Education scenarios Essay Paper

Education scenarios
Education scenarios

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Education scenarios 

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Task description: This task requires you to apply your knowledge of language and culture, oral and written language and language variation and change, to write an essay responding to one of the following education scenarios. In your response, you are required to describe and discuss how the child in your chosen scenario will learn English over the next decade of their lives (from birth to 10 years of age), taking into account cultural influence and social interactions with parents, caregivers, peers, and prospective English educators.

You should provide a response in a cohesive, informed and objective manner.

Scenario 1: Anna was born in rural Tasmania and is an only child of parents who are farmers and have lived in that rural area in Australia for many generations.

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Scenario 2: Samuel was born to an Asylum seeking refugee who is detained on Nauru.

Scenario 3: Jin Li was born of Chinese parents who have recently moved to Melbourne. Both parents are fluent in English and Chinese.

Scenario 4: Edward was born in an Australian middle class family whose parents work for the government in Canberra.

Scenario 5: Kim Lan was born of Vietnamese parents who have been in Australia for a decade and are lecturers in literacy education and health at an Australian university in Sydney.

Scenario 6: Daku was born in a remote Aboriginal community. His parents speak a traditional Aboriginal language at home and Aboriginal English is spoken in their community.All the children in the above scenarios were born in Australia in 2017.

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Task Length1,700 words (maximum)

Assessment Criteria? Apply knowledge of language and literacy concepts and theories (50%)? Tell a story of the selected child’s language learning and development (20%)? Communicate ideas in academic writing (30%)

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Coca Cola ethical challenges regarding employees

Coca Cola ethical challenges regarding employees
Coca Cola ethical challenges regarding employees

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Coca Cola ethical challenges regarding employees

Research the ethical challenges regarding employees (i.e., diversity, discrimination, sexual harassment, privacy, employee theft, bad leadership, etc.) that your chosen organization has faced over the past five to ten years and that they should prepare to face in the next five to ten years. Once you have developed a list of challenges, consider how having faced those challenges (or knowing that you will be facing them) will impact and be impacted by the social cause you’ve selected.


Propose your findings on the ethical challenges faced by your organization in recent history and the near future. Be sure to:

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Analyze ways in which each challenge was (and/or could be) appropriately handled and areas for improvement.

Evaluate the ethical/moral aspects of your organization that protected it from ethical challenges in the past and could protect it in the future.

Assess how ethical challenges and handling of ethical challenges could positively or negatively impact the charitable cause you’ve selected and how the selection of your social cause could positively or negatively impact the organization and its employees.

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Nonverbal communication in a situation comedy

Nonverbal communication in a situation comedy
Nonverbal communication in a situation comedy

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Nonverbal communication in a situation comedy

Nonverbal communication involves the use of stimulus and not a speech to pass the message to the audience. It is non-linguistic, associated with intended symbolic actions and entails nonverbal conducts purposely sent and considered to have consequential significance.

In the Sit-Com comedy, it starts with a knock on the door, which is commonly recognized as an indication of the presence of someone. In addition, Sheldon states that “I should note I’m having some digestive distress” while touching his abdomen.  This is to emphasize what he said orally- he has digestive pain.                                                                                                                                   

Penny says “He wiped his mouth with it,” while her hands move around her mouth, showing the action of someone wiping his/her mouth. There is also a scene where Leonard knows that Sheldon was deceitful about his sickness; he shook the head to indicate defeat or to give up. Leonard gives up regarding Sheldon’s behavior. Sheldon also slaps his hands in his face to illustrate calmness while thinking about the solution to the present condition. These are instances of kinesics.                              

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Sheldon said “Oh!” when she saw the gift. The tone is heightened significantly to show that he was amazed, although since it does not sound real, it is clear to viewers that he was faking it. Penny yelled “Sheldon! What are you doing?”. Similarly, there is a change in the tone. Such changes indicate Penny’s feeling upon seeing the gifts. At the end of the comedy, Sheldon hugs Penny, thinking that his gifts were not of relevance to the napkin Penny gave him.

Apparently, Sheldon does like hugging people, as they are not only awkward but makes him uncomfortable. However, he hugged Penny. According to Haptics that involves the study of touch in communication, touch enhances the positive relationships, demonstrates intimacy and friendship, which is why he hugged Penny. The forms of nonverbal communication in Sit-Com reflects the usual roles as well as various forms of nonverbal communication

Works cited

Wood, Julia. Communication Mosaics: An Introduction to the field of communication. Cengage Learning, 2013.

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State of New Jersey Health Report Cards

State of New Jersey Health Report Cards
State of New Jersey Health Report Cards

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State of New Jersey Health Report Cards

New Jersey States key health indicators

According to the census population data estimates, the state of New Jersey has a population estimate of 8,938,175 with the poverty rate of this state standing at 11.4%. According to the health indicators, some of the chronic diseases that are prevalent among this population include cancer, asthma, diabetes, chronic kidney diseases, HIV/AIDS, Heart diseases and stroke, and tuberculosis (Centers for Disease Control and Prevention. 2013).

The reports also indicates that access to health care services is more that the lack of health insurance with the understanding of public health care systems and having care providers remaining some of the key elements that determine the manner in which access to these services are employed. However, there is a need to increase the proportion of adults with the health care providers with the aim of improving healthcare outcomes. 

An increase in children’s lives expectancy has been impacted immensely by the reduction in mortality by infectious ailments that have been achieved through the administration of vaccines. Early childhood immunization is considered as safe with the employment of cost-efficient approaches of controlling preventable diseases through the use of vaccines. Vaccinations have on the other hand let to a 95%reduction in vaccine-preventable ailments among this populations.

According to the National Immunization Survey (NIS) 2012, New Jersey’s immunization rates of coverage for children are considered as above the national average for children aged between 19-35 months (The National Organization of Nurse Practitioner Faculties, 2012). Low birth weights and defects are determined as the leading causes of deaths among the infants in New Jersey with many factors attributed to the quality of prenatal care, nutrition, infections, medical problems, alcohol and drug substances use, stress, obesity, poverty, violence and the mothers ages.

State of New Jersey Health Report Cards

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A dramatic increase in children and adults including teens who are overweight in New Jersey is also one of the alarming factors about the well-fare of this population. The occupational injuries that are either fatal or non-fatal in nature are also serous public health issues that affect this population. Additionally, the use of tobacco is also another factor that is considered that cause of deaths and diseases among these people (U.S. Department of Health & Human Services, 2013).

Smoking is considered as the cause of chronic lung diseases, heart diseases, and strokes of the lungs, mouth, larynx and the esophagus. Exposure of the secondhand smoke contributes to the increase in heart diseases and cancers among the nonsmokers.

How these Indicators Influence Health Status

These indicators influence the health status of New Jersey considering the fact that the state has experienced a growing population of individuals who suffer from cancer, asthma, diabetes, chronic kidney diseases, HIV/AIDS, Heart diseases and stroke, and tuberculosis. Additionally, it has also been upon the state to address these issues through the development of appropriate care approaches for the patients who present these ailments(Green, Tones, Cross & Woodall, 2015).

On the other hand, the low birth weights and defects have also constituted deaths among the infants in New Jersey with many factors attributed to the quality of prenatal care, nutrition, infections, medical problems, alcohol and drug substances use, stress, obesity, poverty, violence and the mother’s ages. The increases in child and adults having obesity also influence the health status of the state including injuries and the use of tobacco.

State of New Jersey Health Report Cards

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What is and what are Not Covered under Medicare and Medicaid

In line with the health status of this population, Medicare covers services that include the lab tests; the visits that are made by the physiciansthe provision of wheelchairs and walkers for those of face fetal injuries, hospital care for the patients, home health care services and nursing home care including a skilled facility with effective nurses(Green,

On the other hand, Medicaid is fully developed to serve most of the poor people within this population and it covers the clinical treatments, midwifery services, screening, diagnosis and treatment of the people aged between 21, doctor’s services, x-rays and medical and surgical services (Centers for Medicare & Medicaid Services, n.d.).

Direct and Indirect Burdens Of Health Risk Behaviors

The chronic diseases and conditions among this population that includes the contraction of cancer, asthma, diabetes, chronic kidney diseases, HIV/AIDS, Heart diseases and stroke, and tuberculosis remains some of the costly and preventable health issues in New Jersey (Green, These diseases are considered some of the top causes of deaths among the population of this country.

As a result of this, families are forced to put up with the costs of these illnesses that is dependent on their experiences (Green, Families are therefore forced to select treatment approaches based on the severity and nature of these ailments with the choices of these options dependent on their ability to access resources and other barriers to accessing health care systems.

State of New Jersey Health Report Cards

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Policy and Its Impacts on Key Health Indicators

Policy plays an essential role in impacting the health indicators considering the fact that this incorporates the public and governmental interventions in changing the environment as well as promoting the behaviors of individuals with the aim of enlightening on how to prevent chronic diseases within the society(Green, Through policies, the state and the general public are in a position to reduce the contraction of chronic diseases, a factor that promotes the health of the society.


Centers for Disease Control and Prevention. (2013). Behavioral risk factor surveillance system. Retrieved from

Centers for Medicare & Medicaid Services. (n.d.). Retrieved June 11, 2013, from

Green, J., Tones, K., Cross R., & Woodall, J. (2015). Health promotion: Planning and strategies (3rd ed.). Thousand Oaks, CA: Sage.

The National Organization of Nurse Practitioner Faculties. (2012). Nurse practitioner core competencies. Retrieved from

U.S. Department of Health & Human Services. (2013). About the law. Retrieved from

State of New Jersey Health Report Cards

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Transocean Case Study Essay Paper


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Transocean Case Study

1.0 Introduction

The paper will evaluate the strategic position of Transocean, a major player in global offshore drilling services in the oil and gas industry. Strategic management is a process that entails formulating and implementing main objectives as well as initiatives a company takes based on the available resources. It also takes into consideration the evaluation of external and internal environment in which the firm operates.

Founded in 1953, the company is headquartered in Houston Texas. Transocean administrative division has since shifted to Vernier, Switzerland for tax and client servicing reasons. Various models such as STEEPLE, Ansoff and Porter’s Five Forces will be used to paint the company’s strategic position when it comes to, macro-environmental review, competition, diversification strategy, market development, product development and market penetration. To wrap up, the paper will make recommendations regarding the direction the company has to take to remain sustainable.

1.1 Analysis of Transocean Limited

Transocean is a prominent global provider when it comes to offshore drilling services for energy establishments. The company owns and operates the world’s most multipurpose flotillas that concentrate on deep-sea and extremely harsh environment drilling (, 2016). With a fleet of sixty-one portable offshore drilling components, the company offers powerful rigs for deepsea drilling. Transocean helps clients to establish and develop oil as well as natural gas stockpiles.

The company offers an exceptional drilling performance that is anchored in a solid experience that spans more than a half a century. Transocean shares are listed on the New York Stock Exchange under the acronym RIG and Swiss Stock Market under the acronym RIGN.Transocean operates more than 140 offshore rigs in almost all mainmarine markets. Apart from offering drilling services offshore, the company offersdrill management services globally. Transocean operates not just the largest extreme-deepsea flotilla of drill ships global, but it is also the largest offshore fleet worldwide.

The company hires more than 20,000 employees with the technical expertise that is the envy of their business rivals(, 2016). Moreover, Transocean provides management and accomplishment services for assessment and production firms regarding offshore drilling schedules. The company’s mission is to become a leading offshore drilling organisation that provides rig-based services with a global reach, by incorporating a highly dedicated workforce,state of the art machinery and ultra-modern technology, while concentrating on technically demanding environments (Transocean, 2007b)..

The company is dedicated to values that represent its focus, innovativeness, safety, trust and reliability. The company promises to surpass not just the anticipations of theclient, but employees and shareholders as well (, 2016). Transocean’s strategic goals include getting aligned with its customers when it comes to supporting and ensuring delivery of clients’ business objectives.

The company conducts its operations with distinction which is characterized by safety and efficientoffshore solutions (, 2016). In addition,Transocean keeps on enhancing its corporate culture and processes to optimize returns. Lastly, the company not only attracts but also nurtures and retains the industry’s best employees.

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2.0 Industry Trends

Drilling oil and gas was previously dependent on backlogs. Contract bores alter their rates based on their rig charges relative to retailing oil and gas prices. Usually, contract bores tend to wait on the day down, and speedily adjust their prices upwards depending on how the markets are performing (Redall, 2012). There has been a widespread pattern of extreme deepsea rig business with strong daily charges.

However, there has been a downward trend in mid-water rig markets. The most lucrative market lies of the Gulf of Mexico and West African coastal line, down to the south of Africa. The demand for deep-sea rigs is anticipated to remain jerky in the short-term(Helman, 2015).As of now, approximately 206 floaters are operating under contract across the industry (, 2016).A large percentage of the total number is idle for completing major contracts.

3.0 Analysis the different types of strategic options

3.1Ansoff Matrix:

    Existing Markets    Market Penetration      Product Development  
    New Markets  Market Development      Diversification    

Existing Products

New Products

Transocean is a dominant player in a market that is not highly saturated. However, to remain at an edge over its closest business rivals, the company has adopted different approaches. Based on the Ansoff matrix, Transocean has been using a low pricing model to penetrate the market. When it comes to market development, Transocean has been offering ultra-deepsea drilling and management services in various parts of the world. What makes the company the envy of its business rivals is the fact that Transocean’s product development strategy works magic. Apart from ultra-deepsea boring services, the company offers rig and deepsea drilling consultancy services which is certainly some form of diversification hence competitive edge.

In short, Transocean operates in the same market by adopting a horizontal strategy in terms of expanding the product line. Lastly, Transocean has a predominantly diversified portfolio. To diversify risks, the company has necessitated mergers and acquisitions when it comes to financial management and technical expertise. The company operates in various regions such as the United States, the Gulf of Mexico, the North Sea, West Africa, and Southeast Asia, Middle East and the Arctic.

3.2Porter’s Five Forces


Transocean threat of competition is moderate to high. For example, following a merge in mid-2007 between Rig and Transocean’s chief rival Global Sante Fe, this attempt reduced competition particularly, in ultra deep-water segments. While Transocean has almost a monopoly in ultra deep-water drilling, It is likely to enjoy less competition in ultra deep-water, especially in harsh climates that require technical personnel.

In fact, this contributed to the need for anti-trust lawsuit following the merger between RIG and GSF. Nonetheless, the firm has exposure to different offshore markets such as jackupsegment that is associated with intense competition in various regions globally as well as pricing (Porter, 2008). By and large, the organisation has less competition in ultra deep-water segments, with a somewhat intense competition in mid-water floater and also jackup segments.

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3.2.2 New entrants

Transocean enjoys a low threat of new entrants. With respect to offshore contract drilling sector, it requires huge investment in fleet and rigs before getting inflows from gas and oil organisations (Porter, 2008). This makes nearly impossible for new firms to enter this sector.

3.2.3 Substitute

The main threat of substitute is the changing the energy source from hydrocarbon to renewable sources across the world, which is not likely in the short-run (Turner, 2007). Therefore, the threat of substitute is low.

3.2.4Purchasing power

Transocean’s purchasing power is moderate. Much as exploration and production firms have power when it comes to negotiating, especially in mid-water floaters and jackupsegments, they have sufficient ability and provision of idle rigs. In essence, the buyers are in aposition to negotiate low daily rates in the contracts while ultra deep water segments maintain stringent rates (Schlumberger, 2008).

3.2.5Suppliers’ power

The supplier power is moderate. Transocean providers have some degree of power. For instance, suppliers like National Oilwell Varco take part in the decision making in constructing Transocean’srigs andother essential parts. Luckily, this is crucial for Transocean since National Oilwell Varco has a few plans of increasing the fleet of drillships. In general, benefits from pricing since they are the main clients to themajority of their specialised providers (Porter, 2008).

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3.3.1 Social

The organisation takes part in various social activities, including charitable contributions to developing environmental initiatives to increase its reputation.

3.3.2 Technological

Technology is necessaryfor drilling sector as such Transocean gets its strength in technological development. While oil drilling and the ecology are related, so is technology and demand. Drilling in deepwater is more and more vital from drilling organisations since they are considered to be more profitable. The firm is positioning itself to capitalize in this segment. For instance, in 2007, Transocean acquired a drillship worth USD 470m to take advantage of deep-water drilling, which allows the firm to drill up to ten thousand feet.

Due to advanced underwater drilling, there has been a decrease in jackup rigs demand (Associated Press, 2007). This presentsTransoceanwith the opportunity to beat their rivals like Noble Corporation in the struggle for innovation. Currently, the firm is leading in deep-water exploration (Katsaros & Christy, 2005).

3.3.3 Economic

Cost is a major challenge for drilling organisations. As oil price rises, the cash flow increases too, which makes organisationsinvest considerably in drilling activities? Furthermore, the new techniques of recovering oil though they are essential in the growth of petroleum production, are leading to an increase in the gasoline price. Implicitly, thehigh price of oilis required to make drilling firms profitable. High global investment drives drilling.

With great interest to drill in foreign regions, global investors are significantly investing, hence leading to expansionof oil and gas sector (Maksoud, 2007).Even though raising oil cost will adversely influence Transocean, in reality, will be beneficial in the long run. Oil cost is inelastic. In other words, afluctuation will insignificantly affect demand. Therefore, increasing oil prices willboost cash flow for Transocean, which means additional business like funding new drilling projects.

3.4.4 Environmental

On environmental protection, Transocean is committed to enhancing its stringent police on Environmentalmanagement system (EMS). Transocean’s EMS visitation is conducting its operations in a standardised manner that fulfills the high levels of stipulated laws to drive continuous enhancements while instilling ownership across its facilities (Transocean, 2007a). The organisation is environmentally sustainable by way of using green products and assessment is utilized as part of routine operations.

The firm also focuses on recycling. Additionally, Transocean has set up a recycling plan, where recyclables are sorted and compressed in rigs. After compression, they are transported to Tech Oil Products and donated to a recycling hub in the ARC of Iberia.

Transocean has collaborated with different oil and gas firms such as Subsea 7, and BP in the SERPENT project. Thisentails necessitating access to the installations, in partnership with their customers to present scientific knowledge to experts in the SERPENT project (Dictionary.Cambridge 2012). In turn, the analysts conduct various projects including assessing biodiversity and effects of drilling on the environment.

The analysts also work on the company’s rigs to study marine species (Transocean, 2007a). By and large, Transocean protects the environment in which it operates to demonstrate that the company recognises the consequences of natural demand shifters.

3.4.5 Political/Legal

Oil presents this organisation with a strong political force. Because oil is the primary source of energy internationally, thus, the supply of oil is related to power regardingpolitics; oil firms leverage authority over regimes (Dictionary.Cambridge 2012). With no oil organisations, United States is likely to lose its dominance in developing nations remarkably. Though oil drilling firms are fundamental in giving regimes the authority, they are still regulated and work as per government laws, such as prohibiting drilling in particular regions like the Gulf of Mexico to protect the environment.

In 2007, the Congress was promoting the closure of a quarter-century ban on the production of offshore energy. This decree banned 85 percent of all drilling in United States’ continental shelf, greatly affecting oil drilling firms including Transocean (Kamalick, 2007). Furthermore, the Congress were supporting the opening of additional shorelines, which was associated with renewable sources of energy, as such they sought for support from environmentalists. While regimes exercise their authority on oil and gas providers, these providers, in turn, have authority over the very regimes.

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3.4.6Ethical Standards

Transocean aspires to ensure financial discipline in their disclosure, honesty and candor in all their engagements with clients, ahigh esteem for employees, customers and suppliers, the safety of employees, property and the ecosystem and technical leadership. Loyalty to these core values demands the company to execute its operations in tandem with thelaw and the utmost standards of business ethics.

In advancing that objective, the company embraces the Code of Business Conduct and Morality, the firm’s environment is also a corrupt free zone and an Anti-Corruption and Business Conduct Policy takes care of that. Again, directors and employees are not allowed to enhance the culture of inside trading. Nonetheless, all employees should adhere to the privacy policy.

4.0 Recommendations

Since oil is directly associated with international authority, oil drilling organisations have authority over regimes, nevertheless, with another alternative, Transocean should continuously go this direction to maintain the lead if the primary source changes

Much as the company has advanced drillship tools, it should take a notch higher by researching new products in comparison to its rivals.When it comes to maintaining competitiveness in oil and gas industry, Transocean should use differentiation strategy that will be vital in developing clients’feedback and service delivery. The differentiation strategy should focus on quality rigs, particularlydeep-water drilling and ability to survive environmental disasters such as hurricanes.

While this threat of substitute islow, in future it may reduce the demand for oil. For that reason, Transocean should create awareness among clients about the benefits of oil in comparison to other energy sources. This can be carried out through advertisements. For instance, the organisation should use ads that demonstrate even with the use of alternative sources such as ethanol, which is considered environmentally sustainable compared to oil. Ethanol requires aconsiderable quantity of biomass. In the even that US, ethanol from corn is employed on a large scale, then it will contribute to increased costs of corn.

The prices of beef will also skyrocket remarkably as cows feed on corn products. On the other hand, if Brazilian corn is used thatis produced from sugar; rainforests in the region will be cut to provide land to grow sugar. Creating awareness through ads will help Transocean increase the demand for oil while increasing the demand for petroleum products from the company.

The company should embrace Ansoff model to diversify its portfolio. Instead of concentrating on drilling and consultancy, the company can take a leap of faith and venture in other business like marine transport, finance, healthcare, real-estate, heavy metal processing among others. Diversification is critical because it will help the company spread risks, when oil business is at its low.

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5.0 Conclusion

The study set out to evaluate Transocean position in the offshore drilling services. The company’s background, values and strategic goals were highlighted at the outset. To understand the company’s product and market development; market penetration and diversification, the Ansoff Matrix was used. The Porter’s Five Forces were employed to establish the intensity of the competition. However, STEEPLE model was used to evaluating the company macro-environment. In the end, the paper touched on the best practices as assured by ethics codes. Recommendations were made regarding the corporation’s future. 

6.0 Bibliography

Associated Press 2007. JP Morgan Securities analyst upgrades GlobalSantaFe, Transocean to “neutral.” Retrieved 17th March. 2016 from Factiva.

Berman, A. 2007. Drilling advances. World Oil, 19. Retrieved March 17, 2016 from Business Source Premier Database

Deep Sea Drilling Project 2015.” The Columbia Encyclopedia, 6th ed.. 2015. 17 Mar. 2016 <>.

Dictionary.Cambridge 2012. PESTLE analysis. [online] Available at: [Accessed: 6th august 2012].

Helman, C, 2015., Retrieved March 17, 2016 from, 2016. accessed on 18th March. 2016 at <>

Katsaros, J.&Christy, P. 2005. Getting It Right the First Time: How Innovative Companies Anticipate Demand. Westport, CT: Praeger

Kamalick, J. 2007. Untitled. Chemical Business Americas, p. 26. Retrieved March 17, 2016

Maksoud, J. 2007. International investment pours into Africa. Pipeline and Gas Journal,pp. 42-44.

Porter, M. 2008. The Five Competitive Forces That Shape Strategy. Harvard Business Review, 15 January 2011.

Redall, B, 2012., Retrieved March 17, 2016 from

Schlumberger 2008. Day rate. Oilfield Glossary. Retrieved March 17, 2016 from

Transocean, Inc. 2007a. Responsibility. Retrieved March 17, 2016 from

Transocean, Inc. 2007b. Our company. Retrieved March 17, 2016 from

Turner, H. (2007). Conversation about Transocean and alternative fuels.

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British steel industry Essay Paper

British steel industry
British steel industry

Background to the British steel industry

Steel constitute essential aspects of most elements of everyday life. Steel supports a broad range of businesses and practices. In the UK for instance, steel contains a key ingredient for various industries. Steel is used in various strategic processing and building supply chains.

Collectively, these industries embody 20 percent of those engaged in the production sector across the UK and create Gross Value Added (GVA) of £24.6bn (Bowler, 2016). The global steel industry in the UK is faced with extremely tough economic circumstances. Steel overproduction globally stands at thirty-five percent. This has seen the closure of several steel production plants in Europe.

Moreover, workers in the steel processing industry have fallen by seventy thousand. While demand for steel has not reverted to pre-crash levels, the cost of steel has dropped by 50% over the last few years. These uncertain times have culminated in some organisations having to assume severe commercial pronouncements. These consist of the closure of the SSI UK factory at Redcar, and innumerable layoffs at factories operated by Tata Steel UK and others (Simpson, 2012).

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As of 2014, the UK steel industry hired about 34, 500 workers from 465 areas and had an economic output of £1.7 billion. This type of placement is spread unequally across the UK, with fifty percent in Wales, Yorkshire and Humberside (Bowler, 2016). As such, the UK steel sector supports not only a collection of domestic industries but fundamentally local communities.

Whereas the steel industry has many benefits to the community, the product is subject to competition from any other in the market economy. The current crisis can therefore, be examined from a global and historical context. The UK steel business has withered significantly over the last four decades when it comes to production and job placement (Tovey, 2015). Conversely, other nations have enhanced capacity considerably.

In the previous decade, global steel production has gone through expansion, with overall production snowballing by ninety-six percent between 2000 and 2014. This escalation attributed for by China whose steel fabrication has increased four times since the turn of the century (Williamson, 2016). For the last forty years, steel production in the UK has fallen behind its competitors like France, Spain, Italy and Germany. Based on similar production, European nations, for instance, have put a premium on the domestic steel industry. 

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The role of government in handling the current crisis

During the crisis, the government took the centre stage and worked proactively as well as intensively to assist the British steel sector (Soubry, 2016). For example, the government hosted a steel conference to discuss the way forward with leading players in the industry to recognise the importance of steel firms among the locals. Other areas where the government has played a significant role are listed below;

Business rates

On business rates and steel firms, they are about 5 to 7 times compared to other rival nations in Europe. On the other hand, UK steel firms believe that there is a need for the government to remove investment machinery, as no measure has been taken. While such a move is associated with inexplicable effects, any adjustments of business rate would require transferring it to another sector. Because this issue will take the time to review as the local authority keep rates levied from organisations, there is no likelihood an immediate response as well as uncertainty regarding the government’s role to assist the sector in fulfilling these costs (Soubry, 2016).

Again, the government does not need EU to review business rates to provide an equal business field for all steel makers across the UK. Eliminating machinery from these rates may indicate the government’s dedication to rebalance the economy, increase the attractiveness of UK to domestic investors in production and maximise the sector’s output, and competitive edge by investing in sophisticated tools.

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Currently, the government is discussing procurement policy to assist steel manufacturers in the UK to compete for major contracts. By late last year, the government had published standards to put into consideration when purchasing steel. This attempt is likely to enhance opportunities for suppliers while assisting steel manufacturers level fields to compete with global providers and spur rivalry.

These standards aim at helping the government use a strategic and open method to source steel in critical projects. It is practical to put tendering provisions best on these elements without necessarily violating stand laws, and this flexibility is a regular application in other nations. The government role in adjusting procurement standards is necessary is increasing the probability of UK steel organisations access bigger projects.

Nonetheless, the effects of these adjustments will take a long period to occur. Moreover, the government needs to take an active role in promoting the use of UK steel in projects especially, public infrastructure (Tovey, 2015).

Rewarding SSI employees

The government promised to pay employees following the closure of Redcar steelworks and the bankruptcy of SSI. The compensation amounted to 80 million euros, however about 30 million euros would be in rewards as statutory redundancy (Soubry, 2016). Much as the government is committed to rewarding SSI employees, the figures are mainly estimates since the actual spending will rely on demand and a person’s conditions.

Government’s move to assist the affected is vital, although its response highlights in rewarding and retaining individuals that lost their employment opportunities, rather than protectingassets that are of great significance to the nation. Much as the government has a role in protecting the affected, there is no proof in terms of attempts to save Redcar steelworks from closing.

The employees who lost their jobs were prioritised and encouraging providers to assist in the distribution of funds; it is not evident whether these funds are adequate to support not only economic redevelopment but also the needed retraining. In fact, the response of the government should be determined not by some funds located and the number of affected workers.


Political factors

In the steel sector, the government play a significant function. For instance, the UK government imposes tariffs as well as barriers to protect domestic producers. Nonetheless, with Free Agreement Agreements (FTA) this function has been minimised. The UK government also offer tax holiday (subsidies in certain nations) to support the expansion of the sector. Moreover, governments streamline domestic and global environmental standards to minimise emissions while protecting the environment.

On the other hand, the government of India has initiated National Steel Policy to reduce the demand and supply gaps. Based on this policy the government gives the steel industry various incentives such as infrastructure, reduced duty and land. Since steel sector in India, the government has maximised sales tax from 15 to 20 percent while 75% of foreign direct investment (FDI) is permitted to present different concessions related to customs duty (Tovey, 2015). Nevertheless, with the current state of infrastructure in India is not adequate for the steel industry.

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Economic factors

Population growth, particularly in Russia, India, and China, has contributed to the high demand for cars, building and other infrastructural facilities that subsequently result to increase in demand for steel products. Consequently, the ballooning of different economies that permit duty-free imports have accelerated the demand for steel. However, with the current crisis, GDP is growing slowly (Robinson, 2016).  

Social factors

Steel sector provides employment opportunities to many; nonetheless, it divides a region into rural and urban areas since it is a certain area leading to its development. This sector plays a significant role in developing rural areas that in turn improves the living standard of the rural masses.

Technological factors

The steel industry is still using conventional technology. Steel companies use a considerable amount of energy, and the rising fuel cost is pushed producers to adopt efficient steel production techniques.  Furthermore, technology is vital in manufacturing quality steel items.

There is a lack of creativity when it comes to production, steel companies use electric furnace in production, but due to fluctuating energy, a significant proportion of the raw material is wasted (Wakefield, 2015). Technologies which are used are outdated; however, India’s Sail steel is planning to merge with PASCO to use modern technology.

Environmental factors

While steel industry is crucial, it creates adverse conditions to the environment. Moreover, many steel firms use pollution control as well as energy saving tools, which are not adequate to control the pollution. Nevertheless, certain steel companies across the world Like Tata uses environmentally friendly equipment in the production process to minimise carbon dioxide emissions (Simpson, 2012). In fact, the company has Ultra-low carbon steel manufacturing for reducing emissions in the atmosphere.

On macro environment factors,the steel industry appears weak in general. Also, the macro-environment factors surrounding the current crisis demonstrate a positive change in growth in particular nations. Much as the global economy is experiencing uncertainties, fluctuating cost of fuel may maximise economic development especially in oil-importing countries (Keir, 2016). Growth in the international steel sector has almost stopped.

With the increase of approximately 0.6 percent two years ago, demand was restrained at roughly 0.5 percent with a recovery of 1.5% in 2016. Main steel industries recorded a relatively high productivity in 2015, and the same is expected in 2016.  In the case of the uncertain market, some steel manufacturers are reducing production. Similarly, various steel projects have been achieved, and manufacturing started (Wakefield, 2015). Net importing countries continue to increase capacities.

Owing to weak demand for steel, the pricing for primary raw materials have been plummeting are likely to remain low. The cost of steel has been decreasing following excess steelmaking capacity and nose-diving raw material costs. The recent drop in oil costs has impacted steel prices, especially for tubes and pipes made from steel (Keir, 2016). Negligible revenues have led to a dwindling in the industry’s revenue over the last few years, with slight rebounds anticipated shortly.

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Based on the above analysis, the government is dedicated to providing an equal ground for steel producers in the UK. As such, British steel should take advantage of this move and increase its attractiveness to domestic investors so as to enhance competition, productivity and efficiency through investment in sophisticated equipment.

British steel should not rely on government support, regardless of how essential they may. However, British Steel is entitled to government support particularly regarding domestic laws allowing them to compete effectively with other European nations and at the global level when it comes to securing major projects.

In fact, British steel should collaborate with the government to recognise the magnitude at which other industries are threatened due to national guidelines. Therefore, British steel should establish mechanisms for working with other industries and ways of ensuring that they promptly respond to a crisis before they cause damage.

With regards to procurement standards, which have been amended, British steel should say comprehensively how such rules are beneficial to the sector and the supply chain by expensive procurement decisions. Furthermore, the British steel should initiate and develop internal R&D ability to constantly;

  • Reinforce production technology to ensure the sector is environmentally sustainable and efficient
  • Look for tactics to convert by-products to energy that may be recycled, this will reduce energy expenses while generating additional income for steel industry
  • Look for an alternative material, an aspect that will minimise dependence on metal.

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In a nutshell, this analysis demonstrates that the UK government recognises the steel sector as a key industry. However, past governments lacked an effective strategy to detect and tackle the crisis. Following the closing of Redcar steel, the UK leadership has attempted to respond to the effects of such closures in terms of policy framework at the local and global level.

Nevertheless, increased support has not contributed to a quantifiable effect for industry players as well as the community. Nor is the measure in place is adequate to present future certainty. As such, the UK government should collaborate with steel sector to adopt sustainable strategies for steel producers.


Bowler Tim. 2016. Britain’s steel industry: What’s going wrong? Accessed on 2nd of March, 2016 at

Keir Mudie 2016. How the UK steel industry crisis and worldwide slump in oil prices will affect YOU. Accessed on 2nd of March, 2016 at

Robinson Martin 2016. British steel industry enters ‘death spiral’ after another 1,000 jobs are axed. Accessed on 2nd of March, 2016 at

Simpson, Rob 2012. “Tata Steel restructures to improve the competitiveness of UK operations through market cycles. Accessed on 2nd March. 2016 at

Soubry Ann 2016. Statement on the UK steel industry. Accessed on 2nd of March, 2016 at

Tovey Alan. 2015. Steel crisis ‘strikes to heart of UK manufacturing’ Accessed on 2nd of March, 2016 at

Wakefield, Adam. 2015. Steel Industry in Crisis. Accessed on 2nd of March, 2016 at

Williamson David 2016. Warning that China is trying to ‘kill off’ the UK’s steel industry. Accessed on 2nd of March, 2016 at

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Management Accounting at Toyota

Management Accounting
Management Accounting

Management Accounting


Management accounting is also commonly denoted as managerial accounting. It is in practice the process of handing over accounting data belonging to the firm to its board or executives so that they can make progress reports and quality decisions for growth. How well-kept books are determines the success in the projects a company sets out to do and often results in the growth of the business or empire.

Consequently, accountants and other persons in the finance department are mandated with the task of ensuring that management accounting is properly done and that all records are and neatly kept. In line with international accounting principles, management accounting must ensure that accounts are audited before they are brought for review and analysis by management.

This practice of audit is crucial to the sanctification of erroneous accounting data in order for there to be accountability and credibility. The information computer in management accounting portfolio is often done with the aid of computerized management information system. It draws data from smaller transaction processing systems and often affects the way activities are performed in an organization. Here is a look at how the Toyota Company applies management information to conduct management accounting and how that benefits the company moving forward.

1. Introduction

1.1  Background on Change Management at Toyota

The Toyota Motor Corporation is a leading automobiles manufacturer headquartered in Toyota, Japan. The company boasts of the largest fleet of automobiles in the world with the brand even splitting to accommodate space entities affiliated to the mother plant. Toyota manufactures virtually all sorts of vehicle; from cheap salon cars to low consumption SUVs, Toyota even has a luxury automobile; the Lexus.

The company was founded by Japanese engineer Kiichiro Toyoda in 1937 and from its humble beginning; the company has grown over time to become the most successful in the automobiles industry. The Toyota brand currently sells its products in a host of nations outside Asia, especially Africa, Europe and the Americas. Due to her success in manufacturing, Toyota has grown internationally renowned. As shall later be discussed, the Toyota Production System is known as one of the most efficient systems globally (Yang, Yeh & Yang, 2012).

1.2  Why Toyota invests in change management

The fleet of cars under the Toyota name is all made in a unique way that takes advantage of low fuel consumption and comfort. Toyota is extensively involved in research and often releases models every few years. This is, however, as subject to consumer demand for its products. It is necessary to note that the company manufactures a large fleet of models and keeps remodeling and reselling to profit from every successful model. For this reason, every Toyota model in the past has had improvements.

The company encourages renovation and development as it incorporates the sleek and beautiful outline of its vehicles within a well-designed package that sees the consumer fork out less money but for more commodities. Fuel efficiency and concern over the environment are other factors that have made the company favorite among most Non-governmental organization (Helper & Henderson, 2014).

1.3 Factors that promote change at Toyota

Toyota’s motto is; ‘always a better way’. There indeed is a better way in the way Toyota conducts its policies and manufacturing processes. The company is very crucial on its need to cut waste. Using its esteemed Toyota Production System, the company ensures that they cut losses and always register a profit margin. Save for the time of the global recession, the company has consistently made profits.

That said; there need be mention that the company is sufficiently geared towards consumer satisfaction. The company has a declared aim to; “ever have better products ….To achieve our goal we design parts with good features, and standardize these for each region, spanning different platforms. This provides better efficiency and cost reduction, with the resulting savings used to improve products further.

This virtuous cycle for building better cars leads to sustained growth.” This is the working principle behind the production system that looks to cement the Toyota values into its work force. The company maintains a highly industrious work ethic that sees its employees always take their work with utmost seriousness and pride (Becker, Carbo & Langella, 2010).

2.  Literature review

2.1 Employment culture and practices at Toyota

Toyota is aware of the need to maintain high credibility standards in its work force. This calls for the vetting and rigorous interviewing of its work force. However, the same hardly calls for bureaucracy and other measures than instigate discrimination. The company ensures that they get the qualified staff to undertake all the activities and functions required of them. This creates an industrious staff that is committed and dedicated to its role at the company. The success of Toyota has taken years of history, investment in product development and a strong culture.

What is more important is that the company has always learned from its mistakes and done better to improve an unfortunate situation. According to Sui Pheng & Shang (2011); even with challenges in testing that have led to the recalling of some of its major brands, the company has ultimately managed to maintain its customers. The Toyota brand keeps growing among its competitors due to the ability to utilize human labor and machine efficiency in a completely effective model.

Toyota’s work force has over 300,000 employees. This has made the company especially get great popularity and prominence across the world. Management accounting enables employees to justify their actions and often account for excesses every once in a while (Abdel-Maksoud, Cerbioni, Ricceri & Velayutham, 2010). Management thus takes advantage of the fact that most of the activities undertaken in the firm can be accounted for. Employees have to be accountable to management for their actions and activities in a company.

To achieve this in the best way, companies that have methods such as performance contracting often finds themselves on the receiving end with most employees being resistant to this form of accountability. However, as employees become used to their efforts and how to exercise their efforts towards growth, the company grows substantially. This leads to an increased appreciation for the management accounting practices and principles.

According to Yamao & Sekiguchi (2015); employees are often resistant to management accounting. This is because most persons are unable to account for the use of miscellaneous resources. Processes such as auditing and the confirmation of accounts can be really scary and thus often, they are afraid of them. Managers thus ensure that the systems in a working environment are enough to ensure that employees essentially account for their work.

Managerial reports, transaction processing systems, as well as registers, are some of the key areas of accountability in a firm. The use of these extensively can ensure that no single employee is complacent in their work. Toyota especially practices this form of accountability to have all employees reporting to a higher authority and that failure to prove productive can lead in dismissal. While employees may work under pressure due to such constraints, they need to be as practical as possible in what they do.

2.2 The Manufacturing process at Toyota

According to Hibadullah, Fuzi, Desa & Zamri (2013); the manufacturing process at Toyota can be underlined by one singular word; Monozukuri. Basically, the word stands for ‘manufacturing things’. It is a Japanese principle that decries complacency and advocates for consistent innovation. Toyota has been on the forefront of manufacture in Japan. The company has continued to uphold the Monozukuri culture thus verily coming up with new models and designs every financial year.

The investment in research and development is quite large. This allows for there to be consistency in development and innovation throughout the entire automobile industry. With time, accelerated development has lessened cost of production since the templates have grown in volumes. The expertise and experience of the engineers have also augmented. That is why the Monozukuri culture is not only for Toyota, but for Japan.

According to Helper & Henderson (2014) manufacturing at Toyota is one of the most efficient waste management practices ever developed by the organization. Indeed, the company is very particular about the lean manufacturing model. Toyota prides in manufacturing for the larger market. With very few luxury car models and brands; the concentration is on developing products for the larger consumer market without having to minimize on quality.

The balance between quality and volume is achieved by precise designing. The design process takes consideration of change factors such as engine capacity, steering capability, brake system improvements and the development of better safety measures with each model. All these changes are made without necessarily affecting the cost of the vehicle to a point that may make the vehicle unaffordable. 

2.3 Lean Manufacturing Strategy

Toyota has redefined Monozukuri as the art of translating design data into finished products. This has been necessitated by the development of these designs through research. The company prides itself in understanding the market well. Researchers go to extend of even hiring houses around the target areas so as to monitor their movements, their taste as well as what would suite them best. Toyota car designers and engineers work together to put the beautiful car designs into perspective.

This is so as to have a great final product that is as well feasible to manufacture and importantly, leave room for improvement (Prakash & Kumar, 2011). While there may actually be little room for this improvement, the company has often written records with new inventions that have suited the market, against a tide that was not on their side. In essence, pulling market forces towards it has been a result that inevitably happened as a consequence of proper planning and implementation of the Monozukuri culture and principle.

            The Toyota Production system is a designed working system that seeks to eliminate; muri, mura and muda. Muri is the overburdening of personnel with redundant work. It is singled out as one of the activities that lead to inefficiency in a firm. Mura, on the other hand, is the waste that accrues from activities that are done in excess. The system seeks to reduce these wastes in a number of ways as shall be later identified in this paper. Muda is the process of eliminating waste.

The system identifies seven types of wastes; waste due to overproduction, waste due to time on hand (wastage of time), waste due to inefficient transportation, waste that occurs in the processing itself, waste due to unutilized stock or property at hand, movement and defective products. Having identified these wastes, the system proposes methods to ensure that they are eliminated; therefore, the company can become more productive. The rest is a look at some principles that help in waste reduction and proper utilization of resources (Hibadullah, Fuzi, Desa & Zamri, 2013).

2.3.1 Kaizen

The Kaizen is a Japanese principle for continuous improvement. Toyota production system uses the Kaizen to eliminate wastes that result from time wasting, defective products and unutilized stock. Indeed, the kaizen is a very crucial value for most Japanese companies. Those who abide by it work with deadlines to ensure that they have products ready for a waiting market. Knowing that the desire for new and better automobiles is insatiable, Toyota invests in the redevelopment of models of very kind each year.

It is only inevitable that as this practice continues, the company finds it easy to come up with a new product to compete against other market leaders. There is indeed no market front that Toyota cannot venture. This is because they do not just enter the market to produce a similar product; they offer cheaper yet better products thus entirely convincing the consumer. With the spirit of Kaizen, the company always scales new heights in automobile development (Hibadullah, Fuzi, Desa & Zamri, 2013).

In the company’s hiring practices; Kaizen is also practiced. For instance; Toyota is very efficient in the company’s interviewing. Eliminating non-valuable processes in an organization is crucial to the growth and development of an institution. This is because; the non-value-adding processes are costly just like the operational expenses incurred by any other process in the organization or business. They impose an extra cost to the business yet do not offer any benefit. For instance, the process of hiring new employees is very elaborate. It includes vetting, sifting through applications and choosing the most appropriate candidate.

However, it may be unnecessary to have four or five interviews. Minimizing the interviews to one often makes the interviewing process effective. For efficiency, a company would choose to have aptitude tests to minimize the number of applicants to interview. Value addition thus does not have to have a lot of bureaucratic processes that may not be necessary. It is all about saving time and minimizing cost, effectively leading to efficiency (Senge, 2014).

2.3.2 Just in Time

Just-in-time policy ensures that products are delivered to the consumer on demand and within a specified period of time. Toyota believes that if a product is delivered late, then it is as good as not delivered. The same applies to all departments within the company; no one is allowed the luxury of time. Employees are consistently on their toes trying to meet very strict deadlines and often do so in order to live by this principle. The just-in-time policy ensures that the waste of time is eliminated for good.

It involves aspects of punctuality in job reporting, delivery of goods, development of new designs and even the completion of the manufacturing process (Prakash & Kumar, 2011). Essentially, these time limits are set even before the employee embarks on the task. Working to meet deadlines is a great policy that ensures that work is done in a convenient time. The result is that the company is successful in its undertakings and pushes the employment to higher limits. Even for the employees, the just-in-time policy makes better employees out of them as they continue to observe punctuality.

2.3.3 Jidoka

Jidoka is the intelligent automation of automobiles. As much as possible, Toyota cars are made to accept easy human instructions using levers and gears. With the introduction of the auto cars from the use of the manual cars, Jidoka was extensively applied. Indeed, the issue of intelligence in automobiles is a grey area, as cars are just machines. However, with time, these machines have evolved to understand danger situations, accident safety and haptic response.

In the process of troubleshooting erroneous machines and defective system, four steps are applied using the Jidoka principle; detecting the abnormality, stopping the entire production process, fixing the problem and finding ways to ensure that the problem never recurs. This ensures perfection to a great extent but mostly, it leads to elimination of the waste due to production errors that result in defective products (Prakash & Kumar, 2011).

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2.4 Quality challenges at Toyota Corporation

Toyota has been on the center stage of quality development using its Production System. The Jidoka principle of continuous manufacture ensures that with time, the company masters the art through practice. Toyota has however its fair share of quality issues and strategy failures has. These emanate from circumstances that the company has ever been challenged with dealing.

The most pressing of the company’s major quality concerns has to do with the product testing bit. Toyota has thus been on the receiving end of most critic auto magazines and general media over faulty brake systems and air bags. This has often led to the recalling of her products from the market. Only in 2010, the company has to recall volumes of its SUV models for the faulty brake systems. The company has since made efforts to rectify their manufacturing and testing errors with little success.

According to Dedoussis & Littler (2010), strategies put in place by Toyota to deal with her challenges have been communicated by the management on the various occasions the company has been called upon to account for their weaknesses. Mr. Akiyo Toyoda did mention in 2010 that the company was making plans to increase its testing facilities in order to accommodate larger volumes of test cases.

The company also thrives in the fact that it is market specific thus most of its problems hardly affect the entire market. This has been a contributing factor to the company’s growth over the years. Aside from that, the fact that the company has a great consumer appreciation and compensation policy makes it achieve great success with regard to popularity ratings. The company has thus dealt with all its suits and managed to ensure consumer satisfaction even with the defects and challenges with its models from time to time.  

            With the myriads of success and milestones covered by the company, it would be argued that the company would relent and bask in the glory of her successes. However, there are no limits to what the Japanese auto dealer can achieve. Indeed, with the introduction of relatively cheap automobiles, other manufacturers thought that the practice would be unsustainable. On the contrary, Toyota has continued to prove critics wrong. Not only has the company grown to be more successful, it has consistently led the way in automobile innovations.

Over the last decade, the car that was initially thought of as low class has continued to attract favorites across the globe. Toyota demonstrates that, with proper management accounting principles, any company can achieve success, even with the least amount of time possible. This success nonetheless gets addictive as it sets the benchmark for the next target. As long as the company continuously invests in bettering its products, there are no limits to the amount of income that can be accrued from the same (Zubir, Habidin, Conding, Jaya & Hashim, 2012).

3. Concepts of Change management at Toyota USA

3.1 History of Toyota USA

The Toyota Corporation maintains a subsidiary in the United States dedicated to North American sales. This subsidiary is refered to as the Toyota Motor Sales, USA Inc. The company was founded as an offset of the Toyota Corporation in 1957, and headquartered in Torrance, California. Initially, the American motor market had been controlled by three major market players, General Motors, Ford and Chrysler. Toyota as an entrant began by attempting market domination with a fleet of luxury cars under the brand ‘Lexus.’

The Lexus model was however not as successful in the United States as it had been in the United Kingdom. Sales for many Toyota brands were also low. The company had to come up with a strategy to guarantee market penetration. This was however not a significant challenge to the mother company as the models from Japan were more popular in Asian and European markets than any other Auto manufacturer. Capturing the United States market would mean a little more investment in research (Bunkley, 2016).

In the early 2000s, the USA subsidiary of Toyota Corporation released a new model into the market. The model dubbed ‘Prius’ to target a different market segment; the young drivers. The sleek design and the fairly low cost gained a lot of traction among American teenagers. The fleet of ‘Prius’ vehicles was so successful that Toyota leased the brand to a subsidiary manufacturer to work on developing the brand; which Toyota still owns to date.

The company (Toyota USA) managed to penetrate the American market using lean management and the incorporation of the concept of economies of scale. Although Toyota did not capture the high-end market and still does not make the most revenue out of the United States market, the company continues to research further and is driven by the principles that drive the mother company; Jidoka, Kaizen and Monozukuri. Toyota USA C.E.O; Jim Lentz has on various occasions hinted on the research into the next generation cars ongoing at Toyota USA. However, not many models have been presented by the company (Undercoffler, 2015). 

3.2 Lean Management at Toyota USA

Toyota USA has continued to thrive and achieve unprecedented success due to its management accounting practices. The company has consistently devised new ways to improve productivity thus hardly make any wastage. Toyota can be praised for the great turnaround after the recession of 2009. The company posted a net loss of $4.2 billion but was soon able to emerge successful the following year. The management has been interchanged successfully every few year, but that has not changed the company’s management system.

Consistency in the management of resources and basic management accounting has enabled the company to be efficient in spending and utilization of resources. The trickle effect has been the growth of the company to have subsidiaries and affiliates. However, there has been a consistent focus on development more than management policies. Nonetheless, the management has been on the forefront in driving development agenda for the company (Muller, 2016).

Toyota can well manage its fleet as it ensures that no management wastes are recorded. Fleet management is important since it helps the company know how to maintain a consumer base as well as a consistent demand and supply ratio. The gap in demand is always met by supply. With time, the company has increased fleet production to a record high of 10.1 million in the 2013 financial year. In the automobiles business, mistakes cannot be condoned in the development of vehicles as they have to attract a particular design.

The company has a policy to get it right the first time. There is thus little if any room for improvement. The consequence is that the company develops a highly competitive model every time it releases the same onto the market. These models thus have very high demand even years after they have been released. This is very essential as it certifies that its models can often be recalled and resold to other markets if they do not meet the threshold demand for a particular market (Truett, 2016).

3.3 Impediments to Change management in America

While it is necessary to improve a system or process, this improvement does not come automatically. There is need to identify areas where the change process or areas to make the organization better can be isolated for investment. Opportunities for improvement are not easy to identify. There are many factors that impede the identification of the opportunities to improvement. However, two main factors impede the identification of opportunities for improvement.

The investment in these opportunities is first impeded by the financial cost of changing processes. There is significant financial investment involved in making processes efficient. There is also need for research to identify these areas for improvement. Such research desires that there be funds to actualize the same. This is why it is necessary to consider financial implications (Cummings & Worley, 2014).

The second impediment which is a major concern to the process of improvement is the presence of bureaucratic laws and procedures. Many organizations have very rigid structures that seem to be difficult to change or alter. This is why investment in the change process or identification of change areas may be unnecessary or impossible. Where the change process is impeded by a lengthy process, it has time constraints that may not be in the interest of the organization.

It is thus important review organizational processes and laws in order to ensure that they do not affect the organization’s ability to change. Change is important and as such, should be encouraged within the realms of company law and constitution (Senge, 2014).

3.4 Defects and quality problems at Toyota Motor Sales

3.5 Justification of the case study

Toyota indeed presents a lot of challenges to other corporations not only in the automobiles industry, but the rest of the world economy, as well. Toyota being a leading brand; it would suffice that some of the practices that the company boasts of be borrowed elsewhere. This has been demonstrated by the vast acknowledgement of the Toyota Production System as an international standard in management and overall production. The company prides itself in virtues that have seen it grow over the years.

The management and the staffs are indoctrinated into a tradition that appreciates the significance of hard work, determination and progress in everything they do. This has been the cornerstone behind the company’s success. The leadership style is impeccable, and the management has always been accountable for its decisions. Even when there are numerous complaints due to defects, the management never shifts blame to the production teams but instead owns up and cleans its house internally.

In management accounting, the only success that can be derived from the same has to be tangible evidence of growth in the area of concern. In production and automobile development, Toyota continues to set the pace among other leaders in car and motor developers. The central positioning of the company in a highly industrious economy; Japan also gives it an edge over the rest.

The company consistently manufactures models that fit a particular market. Toyota has specially been credited with the development of cheap brands to suit a low income economy, as well as suffice for the third world markets. Toyota’s efficiency in manufacture has enabled its brand of vehicles to be sold cheaper in comparison to other models, at the same category. This has especially popularized its brands for there is always value for money in the same and more so, the re-sale value for most Toyota cars still remains high.

Toyota is a great case study topic. It has been deemed one of the most successful companies of our time and continues to set the pace in automobile development. Aside from being a corporation that upholds high ethics and moral standards, the company prides itself in being the pioneer behind low energy consumption vehicles. This was achieved by development of electron fuel injection model that allowed the vehicle to run on the battery while the fuel maintained the battery charged.

Toyota models are thus mostly manual and affordable despite the effort in the technology used. Toyota has thus essentially lowered the production through consistent management accounting. This has with time been extended to the consumers who have in turn enjoyed reduced prices and affordable cars for them. It is the greatest illustration of proper application of management accounting principles.

The choice of the case study could not have been better. Despite the numerous challenges Toyota faces, it has proved to the world that none of these is insurmountable. With regular changes being made to their production process, the testing bit has often proved to be a challenge. This has especially occurred due to the sampling methods used in the testing process that have often been unfruitful.

This has led to the development of faulty fleets of models from the same plant. Toyota has nonetheless often taken responsibility about the matter and the company Chief Executive; Akio Toyoda has often come under fire, even as far as the company being accused of being ‘lazy’ in its testing policies. Nevertheless, the company has been ranked the 14th most successful corporation in the world as far as revenue development is concerned (Horngren et al, 2012).

It, therefore, should not come as a surprise that this would be the company to base the study on. Being that only a few companies across the globe match up to the prowess and success record of Toyota, it was an inevitable choice that would be inherently natural. More so, there is a need to appreciate that the company has ever been on an upward trend with its management seeing that no one has entirely exclusive executive powers for an entire decade. This has formed the basis for proper management accounting in the company thus pushing the corporation higher the success ladder.


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Price Analysis for the Navigation System

Price Analysis for the Navigation System
Price Analysis for the Navigation System

Price Analysis for the Navigation System

Hi-Delta is a new company to provide drone navigation systems that the U.S government looks for more often and its aim is to dominate in the production of navigation systems used in aircrafts. The systems provided by Hi-Delta will comply with the Federal Acquisition Regulations (FAR). According to the plan, there will be a building in a warehouse-area that rents its headquarters and will be located in Philadelphia area for the whole operation of the company.

The company’s office will have employees working in different departments. These employees are the CEO, Directors, General Managers and their assistants, Accountants and tax preparers, receptionists, manufacturers and security guards. These employees will offer services that improve and build up the services of the federal government.

The main objective of the company is to acquire the much needed supplies and services of the appropriate navigation systems to the government. Hi-Delta focuses on giving most appropriate cost quotations for its navigation system products to the federal government, therefore motivates the government in ordering and purchasing navigation systems in bulk for the whole military.

The products which Hi-Delta is the GPS system for navigation and other products which includes; tracking devices, text to speech navigation systems, Bluetooth navigation systems, hands-free systems for navigation, smart watches, traffic products, along with map products. A part from the federal government Hi-Delta also targets established companies which deal with manufacture and development of air crafts and also companies that manufacture cars and phones, because they will require installation of navigation systems to their products.

 Price analysis, without doubt is an important aspect as far as contracting is concerned. The contracting factors  that Hi-Delta will focuses on in order to get a contract from the federal government include; contract changes, initial offers, and final statements. The price analysis is basically the process of examining and evaluating an intended price without putting into consideration the separate cost of elements. In essence price analysis for the navigation system does not consider the profits to be earned.

At Hi-Delta Company the method to be used in analyzing the price includes the comparison of the prices that are being submitted, comparing the price quotations and contracts submitted previously with the current prices and quotation for the similar products and services, comparison of proposed prices that puts into consideration the independent cost estimates put across by the US government, and comparison of published prices set forth on a competitive basis.

The method chosen for Hi-Delta Company is based on number of factors such as speculation of efficiency of the federal government in achieving its objectives. It also aims at conducting speculations regarding anticipated global changes in systems for navigation.

The main cost which Hi-Delta company has priorities in the pricing strategy is the cost of manufacturing. The cost of manufacturing is particularly high since the direct inputs required for the building of unmanned, manned system including aircrafts, space systems and technology is too costly (Adithan, 2014). Equally, this field requires experienced and hands on professionals who have a deep understanding of the navigation systems. The cost of employing such personnel is who will be directly involved in manufacturing and monitoring the navigation system is too high.

Also, product costs are important for Hi-Delta as they form an essential aspect when it comes to pricing. For a Hi-Delta to determine its appropriate cost incurred during the production of navigation systems, it is imperative that the product costs be considered and in so doing evaluation appropriate inventory evaluation should be done.

Cost classification entails separation of expenditures into various groups. For example, expenses in accounting can be divided into two categories, that is direct and indirect costs while in economics it may have variables, fixed, production, and opportunity cost. I would compare my prices and costs of my company with those already on the market which does the same business as mine i.e. the navigation system of other resembling business in the market. The price is the key to the summation of profits and the cost, and so the price forecasting which Hi-Delta depends will be prices comparison in the market putting in mind that competitive companies like Vector Cal offers.

For the startup phase of Hi-Delta Company, the company will incur two types of costs namely variable and fixed costs. Variable costs keep changing while the fixed costs always remain the same. This means that fixed cost does not depend on the output. The company incurs fixed cost in the production of any number of the navigation systems. For instant, when it produce one or a million. When the sales level increases it does not affect the fixed cost in any way. Fixed cost are very inelastic unlike variable cost this so it is essential for the company to know the revenue needed for it to achieve the economic balance.

Variable costs are costs that vary depending changes in the production output. They vary depending on the company’s production volume; they rise as production increases and falls as production decreases (Hilton et al., 2013). It includes direct material costs or labor costs. Variable cost ratio is an expression of a company’s variable production costs as a percentage of sales this is calculated as variable costs divided by total revenues.

The variable cost calculation can be done on a per-unit basis, such as a $20 variable cost for one unit with a sales price of $200 giving a variable cost ratio of 0.1 or 10%, or by using totals over a given time period, such as total monthly variable costs of $1000 with total monthly of $10000 also rendering a variable cost ratio of 0.1 or 10%. Since the variable cost ratio quantifies the relationship between revenues and the specific costs of production associated with the revenues my plan has taken care of various challenges that are likely to be incurred.

            Hi-Delta Company has taken into account, writing the fallback strategy as to cater for risks and to reduce the company’s unnecessary expenditure. Examples of variable costs include the cost of raw material and packaging. Increases or decreases in variable costs occurred without any direct intervention or action on the part of the management of the company. It increases in fairly constant rate in proportion to increases in expenditures on raw materials or labor. Hi-Delta is expected to perform detailed and conclusive research, and this implies that efficient and appropriate resources will be required for the exercises.

An instrumental component of analyzing prices is cost allocation standard. It is significant that every business uses this strategy. Cost allocation strategy 418 and 410 is an imperative method as far as businesses are concerned (Mariotti & Glackin, 2013). The main reason is that the method can allow Hi-Delta to calculate the total expenses incurred for the start-up including direct and indirect costs. In addition, the standard allocation 408 is imperative as it deals with analyzing the cost related to employees. Whenever cost analysis is performed for a business, the US government requires that the cost principles should be used in pricing negotiated supply, service, experimental, and developmental and research contracts modifications.


Adithan, M. (2014Process planning and cost estimation. New Delhi: New Age International (P) Ltd., Publishers.

Hilton, R. W., Maher, M., & Selto, F. H. (2013). Cost Management: Strategies for business decisions. Boston, Mass: McGraw-Hill.

Mariotti, S., & Glackin, C. (2013). Entrepreneurship: Starting and operating a small business. Upper Saddle River, N.J: Pearson/Prentice Hall.

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Public Finance Proposal and Presentation

Public Finance
Public Finance

Public Finance Proposal and Presentation


This paper intends to discuss a proposal and a presentation on public finance. In order to present an appropriate discussion this essay will consider the case of Cedar City.

Public policies and processes that affect Cedar City’s budget

Cedar City’s budget is affected by financial planning. However, financial planning at Cedar City is influenced by strategic goals, the level at which services are offered, the previous budget for the city, property tax percentage increase, personal services offered within the city, and services which are non-personal and are influenced by historical information along with projections (Tate, Strong, Kraus, & Xiong, 2015).

Furthermore, if the department of financial planning in Cedar City finds it significant to increase operations of the existing service levels, the new budget plan accommodates the increased amounts. For instance, a recent increase in the budget of Cedar City was influenced by the amounts required for managing projects for software maintenance of the city (Tate, Strong, Kraus, & Xiong, 2015).

Additionally, reviews made by different departments in Cedar City regarding their assets, project plans for capital improvement, potential sources of funding, and recommendations made on timelines for construction also affect Cedar City’s budget (Sarantsev, 2016). Markedly, Cedar City’s budget is affected by discussions made by the manager of the city, the finance director in the city, and the city council regarding needs of the city, the impact legislations have on the needs, and potential issues in funding before the budgeting process begins (Tate, Strong, Kraus, & Xiong, 2015).

For instance, the recent budget for Cedar City was influenced by the need to finish up flooded buildings, policies restricting an increase in levies for property tax, and the maintenance of existing levels of service (Tate, Strong, Kraus, & Xiong, 2015).

The elements involved in Cedar City’s budget preparation, budget enactment, and budget execution

The preparation of Cedar City’s budget involves an increase in operational funding and drafting of changes to revenues earned. Therefore, the preparation of the budget requires that the finance department meets other departments for reviewing needs of Cedar City and preparing requests of Cedar City. The manager to Cedar along with the directors are involved in reviewing projects aimed at improving on capital, which determines the components of the budget (Tate, Strong, Kraus, & Xiong, 2015).

Reports are then created to be used in subsequent processes of the budget which also includes enactment. However, before enactment of reports made regarding the budget of Cedar City, finance department along with the manager of the city review the budget requests to determine the requests along with charges to be included in the budget being prepared (Tate, Strong, Kraus, & Xiong, 2015).

For instance, during the enactment of the recent budget for the Cedar City requests for information of property tax, made the budget to balance. Moreover, the amounts allocated to revenues were parallel to amounts allocated to expenditure (Rahman & Weller, 2014). The manager of the city also requested the including of projects of capital improvement in the budget.

Hence, enactment involves reviewing of merits and the prioritization of different projects as subject to other projects (Tate, Strong, Kraus, & Xiong, 2015). However, execution of the budget considers the overall impact relating to recommended funding, considerations made for operations, and the relationship of operations to the budget of the City along with associated tax levies. Moreover, the council has to be informed of the situation of the budget and a public hearing for the budget prepared in accordance with IOWA (Tate, Strong, Kraus, & Xiong, 2015).

Long-term Financial alternatives for the City of Cedar Falls

Cedar City has three main alternatives for long-term financing. The first alternative is government funding. The government provides different types of funds to the City of Cedar Falls. The funds include general funds, finances for special income, finances for investment projects, and finances for liability service (Mervis, 2016). The finances allocated to Cedar City by the government are aimed at accounting for different revenue sources and revenue uses of the government’s primary unit.

The second alternative for long-term financing is proprietary funds. Proprietary funds refer to enterprise funds along with funds from internal services. Proprietary funds are viewed as self-supporting since they are financed from user charges and user fees (Tate, Strong, Kraus, & Xiong, 2015). The third alternative for long-term financing is fiduciary funds which are trust funds and funds from agencies. Fiduciary funds are used in accounting for different resources of financing held in the capacity of a trustee.


Public finance is a topic of great interest for all cities globally. The essay above has efficiently discussed public finance by considering the case of the Cedar City. Consequently, a discussion on the process of creating a budget in Cedar City, enactment of the budget, executing the budget, and funding of the budget has been presented in the paper above.


Mervis, J. (2016). Budget 2017: Mandatory spending dims prospects for Obama’s budget. Science.

Rahman, M. & Weller, K. (2014). Preparation for and response to the flood of 2008 in Cedar Falls, Iowa. International Journal Of Emergency Management, 10(2), 180.

Sarantsev, V. (2016). Treasury system of budget execution: organizational model and prospects. Moscow University Bulletin Of Them. SY Witte. Series 1: Economics and Management, 15-20.

Tate, E., Strong, A., Kraus, T., & Xiong, H. (2015). Flood recovery and property acquisition in Cedar Rapids, Iowa. Natural Hazards, 80(3), 2055-2079.

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