Alice Walker successfully shows the disconnection by comparing two ends of the spectrum of generation. Taking the historical context, it plays a major role in the way this short story is viewed. It was a time where people of color had a different and difficult experience ge tting an education. When the narrator was talking about having an education it was important because sheRead MoreAnalysis Of Everyday Use By Alice Walker1826 Words   |  8 Pagesculture is something that shapes and tells others who you are. For example, in Alice Walker’s short story â€Å"Everyday Use† you are introduced to Mrs. Johnson and two other characters that are loose portrayals of Walker in her younger and older periods of life (Obaid). The first one being Maggie who is depicted as her younger more walled self and the other being Dee an older version of Walker who lightly symbolizes Walkers later beliefs through some of the actions she takes in the story (Obaid). As theRead MoreCritical Analysis Of Alice Walker s Everyday Use2414 Words   |  10 PagesTulsi Rizal Prof. Mary Huffer Eng122 24 April 2016 Critical Analysis of Alice Walker’s â€Å"Everyday Use† Alice Walker, most revered African American writer of the present time was born on 9th February 1944 in Eatonton, Georgia. She started her career as a social worker/activist, followed by teaching and and being a writer. She has won many awards for her fantastic social and literary works. Everyday use† was published in 1973, when African Americans were struggling to revive their original African culture

Tsunamis Essay - 3702 Words

Tsunamis Table of Contents 1 Introduction: 2 Impact to human life: 3 Impact to Non-human life: 4 Impact to the Environment: 7 Impact to the Economy: 8 American Red Cross Assistance: 9 Conclusion: 13 Bibliography: 14 Introduction: A massive Tsunami (Japanese for â€Å"Harbor wave†) had hit southern Asia the day after Christmas 2004. The cause of the Tsunami was an offshore earthquake that results in the tectonic plates being displaced and the creation of a vertical shift in the ocean floor. This vertical shift lead to a large volume of water being uplifted and turned to create a huge wave that traveled up to 300 miles per hour, gradually slowing as it reached the shore. At that time, people in†¦show more content†¦These countries had neither the proper disaster warning systems nor any type of acceptable emergency shelters. Additionally, they did not have an ample number of hospitals, medicines, supplies of food and enough shelters to care for the survivors of the tsunami. Therefore the wounded died suffering infections, hunger and depression and left thousands possibly missing. The tsunami washed parts of countries away leaving the inhabitants in total devastation. Though, the worst is yet to c ome. It has been found that people are now drinking from tainted water supplies, since the fact that many resources or cargoes were unable to reach the people in a timely manner. The need for clean water is pressing. Health officials say that cases of diarrhea illness were reported across the areas of South Asia. The World Health Organization predicated that about five million survivors of the calamity are at the risk of getting infections from the disease (Dr Samlee Plianbangchang, 2005). Volunteers attempting to treat the survivors are still struggling to provide the necessary help across all the nations affected. In addition to the diarrhea illnesses, there are major concerns about other illnesses such as cholera and typhoid. People can become infected very easily with the consumption of tainted food and water. Once infected, the individual can suffer form diarrhea, dehydration, and eventually death. Other illnessesShow MoreRelatedTsunami And The Tsunami Of Japan880 Words   |  4 Pagesthings come to life, it can be disastrous. Tsunamis can travel at speeds of 500 miles per hour and it is very hard for them to lose energy. Tsunamis retain their energy, meaning they can travel across entire oceans with very small amounts of energy being lost. These tsunami waves can reach heights above 100 feet. Two tsunamis that stand out from all others are the Sumatra tsunami and the Japan tsunami. Looking at these allows us to see just how destructive tsunamis can be. On March 11, 2011 a magnitudeRead MoreTsunami Of Tsunamis : Tsunami875 Words   |  4 Pages Tsunami Name: Institution: Tsunami Tsunamis are some of the most destructive naturally occurring phenomenon in the world. Tsunami refers to a massive ocean wave caused by natural forces such as volcanic eruptions, landslides and underground earth quakes. A large percentage of Tsunamis occur in areas of massive volcanic activities and places with intense earthquake. Thus, Tsunamis are more likely to occur at the bottom of the ocean where there is massive volcanic activities. AlthoughRead MoreThe Tsunami Of Indian Ocean Tsunami913 Words   |  4 Pages EAS121 Indian Ocean Tsunami On the date of December 27, 2004 something happened that nobody could have imagined. One of the most devastating earthquake erupted under the ocean as it happened near the Sumatra Island. The earthquake took place 6.2 miles under the water. The earthquake had a high magnitude of 9.0 on a Richter scale which triggered a massive tsunami. Tsunamis are specific in their origins and result from larger earthquakes. The tsunami that was caused by an earthquakeRead MoreThe Earthquake Tsunami Of Tsunami1084 Words   |  5 PagesGeography 5/27/17 Tsunami There are many types of natural disaster that are quite deadly (earthquake, tornado, volcanic eruption, etc.). Out of all natural disaster that ever occurs on earth, I believe that tsunami is by far most interesting one out of all. The reason why tsunami is very interesting is because it can be triggered by many causes (earthquake, volcanic eruption, underwater landslide, fall of a large mass, etc.) On this research paper; I will explain what exactly is tsunami, the 2004 SumatraRead MoreDevastating Tsunami in Thailand1750 Words   |  7 Pages Tsunami in in Thailand 2004 The tsunami in Thailand that occurred on December 26, 2004, was by far the largest tsunami catastrophe in human history. It was triggered by a magnitude 9.1-9.3 earthquake along the Indian-Australian seduction zone off the northern coast of Sumatra. The tsunami waves traveled primarily in the east to west direction and caused major damage along the coasts of southern Thailand. Unpredictably, it was a violent earthquake beneathRead MoreCause and Effect Tsunamis1452 Words   |  6 PagesWhat exactly are tsunamis? Tsunamis are immensely strong, long length and long period sea waves. Tsunamis have caused much grief and sorrow for anyone who have experienced it. The term tsunami comes from the Japanese language meaning harbor and wave. The term was created by fishermen who returned to port to find the area surrounding their harbor devastated, although they had not been aware of any wave in the open water. Tsunamis are common throughout Japanese history, as 195 events in Japan haveRead MoreTsunami And Its Effects On The Ocean1203 Words   |  5 PagesTsunami are waves caused by sudden movement of the ocean due to earthquakes, landslides on the floor of the sea, land falling into the ocean, volcanic eruptions, or large meteorite impacts. Most tsunamis are caused by earthquakes of large magnitude at the seafloor. When large slabs of rock are forced to slide along each other suddenly causing the water to move. The wave that is formed from this moves outwards and away from the earthquake epicenter. Landslides can cause tsunamis and so can land whichRead MoreThe Killer Wave And Tsunami1213 Words   |  5 Pagesaway overnight. The event is called tsunami, which means (Killer Wave) in the Japanese language. Unlike your typical overland downslope flow of water, masses amount of displace water rises overland and then recedes back to the ocean. Plate tectonics, earthquakes, violent storms and landslides are well understood causes of this event; however, the killer wave or Tsunami is so rare that we fail to understand how in depth and devastating it is. The Indonesian tsunami of 2004 video highlighted the trueRead More Physics of Tsunamis Essay960 Words   |  4 PagesTsunamis are waves, or series of waves, created by a disturbance in the ocean. Most of the time this disturbance is by an earthquake but can be from meteorites, landslides, or even explosions. They are sometimes known as tidal waves but this is a misnomer because tsunamis have nothing to do with tides. While tsunamis are feared particularly in light of the December 26th tsunami, the physics behind them is fascinating. One the largest tsunamis in recent history was the Cascadia tsunami in 1700Read MoreThe Japanese 2011 Tsunami844 Words   |  3 Pagesnatural disasters like earthquakes and tsunamis. Over the years they have gained much knowledge of earthquakes and tsunamis, but did not put all of it to use. In the 2011 tsunami/earthquake, some damage could have been avoided if Japan were as prepared for the tsunami as they were for the earthquake. Japan should use what it already knows and learn from its experiences in order to prepare more effectively in case of a future natural disaster. The 2011 tsunami/earthquake is an earthquake of a magnitude

A Reasonable Approach to Euthanasia Essays - 1566 Words

A Reasonable Approach to Euthanasia One of the biggest controversies of this decade is euthanasia. Euthanasia is inducing the painless death of a person for reasons assumed to be merciful?(Henrickson and Martin 24). There are four types of euthanasia voluntary and direct, voluntary but indirect, direct but involuntary, and indirect and involuntary. Voluntary and direct euthanasia is chosen and carried out by the patient.? Voluntary but indirect euthanasia is chosen in advance. Direct but involuntary euthanasia is done for the patient without his or her request. Indirect and involuntary euthanasia occurs when a hospital decides that it is time to remove life support (Fletcher 42-3). Euthanasia can be traced as far†¦show more content†¦The first doctor was charged for performing euthanasia in1935. Harold Blazer was charged for the death of his daughter. His daughter was a victim of cerebral spinal meningitis. He killed her by placing a handkerchief soaked with chloroform over her face until she died. He had taken care of her for thirty years. In his trial he was acquitted (Humphrey 191). The first doctor to be found guilty was Joseph Hassman in 1986. He injected a lethal dose of Demerol into his mother-in-law by the request of her family. He was sentenced to two years probation, fined $10,000, and ordered to perform 400 hours of community service (Humphrey 194). The most recent and most controversial euthanasia doctor is Dr. Jack Kevorkian. He was first charged with first degree murder in December of 1990. He connected Janet Adkins, a member of the Hemlock Society, to his suicide machine?which allowed her to inject lethal drugs into her body at any time (Humphrey 195-96) . He has since then been present at the deaths of more than forty people (Euthanasia Research and Guidance Organization). A number of legal considerations are involved in the issue of euthanasia. The state has the right to become very involved in euthanasia cases. The state can specify the number of individuals that must agree for euthanasia to be performed. The state can specify how frequently someone can sign a euthanasia authorization. The state can also specify that only theShow MoreRelatedThe Ethical Dilemma Of The Medical Field1619 Words   |  7 Pagesfield today is Euthanasia. Euthanasia is a process that entails deliberately ending a person’s life, with the intention of relieving their pain and suffering. As such, it is legal in some countries while illegal in some. The US Law accords all informed adults the right to die even though the law surrounding it varies from one state to the other. There are however a couple of ethical issues that come up as a result of the practice. The major debate has been whether or not Euthanasia is right, or wrongRead MoreThe Age Should Not Be A Person s Life1680 Words   |  7 Pagesresort to euthanasia. When a person’s life is coming to an end in a matter of days, a more reasonable approach to it would be to provide proper end-of-life care if requested. An individual has the right to determine when their last day should be if they are suffering from a terminal illness if it is quickly approaching. Everyone is entitled to make their own decisions, and children should be able to execute that right. Age should not be a matter that prevents someone from having euthanasia be an optionRead MoreThe Controversial Topic of Euthanasia975 Words   |  4 PagesEuthanasia is a controversial topic throughout today’s society. As euthanasia is illegal in America, Singer fights for the legalization of voluntary euthanasia, which means the patients make voluntary request to be assisted to die. While religious views value that the life cannot be taken away so easily, Singer focuses on the human rights that enable their choices to die or not to die. However, I do not agree with singer’s respect for autonomy on the issue of voluntary euthanasia because this issueRead MoreEuthanasia Should Not Be Legal959 Words   |  4 PagesEarle Spring really wanted? Earle Spring is neither competent nor comatose. In recent discussion of euthanasia, a controversial issue has been argued whether a terminally ill patient should get the rights to choose when and how they live should ended. While some argue that euthanasia should be allowed to end a person life voluntary or involuntary, others contend that either should allow. Euthanasia should not be the choice to end a terminally ill patient life because it violates the patient rightsRead MoreArgumentative Essay On Human Euthanasia1433 Words   |  6 PagesHuman Euthanasia It is a shared understanding that human life must be valued under any circumstance, and it should not be terminated for whatever reasons unless it is a natural occurrence. The value and respect for human life were behind the debate against â€Å"the death row† in many states and countries around the world. In addition, religion places high value in human life, basing on the claim that it is a sin to end one’s life. However, there have been instances where ending the life of another personRead MoreEssay on Moral and Ethical Issues of Euthanasia1521 Words   |  7 Pagesand Ethical Issues of Euthanasia    As we all know, medical treatment can help save lives. But is there a medical treatment that would actually help end life? Although its often debated upon, the procedure is still used to help the aid of a patients death. Usually dubbed as mercy killing, euthanasia is the practice of ending a life so as to release an individual from an incurable disease or intolerable suffering (Encarta). My argument over this topic is that euthanasia should have strict criteriaRead MoreUtilitarianism Vs. Kantian Theory1100 Words   |  5 Pagesan attempt to set a uniform approach to ethical dilemmas and morality. Bentham was a firm supporter of Utilitarian theory; which focuses on overall happiness and consequences of an action (EMP 122). While Kant believed in his own theory that moral rules are absolute (EMP 129). Utilitarianism and Kantian ethics have few strengths and notable weaknesses, thus proving both theories implausible when compared to the minimum concept of morality and the moral issue o f Euthanasia. According to Jeremy BenthamRead MoreEuthanasi Euthanasia And Euthanasia1692 Words   |  7 Pagesalso known as euthanasia. Many people, specifically in America, consider euthanasia as murder and against their ideals. In contrast, many specialists and other countries, as in Netherlands, believe that the idea of assisted suicide is a gesture of mercy towards terminally ill patients. Perhaps in order to construct an apt viewpoint on euthanasia, one must be knowledgeable on the background of euthanasia, along with having a clear understanding of some of the underlying terms. Euthanasia is a term â€Å"derivedRead More euthanasia Essay1520 Words   |  7 Pages Euthanasia: Murder or Mercy? nbsp;nbsp;nbsp;nbsp;nbsp;Suppose I am terminally ill. I have no hope for the future, no hope for survival, no hope for happiness. I wish to die and I am incapable due to my disability to end my own life. I am in indescribable paid and torment all day long and my only wish is to end this misery. Should I have the option of euthanasia existent to me? nbsp;nbsp;nbsp;nbsp;nbsp;Put under such broad and pitiful circumstances, most Americans would say yes to theRead MoreWhy The Church Had Much Authority Over Ethical Issues1441 Words   |  6 Pages Moving towards the 12th century A.D., Christian views started to reinforce the Hippocratic Oath, and instilled an almost unanimous vote against euthanasia and PAS, which continued for approximately 500 years before being questioned again. These practices were viewed as inconsistent with a person’s responsibilities to God, and contra human goodness. Throughout the Middle Ages, many people saw life as God’s gift to humanity, and thus considered it sinful to be willing to end theirs. Nonetheless

Management Accounting Assists Business In Making Decisions

Question: Indicate the main purposes of management accounting and its relevance to the management of organisations. Evaluate the main cost structures of organisations and methods of their calculation. Determine appropriate methods of calculating break-even, profitability and capital input costs. Answer: Introduction Any form of accounting which assists business in making decisions efficiently can be termed as Management accounting. It processes the data furnished by financial statements as well as cost Statement. The data is analyzed using various techniques like budgetary control, standard costing and marginal costing and hence presented before the top level management for decision making. Further the top management assigns responsibility to the executives at all the levels of management and sets standard target performance for them. At the end of the specific period the performances are reviewed and deviations from standard targets are measured, and policies are revised to achieve desired results. The below report discuss the importance of management accounting in Vihaan Engineering Inc which is in manufacturing of Pressure Vessel machine. Importance of Management Accounting Management accounting is any form of accounting in which techniques and concepts are applied to process economic data which could be historical and projected data of an undertaking to help the managers for creating policies and thereby helping them to arrive at reasonable decisions for the fulfillment of the objectives. (Civilserviceindia.com,n.d.) It is an invaluable help to the managers for discharging the basic duties in the service industry- in the field of drafting a plan, executing it and lastly controlling the actions. It is done by- Furnishing data to management to enable its plan effectively and maintaining facilitation of services without any hindrance and thus increasing the competence of employees at all levels. Measuring and reporting the actual performance to all the management at all levels to reflect the efficiency of the organizational techniques used. Providing services at reasonable prices to its customers by using cost control techniques. Computing the deviations from the standards set and interpreting the same to assist management to have Management by Exception and take actions for future policies. Difference between Management accounting and financial accounting (Megha M, n.d.),( Ducu C,Enache T,Stefan P,2016) Basis Financial Accounting Management Accounting Audience Primarily provides information to the external parties as well as internal parties Primarily provides information to the managers and employees Focus Its focus is on historical data dealing with past events and prepares statements for the prior financial year. Its focus is on past as well as future events and forecasts for the future. Intent To calculate profit and financial status of business. To analyse and interpret financial data to draw conclusions and enable management in decision making. Voluntary It is not voluntary but legally binding to prepare financial statements. It is completely optional and is left up to the choice of management. Data It deals with transactions expressed in financial terms It deals with transactions expressed in financial terms as well as non-financial transactions like credit standing of business Classifications of costs (types, behavior, function and relevance) with examples Classification of costs on the basis of types Direct Material cost It refers to the cost of material that can be traced with each cost center and forms a part of finished output. For example for a fast food joint if a cheese sandwich is the finished product then the cost of onion, cheese used in that burger is the direct material cost since these are costs which can be distributed over each unit of product. Indirect Material cost It refers to the cost of material which cannot be traced with individual cost center. For example: store rent, telephone expenses etc. Direct Labour cost It signifies that labour cost that can be traced with each cost center and is spent for the employees who are employed in providing services like the server who assembles the cheese sandwich and serves it to the customers in a fast food joint. Indirect Labor cost It comprises that labour cost which cannot be traced with each cost center and is spent for the employees who are not employed in providing services but assist in the same like the restaurant manager who looks after the visitors grievances and manages the staff. Overheads It consists of all the indirect costs like the costs incurred for overheads that relates to office and administration and overheads that relates to selling and distribution activities. For example cost of advertisement, discounts offered to customers etc. Classification of costs on the basis of behavior Fixed cost It refers to that part of total cost that remains stable at all levels of output inspite of any alteration in the cost. As the output shoots up, fixed cost per unit might reduce, but the total fixed cost remain constant. Example- in case of a hospital - rent, administrators salary etc. Variable cost - It refers to that part of total cost that changes in proportion to the change in level of production, though variable cost per unit remains same at all levels of production like the patient examination fees charged by a specific doctor remains same irrespective of the number of patients. Semi-variable or Semi-fixed cost These costs refers to that part of total cost which is partly fixed and partly variable in relation to level of output. For example electricity charges are fixed up to specified unit consumption and tend to increase with the increase in electricity consumption. (microbuspub.com, 2016) Classification of costs on the basis of function Production costs These are associated to production of services be it direct or indirect. Example supervisors salary, outlet expenses etc. Administration costs These are the costs which are incurred for the overall management of business like printing and stationery, rent, rates, taxes. Selling costs These are the costs which are associated with achieving desired sales of services. Like salesmans salary, discounts and commission etc. Research and development costs - These are the costs which are related to any cost related to improvisation of existing services or development of new services like salaries for hiring experts. (microbuspub.com, 2016) Classification of costs on the basis of relevance Relevant costs Relevant costs are those which are affected by the managerial decision in a specific business situation. They are relevant for a specific managerial alternative and can be avoided in another alternative. For example make or buy decisions, pricing decisions. Irrelevant costs Irrelevant costs are those which remain unaffected in any alternative being considered for a business situation and is incurred in case of all of them. Like the sunk costs which cannot be recovered or refunded and are retrospective in nature. For example cost of training the sales force to use special electronic devices to take orders and later these devices are discontinued due to technical faults, therefore cost incurred on training is a sunk cost and should not be considered in any decisions regarding the usage of electronic devices. (microbuspub.com, 2016) VARIANCE ANALYSIS Variance is the result of deviation of actual cost from the standard costs. Standard costing is a technique of cost control which provides management a benchmark for determining variances i.e. standard costs. The process of analyzing variances whether favorable or unfavorable is variance analysis. Favorable variance- when the actual cost is less than the standard cost. Unfavorable variance- when the actual cost is higher than the standard cost. The intent of variance analysis is to categorize variances as variance which can be controlled and variances which cannot be uncontrolled. By concentrating on controllable and adverse variances management can exercise control through exception as well as take actions against those employees who are responsible for adverse variances. Example for controlled variance can be material used in excess of standard quantity will be adverse for which onus can be fixed on the concerned employees. But if this variance is caused due to general strikes, variation in customers, demand variances cannot be controlled and no onus can be fixed for it. Variances under individual center of cost and revenue are as follows- Material, labour and overhead cost variances Material and labour cost variance refers to the gap between material cost which is standard for the product and the actual cost incurred and actual quantity of material used or the standard direct wages specified and the actual wages paid respectively. Variances can be used to measure the price differences like the material price variance and labour rate difference. In the similar way we can determine variances in material usage and labour efficiency commonly known as material usage variance and labour efficiency time variance respectively. Labour efficiency variance Is further classified into- Idle time variance Labour mix variance Labour yield vareince Overheads cost variances are the deviations in variable and fixed overheads. Variances which are used in determining price differences are fixed and variable price variances, on the other hand variances determining efficiency of the overheads are fixed and variable efficiency variance. Sales variances Sales variance is termed as the spread between budgeted sales and actual sales and its impact on profits. Sales variance can be calculated by two methods: The turnover/value method The margin/profit method Limitations of variance analysis- Firstly, variance analysis do not furnish us the causes of deviations which are calculated using variance analysis. Since all attention is paid to unfavorable variances, it does not mean favorable variances need no investigations. A constant favorable variance can be the result of sub standard products, or maybe genuine improvement in performance. For example, Pizza hut has specified a uniform quantity of cheese that should be in a pan cheese pizza. Variance would be favorable if less cheese was used than the specified standard. The result could a below standard pan cheese pizza and probably an unsatisfied customer. Variance analysis points out at works upon the negatives and ignore the positive results due to which employees feel disappointed due to look of appreciation. Variance reports are generally prepared monthly and are presented even weeks after the closure of the month which limits the utility of the data to be used for decision making. Therefore, Variance reports are needed to be reported timely and frequently so that the data might not become stale and useless, for that the frequency of reporting has to be daily and data may be approximate if not precise. operational budgets The term budget can be elucidated as a financial or quantitative statement prepared prior to a defined period of time, pursued for that period of time to attain the given objectives. The types of budgets can be explained with respect to functional areas of management, which are as follows Sales/marketing budgets Sales budget- It is an estimate of total sales that is expressed in terms of quantity or amount. It is an interconnection between sales volume and sales price. Selling and distribution budget is prepared on the basis of flexible budget for each class of distribution and selling costs, keeping the basis as sales volume which has to be reached. Advertising cost budget is constructed in the shape of a fixed amount for the budgeted period. This cost is incurred to increase the sales. Production budgets It is an estimate of production volume for the budget period which can be framed in two ways i.e in terms of volume and in terms of amount such as cost of direct materials, cost of direct labour and the overheads cost. Personnel budgets it refers to the labour force that would be required be it skilled or unskilled, to conform with the budget of revenue and production. The budget also pays heed to training plans for new workers. Finance budgets - is the cash budget which provides an estimate amount of receipts of cash and cash payments to be made during the budgeted period. It helps in predicting excess or shortage in cash at any point of time. It can be prepared by these methods Receipts and payment method- useful for estimates to be used for short term analysis Balance sheet method- useful for estimates to be used for long term analysis Adjusted profit and loss method- is prepared to highlight the cash balance that is estimated at the end of the period Overheads cost budget it indicates various forms of overheads to be spent during the budgeted period for which the overheads have to be classified into fixed, variable and semi-variable. Capital expenditure budget It is the estimated investment in capital assets. This budgeted has to be coordinated with other functional budgets. Master budget is prepared by incorporating all the budgets that are functional which takes the shape of income and loss account and the budgeted statement of affairs. Advantages of preparing operational budgets It is an aid for managers which would assist in performance appraisal. It is a medium for facilitating coordination. It develops team spirit and helps in finding solutions to common problems Budgeting reveals the areas of adverse variations, keeping aside those areas with no variations. It acts as a mode to communicate. The plans framed down by senior management are assigned to the subordinate levels of management via budgets. Each and every employee is aware of his duties in reference to those of others. Budgeting acts as a media to declare the polices of the management to the employees. It is a strong tool used for the purpose of cost control. Conclusion and Recommendation So finally we can conclude that management accounting can help Vihaan Engineering Inc as a necessity for all the business undertakings which have intent of expansion and thrives to increase its competitiveness in the global world. It fulfills the shortcomings of financial and cost accounting, and serves the management with quantitative as well as qualitative data which can be used to make strategic and operational decisions. Elements of costs are classified on the basis of types, behavior, relevance etc. which assists in preparing budgets and hence acts as an aid for all the cost centers, by providing them the direction in which they have to work upon. Further budgeting data provides business inputs for variance analysis. The result provided by variance analysis aids the management to concentrate on key result areas as well as facilitate management by exception, hence reducing wastage of resources. References blogspot.in, 2016. Need Importence of Management Accounting [online] Available at: https://managementstudyonline.blogspot.in/2014/05/need-and-importance-of-management.html [Accessed 27 Mar. 2016]. com, (2016).Management Accounting: Concept ,need ,importance and Scope, [online] Available at: https://www.civilserviceindia.com/subject/Management/notes/management-accounting-concept-need-importance-and-scope.html [Accessed 27 Mar. 2016]. com,2016,Financial Accounting Vs. 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