Tuesday, May 19, 2020

Personal Reflection Paper - 1149 Words

Personal Reflection Paper Chris Sanchez January 5, 2011 Psychology 400 David Lagerson Personal Reflection paper Self and the concept of self is an interesting topic to many including, psychologist sociologist, philosophers and countless others trying to define the idea of self and what it means to each individual. Every individual has a different idea and thought about self and how self makes up their entire being. Self is made of the human’s own biology his or her cognitive process and perception of one self compared to others. This paper is going to look at the concept of self and how this relates to real-life situations affects a person’s self efficacy and esteem. According to Myers (2010) the concept of social†¦show more content†¦Individual’s more often then not want to appear consistent with their convictions and actions and never incontinent so he or she will attempt to correspond these together for one self presentation and feel a cognitive dissonance. Which is a feeling of his or her convictions and or actions not matching. This will cause a lack of harmony and tension (Myers, 2010). An example of this is would be cigarette smokers being less likely than the non-smoker recognizing and consider that smoking would be hazardous to one’s health. The confidence in your own abilities and functioning with a sense that you will be effective and competent performing a task is self-efficacy. Ultimately, it is an individual’s belief in their own ability and trying to make behaviors consistent. It is so important to have self-efficacy because the individual has to believe that he or she can and will create a successful outcome by their actions and behavior. If not the motivation and their inner drive during hard times would be non existing due to fact of failing would be the only outcome. Motivation is a key factor when discussing someone’s efficacy. A person’s motivation will either rise or fall due to the individual’s efficacy and relate to their helplessness, anxiety and or depression. Self-efficacy is easily confused with self-esteem yet they are veryShow MoreRelatedReflection Paper On Personal Reflection1594 Words   |  7 PagesPersonal Reflection: 1. What is it like to participate in this project in general – what did you learn? I learned that there was much to teaching a lesson that I had not expected. For example, like I said in the paper earlier, Erin developed a misconception in the middle of the lesson. We had discussed misconceptions in class, but being forced to deal with a learner misconception on the spot really put a few ideas into perspective for me. 2. What was is like to have to target a learner’s ZPDRead MorePersonal Reflection Paper1371 Words   |  6 PagesThat is why Id like to take the time to explain a few important topics on invidious comparison and vicarious traumatization, such as; how to stop invidious comparison, identify strategies that I currently use to avoid vicarious traumatization in my personal life, how those strategies will help me avoid vicarious traumatization as a human service worker and what strategies I could develop to avoid it as well. I myself have compared myself to others at such a level that it did damage to my own self-esteemRead MorePersonal Reflection Paper1064 Words   |  5 PagesSession One: Jason was administered the A.P.S. and told about how the results would help reveal and understand his strengths and weaknesses. I wrote down some pertinent family information as well. Session Two: Jason and I began to discuss temperament and what it means and how it relates to personality. Jason is an introvert and a loner and very private person. We talked about how that people drain his energy and that possibly he needed a few moments when he can to step out of the room to beRead MorePersonal Reflection Paper1148 Words   |  5 PagesThe person that I talked about for this paper was my grandfather, Richard Davidson. I wanted to talk to him because I didn’t know as much about his past and knew that he has strong opinions about the world and how it has changed. I also wanted to talk to him because I was interested in hearing how the world has changed from one of my older family members that grew up in the United States specifically as I was interested in seeing how much I could relate myself to what we talked about. There was alsoRead MorePersonal Reflection Paper On Counseling979 Words   |  4 PagesPersonal Reflection Paper There are a number of historical theories in counseling, which have been used to assist clients during the counseling process. This week’s readings provided quite a few concepts from counseling theories which emerged around the mid-to-late twentieth century. These concepts come from the Adlerian therapy, reality therapy, and person-centered therapy. Within these therapies there were a few concepts that were valuable and interesting to me. Many coincided with my views onRead MoreManagement Personal Reflection Paper1631 Words   |  7 PagesMyers Briggs Personal Style Inventory, Helping OB assessment, and Emotional Intelligence OB assessment, we can begin to focus on these aspects of our personality and use them to our advantage. Using these specific assessment tools, I will look at my results and analyze them to identify my personal abilities and faults. Furthermore, I will take this analysis and describe how I can use these results in the workplace. Myers Briggs Personal Style Inventory Analysis The Myers Briggs Personal Style InventoryRead MorePersonal Review And Reflection Paper1262 Words   |  6 PagesPersonal Review and Reflection Paper During the journey of my education, it was important to review and reflect on the activities and learning objectives that were completed. The purpose of this assignment was to discuss what was learned and what needed to be improved for the seven assignments that were required for this course, identify three valuable strengths with supporting evidence, identify three areas that need to be strengthened with supporting evidence, and list three goals with specificRead MoreReflection Paper On Personal Leadership1339 Words   |  6 PagesPERSONAL LEADERSHIP REFLECTION PAPER FIRST SERGEANT JERRY D. HOLEMAN INDIANA STATE POLICE SESSION: 270 SECTION: 5 I am excited to reflect on my personal leadership style and how I got where I am today. I will discuss and use examples from my past experiences from the United States Marine Corps, as a coach, community leader, and within the Indian State Police. As a United States Marine for eight years, I have obtained many leadership qualities, such as integrity, loyalty, unselfishness, sacrificeRead MorePersonal Reflection Paper : Internship Reflection2218 Words   |  9 PagesInternship reflection 1 For my internship I have chosen to do something that I am extremely passionate about. I have chosen to become a nanny for the summer. While this is a job that is very common and may be less structured than other organizations involving parents and children, I truly love the job that I do. It allows me to build a one on one connection with the children and the parents. As a speech pathology major this is something that is really important to me. I have always loved kids andRead MorePersonal Ethics Reflection Paper2135 Words   |  9 Pagesresults. These ethical lenses are why I like to use my personal reasoning skills and intuition to balance between living into my flexible principles and determining the greatest good for individuals. My ethical perspective is based off personal experiences, thought and my community, per Catharyn Baird in Everyday Ethics (2012), they are my beliefs and how I choose to see situations. In the end, this process will help me truly reflect on my personal values that are important to me when making decisions

Wednesday, May 6, 2020

Bsnl Review of Literature - 1570 Words

REVIEW OF LITERATURE CUSTOMER SATISFACTION Customer Satisfaction, a business term, is a measure of how products and services supplied by a company meet or surpass customer expectation. It is seen as a key performance indicator within business and is part of the four perspectives of a Balanced Scorecard.In a competitive marketplace where businesses compete for customers, customer satisfaction is seen as a key differentiator and increasingly has become a key element of business strategy.There is a substantial body of empirical literature that establishes the benefits of customer satisfaction for firms. MEASURING CUSTOMER SATISFACTION: Customer Satisfaction, a business term, is a measure of how products and services supplied by a company†¦show more content†¦So a strategy to overcome this obstacle might include looking within our own organizations for answers. There are individuals within most organizations who have a depth of institutional knowledge as well as organizational expertise. These individuals will no doubt be very familiar with the organizations goals and objectives and will be instrumental in developing the customer service plan. As these experienced individuals train and mentor less experienced members, many of theorganizational training objectives are accomplished in-house. As with other objectives, the results of measuring and evaluating the training plan provide a basis to recognize and reward motivation and promote success. Implemented correctly, an effective customer service plan leads to a more effective and efficient workforce. Invaluable knowledge and skills are gained by search--problem solving is a natural result. Likewise, we gain a greater understanding of what we do and how it impacts others. Inherent in the process, we learn what others need from us and how we can support them in their efforts to improve customer service. The ultimate reward for management is customer satisfaction provided by a skilled and committed workforce able to solve problems and understand the importance of effective customer service. NEED FORShow MoreRelatedEmployee Retention14999 Words   |  60 Pagesrecruiters to hire professionals with right skills set all over again. Thus the focus has shifted from numbers’ to ‘quality’ and from ‘recruitment’ to ‘retention. So for his companies The two telecommunication service providers selected for this study are BSNL and VODAFONE. The aim of the research is to provide an insight into the rapidly emerging issue of employee turnover in the telecom sector of India, describing how business intelligence helps in Employee Retention. Business Intelligence (BI) is a managerRead MorePros And Cons Of Telecom Industry1231 Words   |  5 PagesIdea Cellular 2. Telenor and Airtel 3. R-com and Aircel 4. MTNL and BSNL 5. TATA and Reliance 6. 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Objectives: To understand challenges opportunities existRead MoreMarket Research on Lux Soap4035 Words   |  17 Pagesthe questions as, what is the most preferred telecom company, what is the reason for the switching of customer loyalty from one telecom operator to another, etc. INDEX * Introduction * Research Problem * Research Objective * Literature Review * Customer Perception and Expectation of MNP * Mobile Phone Usage Among the Teenagers and Youth in Mumbai * Impact of MNP on Mobile Users Switchover Behavior * Mobile Phones amp; Consumer Kids * Mobile Phones for Youngsters: NecessityRead MoreRole of Crm in Telecom Sector 5340 Words   |  22 Pagessole responsible body for these. In march 1999, a new Telecom policy (NTP) was established with a new scheme of revenue sharing whereby 8-12% of the revenues were to be paid to the govt. Bharti started its services in March, 2001in Delhi Mumbai. BSNL launched services in Kolkata Bihar in Jan 2002. Year History of Indian Telecom Sector 1851 First operational land lines were laid by the govt. near Calcutta 1881 Telephone services were introduced in India. 1883 Merger with the PortalRead Moreâ€Å"Role of Crm in Telecom Sector†5349 Words   |  22 Pagessole responsible body for these. In march 1999, a new Telecom policy (NTP) was established with a new scheme of revenue sharing whereby 8-12% of the revenues were to be paid to the govt. Bharti started its services in March, 2001in Delhi Mumbai. BSNL launched services in Kolkata Bihar in Jan 2002. Year History of Indian Telecom Sector 1851 First operational land lines were laid by the govt. near Calcutta 1881 Telephone services were introduced in India. 1883 Merger with the Portal systemRead MoreThe Future Lies With Those Companies Who See The Poor As Their Customers Essay1535 Words   |  7 Pagespeople. Besides urban and semi - urban areas, rural India has a huge potential. Indian corporations have now recognized the importance of rural markets. It is evident from the efforts made by the companies like Coke, ITC and Hindustan Unilever Limited, BSNL have initiated rural approach through strategic initiatives such as e-choupals and project shakti. In case of white goods and automobiles, the difference between prices of national and foreign brands have been narrowed down. Bargaining power of consumersRead MoreLiterature Review on Acceptance Level of Different Service Providers in University Campus3074 Words   |  13 PagesLiterature Review Submitted by : Adhil Ahmeh Sagir Deepak George George Thomas K Mahesh Kolary Amit Kumar Das Literature review Introduction Mobile  phones, which were introduced around a decade ago  in1995–1996  in  India, are becoming the dominant means of accessing communication. At the end of 2005–2006, there were 90 million  mobile subscribers  in  India  in  comparison to 50 million subscribers for landlines. Indian mobile subscriber base has now reached 617.53 million users, while numberRead MoreA Research Study On The Human Resource Department2094 Words   |  9 Pages With this brisk advancement, the essential for arranged specialists is sure to climb accordingly is the necessity for get ready. Various top players, for instance, Bharti Airtel, BSNL, Vodafone Essar, Reliance Communications, et cetera are spending a gigantic whole on planning and headway. Get ready is a methodology through which an individual enhances and adds to his viability, point of confinement and practicality at work by improving and updating his understanding and appreciation the aptitudesRead MoreStudy on Customer Satisfaction and Attitude Towards Idea and Vodafone3185 Words   |  13 Pageschapter gives an overview of telecommunications. It also consists of the objective, scope and limitations of the study. The second chapter is the literature review. The third chapter is the Company profile of Idea and Vodafone. The fourth chapter includes the results and discussion. And the fifth chapter includes the conclusion. LITERATURE REVIEW 2.1 Customer A customer is an individual who purchase or has the capacity to purchase goods and services offered for sale by marketing institutionsRead MoreAirtel a Study of Consumer Satisfaction on Airtel4474 Words   |  18 Pages 7-10 Company profile 11-17 Product profile 18-20 Literature review 21-24 Chapter-II Objectives of the study 26-27 Limitations of the study

ABC Costing Technique Embraces the Contributory Relations of Cost

Question: Discuss about the ABC Embraces the Contributory Relations of Cost Drivers. Answer: Introduction Activity-based costing (ABC) is a costing technique used to measure the expenditure and routine of activities, assets, and cost items. Particularly, resources are allocated to tasks; then the tasks are allocated to cost canters by their use. ABC embraces the contributory relations of cost drivers to tasks. Subsequently, ABM (Activity-based management) is a method that concentrates in managing tasks routinely with the aim to improve the significance that consumers realize and yields from the provision of this value. ABM embraces the examination of cost drivers, task inspection, and measuring of performance; this technique draws on ABC as its main data source. By the use of ABC data, ABM concentrates on redirecting and improving the application of resources to add the worth produced for consumers even other interested parties. In the current competitive world, entities need a dependable cost method and appropriate cost information to endure. By the use of an ABC, technique administrators will acquire perfect information on the actual cost of manufacturing products, the cost of services offered, the cost incurred in processes, activity costs, the cost of distribution channels, cost of maintaining consumer segments, contract costs, and the cost of projects. These rely upon o the examination of system costs the design of ABC and its implementation and the continuous improvement of the system. ABM installation is aimed at improving efficiency, reducing expenditure and asset employment. The system can enhance the competence of organization's resources by decreasing machine downtime, elimination of defective activities absolutely, processes and enhance the effectiveness of the company's resources. Gains from established ABM are determined by a decrease in costs, increase in revenues in the course of better resource employment and cost evasion. Literature Review Particular applications of ABM in companies today incorporate attribute analysis, making strategic decisions, benchmarking, analysis of operations, productivity/price analysis, and process enhancement. ABC/ABM systems apply numerous attributes for a particular cost. The attribute allows an entity to conduct examination on diverse dimensions of an administrative problem applying the similar essential storage of data. According to (Bjornenak Falconer, 2002: 504),the move from ABC to assess the profitability of products to ABM for management control and to support decision making has been enhanced by the increased application of ABC/M in diverse types of industry, to dissimilar functions in an organization and ABC/M complementarities to latest high-profile accountancy and managerial models. ABC and ABM techniques offer a basis and the understanding for drawing better decisions relating to prices, executive, and enhancement of goods produced and services. They applied to enhance determination cost dynamics structures used in business activities. The two techniques have principles to enable managers to comprehend the product and customer productivity and business process costs, and how to develop them. ABC/ABM applications are very efficient tools for enhancing better company performance in several areas. A company can recognize the influence the two techniques i.e. ABC and ABM if correct persons access correct information for the purpose of improving performance. In the research carried out by (Jarvenpaa, 2007; AkaranyYazdifar, 2007; Askarany et al., 2007) they indicated that ABC/ABM are crucial innovations that are mostly associated with the thinking that data provided could be extremely perfect and comprehensive than the one given by conventional costing techniques. Furthermore, these methods have achieved in enhancing decision-making and intriguing control in a better way to improve the industry administration According to the study conducted by (Bescos et al., 2002; Cohen et al., 2005) it indicates that ABC/ABM techniques are motivated by the urge of increasing consumer profitability, so as to gain correct and significant cost data for price determination or budgeting, to update cost systems, develop expenditure control and advance company processes, to achieve the current administrative requirements, to develop product effectiveness. Though the performance process has also limitations and has setbacks including resistance to change in companies; lack of proof in costs of achievement and implementation risks; nonexistence of technical knowledge required to successfully implement the techniques; the unwillingness of staff or management; lack of assurance about top management support; complexity in identification and selection of tasks; challenges when gathering information on these systems. Apart from organizations that have adopted ABC, some entities consider ABC a prospect. The study conducted by (Bescos et al., 2002; Cohen et al., 2005, Askarany Yazdifar, 2007) found out that the key reasons for opposing the implementation of these techniques could include, contentment in the currently established cost systems, failure by management support the embraced systems and lack of attention, implementing the systems is also coupled by elevated expenditure, a lot of time and extra resources are consumed. Analysis ABC system has attracted the concern from the academic and professionals from after coming up at the end of 1980's as indicated by, Bjornenak Falconer, 2002. Towards the end of 1990's and the beginning of 2000's Bjornenak and Falconer did a study about the growth of ABC/M journal in the period of 1987 and 2000. They started their study in the year 1987, being the same year that the first journal was published on ABC/M was seen. The publication created the foundation of their as they analyzed accounting literature only on ABC/M both in functional and academic study journals. ABC and ABM have been used largely in the service sector and in the production sector. The general aim of these two techniques in service companies is identical as in production companies. Managers require very accurate information relating to goods or services costs. The basic method of activity identification, activity expenditure categories and cost centers are also applicable in service sector as well as in manufacturing. ABM consists of both cost and process elements. The cost element puts forward cost information relating to resources, objects and cost elements of concern. The rationale of element is putting in place the precision of product costing, services costs and other cost elements. While, the intention of process element is presenting information relating to activities done in the organization, the reasons these activities are done and how better they are carried out. The discouraging truth about Activity Based Costing is that the implementation success is below the exp ected rate because there is a lot of failure due to poor motivation in the progress of implementation. This is as a result of poor planning and lack of initiation from the involved department. On the other hand over usage of ABC information compromises the credibility of the system While analyzing the empirical literature, we still have interested parties in ABC in the last few years supported by the publications. This sequence of publishing is coupled greatly by studies of accounting field Furthermore, from particularly consultancy firms. Research by these professionals embrace the idea that ABC encourages rationality, competence, and eventual productivity as per the study of (CarwinBouwman, 2002; JonesDugdale, 2002; Cohen et al., 2005; HooperMajor, 2007); some researchers indicated that ABC embraces value attracting effects the decisions on prices and revenue performance, ABC system enhances better pricing of goods, consumers, and markets; ABC eliminates less significant competitor pricing while in the decision making process as indicated by the study conducted by (Lere, 2000; Maiga Jacobs, 2003; Cardinaels et al, 2004) while some researchers considered that ABC technique permitted consumer satisfaction, consumer and company productivity examination as indica ted by the research done by (Helgesen, 2007, KuchtaTroska, 2007 and Namazi 2009). In addition to the positive and promotional information, some of the authors aren't convinced on the effectiveness of ABC cost scheme. This was concluded by the studies carried out by (DoschWilson, 2007; DeWayneRoberts, 2007; Stratton et al., 2009). As much as the benefits of ABC and ABM modern systems are evident, the successful application remains the constraint to achieving the benefits resulting from these management techniques. This happens partly because of debates raised that managerial accounting doesn't have qualities of its own and it's just a tool, and not an important element in the decision-making process, this concurs with the study conducted by (Loft, 1995; Granlund Lukka, 1998). Sector issues, such as those of globalized market competitions and variable macro-economic environment are rescuers of internal data accounting, as businesses aim at finding any benefits, however insignificant they are. Until when management accounting worth is categorically established, the value of the two techniques may not be realized. The core challenges organizations encounter in the process of implementing ABC differs the study of Brierley et al (2008) established that, other than Activity Based Cost adopters and those supporting implementation of the technique, some entities embraced ABC and consequently neglected it; studied ABC then discarded it; discarded ABC and in no way investigated the potential application; by no means thought of using ABC and lastly discarded ABC but put in place a system of conducting activity analysis. This is because management considers existing management accounting techniques to be functioning efficiently, expanding businesses are not geared up for ABC, as they consider the system taking a lot of time and resources to implement, individuals that don't work in the accounting department would not comprehend the system and making it impossible to recognize the benefits of the system. The study of (AlMaryani, M.A.H., and Sadik, H.H., 2012) concluded that the fact that entities, in general, make few resolutions devoid of examining costs objectively, perfect information on the costs is vital to the achievement of the majority of entities. The product types sold and wherever they are sold, and the manner in which the products are created and produced are distinctive undertakings that involve the examination of expenses. Applying inaccurate cost information, conversely, the decisions made by organizations will be wrong decisions and can hamper the performance and competitiveness. Regrettably, conventional cost techniques that allocate operational and variable costs of activities by direct expenditure including materials and labor costs can yield wrong information. Conventional cost systems apportion overhead expenditure of indirect tasks based on convention, instead of how expenses are in reality generated and this becomes the major problem. As a consequence, the expe nses of goods and services do not symbolize the demands by the product or service on the company funds. On the centrally, ABC technique provides additional perfect cost information as a result of assigning costs to objects that create the expenses and subsequently apportioning costs starting with the activities then products or services. In contrast with conventional cost methods, ABC concludes that activities lead to expenditure, unlike goods or services, subsequently goods and services simply create demand for these activities. By understanding the cost of activities, entities can recognize activities with utmost potential for reducing cost in the organization. ABC gives a more significant information encouraging entities to improve in areas including getting rid of wastage from marginal activities that are unproductive or unnecessary. Familiarizing workers at every management level as regards the philosophy and technicalities of ABC system could prove a complex undertaking. Staff ought to appreciate systematically the objectives the company wants to accomplish in the course of implementing ABC including how to apply the technique in their tasks. They should be sure that ABC can be successful and it is worth the efforts exercised. To succeed over workers, each corporation requires a perfectly crafted plan including the organization culture and operating requirements. Several operational systems are supposed to be revamped to make sure that workers fully integrate ABC technique to work activities that they don't draw back to their previous practices during stress periods. The traditional accounting systems must be removed as fast as possible. Benchmarking and motivation systems need to be included in the ABC statistics. Decision-making process on the tactical level as well as the managers concerned with decision making and the procedure of establishing them time and again must be considerably changed as well. The key rationale for dismal efforts why the techniques have not succeeded is due to failure of managers in taking the implementation steps. Practically, the steps are complex to take. The challenge biggest challenge in implementing ABC lies in integrating the system into the company's financial structure and to the quality and measurement sections. Several organizations have struggled to employ ABC as a derivative system. However, ABC cannot be established if statistics have not been incorporated into the company's typical financial reporting structure. Once ABC figures are not updated, they can't be merged books of account or will not be circulated broadly since; managers regularly withdraw and go to their conventional figures. Due to this Most organizations come up with separate ABC systems, which are implemented on separate computers. The ABC models that are separate can't be incorporated into authorized financial statements because they are intricate to sustain and typically consider the accepted accounting principles. This implies the information cannot be applied to external financial reporting. Consequently, the reports rapidly will become outdated. Conclusion The focal point of ABC implementation is on correct information about the true product costs, cost of services, processes costs, the cost of organizational activities, distribution channel costs, the cost of maintaining consumer segments, contract costs, and project costs. The study of (Patiar, A., 2016) also indicated that ABM makes this cost and operating information valuable by enhancing value breakdown, cost drivers, and performance measurement to instigate, drive or maintain expansion efforts and in improving decision-making process. While the system is used in a single examination of products' overheads, ABC can create a huge difference. But once a corporation has incorporated ABC to its conventional financial systems, then Activity Based Costing information becomes the performance measure, then the system considerably changes in the manner a company's employees assume. Hence, the standard value of decisions implemented regularly will be immensely higher compared to previously implemented decisions. If it happens in this manner, you are sure the company's performance will become better. Putting in place an activity based costing system can be costly and consume a lot of time. At the same time reports of this system contains information that varies from the conventional systems. It is possible too that the information from some of these systems may not be applicable in decision making processes in the organization. Such situations include; inability of ABC to conform to standards of accounting means the data from ABC cannot be applied for external reporting. This is due to the difficulty in interpreting the ABC figures. Because the process of harmonizing the figures is difficult, the company can use a software to harmonize these figures and in integration of ABC to the system of the company. ABC/M systems improve business processes through apportionment of costs on the basis of product cost drivers or the element leading to the cost of the product. This creates a lead on which products are profitable than the rest, such that the nonperforming products can be improved. It can also be applicable in determining the products that are not valuable and optimal allocation of resources to the effective and most profitable centers. ABC can also be used in in value addition to the continuous advancement of business processes. The activity based costing system accounts for expenses in the same manner that production is done allowing businesses to better comprehend where overheads are allocated to. ABC data can examine and discover wasteful products and expenses that are not necessary such that resources can be used optimally. The system can also be used to in price harmonization of the products therefore improving the quality of the products and services generally as the details of the system are improved in general. This is due to the fact that ABC is fundamentally used to improve the available chances and determine the accrued profits of productivity initiatives and enhances accountability in the allocation of resources in the organization. Companies that have implemented ABC techniques are willing to do away with traditional systems due to the successful rollout and inspiration of the end users to make use of the ABC/M systems and information in their decision making process and cost analysis. Therefore most companies require a calculated approach I order to encourage acceptance by the users. In the event that companies take step by step approaches, to understand and measure their productivity, they will discover that they create enough revenue from a few significant customer base. Therefore, it is important for firms to focus on departmental costs and improve the workers motivation such that they increase their efforts. References AlMaryani, M.A.H. and Sadik, H.H., 2012. Strategic management accounting techniques in Romanian Companies: some survey evidence. Procedia Economics and Finance, 3, pp.387-396 Brierley G, Fryirs, K. Cullum, C, Tadaki, M., Huang, H. and Blue, B., 2013. Reading the Landscape: Integrating the theory and practice of geomorphology to develop place-based understandings of river systems. Progress in Physical Geography, 37(5), pp.601-621 Brierley, J.A., Cowan, Ch. and Drury C., "Investigating activity-based costing in manufacturing industry," Cyprus International Journal of Management, 13 (1), 2008, 21-33; Golyagina, A., and Valuckas. D 2012. Reviewing literature on rolling forecasts, benchmarking and customer profitability: a management accounting perspective (Master's thesis) Klaassen, C.D., and Amdur, M.O. eds., 1996. Casarett and Doull's toxicology: the basic science of poisons (Vol. 5). New York: McGraw-Hill Loureno, A.G., 2013. Analyzing Cost and Profitability using Process-based ABC Namazi, M., 2016. Time-driven activity-based costing: Theory, applications, and limitations. Iranian Journal of Management Studies, 9(3), p.457 Oll, C. and Borrego, ., 2010. A qualitative study of the impact of electronic journals on scholarly information behavior. Library Information Science Research, 32(3), pp.221-228 Patio, A., 2016. Costs allocation practices: Evidence of hotels in Australia. Journal of Hospitality and Tourism Management, 26, pp.1-8 Santana, A., Afonso, P. and ROCHA, A., 2014. Activity Based Costing and Time-Driven Activity-Based Costing: Towards an Integrated Approach. In ICOPEV-2nd International Conference on Project Evaluation, Guimares/PT Siguenza-Guzman, L., Van den Abbeele, A., Vandewalle, J., Verhaaren, H. and Cattrysse, D., 2013. Recent evolutions in costing systems: A literature review of Time-Driven Activity-Based Costing. Review of Business and Economic Literature, 58(1), pp.34-64 Taba, M.L., 2015. Cost accounting practices in African traditional healing: a case study of Makhuduthamaga Traditional Healers (Doctoral dissertation, University of Limpopo) Taba, M.L., 2015. Cost accounting practices, in African traditional healing: a case study of Makhuduthamaga Traditional Healers (Doctoral dissertation, University of Limpopo) Yazdifar, H. and Askarany, D., 2012. A comparative study of the adoption and implementation of target costing in the UK, Australia, and New Zealand. International Journal of Production Economics, 135(1), pp.382-392