Job

In the article, “The Fast-Food Factories: McJobs Are Bad for Kids” the author Amitai Etzioni share’s his judgments how fast food jobs affects teens in the long run. Young teens pull their focus away from school, to make money instead. Working is not the best option for young teenagers, however under some financial status many students have no choice but to work. According to Etzioni, “these jobs undermine school attendance and involvement (Etzioni 1)” meaning that jobs have an effect on a student’s school involvement and attendance in unacceptable ways. In Etzioni’s article Mcjobs are bad for kids,” he uses pathos and logos to inform parents that working long hours at low skilled lines of work has no good outcome and only issue away from their children’s education.

Etzioni’s goal is to mark the importance of school and how work can greatly affect a young teen’s education. He writes that jobs conflict with school activities and how it gets in the way of student’s school attendance. Etzioni uses studies in his article to show facts about what working while in school does to a student. The first study said most students who were employed did the not work in the next four years. He tries to suggest different methods that schools could do to help this obstacle. The author is not against working, however he believe that students should work at a place where it can help them become better and lead them in their way to becoming an adult after school.

Etzioni’s audience choice is towards the parents of young teens. Etzioni’s purpose for writing this article is to let parents know the effects and what it can do if their child works at a fast food place. “There is just no way such amounts of work will not interfere with school work” (Etzioni1). Etzioni talks about how working long hours can affect a student’s ability to learn. Student’s might be working too many hours causing them to be exhausted and not wanting to do their school work, as it is no longer their first priority.

However he does write about how parents can prevent having their child in a situation like this. His solution was, instead of working at a fast food place, to work in a better environment, perhaps a group at school to provide work to have a better environment for students. By doing this, students are able to gain life skills instead of how to flip burgers. The second audience is towards the working teens. Although he does not say straight forward like he did to the parents, the reader can tell it was made towards them too. He talks about all the down sides of low end and shows with studies their study the unemployment rate.

Etzioni’s tone in the article was thoughtful and serious. From the beginning the author refers fast food jobs as “Mcjobs” signifying that they are very low end jobs, there creating a serious tone, in the fact that he sees these jobs as a ‘weak link.’ He then goes on and talks about what can happen to a students and why parents should prevent this from happening. He is being thoughtful about make his work a lot more knowledgeable about the issue he is trying to speak out about. His tone allows the reader to understand point of view.

Etzioni uses a lot of logos in his work. Everything he talks he back up with logic behind it. For example, he talk about the effects the jobs can have while in school. A large number of working hours a week can hurt and bring down wanting to do school work. From it, instead have students only look at work as the most important thing in life. He goes on saying one third of young teens, ranging from fourteen to seventeen, works 30 plus hours a week (Etzioni 1). Mr. Etzioni said that 80 percent of the people working in fast food work more than 30 hours per week. From that perspective they are at a disadvantage, if a student is working more than 30 hours per week, they don’t have time for school work or extracurricular activities.

In conclusion, in the article “The Fast-Food Factories: Mcjobs are Bad for Kids,” Amita Etzioni got his point across quite well. From the start you were able to understand the point he was trying to get across, which was that school is important and students need to fully focus on that instead of working. It was easy to figure out who his audience was, because in the beginning he says what the piece is intended towards. His ‘serious’ tone helped the reader to understand what his position in this topic stood. All of his use of pathos, logos, and tone makes it an effective piece to be able to analyze.

Firstly, People make their own decision about their job from what they want to do, not only based on the amount of money they make. This means that people don’t focus only on money for a job, instead they do what they want because they have an idea of what they want to become even if the other option is better. Santiago went to a primary school to become a priest and his family wanted him to become a priest because priests are respected more and have more power. To become a priest means to get more money. Santiago’s family wanted their son to support them.

Santiago wanted to see how the world looks like, and he wants to travel and understand how the world works. So he refused to become a priest. “The people who came here have a lot of money to spend, so they can afford to travel,” “Amongst us here are the only ones who travels are the shepherds.” “Then I’ll be a shepherd.”(Page 9) This quote connects to the main idea of the paragraph because Santiago isn’t being dependant on how much money he could earn instead he’s trying to do something that would make him happy. Santiago wants to follow his own dream not what his parents want. To achieve his dream, he accepts his decision to become a priests or whatever is the option. In conclusion money is not only what people want but they also want themselves to make a decision that keeps them happy.

Secondly, People should make a decision to live out their life and hold their dream/goal while they’re struggling. This means that when a person is struggling and facing a conflict, he has nothing to do but to come up with another idea or a way to overcome his decision, so that he doesn’t feel stressed. He tries to stay away from all the conflict and it gives him more time to think about his decision and also he’ll be close to his succes.

Santiago was in the fields of Andalusia, while he was drinking tea and he heard a voice of a guy speaking pish. Since the other guy was the only one who spoke Spanish, Santiago thought that the guy would be trustful. Santiago gave away his money to the stranger, so that they could go to Egypt. While they were walking along the market, Santiago was distracted by a beautiful sword and he wanted to buy it. The distraction of the sword made him unconscious that he had given his money to a stranger. As soon as he turned around to call the guy, he was nowhere around. Santiago became a victim of robbery and now Santiago was broke. Santiago kept moving forward where he met a crystal merchant and started to work at his place.

“Santiago worked with the merchant for a year and also after he had enough money he decided that he’ll buy flock of sheeps and continue to travel around seek out his dream.” This quote connects to the main idea of the paragraph because even though Santiago was broke, he didn’t give up and also he wanted to keep himself happy and focused towards his dream without feeling sad and lose hope. Santiago still made a decision to go to Egypt after struggling and keep his dream alive which will make him successful. Whenever you lose hope, never give up and don’t leave your dreams behind, follow it.

Thirdly, You have to believe in yourself and your loved ones, it will help to achieve success.. This means that if you believe in people’s word and someone who’s trustworthy, it’s more likely to help with achieving your dream and make the decision and you’ll be closer to your dream. Santiago met an englishman when he was about to go to find his treasure. They both had similar dreams. The englishman wanted to learn about Alchemy which was turning metal into gold but he was into seeking deeper knowledge about it.

As well as, Santiago wanted to understand the language of the world because he was interested about knowing how the world really works since he was back in Spain. Santiago was annoyed by the englishman’s action because englishman was reading the book, not enjoying what was around while he was travelling the desert. Santiago did ignore the englishman because he thought that it would be disrespectful to ignore someone just because they’re doing their own stuff. They both had to go to the oasis which they expect the place as a small deserted place with less houses. When they reached Oasis, it was big which included three hundred wells, fifty thousand date trees and innumerable colored tents. While Santiago was looking around for the alchemists he met Fatima “the love of his life”. “You have told me about your dreams, about the old king and your treasure. And you’ve told me about omens.

So now, I fear nothing, because it was the omens that brought you to me. And I am part of your dream, a part of your Personal Legend, you call it.” That’s why I want you to continue toward your goal. IF you have to wait until the war is over, then wait. But if you have to go before then, go in pursuit of your dream. The dunes are changed by the wind, the desert never changes. That’s the way it will be with our love for each other.” “If I’m really a part of your dream, you’ll come back one day.” This quote connects to the main idea of the paragraph because even though Santiago didn’t want to leave the Oasis because he wanted to marry Fatima but Fatima wanted him to leave.

However if he didn’t listen to Fatima and stopped following his dream and married Fatima, he wouldn’t be successful because He would stop believing in his personal legend like said in the book “adults stopped believing in their personal legend and lose the hope to achieve it whereas kids believe on achieving and they think it’s possible. Santiago wouldn’t be able to understand the language of the world and wouldn’t even be able to know what an alchemy is and the soul of the world.

Santiago would be like the Merchant because Santiago would have no option but to look after his Family, if he marries and he wouldn’t rejoice what is around him like he used to or he won’t have time to go for what he really wanted. Since he believed in Fatima and continuing his dream allowed him to understand his personal legend, how the soul of world works and achieve his dream. Trust your dear ones, they can really help you.

Finally, To achieve success in your life, you have to make your own decision and try to figure out what you have to do to get away from conflicts and also understand how the world really worked. This means that it’s not easy to achieve success but you also need to understand life and it’s value to achieve your dream and move forward. After Santiago left Fatima, Santiago’s heart was playing with him because he wasn’t able to understand how the soul of the world.

Santiago was worried about leaving Fatima and becomes emotional and also it tricks him by telling him to achieve the treasure and also don’t go for the treasure instead stay with Fatima. Santiago couldn’t sleep because of his heart. Santiago asks the alchemists why he should listen to his heart. Alchemists says that if he doesn’t listen to his dream, it wouldn’t be quiet and always be with him asking questions that would make him irritated. Santiago tried to listen to his heart instead of arguing with it. He understood how to control his heart and he lost fear and wanting to go back to oasis. His heart told him to be happy.

“Everyone on earth has a treasure that awaits him. We people’s hearts, seldom say much about those treasures, because people no longer want to go in search of them. We speak of them only to children. Later, we simply let life proceed, in its own direction, toward its own fate. But, unfortunately, very few follow the path laid out for them the path to their Personal Legends, and to happiness. From then on the boy understood his heart. This connects to the main idea of the paragraph because Santiago’s heart showed him that he shouldn’t give up and forget about his dream and personal legend. He has to seek and reach out for something that’s possible and made for him. Santiago’s decision to leave Fatima made him think more clearly about achieving the treasure and being successful. Sometimes it’s best if you listen to yourself and try to conspire with the world.

1) The advertisement uses a few methods to attract people to the job. In the add it is mentioned that they are looking for “keen young school leavers”, as there are many school graduates who are looking for a job, especially a job where the “starting pay is BD 5,000 rising to BD 9,000”. In the ad it is also mentioned that “opportunities for promotion are available”.

2) A flexible candidate would be needed to fill the job in Awali hospital as well as any hospital, because constant attention is needed so that the patients can receive the best treatment possible. the technician would be needed to ‘hook up’ or fix medical and other types of equipment, like x-ray machines or even light bulbs.

3) We had in mind many options for publishing the ad. We thought about putting the ad in certain jobs magazines but after conducting a small questionnaire sometime in the past we found that the Gulf Daily News was the most read newspaper, and was read by many students which was the target audience.

4) We asked the applicants to write an application form as well as sending a supporting letter to show how much the applicant actually wants the job and also to analyse the applicant’s English ability and standard.

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5) A formal interview s not sufficient to test all the wanted information, that’s why we chose to test the applicants, we can also design the test to test them on anything we feel we want to test them on.

6) We issue a set of terms and conditions to our staff beforehand to guarantee that they fully understand the hospital policy and can take into account some of the benefits such as “sickness benefit scheme” which will be an added bonus. Moreover, employees know how many days holiday they get in a year and no more than what we have specially agreed on.

7) Our employees have joined a union which exists to represent and protect the interests of the their members, and to give advice and information on a whole range of issues such as:

pay, pension, sick pay, conditions, holidays, hours, redundancies, training, health and safety and changes in the working practices.

The big advantage for a worker is that a union can take part in “collective bargaining” this is when the union signifies the employee and offers to negotiate with the employer, discussing any unresolved issues in the workplace.

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8) We emphasize our principles of equal opportunities in our advert to aim and give all individuals identical rights and opportunities regardless of who they are. In addition, we needed to follow the Sex and Discrimination Act which helps prevent any sex discrimination in the work place. We also follow the Race Relations Act that was passed in 1976 under this act no one should be discriminated against their race. We also follow the Disability Discrimination Act which was passed in 1995 overall, we believe in equal rights therefore we will take anyone, any race, any sex, whether disabled or not as long as they are dedicated to the job.

I have never understood people who weren’t scared to death of losing their jobs. Maybe I have met too many people who were struggling to make ends meet, or maybe I have read too many stories of people who lost it all after losing one of their three jobs. For some, a job loss may be a traumatic event; for others, who might feel more prepared, .

“There is always ,” says Roy Helayel, a Dubai-based project manager with a software engineering background. “It all depends on how we can make use of a situation.” Helayel lost his job in August 2016, found another one a month later, and worked on personal projects in between. “Losing my job helped me evaluate whether I could dedicate myself to my startups or not.” It turned out he couldn’t for financial reasons, but the “time off” changed his mindset: “It made me realize the importance of being a successful entrepreneur, as opposed to a successful employee who can always lose his job.”

The thought of losing your employment hanging over your head like a sword of Damocles is shared by many. Michael Estephan, a chef in Lagos, Nigeria, believes that fear comes with the job: “There is no permanent position; if you’re an employee, you’re at risk.” Estephan lost his chef position due to workforce reduction and was therefore expecting it- but that doesn’t mean he was prepared. “One thing is for sure, I was stressed. I thought I’d settle back home in Lebanon, but that didn’t work out, so I came back to open my own restaurant.” Even when he was still an employee, or maybe because of his employee status and Nigeria’s harsh economic situation making it even harder for entrepreneurs, Estephan was “always looking for better opportunities.”

In a similar manner, Helayel used to work on personal projects in his spare time while still an employee, having already launched a startup with three other co-founders in 2015, but he says being a full-time employee left him “little room to develop my ideas. The comfort in working a decent pay job gave me less motive to take risks. The termination reminded me that regular employment would always put me in a position of need and dependency.” In between jobs, Helayel focused on setting a plan with a clear timeline, one that would hopefully allow him to quit his full-time position and instead .

After his job loss, Estephan tried to go back to Lebanon to run a restaurant with his brother-in-law. He then worked as a private chef, before opening and unfortunately closing his restaurant. Now, he has finally found an employment that uses his skills, and brings him fulfillment as well, while to open his own venture. Both Estephan and Helayel kept busy in between jobs, which is what allowed them to live the experience in the most peaceful way. Both used recruitment platforms to apply as aggressively as possible: Estephan tried several paths to find his new role, while Helayel started a Project Management certification (PMP) and focused on his startup ideas.

Even though they each followed a different direction after their job loss, they both found a silver lining instead of the sword of Damocles. They both have , and it took losing their job and finding a better one to realize that their timing wasn’t right.

Encouraging older workers to remain in the workforce has many advantages along with some disadvantages for both the employee and the workforce in general. The term older worker refers to workers aged sixty-five and over. Older workers are an invaluable asset to the Australian workforce. Through age and life experience older workers hold great knowledge and wisdom in which they are able to pass onto the younger generation. Traditionally there was an age where people retired, however people these days people are now living longer.

Therefore the time spent in retirement has also increased. This means people today will have to work longer than ever before to cover the costs of their retirement. This essay will outline why Australia needs to retain older workers in the workforce, why older people are staying in the workforce for longer and discuss some of the advantages and disadvantages associated with encouraging older workers to stay in the workforce for longer.

Australia’s decreasing birthrate and an ever-increasing life expectancy has caused the Australian Government as well as employers to become increasingly concerned about how the distribution of the population within the workforce will affect the Australian economy. Presently the net growth of the Australian workforce is 170,000 people each year. Access Economics has estimated that over the decade 2020 to 2030, the Australian workforce is expected to only grow by only 125,000 people. That averages a mere 12,500 people per year.

The ramifications for Australia are clear, new entrants will simply not provide enough manpower to the workforce to meet expected demand. (Andrews, K 2003) This demographic shift means the workforce will need to rely more on older workers in the near future, as Australia can no longer afford to waste the valuable resources that older workers contribute to businesses, the economy and society in general. Older workers will be crucial to the success of many companies in the future, and contribute greatly to the profitability and the survival of these companies.

Australia’s need to encourage older workers to stay in the workforce for longer, will mean employers will need to structure the work environment in such a way as to fit in with the activities that older people are wanting to do. “The main reason why older workers retire or leave the workforce is to pursue new activities. ” (Future of Work) While the government is encouraging people to work longer if they can, beyond traditional retirement ages, older workers are unlikely to respond to that call unless work can be more flexible and better organised to take account of what they want to do with their time.

Many older workers don’t want to give up working all together and would prefer to work part time so they can still earn an income whilst having the flexibility to peruse new activities. The Government as a policy-setter and as an employer will need to meet this demand, just as the corporate sector will, by increasing workplace flexibility in order to encourage older workers to remain in the workforce for longer. 2005 figures from the Australian Bureau of Statistics shows that grandparents are delivering childcare services to more than 660,000 children nation wide.

This information has lead the ACT Chief Minister Mr John Stanhope to agree with the need for the restructure of workforce practices inorder to encourage older workers to remain in the workforce for longer and in particuar older workers within the ACT public service sector. Mr Stanhope says that “Our ageing workforce, and our need to retain older workers for longer, means that over time we will need to provide working conditions that better suit mature-age workers. Mr Stanhope also believes that a side benefit of having more flexible working arrangements will also encourage retention of younger staff because they will see that their employers can be open and adaptable to change and work-life balance. “We need to ensure younger employees can also see the benefits of older workers in their workplace, not as competition for jobs, or barriers to promotion, but as the leaders who will help redefine work practices. (Changing working conditions to suit, 2007) (ACT Chief Minister Exploring Grandparental Leave, 29th August 2007) Encouraging older workers to remain in the workforce for longer has endless advantages for the workforce in general, as older workers possess more life experience and work experience than their younger counter parts. Older workers are a great on the job training resource as they have a greater willingness to share experiences with their younger co-workers and have fewer external responsibilities and distractions as their children have all grown up.

According to research conducted by Australian Health Management, workers aged 55 or above are more productive than under-35s because they suffer less depression and headaches, and have no childcare problems. While the younger group of workers had an average of 19% reduction in productivity due to childcare responsibilities, allergies, depression, headaches, and asthma. A recent case study conducted by DMS Glass found that the employers considered that their older workers provided higher quality standards, which in turn encouraged younger employees to improve, as experienced staff passed on the benefit of their years of knowledge.

Mature workers will also stay longer at an organisation, especially after receiving training, reather than younger workers, who are five times more likely to change jobs than a mature age worker. Older workers also have less absenteeism and sick leave and, fewer accidents than their younger colleagues. (The Australian, 2006) Influencing older people to remain in the workforce not only benefits the workforce and the economy, but it also has advantages for the worker themselves.

As people age they want to remain as physically, mentally healthy and as socially active for as long as possible, and for many, work serves as a means of being able to do so. “Research tells us that there is a correlation between staying in the workforce and good health. ” (Managing Your Ageing Workforce Conference, 2005. ) work also provides individuals with a sense of purpose, income and status. The reality that people today are spending longer in retirement than ever before emphasises the point that individuals will need to remain in the workforce for longer to ensure that they are financially able to live out a comfortable retirement.

Some disadvantages to having older workers remain in the workforce for longer include the risk of health problems associated with older workers and their ability to perform as efficiently as their younger counterparts. As people get older they are more subject to deteriorating health, this is a part of life, and something that we have little control over. With deteriorating health these older workers may have to take time off work to attend medical appointments and may even have to restrict some of their work activities for health reasons.

With older workers being restricted in their ability to perform certain tasks that are part of their job description this could prove costly to the employer as the employer will have to bare the costs of employing someone else to carry out these tasks that the older worker can no longer perform. Another problem with older workers being limited in their ability to perform certain tasks is their ability to be allocated another job within a firm or seek employment else ware as “a high proportion of older workers lack qualifications and have acquired their work skills on the job and these work skills may be specific to their occupation. (Managing Your Ageing Workforce Conference, 2005. ) Older workers are also more likely to be resistant to change, less willing to work long hours, and less willing to train. However this fact is debatable as professor McGregor from the University of Surry has found that older workers saw themselves as being “committed to the job with employees seeing themselves as eminently willing and able to be trained. ” Encouraging older workers to remain in the workforce will be crucial to the success, profit, and survival of many Australian businesses in the future.

The decline in Australia’s birthrate means the Australian workforce will grow an estimated 125,000 people over the decade from 2020 to 2030, which clearly it is not enough workers to meet demand. With this in mind employers will need to rely more on older workers in the future and have to find ways to restructure the work environment in such a way as to fit in with the activities that older people are wanting to do as it has become a known fact through much research that many older workers leave the workforce in pursuit of new activities.

If the workplace were restructured as to fit in with the wants and needs of older workers, older workers would be able to have the best of both worlds by being able to still earn an income whilst having the flexibility to peruse new activities. Generally there are more advantages than disadvantages in having older workers remain in the workforce for longer; within the near future, older workers will prove to be an invaluable asset to the Australian workforce and play a crucial role in sustaining Australias economic stability. Bibliography Andrews, K 2003, opening address at the Ageless Workforce Symposium, Sydney, 7 August 2003, Viewed 9th September 2007, . Davies, M 2005, Labour Force Participation by Older Workers, What Influences Decision-making, Victoria University of Wellington, Viewed 29th August 2007. . Mercer Human Resource Consulting, The Productivity Commission’s Draft Report, Economic Implications of Ageing Australia, February 23, 2005, Viewed 29th August 2007, . Franklin, M 2006, November 14, Older workers more productive, The Australian, Viewed 10th September 2007, . Facing an Ageing Workforce, Information for Public Service HR Managers, State Services Commission, April 2004.

Executive summary, updated 12th May 2004, Viewed 29th August 2007, . Hayden , C Boaz, A and Taylor, F 1999, Attitudes and aspirations of older people, a qualitative study, Viewed 6th October 2007, . Minister for Ageing, The Hon Julie Bishop, addresses the Managing Your Ageing Workforce Conference in Sydney, Viewed 29th August 2007, . Changing working conditions to suit, 2007, August 28, The Canberra Chronicle, p. 5. ACT Chief Minister Exploring Grandparental Leave, 29th August 2007, Viewed 9th September 2007. . Work and ageing 2005, Causes of our ageing population, Viewed September 9th 2007, .

Planning

1. Creates annual operating plans that support strategic direction set by the board and correlate with annual operating budgets; submits annual plans to the board for approval
2. Collaborates with the board to define and articulate the organization’s ision and to develop strategies for achieving that vision
3. Develops and monitors strategies for ensuring the long-term financial viability of the organization Develops future leadership within the organization

Management

1. Promotes a culture that reflects the organization’s values, encourages good performance, and rewards productivity
2. Hires, manages, and fires the human resources of the organization according to authorized personnel policies and procedures that fully conform to current laws and regulations
3. Oversees the perations of organization and manages its compliance with legal and regulatory requirements
4. Creates and maintains procedures for Implementing plans approved by the board of directors
5. Ensures that staff and board have sufficient and up-to-date information.
6. Evaluates the organization’s and the staffs performance on a regular basis

Financial management

Oversees staff in developing annual budgets that support operating plans and submits budgets for board approval Prudently manages the organization’s resources ithin budget guidelines according to current laws and regulations Ensures that staff practices all appropriate accounting procedures in compliance with Generally Accepted Accounting Principles (GAAP). Provides prompt, thorough, and accurate Information to keep the board appropriately Informed of the organization’s financial position

HR management

Recruitment and contracting of company and project staff, Employee development, and training; Policy development and documentation; Employee relations; Performance management and improvement systems; Employment and compliance to regulatory concerns and reporting; Company-wide committee facilitation Including planning, production, staff and Board of Directors, including arranging meetings and agendas, attending and minuting meetings; Manage advertising opportunities in other theatre program, press and at venues.

Organize the availability of company members for media/PR events as necessary. Oversee content, production and distribution of all marketing and publicity materials (posters, program, flyers, mail outs, brochures etc) with director, designer and project anager. Manage press development; Co-ordinate the invitation of potential future promoters and supporters of the company. 7.

Community Relationships

Serves as the primary spokesperson and representative for the organization Assures that the organization and its mission, programs, and services are consistently presented in a strong, positive image to relevant stakeholders Actively advocates for the organization, its beliefs, and its programmatic efforts Acts as a liaison between the organization and the community, building relationships with eer organizations when appropriate 8.

Programmatic Effectiveness

Oversees design, delivery, and quality of programs and services Stays abreast of current trends related to the organization’s products and services and anticipates future trends likely to have an impact on its work Collects and analyzes evaluation information that measures the success of the organization’s program efforts; refines or changes programs in response to that information 6.

Fund Raising

Serves as a primary person in donor relationships and the person to make one-on- ne fund raising solicitations Develops fund raising strategies with the board and supports the board in fund raising activities Oversees staff in the development and implementation of fund raising plans that support strategies adopted by the Development Committee Oversees staff in the timely submission grant applications and progress reports for funders.

Job order costing is a method employed mainly by custom manufacturers to keep a record of costs associated with particular units of production (H. James Williams (1985). It is tailored to calculate the expenses that are incurred in a particular job. These jobs are ordered to be produced and delivered to customer as per his/her unique preferences and specifications. Job costing assists in proper invoicing of jobs as well as to analyze between different jobs that are given.

Job order costing is used by the management as a control tool in analyzing any differences between the quoted price and actual cost incurred in producing that particular unit. It pinpoints areas of variances thus assist in quotation of future jobs of similar nature and magnitude. In recording, the costs are accumulated in job cost sheet.

1. Each department fills the cost it incures. Overheads are determined and allocated on pre-determined overhead absorption rate. Job costing has got the following distinct characteristics;
2. Each production unit is often unique in that each customer has got specifications that are as per his preferences. This means that the costs of production vary with each client
3. There is always a time frame in which a particular job given should be completed.
4. The materials used in a unit are distinct from other materials in different unit.
5. The jobs costing is usually used to project revenue to be received that is, it is used as a budgetary tool. It’s important to note that job costing may be done for a job that is one off i. e. done once in a long time frame. Process costing.

This method of costing is used mostly in manufacturing companies that produce in bulk and identical or similar products continuously (Jan R. Williams, et al 2007). The output is a product that has passed several processes. The main aim is to deduce the unit cost of item produced in a particular p of period by accumulating the manufacturing cost for a particular period. To calculate the cost of items produced in a particular period the following steps are followed; i. The number of units produced in a particular period is identified and determined. ii. The cost incurred in relation to those items is computed

iii. The cost attributable to items produced is divided by items number to arrive at unit cost of production The cost accumulation is reported in each apartment and this acts as a control tool of production. Indirect costs are appropriated in a predetermined overhead absorption rate in the final manufacturing trading profit and loss account.

Point of stress That in both job order costing and process costing at the end of period there are unfinished jobs or work in progress, to determine the cost attributable to each unit, the unfinished jobs are converted to equivalent units i. e. according to percentage of completion, such that period costs are attributed to that period only and not forwarded to next period remain matching to the period incurred i. e. according to the matching concept of accounting. Secondly, direct costs are of attached to the specific job or process and indirect costs are apportioned as per predetermined overhead absorption rate. Standard costing This is a management budgetary tool as well as control tool that is used to estimate overall production cost assuming normal working conditions (Charles T.

Horngren, et al (2005). In control, it is used to measure deviations from the expected. In their book, Michael W. Maher, William N. Lanen, Madhav V. Rajan. (2004). , explain that standard costing is used in the following fields during production; • During planning of the resources needed i. e. these is meant to ensure that the required funds are available for the task to be completed.

1. They define the cost elements of each cost center thus areas where savings can be realized is capitalized on.
2. The work in progress and inventory can be valued appropriately using standard costing methodology to determine if there are any deviations to estimated costs.
3. Any variances can be detected in advance investigated and a corrective measure made before the situation runs out of control.
4. The prepared standard costing figures are important in forecasting the profit and • The figures used in standard costing can be simulated to effects of variables of cost on the final production process cost.

According to Don R. R. Hansen, Maryanne M. Mowen. (2006)., standard costing is linked very much to budget where it is used as a budgetary tool of control, as it is one of items used by management accountant in making budget forecasts.

Reference:

1. Charles T. Horngren, Gary L. Sundem, John A. Elliott, Gary Sundem, John Elliott. (2005). Introduction to Financial Accounting 9th Ed. London.
2. Prentice Hall Don R. R. Hansen, Maryanne M. Mowen. (2006). Management Accounting. South-Western H. James Williams (1985).
3. Job Order Cost Accounting Information Systems. Journal of Small Business Management, Vol. 23,. Jan R. Williams, Susan F. Haka, Mark S. Bettner, Robert F. Meigs. (2007). Financial and Managerial