Deliverable 2 – Using Visuals to Enhance Viewer Perception Business Finance Assignment Help

Deliverable 2 – Using Visuals to Enhance Viewer Perception Business Finance Assignment Help. Deliverable 2 – Using Visuals to Enhance Viewer Perception Business Finance Assignment Help.


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Competency

Analyze and interpret perceptual elements of visual media communication to identify effective visual messages.

Instructions

You have been hired by a large law enforcement agency to analyze the images used on advertising billboards in both urban and suburban regions. The billboards visually display a new campaign message to improve neighborhood safety.

During your analysis, you find that the images used on billboards in the urban areas are exactly the same as the images used in the suburban areas. Both images show parents happily talking with law enforcement officers while children run over green lawns having a fun balloon fight. You decide that these images are not sending proper perceptual messages. You decide to create a visual analysis video for the law enforcement agency to share with the administration.

For the video visual analysis, you realize you will need to find two new images that are quite different from one another. One image will be used on the urban billboard, and the other image will be used on the suburban billboard. In your video presentation, you will compare and contrast how each image utilizes the following:

  1. Compare and contrast the visual elements of cultural familiarity. Explain why it is important to use culturally familiar visuals that are quite different in the urban and suburban billboard images. Include specific visuals in your visual analysis.
  2. Identify specific visual examples of the following cognitive elements: memories, experiences, and expectation. Compare and contrast how urban and suburban viewers may be affected differently by those specific cognitive visual elements.
  3. Explain the difference between urban and suburban viewers’ emotionally engagement with each of the billboard images.
  4. Identify visual semiotic codes in both images: metonymic, analogical, displaced, and condensed. Discuss the importance of using these codes. Include specific visuals in each part of your visual analysis.

Note: You may use any visual and audio screen sharing tool to make the videos; if you do not have a preferred tool, an Internet search will provide a number of free versions to choose from.

As you outline your ideas for the video, you decide to record your verbal analysis while analyzing the two visuals in less than seven minutes for added clarity. Also, in order to send it to diverse users, you decide to upload your video presentation to YouTube and submit the link for everyone in the agency to have easy access for review.

Grading Rubric

F

F

C

B

A

0

1

2

3

4

Did not Submit

No Pass

Competence

Proficiency

Mastery

Not Submitted

Submission does not competently compare and contrast the cultural familiarity elements in images.

Generally compares and contrasts the cultural familiarity elements in both urban and suburban images using specific visual examples.

Accurately compares and contrasts the cultural familiarity elements in both urban and suburban images using specific visual examples.

Thoroughly compares and contrasts the cultural familiarity elements in both urban and suburban images using specific visual examples.

Not Submitted

Submission does not competently analyze the cognitive elements and viewer effects in images.

Generally analyzes the cognitive elements and viewer effects in both urban and suburban images using specific visual examples.

Accurately analyzes the cognitive elements and viewer effects in both urban and suburban images using specific visual examples.

Thoroughly analyzes the cognitive elements and viewer effects in both urban and suburban images using specific visual examples.

Not Submitted

Submission does not competently analyze the emotional engagement of urban and suburban viewers.

Generally analyzes the emotional engagement of urban and suburban viewers using specific visual examples.

Accurately analyzes the emotional engagement of urban and suburban viewers using specific visual examples.

Thoroughly analyzes the emotional engagement of urban and suburban viewers using specific visual examples.

Not Submitted

Submission does not competently analyze the semiotic codes in the images.

Generally analyzes the semiotic codes in both urban and suburban images using specific visual examples.

Accurately analyzes the semiotic codes in both urban and suburban images using specific visual examples.

Thoroughly analyzes the semiotic codes in both urban and suburban images using specific visual examples.

Deliverable 2 – Using Visuals to Enhance Viewer Perception Business Finance Assignment Help[supanova_question]

Deliverable 7 – Using Visual Communication to Deliver a Global Message Business Finance Assignment Help

Competency

This project allows you to demonstrate your mastery of visual communication concepts discussed in this course.

Instructions

You are newly appointed to the communication team for a reputable philanthropic organization. The current task is for your team to create a global campaign that visually conveys a social message both here in the United States, as well as globally. This visual campaign message will use strategic visual communication to appeal to these differing audiences to reduce and potentially eliminate racial prejudice. Your visual communication campaign will be directed toward audiences from both the United States and another country of your choice.

The board of directors has asked you to assemble four video presentations and one instructional document to submit for their review. They have asked that the total video presentations’ length be under three minutes, and that you present visual examples while verbally explaining the main points of the analysis. They have asked that your finalized videos be uploaded to YouTube for each of the board members to view at their convenience. You are reminded that four separate YouTube links need to be submitted for their review, along with your instructional document for the communication team.

Note: You may use any visual and audio screen sharing tool to make the videos; if you do not have a preferred tool, an Internet search will provide a number of free versions to choose from.

Visual Campaign Elements:

  1. Create two ideas for promotional documents (flyers, pamphlets, etc.) to appeal to both your targeted U.S. viewers and to your targeted viewers from the other global country of your choice.
    Both of these documents should strategically utilize the following visual communication elements:
    1. color
    2. lines
    3. balance
    4. contrast

    Create your video presentation for the board members clearly explaining how the visual communication elements on each of the two promotional documents strategically convey the message and meaning to viewers. Be sure to compare and contrast how the viewers from the U.S. and the other country might interpret these differing visuals elements, and how you used them strategically to please each targeted audience.

  1. Find two different images to be used on the organization’s website page. One will be for the U.S. website, and one for the website in the country of your choice. Be sure that each of these images visually appeals to these two targeted audience viewers, and that the visual enhances the message to help eliminate racial prejudice. In your video presentation for the board of directors, identify and analyze the visual elements of cultural familiarity, semiotics, and emotional appeal (cognitive). Additionally, explain how each of those visual elements visually persuades the U.S. and global viewers in different ways.
  1. Design two logos for this anti-racism campaign. One logo should be designed for U.S. audiences, and the other should be designed for the other country of your choice. Design your video presentation to explain how each of these logos can clearly be seen on both small and large settings (example: cell phone app size and billboard size), as well as a comparison of how the color, lines, and visual elements are specifically designed to visually appeal to each of these different countries.
  1. Create two social media posts, one for the United States and one for the other country of your choice. The posts should include text, images, and the logo matching the country where the social media post will appear. In your video presentation to the board members, compare and analyze how these visual elements (the images and the logo) emotionally engage and persuade each specified target audience (the United States and the country of your choice) to reduce and eliminate racial prejudice.
  1. Create a one-page instructional document for your communication team members outlining the ethical concepts regarding finding and using visuals in communication. Within your instructional document, use images and/or clip art to enhance each of your points in the document, and address the following items:
    1. How might the organization properly obtain and use images from outside sources?
    2. What are the dangers and problems that arise when altering and digitally enhancing images?

Grading Rubric

F

F

C

B

A

0

1

2

3

4

Did not Submit

No Pass

Competence

Proficiency

Mastery

Not Submitted

Submission does not competently analyze effects of color, lines, balance, and contrast on an audience.

Creates video which generally analyzes effects of color, lines, balance, and contrast on an audience.

Creates video which accurately analyzes effects of color, lines, balance, and contrast on differing audiences.

Creates video which thoroughly analyzes effects of color, lines, balance, and contrast on differing audiences.

Not Submitted

Submission does not competently analyze effects of visual cultural familiarity, semiotics, and emotional appeal on an audience.

Creates video which generally analyzes effects of visual cultural familiarity, semiotics, and emotional appeal on an audience.

Creates video which accurately analyzes effects of visual cultural familiarity, semiotics, and emotional appeal on differing audiences.

Creates video which thoroughly analyzes effects of visual cultural familiarity, semiotics, and emotional appeal on differing audiences.

Not Submitted

Submission does not competently create logos or analyze effects of visual size, color, lines, and visuals on differing audiences.

Creates a logo and video which generally analyzes effects of visual size, color, lines, and visuals on differing audiences.

Creates a logo and video which accurately analyzes effects of visual size, color, lines, and visuals on differing audiences.

Creates a logo and video which thoroughly analyzes effects of visual size, color, lines, and visuals on differing audiences.

Not Submitted

Submission does not competently compare and analyze persuasive effects of images and logos on specific targeted audiences.

Creates video which generally compares and analyzes persuasive effects of images and logos on specific targeted audiences.

Creates video which accurately compares and analyzes persuasive effects of images and logos on specific targeted audiences.

Creates video which thoroughly compares and analyzes persuasive effects of images and logos on specific targeted audiences.

Not Submitted

Submission does not competently explain ethical use of images and dangers of digital visual enhancements.

Creates document which generally explains ethical use of images and dangers of digital visual enhancements.

Creates document which accurately explains ethical use of images and dangers of digital visual enhancements.

Creates document which thoroughly explains ethical use of images and dangers of digital visual enhancements.

[supanova_question]

Deliverable 6 – Using Business Visuals Business Finance Assignment Help

Competency

Examine and design visual media communication to produce effective business materials.

Instructions

You are a website designer and are currently being considered as the designer for a complete redesign of a medical facility’s website page. They have not updated their website in over 15 years due to the lack of staff. The website needs the redesign to target the specific visual preferences of patients and medical clients. They have several other designers that they are interviewing, and you decide to create a video presentation to impress them to choose you as their website designer.

As you begin your presentation, you decide that your design will include the following visual concepts and elements:

  1. Visual Organization
  2. Visual Simplicity
  3. Visual Interactivity
  4. Charts and Graphs
  5. Images

In designing these visual elements, you keep the target audience of patients and medical clients as the main focus. You carefully consider what these types of people wish to see at a medical facility. You also consider what visual elements will attract the eye, and yet enhance a specific mood and emotional response for viewers.

After creating the website, you record your explanation of your visual design choices in an audio/video screen share. You upload this video to YouTube for them to have easy access to see your work. Then, you cross your fingers and hope this gets you the job!

Note: You may use any visual and audio screen sharing tool to make the videos; if you do not have a preferred tool, an Internet search will provide a number of free versions to choose from.

Grading Rubric

F

F

C

B

A

0

1

2

3

4

Did not Submit

No Pass

Competence

Proficiency

Mastery

Not Submitted

Submission does not competently analyze effects visual organization and simplicity on a patient target audience.

Creates video which generally analyzes effects of visual organization and simplicity on a patient target audience.

Creates video which accurately analyzes effects of visual organization and simplicity on a patient target audience.

Creates video which thoroughly analyzes effects of visual organization and simplicity on a patient target audience.

Not Submitted

Submission does not competently analyze effects of visual interactive elements on a patient target audience.

Creates video which generally analyzes effects of visual interactive elements on a patient target audience.

Creates video which accurately analyzes effects of visual interactive elements on a patient target audience.

Creates video which thoroughly analyzes effects of visual interactive elements on a patient target audience.

Not Submitted

Submission does not competently analyze effects of graphs/charts elements on a patient target audience.

Creates video which generally analyzes effects of graphs/charts elements on a patient target audience.

Creates video which accurately analyzes effects of graphs/charts elements on a patient target audience.

Creates video which thoroughly analyzes effects of graphs/charts elements on a patient target audience.

Not Submitted

Submission does not competently analyze effects of visual images on the moods and emotions of a patient target audience.

Creates video which generally analyzes effects of visual images on the moods and emotions of a patient target audience.

Creates video which accurately analyzes effects of visual images on the moods and emotions of a patient target audience.

Creates video which thoroughly analyzes effects of visual images on the moods and emotions of a patient target audience.

[supanova_question]

Deliverable 5 – Using Ethics in Visual Communication Business Finance Assignment Help

Competency

Evaluate and revise ethical issues in visual media communication to improve awareness of social perceptions.

Instructions

You are the campaign manager for a well known environmental outreach organization. The current campaign is to bring awareness to the organization’s Ohio River Clean-Up Project. As the manager, one of your tasks is to review all content and visuals used by the campaign. You actively evaluate and revise any ethical issues that may be detrimental to the project, your organization, or society in general.

As you meet with one of the campaign designers, you identify several ethical problems with the new poster he has created. His poster includes the following elements:

  1. The poster image shows a group of poor, urban, African-American children playing alongside the Ohio River.
  2. The poster text states: “Let’s help them clean up.”
  3. The poster has several overlaid images in the corner of a few celebrities, which gives the impression of celebrity endorsement.
  4. There are no sources acknowledged anywhere on the poster.
  5. The poster has been digitally altered to make the African-American children appear thinner, darker, and dirtier.

Since you are flying out to a campaign meeting in one hour, you ask this campaign designer to hold this poster and wait for your video review.

You plan to take time tomorrow to create a seven minute or less video analysis. Using screen share, you can present the poster image visually and verbally instruct this designer how to correct several ethical visual issues. You realize you will not only have to identify the ethical visual issues and explain how to revise and change them, but you will also need to clearly describe to him the effect these unethical media issues will have on society.

After you make your video, you will upload it to YouTube to be sure he views it before this detrimental poster is published.

Note: You may use any visual and audio screen sharing tool to make the videos; if you do not have a preferred tool, an Internet search will provide a number of free versions to choose from.

Grading Rubric

F

F

C

B

A

0

1

2

3

4

Did not Submit

No Pass

Competence

Proficiency

Mastery

Not Submitted

Submission does not competently analyze the visual stereotypes presented in poster and may not discuss a revision option.

Creates video which generally analyzes the visual stereotypes presented in poster and may or may not discuss a revision option.

Creates video which accurately analyzes the visual stereotypes presented in poster and discusses a revision option.

Creates video which thoroughly analyzes the visual stereotypes presented in poster and discusses a revision option.

Not Submitted

Submission does not competently analyze how the ethical issues will affect social perception.

Creates video which generally analyzes how the ethical issues will affect social perception.

Creates video which accurately analyzes how the ethical issues will affect social perception.

Creates video which thoroughly analyzes how the ethical issues will affect social perception.

Not Submitted

Submission does not competently analyze the ethical problems of digital alteration in poster.

Creates video which generally analyzes the ethical problems of digital alteration in poster.

Creates video which accurately analyzes the ethical problems of digital alteration in poster.

Creates video which thoroughly analyzes the ethical problems of digital alteration in poster.

Not Submitted

Submission does not competently analyze the ethical problems of using improperly acknowledged images sources in poster.

Creates video which generally analyzes the ethical problems of using improperly acknowledged images sources in poster.

Creates video which accurately analyzes the ethical problems of using improperly acknowledged images sources in poster.

Creates video which thoroughly analyzes the ethical problems of using improperly acknowledged images sources in poster.

[supanova_question]

i need a program with the following instructions given. Anyone wanna help me out? Computer Science Assignment Help

Your program will create and manage a Party Finder for a fictitious game. Specifically, it will manage assignment of Players to groups. It will require the following classes which should be declared in party.h:

Character: The Character class is a simple class for storing a name, a role (Tank, DPS, or Heals), and a level (a number between 1–80). It should have a means of retrieving these values after creation, but none should be mutable.

PartyFinder: A PartyFinder groups players into Party(ies) (see below). The PartyFinder starts empty, but must be able to have Characters added to it via some member function. If adding that character would complete Party, the new Party is returned (and the other Characters removed from the PartyFinder in the order they were added); otherwise, an empty Party is returned. Finally, one should be able to print who is in the PartyFinder. This class must use one or more linked list to store the Characters; but how they are partitioned is up to you.

Party: A Party is a group of four characters (one Tank, two DPS, and one Heals) or an empty Party (this is decided at creation, and any Party member Characters are set at creation). If the Party is not empty, the members should be able to be printed; otherwise, some indication that the Party is empty must be given. It is up to you how the Characters are stored.

In all cases, check the driver file provided to see how the classes are being used and the names of the members it expects.

You may need or use other classes. You must implement your own linked list class, not use C++’s standard std::list or some other version. If you wrote a linked list in CSE 1384, you may use it with attribution.

[supanova_question]

[supanova_question]

Trifiles Plot summary , Historical context and script writing Writing Assignment Help

Your folder should have the following:

Read the play: http://www.one-act-plays.com/dramas/trifles.html (Links to an external site.)Links to an external site.

You can watch it here:
Trifiles Large 540p (Links to an external site.)Links to an external site.Trifiles Large 540p

or here:
Trifles by Susan Glaspell, a d’moiselles production in NYC (Links to an external site.)Links to an external site.Trifles by Susan Glaspell, a d'moiselles production in NYC

1) a 2-3 page PLOT SUMMARY of Trifles
2) a 2-3 page HISTORICAL CONTEXT PAPER exploring the time period and region when the play is set. What kinds of technology did they have? How was the economy? The government? Religion? What did most people there and then do for work? Did men and women work outside of the home? How were women treated? What was the role of children? Etc.
3) 2 pictures each (or paintings or drawings, just some kind of visual images of) the Wright’s home, Mr. Wrights, and Mrs. Wright. A total of 6 images
4) Write the PREVIOUS ACTION script. You will write a script for how you believe the death of John Wright occurred. There are no rules other than you must format it correctly like a script and by the end of it, John Wright’s body must be in his bed and obviously strangled. Minimum 3 pages, use the playscript format:
Playwriting Manuscript Format (Links to an external site.)Links to an external site.Playwriting Manuscript Format

Remember to try starting at our library rather than Google.

www.library.swosu.edu (Links to an external site.)Links to an external site.

Also remember that Google has a feature designed specifically for academic research and you can go directly there

www.scholor.google.com (Links to an external site.)Links to an external site.

Wikipedia cannot be used as a scholarly source BUT you can sometimes start there and then verify that information on other sites. Don’t forget that at the bottom of well-written articles on Wikipedia you will find a list of links to outside sources which should help you on your journey to fact verification.

Trifiles Plot summary , Historical context and script writing Writing Assignment Help[supanova_question]

Web Development Using HTML Programming Assignment Help

Assume that during the summer you are hired by a Pet store company named Durham House of Pets (DHP) to do an internship. Ms. Smith the VP for Information Technology (IT) at DHP has reviewed your resume and noticed that you took a course on Management Information Systems (MIS) at UNH and that in one of the course modules you learned how to develop web pages. She would like you to create a website for DHP.

Below is a description of what each page MUST contain.

About Us: (index.html)

History – Include a brief description of the company’s background e.g. when it was founded, by who, what products it sold in its early days, how it has grown over the years etc.

Why use us– Describe why your clients should do business with you. Try to think of a reason or reasons that distinguish you from other pet stores e.g. your experience your, products, your employees, your location etc.

Our Team: (employees.html)

Create a page that shows some of your employees. Be sure to include the following. A picture of each employee, their name, title, years working at your company, and phone extension.

Products: (products.html)

Dog Supplies (dogsupplies.html)

Dog Apparel – Products names and pictures

Dog Food- Products names and pictures

Cat Supplies (catsupplies.html)

Cat Toys – Products names and pictures

Cat Food– Products names and pictures

Fish Supplies (fishsupplies.html)

Fish Tanks – Products names and pictures

Fish Food– Products names and pictures

Policies: (policies.html)

Financing– List your financing policies

Delivery– Discuss your delivery policies

Return Policies – Describe your stores return policies

Contact us: (contact_us.html)

  • Embed a map in the contact_us.html page that shows show the Corporate Office location.
  • Include the following information at the bottom of the contact_us.html page:

Corporate Office

Postal Address- Head office location

Phone – Head office phone number

Fax – Head office fax number

E-mail – clickable email address which when clicked has the Head office email address and the subject line should read “Corporate Inquiry”

Regional Offices: – (You must have at least 2 regional offices)

Postal Address- Regional office location

Phone – Regional office phone number

Fax – Regional office fax number

E-mail – clickable email address which when clicked has the Regional office email address and the subject line should read “Regional Office Inquiry”

  • Include a linked icon that goes to a Facebook or any social media page

All pages must have:

  1. Appropriate Titles
  2. Appropriate Headings
  3. Appropriate details and descriptions
  4. Appropriate graphics and links
  5. Navigation through your sight must be intuitive
  6. There must be no dead links
  7. The design should be simple and clean

In your project you must make use of the following:

  • HTML5
  • CSS
  • Colors
  • Images
  • Internal links
  • External links
  • Lists

Your project will be graded based on:

  • Functionality: Whether or not all pages, links are working, can read the text, can navigation is easy.
  • Content: Whether or not the content on each page makes sense
  • Creativity: How creative you are in terms of content, design, layout of your website.
  • Appeal of the website: Your website should look good
  • Professionalism: It is a corporate website, not a personal website.
  • Make sure you validate your website at: http://validator.w3.org Links to an external site.

Please note:

  1. For this project, you will make up all the content.
  2. You are not permitted to use the same layout that I used in the HTML Lesson video (Module 3 – Web Development: Lesson 3: Using HTML to Build a Website). Doing so will result in a grade of zero.
  3. You should NOT send me any HTML files via email since this is a website and not just a collection of files. Websites must be published on Github pages. I will not grade any files sent via email. I will only grade work that has been uploaded onto Github pages.

TROUBLESHOOTING HTML

If you write some code that does not seem to work you likely have a simple problem. Try the following:

  1. Remember that file names (HTML and images) are case sensitive. Make sure that you keep all file names in lower case(e.g. mypic.jpg and NOTJpg) . In your code, when you refer to a file make sure the code is typed in lower case(e.g. <img src = mypic.jpg>)
  2. You may have forgotten to save your change or refresh the browser. To ensure you are viewing your latest modifications, save your file then refresh the browser.
  3. Check the syntax of your tags very carefully. HTML5 is a very forgiving language, which means something will usually show up in the browser, but it may not be what you expect. Since you should be making small changes, saving and testing your file, it should be fairly straightforward to find any errors in code. Just go back to the last thing modification you made. The most common mistake made is forgetting to close a tag. You can validate your code by typing in the URL to your website into an HTML validator such as http://validator.w3.org/ Links to an external site.
  4. Always check to make sure that you have used the extension “.html” to save your pages. Turn the file extension option on by opening any folder on your computer and clicking Tools>> Folder Options>> View. Make sure the checkbox for Hide extensions for known file type is NOT checked. This will allow you to see the file extension for all files on your computer. If you have accidentally saved your .html file as something like .htm.txt, simply right click on the file, select rename, delete the .txt extension, click enter.

[supanova_question]

Practical Application: Creating a Plan Humanities Assignment Help

For this assignment Please follow the instructions I have uploaded resources and a drop box link to help.There are 3 parts to this assignment. You must complete all 3 parts.

Part 1

Answer the following questions:

  • Think back to your discussion board response to: “what does the word advocacy mean to you?” Now that you’ve completed this course, create your own definition of what it means to be an advocate for students. How will you apply this definition to your current practices? What changes will you make, if any?
  • When you notice a student struggling academically or behaviorally/social emotionally, what do you do first? How would you advocate for that student?
  • List what type of data collection tools you would use to collect data.
  • What are the major differences between an IEP and 504 plans?

Part 2

Think about the student from the Authentic Tasks Plop attached expand to it. Complete the following tasks:

  • Expand the PLOP for the student by adding all academic areas (math, reading & written language) and two social emotional or behavioral areas of performance
  • Create a plan for the student. For the purpose of this assignment you will create the following parts of an IEP for a student.

1.Present Levels of Performance

2.Select Accommodations & Supplementary Aids/Services

3.Create SMART Goals based on PLOP (5 total)

4.Propose the type(s) of services you would recommend.

Part 3

How would you work with school team members and families to ensure that the student’s plan is implemented effectively? In what ways have you grown as a special educator, general educator, school counselor or administrator in your approach to advocating for students? How do you feel about participating in the special education process? 504 process? Think about the student you completed this assignment for, what were your successes? Your pitfalls? What would you do next time to ensure the student is successful?

Drop Box link

https://www.dropbox.com/sh/eqltgieiu47efsv/AACjQyp…

Resources:

Use the following resources and the module presentations to support your work on the final project.

Creating Present Levels:

Present levels should include the following:

  • Formal data
  • Informal data
  • Strengths
  • Areas of Concern

Writing SMART GOALS:

List of Accommodations:

Examples of Supplementary Aids and Services:

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Nursing-quality indicators for principles of leadership, interdiciplinary collaboration, and quality and patient safety Writing Assignment Help

Analyze the scenario uploaded below (suggested length of 2–3 pages) by doing the following:

A. Discuss how the application of nursing-quality indicators could assist the nurses in this case in identifying issues that may interfere with patient care.

B. Analyze how hospital data of specific nursing-quality indicators (such as incidence of pressure ulcers and prevalence of restraints) could advance quality patient care throughout the hospital.

C. Analyze the specific system resources, referrals, or colleagues that you, as the nursing shift supervisor, could use to resolve an ethical issue in this scenario.

D. Acknowledge sources, using in-text citations and references, for content that is quoted, paraphrased, or summarized.

E. Demonstrate professional communication in the content and presentation of your submission.

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Peer discussion replies Writing Assignment Help

Original Discussion: Bob, A cost accountant prepares a product profitability report for his boss, Tom, the production manager. Much to Bob’s surprise, almost one third of the company’s products are not profitable. He say, “Tom, it looks like we will have to drop one third of our products to improve overall company profits. It’s a good thing we decided to look at profitability by product.” Do you think Bob should agree with this approach? Why? What questions would you ask in order to make a better decision on dropping the products?

Requirements: Each reply should be 160 words, include 1 direct question and add to the discussion.

STUDENT 1: Wendy

Hello Class,

This week we are discussing product costing and whether or not products should be dropped if it is determined that they are unprofitable. After studying the textbook chapters and doing a bit of research this week, I would advise Bob and Tom to be very cautious before making the decision to drop any of the company’s products. According to Horngren, Datar and Rajan, “product under costing and over costing causes managers to focus on the wrong products” (2014, p. 152). Depending on the company’s costing process, the profitability report that Bob created for Tom may be very misleading because the “unprofitable” products may actually be over costed causing the low profits. At the same time, under costed products may look highly profitable when, in fact, they are not.

If the company is using a simple costing system, where all indirect costs are pooled together, they may be experiencing product-cost cross-subsidization. This occurs when cost is broadly averaged across several products without taking into consideration the differing level of required resources for individual products. Essentially, the profitable products are subsidizing the unprofitable ones. Activity based costing (ABC) is a technique used to avoid this over/under costing of products by creating several homogeneous activity-cost pools and activity-cost rates. While ABC is more complex and costly than simple costing, it gives managers a much more accurate picture of specific product costs and helps them make better decisions about product mix and product pricing. In addition to helping solve the over-under costing problem, Tsai and Jhong explain that using activity based costing can also “help companies to effectively control costs and increase productivity” (2019).

If Bob and Tom decide to drop the products that look “unprofitable” according to their current costing system, they may be dropping the very products that are keeping the company afloat. Before taking such drastic action, I would advise that they establish a more refined ABC system and reevaluate each product’s cost. If under the new costing system, they find that some products are indeed unprofitable, then I would have much more confidence dropping those products. However, I suspect that the “unprofitable” products don’t turn out to be so.

– Wendy

References

Horngren, C. T., Datar, S. M., Rajan, M. V. (2014). Cost Accounting. [VitalSource Bookshelf]. Retrieved from https://bookshelf.vitalsource.com/#/books/97813234…

Tsai, W., & Jhong, S. (2019). Production decision model with carbon tax for the knitted footwear industry under activity-based costing. Journal of Cleaner Production, 207, 1150–1162. Retrieved from https://www-sciencedirect-com.ezproxy2.apus.edu/science/article/pii/S0959652618328245

STUDENT 2:Amanda

Good afternoon everyone,

In my opinion, Tom should not just agree with the approach of dropping the products that are not profitable. There are things that should be considered first. For starters though, a product’s profitability is its sales price minus its cost. An important question that should be asked is why are these particular products not profitable? Are there ways to cut costs without decreasing quality? Is the selling price where it should be? Tom should look in to ways that could make these products profitable. One of the things Jesse Ness talks about in his article is that there are three groups that products can be divided in to: low margin, medium margin, and high margin (2018). One of the points that Ness makes is that there should be a balance of each category for the products being sold.

Another question to ask is how these products are being marketed. Is the marketing helping or hindering the sale of these products? Are they being marketed at all? Are they located conveniently in the store? A good marketing plan can be really helpful in increasing sales, but it is also an extra cost so it is a decision that should be really thought out considering these products are not currently profitable.

In this situation, I think that it would be a good idea for Tom to use the five-step decision making process. He has already identified the problem as certain products not currently profitable. Next, he should obtain information; I have mentioned above some of the information that would be good to obtain that would bring about options for Tom. Step three is to make predictions about the future. Based on the information gathered in step two, Tom and his team could make predictions about the options – to include dropping the products. How would each option benefit or hurt the company? Tom would then decide which of the options he would like to go with. Finally, Tom would need to implement the decision and then Bob can do another product profitability report to evaluate this change.

– Amanda

References

Ness, J. (2018). Why you should sell unprofitable products: profit margin in assortment planning. Retrieved June 19, 2019 from https://www.ecwid.com/blog/why-sell-unprofitable-p….

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Deliverable 2 – Using Visuals to Enhance Viewer Perception Business Finance Assignment Help

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