The human resources team within an organisation generally has overall responsibility for employee recruitment and setting up the strategies and procedures associated with managing personnel. Their role is crucial in an organisation as they are in charge of finding and securing the right people needed if the business is to survive and move forward in the future. It’s essential to have a quick and smooth process in today’s competitive world if you want to find and hire those best qualified for jobs at all levels. With all the other duties an HR department is responsible for they don’t always have enough time to do as thorough a job as they’d like. To be successful there has to be a plan that outlines how and when to source the best recruits either from within the company or externally. If an organisation wants to attract the right calibre of employee, its essential structures are clear and well-defined. Recruiting from within the company is generally the most cost effective solution, however if there is no-one with sufficient training or qualifications for the vacancy then it will be necessary to recruit from outside.

Recruitment process outsourcing, RPO, can be accessed as and when required, which saves the company money as it doesn’t have to pay full-time members of staff to do the job. Smaller organizations often find it difficult to find the funds for a full-time HR team and although larger organizations may have an HR team it doesn’t necessarily mean they’ll have the particular skills needed for a particular recruitment assignment. A specialist RPO agency can help out in certain situations, for example if there is an unexpected need for a large number of new employees, or the organization needs to source high level employees, including executives and senior management. With competition so fierce its vital companies do everything they can to stay ahead, and effective performance management is just one aspect a recruitment specialist can help you with. Management is important in all aspects of business, from assisting employees to set goals and guiding them in their career development, carrying out performance appraisals and assessments, to arranging compensation and organizational alignment. If these structures are all in place then it will generate a growth in productivity, streamline processes and increase accountability, high-flyers will be motivated and engaged and this in turn will push the company forward and upwards.

The new system uses cameras stationed by QC engineers at key points in the production process. Each time an operation changes or there is a new operation, the cameras are moved, and a new master picture is loaded into the computer by a QC engineer. The camera takes pictures of the units in process, and the computer compares them to the picture of a “good” unit. Any differences are sent to a QC engineer, who removes the bad units and discusses the flaws with the production supervisors. The new system has replaced the 10 QC inspectors with two QC engineers. The operating costs of the new QC system, including the salaries of the QC engineers, have been included as factory overhead in calculating the company’s plant-wide manufacturing-overhead rate, which is based on direct-labor dollars. The company’s president is confused. His vice president of production has told him how efficient the new system is. Yet there is a large increase in the overhead rate. “Three hundred percent,” lamented the president.

“How can we compete with such a high overhead rate? Using the module readings and the Argosy University online library resources, research manufacturing overhead. Cite three examples of typical costs that would be included in manufacturing overhead. Explain why companies develop predetermined overhead rates. · Explain why the increase in the overhead rate should not have a negative financial impact on Borealis Manufacturing. · Explain how Borealis Manufacturing could change its overhead application system to eliminate confusion over product costs. · Describe how an activity-based costing system might benefit Borealis Manufacturing. There are several ways a company can allocate overhead costs to products produced or services provided. Two of these methods are absorption costing and variable costing. This assignment will allow you to explore the two methods of costing and compare/contrast the different uses of each costing system. Using the module readings and the Argosy University online library resources, research absorption and variable costing. Use your research and/or your experiences as a working professional to complete this assignment.

· Explain the differences between absorption costing and variable costing. · Explain, with the help of an example, how a company could use a variable costing system, as well as an absorption costing system. You have the option of using the company you work for as an example. · Explain which method is better for the company being discussed. By the due date assigned, post your response to the Discussion Area. Throughthe end of the module, review and comment on at least two peers’ responses. Write your initial response in 300-500 words. · Read your peers’ answers. · Respond to feedback on your posting and provide feedback to other students on their ideas. Cheryl Montoya picked up the phone and called her boss, Wes Chan, Vice President of Marketing at Piedmont Fasteners Corporation. Wes: “What’s the problem? Wes: “I’m sure you can handle it, Cheryl. Piedmont Fasteners Corporation makes three different clothing fasteners at its manufacturing facility in North Carolina. All three products are sold in highly competitive markets, so the company is unable to raise its prices without losing unacceptably large numbers of customers.

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