Cost Analysis for Decision Making Essay Example | Topics and Well Written Essays - 750 words

Cost Analysis for Decision Making - Essay Example will continue making the containers and performing maintenance.)   Alternative B: Liquid Chemical Co. will continue making the containers, but it will outsource the maintenance to Packages, Inc.   Alternative C: Liquid Chemical Co. will buy containers from Packages, Inc., but it will perform the maintenance.   Alternative D: It is completely outsourced. Packages, Inc. will make the containers and provide the necessary maintenance Alternative A: In case if Liquid Chemical Company opt this alternative in which it will continue to make containers and performing simultaneously, the company will have to incur all the necessary costs as all those costs would be relevant costs needed to make and maintain the current production. Relevant costs pertaining to this particular alternative are full material costs amounting to $500,000, full labor cost which includes cost of supervisors and workers amounting to $500,000 cumulatively. Moreover, the full departmental costs of Dyers’ tha t amounts to $358,000 would also be a part of this alternative. Overall, this alternative would incur $1,717,000. The costs that are not relevant to this particular alternative are contract costs to Packages Inc in relation to maintenance and container, severance cost and pension cost. The advantage of this alternative is that the company will have control over its production pattern, job security of Dyer’s departmental workers etc. ... There will be a reduction of $50,000 in material cost, $90,000 in labor cost and $65,000 in departmental overhead costs. But additional $375,000 contract cost need to be incurred as a result of outsourcing the maintenance task. The main advantage of this alternative is that the company would be in a better position to concentrate on its core activity of making the containers and outsource the secondary activity of maintenance. The disadvantage of this alternative is that it is more costly than alternative A resulting in addition of $188,500. Alternative C: This alternative requires that Packages Inc. should provide containers to Liquid Chemical Company but the Liquid Company should perform the maintenance. This alternative would lead to substantial cost reductions in terms of material, labor and overheads including the departmental head’s salary of $80,000 as his services will no longer be required because of closure of this department. However, he would be compensated by tran sferring to some other department. The main contract fee of providing the containers that amounts to around $1,250,000 would be the most relevant cost in this regard. Overall, this alternative is more costly than previous two alternatives incurring around $1.6m. Alternative D: The final alternative provides Liquid Chemical Company to outsource both making of containers as well as performing maintenance services. This alternative would result in vanishing of all material, labor and overhead costs. At the same time the huge costs relating to contract fees, severance and pension would make this alternative as the most costly alternative as a whole. This alternative would snatch the control of Liquid Chemical Company over the quantity and quality of the desired level. Part

Judith Jarvis Thomson's argument for limited abortion rights Essay

Judith Jarvis Thomson's argument for limited abortion rights - Essay Example Thomson takes issue with this assessment, arguing that a fetus cannot be equated with a born individual since the moment of conception, although she concedes that it is very difficult to exactly ascertain when a developing fetus deserves recognition as a human being. The other point she makes is that on what grounds would pro-lifers oppose abortion when the pregnancy was the result of a rape. Judith Thomson is essentially trying to differentiate between cases of pregnancies that result due to negligence or indifference of either of the partners, and those which arise due to crime. It is on such grounds that the author expects special rights be granted for pregnant women to choose. She also thinks that it is unfair for anti-abortionists to expect a woman to invest so much of her physical and mental resources on a child that she does not want in the first place. The pregnant woman also carries the risk of complications during childbirth, which in some cases could even cost her life. She argues that those who talk about rights of unborn babies should also consider the risk of life to the woman who is carrying the baby. Here too, Thomson asks for special concessions to be made for pregnant woman who fall under high-risk category, namely those who ha ve a history of complications, those who are physically weak or anemic, those who are too poor to take care of themselves, etc. Hence, the author is not in support of indiscriminate practice of abortion, but rather implores the readers to consider the vast gray areas in the issue and seeks a moderate approach from the lawmakers and the society at large. Judith Thomson’s viewpoint on the issue of abortion is not fully compatible with the unique cultural values of our nation’s culture. In its 240 year history, the majority of American people have been religious. The foremost among religions practiced in the country is Christianity, the doctrine of which