Account of buisness Assignment Example | Topics and Well Written Essays - 1250 words

Account of buisness - Assignment Example 1). Both study results form a basis for discussing and analysing whether ABC can work for smaller businesses as they abandon the conventional costing system. The following paper discusses whether SMEs are ready to adopt the activity based costing system as an effective tool to achieve the desired level of cost savings and efficiency. First, ABC is not very popular amongst corporations today. Considering many SMEs follow the operational trends of corporations with the intention of reaching their levels of success through cost savings, the popularity of ABC amongst corporations is worth noting (Fladkjà ¦r and Jensen, 2011, p. 3). According to CIMA, ABC is a strategy for the costing and monitoring of activities that entail drawing resource usage and costing final products. Corporations assign resources to activities, and activities to cost items based on usage approximations (Chapman et al., 2011, p. 669). According to Henrik Fladkjà ¦r and Erling Jensen, SMEs seldom implement the ABC system due to two key reasons. First, ABC is very hard to apply. Second, the data basis for ABC is not accessible in the needed quality in ERP systems used by SMEs (Fladkjà ¦r and Jensen, 2011, p. 21). A highly competitive global economy contributes to SMEs’ readiness to implement ABC. A competitive economy compels SMEs to lower the price of their commodities or services by raising output, improving product or service costing, or both. Challenges related to the shift from traditional costing systems to ABC cause rates of adopting ABC to lag behind corporations (Joà £o and Machado, 2012, p. 179). Researchers Owen Hall and Charles McPeak note these challenges as the cost of applying ABC, approximating the advantages of the ABC system, and incorporating ABC into the general management outline. As a result, the Hall and McPeak recommend SMEs to consider factors that affect a business’ ability to apply new expertise. These factors are organisational willingness, fiscal

Improve Healthy Environment Zen Hair and Spa Research Paper

Improve Healthy Environment Zen Hair and Spa - Research Paper Example The concern has also been identified as a potential health hazard, especially to the attendants who are always in the shop. Objectives Application of artificial nail products is associated with environmental impacts that include emission of dust, vapor, and scent. The products use has also been associated with presence of bacteria. As a result, there is a normally developed irritation felt in the nose, throat, eyes, and the skin leading to discomfort. This has been the reason for the customers’ complaints. I therefore propose that we implement ventilation system that can improve healthy environment at the store. Planning The nature of work in a nail salon calls for measures to ensure health safety of all the people who may be exposed to the chemicals and the emissions within the shop. The environmental protection regulations therefore recommend that appropriate steps be taken in order to regulate possible contact with the used chemicals and their vapor. An exhaust system that drains vapor and dust from worktables is therefore recommended. Similarly, application of appropriate â€Å"room air cleaning devices† are required in every enterprise that operates a nail salon. A properly modeled and properly functional ventilation system is a necessity towards ensuring that people in the shop are protected from possible health hazards. EPA regulations further recommends that proper clothing be ensured while in the nail shops and that, chemical containers are tightly fixed to eliminate chances of possible infiltration of the immediate atmosphere by vapors and dusts from the chemicals. Proper cleanliness is also emphasized (EPA, P. 3-8). One of the equipments that Zen can use in order to reduce and possibly eliminate air pollutants in its workshop is â€Å"salon pure air I† (Salonpureair, p. 1). The equipment, like its alternative â€Å"Salon Pure Air II† costs about 950 dollars and has available accessories (Salonpureair, p. 1). An alternative to the salon pure air equipment is the Salon air purifier that is designed to ensure â€Å"healthy and comfortable environment† for personnel and customers in a nail salon. The salon air purifier is highly regarded for it quality services and is a favorite among magazine readers. It costs about 850 dollars and it is portable besides its capacity to operate without breaks. It efficiently filters out â€Å"nail dust, hair clippings, pollens, bacteria, mold spores, and other airborne dust debris† besides eliminating chemical fumes and smells during salon services (Aerovex, p. 1). Sunflower II is another air cleaner option that is available at only 218 dollars (Aerovex1, p. 1). The organization should therefore purchase and install one of these equipments to facilitate cleanliness and health safety in its shop. Due to product standardization, these equipments can be obtained from any reliable supplier. Aerovex systems company is particularly reliable due to its establishm ent, pricing and after sales services. Zen should therefore purchase Salon Air purifier. This is because while the equipment, being sold at 850 dollars, is less expensive as compared to Salon Pure air, its operational features such as portability, filtration and elimination of vapors are efficient in maintaining health safety in the salon (Aerovex1, p. 1). Responsibilities The nature and impacts