文章

澳洲论文代写:澳大利亚低工资增长的因素

澳洲论文代写:澳大利亚低工资增长的因素

David Jacobs和Alexendra Rush的文章讨论了与过去几年澳大利亚工资增长下降相关的担忧。本文对工资增长偏低的原因问题进行了反思,并对其进行了深入的研究。

文章回顾

首先,文章论述了澳大利亚低工资增长的不同因素。本文对通货膨胀预期下降、贸易低迷、劳动力市场闲置等因素进行了探讨。此外,文章还讨论了澳大利亚工资增长的总体下降。人们发现澳大利亚的工资增长有一个巨大的下降。工资增长的下降主要发生在劳动生产率上。本文进一步分析了可能导致澳大利亚工资增长较低的一些因素。

这篇文章进一步阐明了工资增长与失业之间的关系。已经查明,这些公司削减了导致失业问题的工作。据观察,在较短的时间内,这些公司对其产品和服务的需求一直很低。这对工资增长产生了影响。2012年以后,工资有较大的增长(Jacobs & Rush, 2005)。作者还使用了1998年至2012年的WPI增长图表来为工资下降提供资金。此外,他还描述了一个最重要的因素,这是基于工资调整,在最近几次工资急剧下降,导致失业率上升。

澳洲论文代写:澳大利亚低工资增长的因素

与此相关的另一个因素是通货膨胀率。作者描述了通货膨胀率是如何导致低工资增长的。一些与家庭和工会有关的调查也进一步表明预期的通货膨胀率。人们发现,在失业的大部分时期。通货膨胀预期有所下降。当考虑工资时,公司可能也会关心价格。

另一个原因是产品价格和与贸易有关的条款。近年来,由于市场竞争,这些公司的产品价格很低。2012年后,实际消费者工资增长非常缓慢。这导致工资增长放缓。在2012年之前,这些公司很容易承担更高的劳动力成本(Fuhrer et al., 2009)。除此之外,ULC在各个行业的增长都有所下降。

实际汇率是导致工资低增长的另一个指标。作者试图说明,保持均衡和适当的实际汇率是多么重要。近年来,超低碳排放的增长率有所下降,从而提高了全球的成本竞争力。

澳洲论文代写:澳大利亚低工资增长的因素

The article by David Jacobs and Alexendra Rush discusses over the concerns related to the declination of the wage growth which has been observed in Australia over the past few years. The article reflects the reasons question related to low wage growth and have also done the indepth research over the same.

Article review

In the beginning, the article speaks about the different factors through which the low wage growth in Australia can be identified. The article discusses about the factors such as the declination of the expectation for inflation, low trade and the spare capacity in labour markets. Further the article has discussed the overall decline in the wage growth in Australia. It has been found that there is a huge decline in the wage growth in Australia. Mostly, the declination of the wage growth has occurred in the labour productivity. The article has further analysed some of the factors which may prove to be responsible for the lower wage growth in Australia.

The article has further laid down the link between the wage growth and unemployment. It has been identified that the firms have cut down the jobs leading the problem of unemployment. It has been observed that in the shorter run the firms have been experiencing the subdued demands for their goods and services. This has led to have an impact on the wage growth. After 2012, it has been observed that there is a large wage growth (Jacobs & Rush, 2005). The author has also used the WPI growth chart from 1998 to 2012 to fund the Wage decline. Further he has described about one of the most important factors which are based on the wage adjustment that in the recent times wages has sharply fallen which has led to the increase in unemployment rate.

澳洲论文代写:澳大利亚低工资增长的因素

Another factor related to the same is the inflation rate. The author has described the way that how the inflation rate has led to the low wage growth. Some of the surveys which are related to the households and unions have also given the further indication that the expected rate of inflation. It has been found that during most of the period of unemployment. There is a decline in the inflation expectations. When the wages are considered, firms may also be concerned about the prices.

Another reason is the output price and the terms related to the trade. In the recent times the firms have low output prices because of the market competition. After 2012, there is a very slow growth in the real consumer wages. This has led to the lower wage growth. Before 2012, the firms could easily afford the higher labour costs (Fuhrer et al., 2009). In addition to this, the ULC growth has been declined in each and every industry.

The real exchange rate is another specification which has led to the low wage growth. Author has tried to describe that how important is to have the balanced and a proper real exchange rate. There has been a recent declination in the ULC growth rate which has led to the improvement in the cost competitiveness in the world.

新西兰论文代写:组织业务流程

新西兰论文代写:组织业务流程

分析使IT基础设施和操作与组织的业务目标保持一致所需的流程

组织业务流程必须使it基础设施和操作与组织的业务目标保持一致。在我对这门课程的理解中,我可以确定只有当这样的连接存在时,IT基础设施和操作才能以更协调的方式支持业务目标,而不仅仅是提供功能。因此,该公司如何能够在业务流程建模中构建其核心业务将在此有所帮助。公司将通过战略实施和适当的治理来实现正确的协调。此外,还可以实现业务连续性以及所需的备份和恢复子系统。这些更符合为业务目标而存在的风险管理框架。下面将对一些关键流程进行分类并进行讨论,这些流程对于将IT基础设施和操作与业务目标对齐非常有用。

新西兰论文代写:组织业务流程

第一个关键流程将是策略级流程。策略级流程非常重要,因为使用这些流程可以更好地理解业务目标的制定。在组织内合并IT工作时,策略流程还有助于重新定义IT流程如何连接到总体业务目标。IT流程是业务的支持流程。因此,为了获得使用这些支持流程的好处,将它们与目标对齐是至关重要的。在战略管理中,通常有一种倾向,认为它们与工作的层次观点是一致的。我相信,这是很自然的,因为人们倾向于认为组织的过程也与组织的结构相似。由于大多数组织都是层次化的,因此流程也被看作是层次化的。现在,在层次结构中查看IT流程只会将IT流程视为业务策略的驱动程序。然而,这使得IT过程只作为组织的工具。这是一个我最初难以理解的概念。把某件事看作是提高生产力的工具,并把它看作是生产力空间本身的一部分,这两者有什么不同?在外行人看来,差别并不大。然而,作为一个学习过IT治理、管理和操作的人,很难将IT和相关的软件解决方案仅仅看作是工具。将它们视为工具并不会将它们放入管理或治理空间,因为它们只是工具,因此与工具的用户相关联,以便具有任何意义。现在即使在使用简单的软件工具,也可以说软件的使用有它自己的价值。帮助识别网络中的病毒实例的自动化软件版本有其自身的价值,而不考虑安装、管理补丁等的安全团队。

在这种背景下,最高管理层的角色是以一种所有员工都能理解的方式来呈现技术远景,而不仅仅是作为一种工具。他们必须把它看作他们正常工作空间的一部分,这也是管理或治理。他们有必要为组织介绍技术的使用,以便员工更好地理解技术如何帮助他们实现组织目标。我记得读到过,任何客观的表述都必须是明智的。这样的目标将具体到某一点,它将是可衡量的和更多的。在智能目标的背景下对于组织目标,可能会有一些衡量标准。使用IT框架将帮助本组织变得更具竞争力。通过加强沟通过程,管理层将能够让组织员工更好地了解他们如何能够增加商业机会,如何加强协调以满足客户,以及如何进行产品开发等等。

新西兰论文代写:组织业务流程

Analyse processes required for aligning IT infrastructure and operations with the business goals of an organisation

The organizational business processes have to be such that it aligns the IT infrastructure and operations with the business goals of organization. In my understanding of this course, I can establish that only where such a connection exists where IT infrastructure and operations support the business goals in a more coordinated way, instead of just serving functionality. How the company is hence able to structure its core business in business process modelling will be helpful here. The company will achieve the right coordination by IT strategically implementation and by proper governance. In addition, it would be possible to achieve business continuity as well as the required backup and recovery subsystems. These are more aligned with the risk management frameworks that exist for business objectives. Some of the key processes that are useful for aligning IT infrastructure and operations with the business goals can be categorized and discussed as follows.

新西兰论文代写:组织业务流程

The first key process will be the strategy level process. Strategy level processes are important because with these processes, the formulation of business goals is understood better. In incorporating IT works within the organization, strategic processes would also be useful to redefine how the IT processes connect to the overall business goals. IT processes are support processes to the business. Hence for reaping the benefit of using these support processes it is critical to align them to objectives. In strategic management, there is usually a tendency to view them as aligned with a hierarchical view of working. I believe, this is quite nature as people tend to view the processes of an organization as also being similar to the structure of the organization. Since most organizations are hierarchical then it follows that processes are also viewed as such. Now viewing the IT processes in a hierarchical would only consider IT processes as being drivers of the business strategy. However, this makes the IT processes as only tools of the organization. This was a concept that I had trouble understanding initially. What was the difference in considering something as a tool towards productivity and in viewing it as part of the productive space itself? To a layman’s eye, the difference is not much. However, as a person who has taken up this course to understand IT governance, management and operations, it is difficult to view IT and related software solutions as just tools. Viewing them as tools does not put them into the management or the governance space as they are only tools and hence are associated with the user of the tool in order to have any significance. Now even in using simple software tools, it can be said that the software use has values of its own. An automated version of software that helps identify virus instances in the network has a value of its own irrespective of the security team that is in place to install, manage patches etc.

The role of the top management in this context is to present the technology vision in a way that all the employees understand it not just as a tool. They have to view it as part of their normal working space and this is also something being management or governance. It would be necessary for them to present the use of technology in ways for the organization where employees can better understand how it helps them towards meeting organization goals. I remember reading about how any objective formulation has to be SMART. Such objectives would be specific to the point, it would be measurable and more. Now in the context of the SMART objectives then for organization goals, once again there might be some measure. The use of the IT framework will help the organization to become more competitive. By enhancing communication processes, the management would be able to give the organizational employees a better vision of how they could add to the business opportunities, how they could work towards enhancing coordination so as to satisfy the customers and how to work on product development and more.

论文代写价格:你能逃离网络吗?

论文代写价格:你能逃离网络吗?

网络及其特点

颠覆是当代文化中的一个新词,它与创业和创业联系在一起。它主要是为了扰乱一种正常运作的文化现象,并打破它来吸引消费者对新产品的注意力。这是一种进步,还是仅仅是一种寻求关注的策略?Lepore(2011)谈到了颠覆的危险,以及它是如何建立在不可靠的证据、焦虑和恐慌的综合因素之上的。网络文化自人类诞生以来就一直被人类所吸收,但它并没有出现可追溯的行为,其有效性和必要性从未受到质疑。它被盲目地接受为一种新的文化规范和一种随着时间的推移而成长和繁荣的手段。创新者盲目地倾向于破坏已经运转正常的东西,导致一种恐慌模式,文化的新旧性格特征变得过时,什么都看不出来。事实上,人类一直在适应新的生活方式,从未满足于单一的生活方式。这种颠覆性的态度或文化方面是一种危险的性格特征,它悄无声息地进入我们的生活,抓住了我们每天吹嘘和实践的文化。

Certeau和Rendall(1984)显然在当代文化中提出了生产和消费的要素,在当代文化中,消费者解释产品并消费它,使生产得以生存。这些因素似乎是相辅相成的,而不影响彼此存在的理由。作者强调消费者在消费产品或服务时“使用”它。这就是让人类困惑的地方,他们应该如何处理这些可用的生产单位。消费是一种现象,它已经将文化纳入其中,生产也因此繁荣起来。消费者是沉默的观察者和体验者,当产品被使用时,对他们来说什么都不重要。在日常的生活实践中,隐藏着一系列通过人类自身而起作用的相互关联的活动,而沉默的社会经济秩序支配着社会的日常实践和信仰(Ottwell and Stealey, 2010)。这个社会似乎被这种强加于人的一系列行为所欺骗,这些行为可以使它成为自己的使用和处置手段。要摆脱这种文化因素的干扰实在是太难了,因为它与整个社会的生计息息相关。只有当缺乏正常运转的生活和文化所造成的日益恶化的影响内在化和为人所知时,才能避免这种文化态度。

论文代写价格:你能逃离网络吗?

麦克卢汉(2014)讨论了媒体对人的影响,并要求反思媒体作为人的延伸的问题。他认为,生活在活动中,为体验每一刻而生活,在新时代的文化中迷失了,生活在网上记录生活。科技和社交媒体的这种恶劣影响对社会及其包容基础上的生存都是危险的,因为自恋一旦超越了自身的极限,就没有任何东西可以拯救自己。当自恋抓住了人的理性,甚至不让人内在的灵魂去思考其所有行为的后果时,道德和伦理将作为不朽的名字和实体留在记忆中。当人们观看媒体时,就会产生媒体是否成为人的延伸的问题,这显然引发了关于媒体的真实性及其对人的影响的许多其他问题。这可能与人如何感知外部信息,并将其形成成为自己的一部分的强烈信念有关,因此,人成为媒体的猎物,媒体对他的推理产生了巨大的影响(Elwell, 2010)。人的身份是他向每个人和社会展示的东西,但这种身份是他自己的还是受到媒体的强烈影响?这可能会让人思考人类的推理能力,思考他在追求什么,快乐还是痛苦,以及他与自恋者思维的不断接近。此外,忘记他人,只为自己而活,从而破坏了社会的精神观念及其存在和相关性。媒体在人们的生活中根深蒂固,从人们开始理解媒体的那一天起,它就一直伴随着人们。这令人惊讶地提出了一个问题:人类是有资格拥有自己独特的存在,还是只是媒体想让他思考的一个延伸。在这种情况下,媒体获胜,将一种思想强加于人,人将媒体作为当代文化的一部分,唤醒了对人的个性和身份的破坏,这是人存在的原始状态。当影响局限于自身的地位,不与人的内在信仰体系相融合时,有意地逃离媒体的陷阱是可能的。

论文代写价格:你能逃离网络吗?

The network and its character traits

Disruption is a new buzzword in contemporary culture and is being associated with entrepreneurial and business start-ups. It is primarily meant to disrupt a smooth functioning cultural phenomenon and break it to attract attention of consumers toward a new product. Is this progress or simply a tactic of attention seeking? Lepore (2011) talked about the perils of disruption and how it is founded on the combined elements of shaky evidence, anxiety, and panic. The networked culture in which humankind has been absorbed since its advent is not seeing a retrospective action and its validity and necessity is never been questioned. It is blindly being accepted as a new norm of culture and a means of growing and prospering with time. The innovator is blindly inclined toward disrupting what is already functioning smooth, resulting into a panic mode where the old and new character traits of culture becomes obsolete and nothing is perceptible. In fact, humankind keeps adjusting with the new modes of living and never settle to a single mode of living. This disruptive attitude or aspect of culture is a dangerous character trait that enter our lives without notice and grips the very culture we boast about and practice every day.

Certeau and Rendall (1984) apparently brought forward the elements of production and consumption in contemporary culture in which the consumer interprets the product and consumes it allowing production to survive its life. These elements seem to complement each other without interfering into each other’s reason of existence. The author presses on the subject that the consumer while consuming a product or service ‘makes’ use of it. This is what confuses mankind into what they are supposed to do with these available units of production. Consumption is a phenomenon that has gripped culture into its fold and production thrives on it. The consumer is the silent observer and experiencer to whom nothing matters when the product is used. There is a hidden series of linked activities in the daily practice of life that act itself through humans and the mute socioeconomic order dominates the society’s everyday practice and belief (Ottwell and Stealey, 2010). The society seems to be sold to such imposed series of actions that can bring it to its own means of use and disposal. Escaping this cultural element of disruption is way too difficult, as it is linked with the livelihood of the society as a whole. Escaping this cultural attitude is possible only when the deteriorating impacts of the absence of a smooth functioning life and culture are internalised and known.

论文代写价格:你能逃离网络吗?

McLuhan (2014) discussed the impact of media on man and demanded introspective questions about media being an extension of man. He is of the thinking that living in activity and living for experiencing each moment are lost in the new age culture of living for documenting life online. This dastard impact of technology and social media is dangerous for society and its survival on an inclusive basis, because narcissism when crosses its own limits leaves nothing for its own rescue. Morality and ethics will remain as monumental names and entities in memories when narcissism grips the reasoning of man, not even leaving the very inherent soul of man to think about the consequences of all its acts. When man watches media, the question arises whether the media becomes an extension of man, which apparently raises multiple other questions about the authenticity of the media and its impact on man. This may be associated with how the man perceives external information and forms it into strong beliefs that becomes a part of himself, and thus, man becomes a prey to media and its magnanimous impacts on his reasoning (Elwell, 2010). Man’s identity is what he shows to everyone and society, but is this identity his own or influenced by strong impositions of the media? This may bring one to think about the reasoning abilities of man, about what is he seeking, pleasure or pain, and about his incessant closeness to narcissist thinking. In addition, forgetting about everyone else and living for himself alone, thus destroying the mental notion of society and its existence and relevance. Media is ingrained in man’s life from the day when he starts understanding and it stays with him till the end. This surprisingly raises a question whether man is eligible to his own singular existence or is just an extension of what media wants him to think. Media wins in such cases to impose a thought and man accommodates media as a part of contemporary culture, awakening the destruction of man’s individuality and identity that is primeval to his existence. Escaping the snare of media is possible deliberately when the impact is limited to its own standing and does not mix with the internal belief system of man.

代写essay:大学生人格五因素模型与积极应对的关系

代写essay:大学生人格五因素模型与积极应对的关系

作者Casey Straud是美国劳德代尔堡诺瓦东南大学心理研究中心的临床心理学研究员。该研究报告的合著者玛丽·麦克诺顿-卡西尔和罗伯特·福尔曼是美国德克萨斯大学圣安东尼奥分校UTSA Circle One心理学系的研究人员。本文发表于2015年《个性与个体差异》第83卷。本文试图识别应对的性格方面。探讨了积极应对和预防应对两种不同的应对方法。作者利用实验数据分析了五因素模型(FFM)在积极应对和预防应对中的作用。该实验包括251名参与者,他们被委托完成很少的具体问卷。本研究结果显示五种人格特质均与积极应对及预防性应对有显著相关。此外,研究证明,开放性和自觉性是两种应对方式的外推,而神经质和外向性只是前摄型应对的外推。这篇研究论文是对我自己研究课题方向的一个有价值的补充,使我对课题的理解更加清晰。

代写essay:大学生人格五因素模型与积极应对的关系

巴特利,c, E。罗施(2011)。应对日常压力:责任心的作用。人格与个体差异,50(1),79-83。doi: 10.1016 / j.paid.2010.08.027。

注释:

这篇研究论文的作者Carrie E. Bartley和Roesch, Scott C是美国圣地亚哥州立大学心理学系的研究人员。本文发表于《个性与个体差异》第50卷第1期。1. 本文主要研究当代大学生所面临的心理困境的上升。学生的压力水平越高,可能与愤怒、暴力、焦虑和抑郁等心理指标的表现增加有关。新环境和缺乏支持成为学生应对能力薄弱的新压力源。本研究的重点是研究详细的应对方式对积极情绪(PA)和责任心(C)之间关系的影响。测量每天的压力源以及应对这些压力源的策略。参与者还被要求完成五因素人格模型的实验。“以问题为中心”的处理方式适度促进了C和PA之间的联系。本研究的结果将有助于我对这一课题研究的理论理顺和理解。

代写essay:大学生人格五因素模型与积极应对的关系

The author Casey Straud is researcher at Clinical Psychology, Center for Psychological Studies, Nova Southeastern University, Fort Lauderdale, United States. The co-authors Mary McNaughton-Cassill & Robert Fuhrman are researchers at Psychology Department, One UTSA Circle, University of Texas at San Antonio, United States. This paper was published in the 83rd volume of journal “Personality and Individual Differences” in 2015. The paper attempts to recognize dispositional facets of coping. The two different methods of coping are explored by the authors namely, the proactive coping and the preventative coping. The experimental data is used by the authors to analyse the part played by the Five Factor Model (FFM) in both proactive coping as well as preventative coping. The experiment involved 251 participants, which were entrusted to complete few specific questionnaires. Outcomes of this research demonstrates meaningful correlation between all the five personality characteristics with proactive as well as preventative coping. Furthermore, the research proves that the Openness to Experience and Conscientiousness were extrapolative for both methods of coping, whereas Neuroticism and Extraversion were merely extrapolative of the proactive type of coping. The research paper is a valuable addition in the direction of my own research topic and streamlining the understanding the subject with more clarity.

代写essay:大学生人格五因素模型与积极应对的关系

Bartley, C. E., & Roesch, S. C. (2011). Coping with daily stress: The role of conscientiousness. Personality and Individual Differences, 50(1), 79–83. doi:10.1016/j.paid.2010.08.027.

Annotation:

The authors of this research paper, Carrie E. Bartley and Roesch, Scott C, are researchers at the Department of Psychology, San Diego State University, United States. This paper was published in the journal “Personality and Individual Differences”, 50th volume, issue no. 1. The paper concentrates on the rise of psychological distress faced by the modern day college students. The greater stress levels among the students could be associated by the increased demonstration of psychological indicators, like anger, violence, anxiety and depression. The new environment and lack of support act as new stressors which makes coping capabilities of students weak. This research focus on examining the impact of detailed coping approaches on the association among positive affect (PA) and Conscientiousness (C). The experiment was conducted with 366 individuals of multi-ethnic group consisting of Caucasian, Asian American, Hispanic and African American participants. The daily stressors were measured along with the coping tactics that could be used to handle those stressors. The participants were also made to accomplish the experiment of the Five-Factor Model of Personality. The “Problem-Focused” coping moderately facilitated the association amongst C and PA. The results of this research would help to rationalise and comprehend the theories for my study of the topic.

ps代写:可变成本法和吸收成本法

ps代写:可变成本法和吸收成本法

在上面的例子中突出的另一个重要方面是,如果公司的销售低于生产,那么在吸收成本的情况下可以实现更高的利润。在生产等于销售的情况下,无论是吸收成本还是可变成本,盈利能力都是相同的。因此,Maria Crane的建议肯定能在财务报表中体现出较高的利润

如果采用吸收成本法,则作为间接费用的一部分发生的成本分为两部分,一部分用于流动资产的开发,即资产负债表上的存货,而另一部分在损益表中作为费用突出显示。这就是在财务报表中应从外部核算间接费用的方法。

另一个突出的方面是内部报告。正如上文所强调的,如果采用吸收成本法,则一旦实现销售,则将成本视为费用,将其视为库存。因此,如果实现低销售,与制造间接费用相关的大部分成本将作为库存消化。因此,虽然盈利能力会提高,但库存会大量积压。换句话说,在吸收成本法下,管理者可以通过建立库存、生产更多的产品来实现不良的激励,因为库存吸收了固定的制造成本,从而导致经营收入的增加。因此,Maria Cane建议采用吸收成本法,这种方法适用于外部报告,也适用于内部报告,这可能不是正确的决定(Watts and Zimmerman, 1986)。

ps代写:可变成本法和吸收成本法

为了克服上述与吸收有关的不足,可以采用数种方法进行内部报告的成本计算。首先,可变成本法也可以与吸收成本法一起使用。这是因为可变成本法产生的营业利润与吸收成本法产生的营业利润相同。因此,比较可变成本法和吸收成本法的营业利润,重点是由于未售出的单位或不需要的库存累积而操纵营业利润。

除上述外,管理当局可采取若干步骤,以减少吸收成本法的不良影响。其中一些如下:

重点做好库存计划,减少管理积压库存的自由。

持有费用的组成部分可以包括在内部会计制度中,这将作为产生过多存货的抑制因素。

这些方面导致基于内部报告的吸收成本法的更好的业绩评价。

ps代写:可变成本法和吸收成本法

Another important aspect which has been highlighted in the above example is that higher profits can be realized in case of absorption costing provided the sales of the company is lower than production. In case the production is equal to sales, the profitability will be same from both absorption and variable costing. Thus, the suggestion by Maria Crane can certainly lead to high profits to be shown in the financial statements

In case of absorption costing the cost incurred as part of overhead is divided in two parts, one of which goes into development of current assets i.e. inventory on the balance sheet, while the other component is highlighted in the income statement as expense. This is the way in which overhead cost should be accounted externally in the financial statements.

Another aspect that has been highlighted is that of internal reporting. As highlighted in the above discussion, in case of absorption costing the cost is considered as expense once sales are realized else, it is considered as inventory. Thus, if low sales is realized, most of the costs related to manufacturing overhead will be absorbed as inventory. As a result of this, although the profitability will increase, there will be huge pile up of inventory. In other words, undesirable incentives can be achieved by the managers under absorption costing with respect to build up of inventory, production of more units as inventory absorbs the fixed manufacturing cost and result in increase of operating income. Therefore, the suggestion of Maria Cane to use absorption costing, which is suitable for external reporting for internal reporting as well may not be correct decision (Watts and Zimmerman, 1986).

ps代写:可变成本法和吸收成本法

To overcome the above deficiency related to absorption, costing for internal reporting several methods may be employed. Firstly, variable costing method may also be used along with the absorption costing method. This is because same amount of operating profit is generated by variable costing as generated by use of absorption costing. Thus, comparison of operating profits from variable costing and absorption costing highlight the manipulation of operating profits as a result of unsold units or undesirable build-up of inventories.

Apart from the above, several steps may be taken by the management to reduce the undesirable effects of absorption costing. Some of these are as follows:

Focus on proper inventory planning in order to reduce the freedom of management to build up excess inventory.

Carrying Charge component may be included in the internal accounting system that will act as disincentive for creating excess inventory.

Such aspects lead to better performance evaluation based on absorption costing for internal reporting.