ManagementAccounting.doc

Management Accounting AssignmentJohnson,101,SWIBS2011/11/22a) A vehicle repair shopThe way that bonus on time saved should be adopted in a vehicle repair shop. First of all, we should talk about the profit resource of vehicle repair shop. When the shop repairs a car, the shop need provide workers who can repair the broken car, and electricity fee, house-renting fee and so on. But we must consider time Is an important cost. In the shop that like vehicle repair shop, we can say firmly that time is the money. The profit of this shop is rested with the required repairing time of per vehicle. If the staff of this shop can do these work more efficiently. This shops profit will increase a lot evidently. The more time staff saved the more bonuses they will get. So I believe this way will inspire the staff of this shop most.b) A prison(for the prison officers only)Prison officers of a prison dont produce anything. They just in charge of prisoners and keep watch on them. Like the first one we just talked about, we know the profit resource of a prison is the government. We cant expect that the prison make some innovations. And it is just their daily work; But in charge of criminals is really a hard and dangerous work. Even some of time prison officers may have some life threats when they work for the prison(Some co-criminal save their ex-cooperator so attack the prison.) So I will give them basic pay at first, and I will consider if their rate of turn out of work is qualified, if their rate of turn out of work can reach 98% even 100%, they will have bonuses they deserved.c) A school(for the teaching staff only)Different teacher teach different students, but the teacher job is really a difficult and hard work. So it is essential to give each of them a basic pay no matter how well their teaching level is or what educational background they have. But at first they should obey the rule that attend class and teach students in weekdays. As we know, Saturday and Sunday are both teachers and students holiday. If teachers are willing to sacrifice their personal leisure time and devote their leisure time to students. They should be given a reasonable bonus. According to the grades of the students of they teach, the grade of their students is better, they will get a better paid of bonuses. Teaching staffs difficult and hard work will never in vain.e) A car assembly factory(production workers only)Different workers in a car assembly factory have different responsibility. Their profit resource is the turnover they actually get minus the wage of workers and carriage of elements of a car. Any car assembly factory need efficient, less time means more profit in unit time. So I suggest the car assembly factory use the way that the piece-work they made will prompt the production workers of a car assembly factory most. Talent workers may get more wages in the car assembly factory because they can assemble more cars during the same length of time, and by this way talent workers bring the factory more turnover, so they deserve more money.f) A window cleaning companyIf workers in a window cleaning company will get basic pay, its so unfair because their wage may get without any labor. Their payments should be decided by the piece-work they made. If they have adequate time, they can clean more windows as many as they can. They can earn very much if they are very diligent or get very limited money if they are lazy. And then, other factors should be considered in a window cleaning company. Different cleaners must come from different place and in different age. Elder workers should have more wages because cleaning window is a very dangerous work, elder people should not have done this work un