8. Evaluation of Controls Matt Demko is the loading dock supervisor for a dry cement packaging company.

His
work crew is composed of unskilled workers who load large transport trucks with bags of cement, gravel, and sand.
The work is hard, and the employee turnover rate is high. Employees record their attendance on separate time cards.
Demko authorizes payroll payments each week by signing the time cards and submitting them to the payroll
department. Payroll then prepares the paychecks and gives them to Demko, who distributes them to his work crew.
Required: a. Prepare a systems flowchart of the procedures described here. b. Identify any control problems in the
system. c. What sorts of fraud are possible in the system?

a.

b.

The following segregation of functions problem exists: Demko authorizes the transaction (signs and submits
timecards) and has asset custody (he distributes the checks to employees). c.
The following frauds could result from these control weaknesses: i. Kickback fraud—Demko permits employees to
inflate the hours worked and approves payment. The employee then splits the excess pay with the supervisor as a
kickback. ii. Nonexistent employee fraud—After an employee leaves the company, the supervisor continues to
submit timecard for him. When the paychecks are distributed to Demko, he keeps the ones for the terminated
employees and cashes them by forging their names.

TQM

A small firm intends to increase the capacity of a bottleneck operation by adding a new machine. Two
alternatives, A and B, have been identified, and the associated costs and revenues have been estimated.
Annual fixed costs would be $36,000 for A and $31,000 for B; variable costs per unit would be $8 for A
and $11 for B; and revenue per unit would be $16.

a. Determine each alternative’s break-even point in units. (Round your answer to the nearest whole
amount.)

QBEP,A ____ units

QBEP,B _____units

b. At what volume of output would the two alternatives yield the same profit? (Round your answer to the
nearest whole amount.)

Profit ____units

c. If expected annual demand is 11,000 units, which alternative would yield the higher profit? A or B?
Expert Answer
 

Answer:- The break even for A is given by:-

40000+10x = 15x

5x =40000

x=8000

The break even for B is given as:-

30000+12x = 16x

4x=30000
x =7500

So, for A:- 8000 units, B:- 7500 units

Answer:- The equal profit will be obtained when

40000+10x = 30000+12x

2x = 10000

x = 5000 units

Answer;- when annual demand is 12000 units

then for A:-

Profit= (12000*15 )– 40000 – (10*12000)

Profit= 180000-40000-120000

Profit= 20000

For B:-

Profit= 12000*16 -30000-12*12000

Profit= 192000-30000-144000

Profit= 18000

So option A provides greater profits.

2. A real estate agent is considering changing her cell phone plan. There are three plans to choose from, all of
which involve a monthly service charge of $20. Plan A has a cost of $.45 a minute for daytime calls and $.20 a
minute for evening calls. Plan B has a charge of $.55 a minute for daytime calls and $.15 a minute for evening
calls. Plan C has a flat rate of $80 with 200 minutes of calls allowed per month and a charge of $.40 per minute
beyond that, day or evening

. a. Determine the total charge under each plan for this case: 120 minutes of day calls and 40 minutes of
evening calls in a month. (Do not round intermediate calculations. Round your answer to 2 decimal places.
Omit the "$" sign in your response.) Cost for Plan A $ Cost for Plan B $ Cost for Plan C $

c. If the agent will use the service for daytime calls, over what range of call minutes will each plan be optimal?
(Round each answer to the nearest whole number.Include the indifference point itself in each answer.) Plan A
is optimal from zero to minutes. Plan C is optimal from minutes onward.

d. Suppose that the agent expects both daytime and evening calls. At what point (i.e., percentage of total call
minutes used for daytime calls) would she be indifferent between plans A and B? (Do not round intermediate
calculations. Enter your answer as a percentage rounded to 2 decimal places. Omit the "%" sign in your
response.) Point percent daytime minutes

a) Printing Books - Product Layout which is the arrangement dependent on the sequence
of tasks that is performed during the assembling of merchandise or conveyance of the
administration. As book printing is a repetitive procedure so product layout will help in
best personnel and machine use. (Nasrin, 2021)
Nasrin, B. (2021) the
type of facility layout that would be most
appropriate for. Retrieved june 24, 2021 from:
https://www.transtutors.com/questions/1-describe-the-type-of-
facility-layout-that-would-be-most-appropriate-for-a-amp--
2479231.htm
b. Kayude, S. (2021). Layout. https://www.referenceforbusiness.com/management/Int-Loc/Layout.html

hermeladesta
Glendale Community College, Jan 2018
DQ4 . https://www.coursehero.com/file/26487806/DQ4docx/

https://www.academia.edu/12361612/FACILITY_LAYOUT_DESIGN_OF_LIBRARY_USING_SYSTEMATIC_L
AYOUT_PLANNING?auto=download

FACILITY LAYOUT DESIGN OF

Chanra, H. (2021)

LIBRARY USING SYSTEMATIC

LAYOUT PLANNING

Facilities in a library must be well planned and arranged in a layout such a manner
A goodlayout results in minimization of workers movement, material handling and waiting time
ofcustomers. This will increase the productivity, customer satisfaction and better utilization
ofspace.

1. Describe the layout of the fast-food franchise.

 Jollibee’s layout design focuses on the treatment , speed/ convenience, price, variety, quality,
and unique skills/ tangibles. It offers a menu line-up ably complimented with creative marketing
programs and efficient manufacturing and logistic facilities. Jollibee uses an approach on their
layout that indicate a guidelines on how supplies must be stored and how food should be cook
and serve.

2. What type of layout is it?

 The layout of a typical fast food franchise such as Jollibee’s has both “Process
Layout” and “Product layout”. It basically follows hybrid layout that Combine
elements of both product & process layouts which Maintain some of the
efficiencies of product layouts and some of the flexibility of process layouts
Operations Management
by
R. Dan Reid & Nada R. Sanders
4th Edition © Wiley 2010

3. How does it support productivity?

Jollibee’s layout supports productivity being able to manage the logistics of delivering supplies to
individual stores. It makes sure the availability of needed items in designated areas. The production line
is accordingly equipped to begin a process and produce a product to the end.

4. Do different fast-food franchises have different types of layouts? Why?

All franchises have their own layout in order to make their brand stand-out among the others. They
also carry different objectives, target market, and a like that establishes a franchise’ competitive
priorities in regard to capacity, processes, flexibility, and cost, as well as quality of work life,
customer contact, and image. Each of them tend to make a signature product and/or services easily
identifiable to their customers.ss

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

 

Tungkuling makaimpluwensiya ng kapwa o ng ibang tao. Ang mga taong magaling sa

sining ng pakikipagtalastasan ay mga taong malimit magtagumpay sa buhay.

Ang tungkuling makaimpluwensiya ay ang tungkulin ng wika na kayang kumontrol ng

kilos, asal, o paniniwala ng ibang tao. Ang galing sa pakikiapaglastasan ay nakakahikaya’t ng tao

gaya na lamang sa mga negosyante, tagapagbalita, politiko at iba pa. Pinapayagan nitong bumuo

ng mga koneksyon, maimpluwensyahan ang mga desisyon, at mag-anyak ng pagbabago. Kung

walang mga kasanayan sa komunikasyon, ang kakayahang sumulong sa gumaganang mundo at

sa buhay, mismo, ay halos imposible. Ang tungkuling ito ay mahalaga dahil itio nagbibigay ng

ginhawa sa mga salita, mas mahusay na pagpapasya, nagpapalawak ng pang-unawa sa mga isyu

o talakayan, at ito rin ay nagpapabuti ng mga kasanayan sa pagsasalita at pakikinig sa isang tao.

 Tungkulin ng komunikasyong matugunan ang pang-araw-araw na pangangailangan ng

pakikipag-ugnayan .Ito`y sa anyong pagbabatian,pagtatanong, pagbabalita, pag-uutos
pakikiusap, pagbibigay at paghingi ng impormasyon at iba pang uri ng komunikasyon sa
araw-araw.

Ang tungkulin ng komunikasyong matugunan ang pang-araw-araw na pangangailangan

ng pakikipag-ugnayan ay bumubuo ng isang sistema na tumutulong upang malaman ang mga

saloobin ng bawat isa, katanungan at sagot sa mga ito. Ang tungkuling ito ay nagpapalakas ng

relasyon natin sa ating kausap dahil pinapayagan nito ang malinaw na pagkaunawaan at patuloy

na komunikasyon sa bawat isa. Ito ay mahalaga dahil ang tungkuling pinapahiwatig nito ay
kailangan sa araw-araw na pakikipag usap natin. Ito ay pinakasimple at mahalagang tungkulin

sapagkat binubuksan nito ang isang pag-uusap na maaaring humantong sa isang mas malalim at

malawak na pagbabahagi ng impormasyon.