When to Consider Planting a Flowering Dogwood Tree

Flowering dogwood is the state tree of Virginia and Missouri and the state flower of North Carolina. It is an extremely popular flowering tree in American landscapes, is beautiful in every season and  a sturdy tree  that can be grown in most yards. Flowering dogwood opens white flowers in April, usually before the leaf display, and will show off and enhance any spring  landscape. If planted on a hospitable site and under a canopy of larger trees, the tree grows fast, sleek and slim -- but it  will be  less sleek and more husky when grown in open sun. Unfortunately, the tree is  too often planted on dry, sunny and alkaline soils and the grower misses its full potential. Habit and Planting Dogwood grows readily from seed but is not easy to transplant. You  will do best by buying a potted  tree at your garden center or bare-root tree at  a nursery.  You can buy bulk bare-root stock at very reasonable prices from the Arbor Day Foundation if you are a member. Always move dogwood with a complete root ball in the early spring and place the transplant a little high in the planting hole. Understory dogwood is a medium tree of about 40 feet with wispy stems. The dogwood occupies a large eastern north-south range in North America -- from Canada to the Gulf of Mexico. The tree is not very hardy if planted beyond its genetic home region so pick a local variety. Strong Cultivars There are white, red and blended versions of flowering dogwood.  Some of the most popular  dogwood cultivars are Cherokee Chief, Cherokee Princess, First Lady, Rubra, New Hampshire, and  Appalachian Spring. Many of these can only be found in local nurseries in the region  where the cultivar does best. Flowering dogwood is hardy through zone 5.

Alterations Of Brain And Immune Function Produced By...

Alterations in Brain and Immune Function Produced By Mindfulness Meditation Problem Statement Davidson et al. (2003) set out to investigate the changes that are involved in biological processes associated with changes in both physical and mental health when subjects pass through series of meditational activities. These changes have not been systematically explored in previous pieces of research even with the widespread growth of meditative methods that have gained popularity in both academic medical centers and hospital in the treatment of an array of pain related disorders and chronic diseases and therefore the need for a deeper investigation. Background With the increased use of what has come to be referred to as mind and body integrative medicine, research on the biological association on mediation is sparse and has only laid emphasis on the changes that occur during the period of meditation as compared to the period after subjects have rested. Although these past pieces of research have been significant in understanding the short-term positive effects of additional activities, they have not analyzed the potential long-term changes that could be more enduring and detected in brain activity as a response to emotional encounters (Davidson et al., 2003). As a result, the experiment established that the brain’s frontal regions exhibit certain forms of positive and negative emotion. Therefore, the study investigated the left sided activation in different anterior regionsShow MoreRelatedEvidence for Changes in the Body and Brain from Mindfulness Meditation2519 Words   |  11 PagesFrom personal experience, mindfulness meditation gives me a feeling of obtaining a healthy mind and body from the attention and peace I obtained. Such feelings resulting from proper practice of mindfulness meditation is not limited to my own testimony though. According to the Satipatthana Sutra, those who practice such in-and-out breathing become â€Å"ardent, aware, and mindful† (â€Å"Satipatthana Sutra,† Accessed on 2010). However, it is unclear whether such reported experience is genuine or has effectRead More Tibetan Meditative Transformation4207 Words   |  17 Pagesleader, Tenzin Gyatso, and the role of religion in everyday life. One particular Tibetan practice which Americans seem to have latched onto is the idea of meditation. Many Westerners see it as a way to improve their lives; and yet meditation, while helpful, may not be all that unique in terms of its effects on occasional practitioners. Meditation is an essential part of Buddhism, the religion which pervades every aspect of the traditional Tibetan life; it was in part this central, unifying ideologyRead MoreEnergy Healing Essay examples10168 Words   |  41 Pagesextolled the benefits of meditation and quiet contemplation. In Islam and Catholicism, Judaism and Buddhism, Hinduism and Taoism, and in religious practice from the Americas to Africa to Asia, the value of sitting quietly, using various techniques to cultivate stillness or focused attention of the mind, has been well recognized. The goals of religious meditation extend far beyond its potential physical health benefits and also extend beyond the scope of this book. Higher human function of body, mind, andRead MoreDeveloping Management Skills404131 Words   |  1617 Pagesenjoyed lengthy stays. Our intention in this book is not to try to duplicate the popular appeal of the best-selling books nor to utilize the common formula of recounting anecdotal incidents of successful organizations and well-known managers. We have produced a book that remains true to, and is based on, social science and business research. We want to share with you what is known and what is not known about how to develop management skills and how to foster productive, healthy, satisfying, and growth-producing

ICT Services and Project Management Components

Question: Describe about the ICT Services and Project Management Components. Answer: Introduction The report covers an analysis and study on various components of ICT services and project management components and brings forward the exploration that is done on 10 different areas. Every area or the task that is completed comprises of two different resources along with a summary and reference attached with each of the resource. The summary explains the points that describe the reason behind the selection of a particular resource, details of the resource and the viewpoints that are covered in the resource. The topics that are covered in the report vary from one another such as there are topics present that include details on embedded operating systems, ransomware attacks, database vendors and seven more. Week 1 Resource 1 The Implications for Publishing of Electronic Document Storage and Delivery Line, M. (2013). The Implications for Publishing of Electronic Document Storage and Delivery. [online] purdue.edu. Available at: https://docs.lib.purdue.edu/cgi/viewcontent.cgi?article=1220context=iatul [Accessed 27 Sep. 2016]. Summary: This page has information on different mass storage technologies used earlier by companies worldwide. They have also discussed various aspects of all of these storage technologies in this paper. Mass storage technologies covered in this paper include Optical Drives, Hark Disk, Digital Paper, CD-ROM etc. Apart from old mass storage technologies they have also explored a few modern mass storage technologies like online storage over cloud, reference storage, backup storage etc. With the development in cloud technologies online storage has evolved to become most commonly most used storage media in recent times. The paper can be used to under the evolution of technology in storage media over the time. Certain trends, that were introduced in 90s but have evolved to become popular since, are also discussed in this paper. Some of these are Virtual Disks, RAID, multi-function drives, Direct Access Storage devices, removable media, bubble memory, virtual disks, High-Capacity Drives, Magnetic T ape Cartridge and digital Audio Tape etc. (Arnold, 1991). Resource 2 B ri n g i n g C l a ri t y t o H a r d Disk Drive Choices for Enterprise Storage Systems Rydning, J. (2016). Bringing Clarity to Hard Disk Drive Choices for Enterprise Storage Systems. 1st ed. [ebook] USA. Available at: https://h18000.www1.hp.com/products/servers/proliantstorage/drives-enclosures/docs/216652_IDC_Paper_2009FEB20.pdf [Accessed 27 Sep. 2016]. Summary: This is a white paper published by Hewllet Packard. This paper has explored requirements and concepts of HDD (Hard disk drives). HDD was introduced to the market in early 50s. Hard disk drives have since gone through great evolutions. New age hard disk drives are very sleek and light which was not the case with early models. Its early models didnt use to have high storage capacity and were of huge size. For example the first hard disk drive had a storage capacity of 3.75 MB and as for its size; it had fifty 24 inch platters. In sharp contrast, modern day hard disk drives are of size of a few inches and many tera-bytes of data can be stored in them. Technology behind hard disk drives is the base used in the storage requirements for the modern interfaces used by organisations and individuals alike. This resource was selected for its in-depth explanation of the concepts and technology behind hard disk drives. Week 2 Resource 1 TinyOS An Operating System for Tiny Embedded Networked Sensors Raman, S. (2002). TinyOS An Operating System for Tiny Embedded Networked Sensors. 1st ed. [ebook] USA. Available at: https://crystal.uta.edu/~kumar/cse6306/papers/TinyOS_paper.pdf [Accessed 27 Sep. 2016]. Summary: This is a published paper that traces the emergence of networked sensors used in used in TinyOS. It also explores their characteristics in this regards. TinyOS is basically an open source development environment that operates with the help of embedded networked sensors. TinyOS operates on the model that is - Active message communication. Advantage of this is that it gives high networking capabilities with the help of Multihop ad hoc routing. There are a few issues like limitations in connection capabilities, high processing time, limitations in size etc. with networked sensors. Their working is based on primitive interfaces which lacks the advanced capabilities that normal OS possesses. These sensors are designed for specific applications and not for general uses. As earlier embedded operations systems were not able to the meet the requirements of such sensors, TinyOS was designed and developed. This paper explains different components of TinyOS. It also describes in details how they operate together. It also explains communication challenges like low power listening, crossing layers etc. (Raman, 2002) A Look Back On Symbian On The Eve Of ItsDemise Lomas, N. (2016).A Look Back On Symbian On The Eve Of ItsDemise. [online] TechCrunch. Available at: https://techcrunch.com/2013/06/13/rip-symbian [Accessed 27 Sep. 2016]. Summary: This online resource is an article Which explains in details Symbian Operating System. It tracks its development over the years and also chronicles its downfall and the issues contributing to the same. I selected Symbian for this study as it was the primary and at time the only portable OS. It had an effective life and fair share of contribution in the business sector. That is till Android came around and assumed control. Symbian operating system is an embedded and portable OS. It has its foundations the PDA world. This OS was mostly used by the Nokia brand for all its hand held devises. This was a framework working on shut source versatile. It was mostly intended to be used for the cell phones. There was a rebooted rendition of this OS which was again developed keeping in mind its same end goal i.e. for mobile phones but with the changing landscape of mobile phones with the touch screens slowly making the physical keyboards obsolete. Most of the software to be used on phones were al so being developed to suite the touch screen mobiles. I choose this online paper as it clearly explains and tracks the improvement in Symbian OS and its life cycle. Week 3 Resource 1 Wireless Sensor Networks: Yinbiao, S,Internet of Things: Wireless Sensor Networks. in , IEC, 2014, https://www.iec.ch/whitepaper/pdf/iecWP-internetofthings-LR-en.pdf [accessed 24 September 2016]. Summary: IOT connects technologies and information with physical infrastructures with the help of sensors. Selected research work is a published paper that explores the WAS (wireless sensor network) technology. It is a network of a vast number of sensors which can detect and recognise physical events like heat, light, pressure etc. This paper deliberates their evolution. It also reviews and explores some WSN applications such as smart homes smart grids, smart water networks, Smart girds, intelligent transportation etc. It optimizes and integrates renewable energy sources to electric vehicles and generators into the network which then delivers optimized power with more efficiency and reliability. Modern smart water systems are equipped with monitoring systems for waters base line quality and also helps trace the sources of contaminants. WSN can also be used for smart transportation on the vehicles. This can be used as a part of traffic infrastructure. Floating sensor network can also be utiliz ed for sensing applications to the mobile vehicles. Apart from these very effective smart homes can also be built with the help of the strategies to maximize the buildings performance by optimizing services, energy consumption and by saving energy for better tomorrow and for reduced energy costs. (Yinbiao, 2014). Resource 2 5 Great Internet of Things Startup Ideas Mehta, Y. (2016). 5 Great Internet of Things Startup Ideas - DZone IoT. [online] dzone.com. Available at: https://dzone.com/articles/internet-of-things-iot-startup-ideas [Accessed 2 Sep. 2016]. Summary: The online resource page is an article which highlights the key IoT trends and ideas. Framework for smart parking is an application which to a great extent utilizes the advantage of IoT. This is one of the several real issue confronted by a lot of individuals all over the globe with the help of IoT. The application works by incorporating the parking area. And, as for its working system lists down the particular spots of vacant parking openings at any a particular facility. It allows the client to enter the area is there is a parking space available and they it provides them with all available and accessible parking spots in the close by and accurate area. The already implemented arrangement will allow for the application to be used as a part parking exercise in Melbourne as well in different parts and states in the world. This is because it will exclusively be chipped away at a GPS based area where client enters for parking. Week 4 NETWORK PROTOCOLS HANDBOOK : Network protocols handbook. in , Saratoga, Calif., Javvin Technologies, Inc., 2007. Summary: As this task requires an exploration of various text based application layer protocols, this book is being selected as it explain one such protocol which is very popularly used by most email connections and it is called Real Time Streaming Protocol (RTSP). It was designed for managing streaming data used or entertainment and communications. The protocol establishes as well as controls the sessions that occur between two end points such as management of play and pause functions. The protocol has its own methods just like HTTP and these include OPTIONS, SETUP, PLAY, DESCRIBE, TEARDOWN and PAUSE. RSTP is also usd for Android devices and its implementation that runs on the mobile OS is called libstreaming. This book describes the protocol in one chapter that includes the discussions on structure, description and explains how the protocol majorly differs from called HTTP such as in terms of methods, states, requests, compatibility and so on. Test Suite for Session Initiation Protocol (TSIP): Wipro Technologies,Test Suite for Session Initiation Protocol (TSIP). in , Wipro, 2005, https://www.wipro.com/documents/resource-center/library/TSIP.pdf [accessed 28 September 2016]. Summary: As this task requires an exploration of various application layer protocols, this resource is chosen as it describes one popular application layer protocol called Test Suit for Session Initiation Protocol (TSIP) which consists of the text cases that are scripted using XML call flows. The paper discusses how the test suit protocol works and highlights its features, benefits, standards and components that it is used for testing. The paper suggests that major use of TSIP is testing of technologies on their abilities to fulfil needs of network equipments and service providers. The paper revealed that TSIP provides a graphical user interface for editing, selecting and executing test cases. The results achieved can be pass, fail or non-conclusive. If the results are not conclusive then messages and timestamps from logs are used for validation and decision making. The cases are not always mandatory but can be optional or just recommended to be tested. Week 5 Task An increasing computer security threat is the rise of ransomware attacks. Collect and summarise two online resources that discuss specific examples of ransomware attacks. The resources must not be about the same incident/attack. Resource 1 Understanding Locker Ransomware Attacks Wyke, J. and Ajjan, A. (2016). The Current State of Ransomware. [online] Available at: https://www.sophos.com/en-us/medialibrary/PDFs/technical%20papers/sophos-current-state-of-ransomware.pdf [Accessed 28 Sep. 2016]. Summary: Ransomware assaults have ended up well known in the digital world in the late years and the asset is a white paper that displays the points of interest that are connected with this type of the security assault. The creator trusts that the real classification of the ransomware assaults is the locker assaults in which the machine or the utilization of the casualty is bolted and it gets to be outlandish for the casualty to get to the same. The client capacities are broken up in such cases and just the message requesting the instalment is shown alongside the ability to finish the instalment procedure. The asset was chosen as it aided in picking up the information that is connected with this kind of the ransomware assaults. Resource 2 Understanding Crypto Ransomware Attacks Kotov, V. and Rajpal, M. (2016). Understanding Crypto-Ransomware. [online] Available at: https://www.bromium.com/sites/default/files/rpt-bromium-crypto-ransomware-us-en.pdf [Accessed 28 Sep. 2016]. Summary: The second sort of the ransomware assaults are the Cryto ransomware assaults and the asset chosen for comprehension of the assault is report that is composed on this assault. The creator trusts that the strategy by which this assault works is through the encryption of the information on the machine or the application on which it is dispatched. The encryption procedure continues gradually in the first place so that the client may not become more acquainted about the action and rapidly spreads to the whole information sets. Therefore, the client gets unable to utilize or unscramble the information without paying for the same. The choice of this asset was done since it gave the required data about this type of the ransomware assault. Week 6 Task SLAs and network design with redundancy are two ways to reduce the risk of a loss of network connectivity. However, reports of major network outages and their impacts on organisations regularly make news headlines. Collect and summarise two online resources that provide examples of these outages and their impacts on the business and/or its customers. The resources must not be about the same outage/business. Resource 1 Integrity Attacks Alteration of the Message and Media OFlynn, C. (2016). Message Denial and Alteration on IEEE 802.15.4 Low-Power Radio Networks. [online] Available at: https://www.newae.com/6lowpan/MessageDenial802154.pdf [Accessed 28 Sep. 2016]. Summary: System blackouts are a genuine worry in the present period and the asset is a white paper that is composed on this point covering the real types of system blackouts and the measures to counteract and control them. The creator trusts that the message and media adjustments are the assaults that influence the honesty of the framework and thus result in the system blackouts. The aggressors alter the first message or media that is under the way toward being exchanged from one area to the next. There are situations when this data is re-coordinated to the location not quite the same as the first goal address which disturbs the whole procedure. The purpose behind selecting this asset was to comprehend these assaults and the countermeasures that can be received for the same. Resource 2 Disruption of Availability Quality of Service Attacks Fowler, S., Zeadally, S. and Chilamkurti, N. (2016). Impact of Denial of Service Solutions onNetwork Quality of Service. [online] Available at: https://liu.diva-portal.org/smash/get/diva2:416487/FULLTEXT02.pdf [Accessed 28 Sep. 2016]. Summary: The second assault in connection with the system blackout is the Quality of Service (QoS) assault and the asset that is chosen for the clarification and comprehension of the same is a white paper that expounds the assault and its parts. The creator trusts that these assaults influence the accessibility of the specific service or application furthermore disregard the significant desire of the client from the same. The attacker downsizes the quality of the system to a degree that the client abandons utilizing the same and is left without the entrance to the system. The essential purpose for the choice of the asset was the point by point clarification of the assault that was secured in it alongside the effect that the assault has on the casualty that gets influenced by it. Week 7 Task Organisations are increasingly using social networking to engage with their customer base. Collect and summarise two online resources that provide examples of organisations using social networking successfully to expand or improve their business. The resources must not be about the same organisation. Resource 1 Ford Brown, E. (2010). How implementing social media strategies (the right way) attracts customer loyalty. [online] Available at: https://www.american.edu/soc/communication/upload/Ellie-Brown.pdf [Accessed 28 Sep. 2016]. Summary: The selected asset is an article that illuminates the once-over of the pervasive firms that have made their position more grounded through the aide of social groups on web. Ford Motor Company is an instance of one such affiliation that is to an incredible degree standard on web organizing and has utilized the phase to an extraordinary degree well through its person to person communication advancing system. The creator incorporates the means that Ford has utilized as a part of connection with the known and floating web organizing stages for the headway of their things and put forth the best of their photographs and segments to attract more customers. I picked this one as it gives a brief illumination of the strategy that has been utilized by the relationship to propel their name and things on the internet organizing stage. Resource 2 Netflix Zoey, (2015). Netflix Gets Social. [online] Social Media Marketing. Available at: https://www.postcontrolmarketing.com/453/2015/06/03/netflix-gets-social/ [Accessed 28 Sep. 2016]. Summary: The resource is an article that introduces an once-over of affiliations that have adroitly utilized the internet organizing stage for propelling their things and augmentation their customer base. Netflix is an affiliation that scores to an awesome degree well in such way. The creator trusts that Netflix has developed a strong hold tight the web organizing by accepting an imaginative and intriguing method. Netflix continues trying to keep the customer engagement dynamic by exhibiting distinctive systems and techniques on their records. I picked this advantage as it packs the information associated with ten one of a kind affiliations and their procedure for web organizing advancing in a to a great degree brief way which is definitely not hard to scrutinize besides simple to understand as well. Week 8 Task There are a multitude of paid and open source DBMS solutions available on the market. Collect and summarise two online resources that discuss examples of the more commercially popular DBMS vendors and that describe who use their products. The resources must not be about the same vendor. Resource 1 Database Vendor - Oracle Oracle, (2015). Oracle Database 12c. [online] Available at: https://www.oracle.com/technetwork/database/oracle-database-editions-wp-12c-1896124.pdf [Accessed 28 Sep. 2016]. Summary: Oracle is the most well known database merchant that offers various database administrations and answers for the client and the asset that is chosen to clarify the same is a white paper that rundowns the majority of the items that have been created by Oracle. 12c discharge is the most recent adaptation of the product that is created and is made economically accessible by the merchant and it accompanies numerous propelled highlights as far as the capacity handle the Big information and the operations that are connected with Big information, for example, examination, warehousing and business insight. The asset was chosen as it secured every one of the items that have been discharged by the merchant alongside a brief portrayal of every item too. Resource 2 Database vendor - Microsoft Cdlib, (2016). Technical Requirements for Licensed Resources. [online] Available at: https://www.cdlib.org/gateways/vendors/docs/cdl_technical_requirements_document_2015.pdf [Accessed 28 Sep. 2016]. Summary: Microsoft has dependably been a pro runner in the field of IT and has secured the field of database items too and the asset is a white paper that presents the database items that have been created and offered by Microsoft. The creator trusts that the SQL Server is the most famous database item that is given by the merchant till date out of the considerable number of items that it has created. In the mid 2016 Microsoft discharged the most recent form of SQL Server that incorporates the most recent elements regarding fundamental database operations and the propelled highlights. The purpose for the determination of this asset was the nitty gritty posting of items that was done in this paper alongside the arrangement of components and their utility that has been secured. Week 9 Task Outsourcing all or part of an organisations IT function has had mixed outcomes but for some organisations it has been a wise decision. Collect and summarise two online resources that relate to two specific outsourcing success stories (i.e. two organisations where outsourcing has worked out well). The resources and your summary should explain why the outsourcing was a success. The resources must not be about the same organisation. Resource 1 Unilever Mit, (2016). Strategic Outsourcing Alliances in the Supply Chain. [online] Available at: https://web.mit.edu/supplychain/repository/MIT_Unilever_Affiliates_Day_Sept_02.pdf [Accessed 28 Sep. 2016]. Summary: Unilever is one of the greatest cases of the associations that could succeed with outsourcing their advantages and improvement of ERP based framework to an outsider and the asset is a report that covers the same. The organization chose to outsource the outline and advancement of the majority of its ERP Systems to other merchant that turned out to be gainful for Unilever as it carried expanded benefits and better incomes with it. The procedure was done after appropriate arranging and various gatherings inside and remotely too. The asset was chosen because of the reason of the report being clear and compact as far as the data that it secured. Resource 2 Acer Delattre, A., Hess, T. and Chieh, K. (2016). Strategic Outsourcing: Electronics Manufacturing Transformation in Changing Business Climates. [online] Available at: https://unpan1.un.org/intradoc/groups/public/documents/apcity/unpan015115.pdf [Accessed 28 Sep. 2016]. Summary: The second association that took the choice of outsourcing is Acer which is a major name in the equipment universe of PC frameworks and the asset is a paper that covers the system and the reasons that were available in the choice. The creator trusts that because of the diminishing pieces of the overall industry and the execution in the business sector, Acer chose to outsource each and every operation and administration that it was performing. The choice was difficult as it put everything in question with the choice of outsourcing and it ended up being one great choice for the organization as it brought about expanded pieces of the overall industry and benefits. The determination of this specific asset was done as it clarified the technique and the methodology that Acer took after amid the outsourcing procedure. Week 10 Task The text discusses the need to manage scope, time, cost, quality and risk in IS implementations. Of these, cost is arguably the most difficult to manage and the cause of many IS implementation project failures. Collect and summarise two online resources that describe examples of where IS implementation project costs have vastly exceeded the original budget. The resources must not be about the same organisation/project. Resource 1 Channel Tunnel Hfw, (2014). The Channel Tunnel: Have we learnt our lessons. [online] Available at: https://www.hfw.com/downloads/HFW-CN-Channel-Tunnel-Article-July-2014.pdf [Accessed 28 Sep. 2016]. Summary: The resource is an article that summaries the endeavours that failed in view of an extensive variety of reasons with the spending overpower as an imperative cause behind the same. Channel Tunnel was an endeavour that was arranged at an immense cost of $7 billion and it entered organization in 1994 with twofold the cost as $13 billion. The endeavour was further messed with a cost of $9.3 billion. The gathering that was associated with the errand continued genuinely gravely as a result of the overhaul in the cost. The benefit was picked as it gave specifics about the hidden and last cost that was associated with the endeavour besides secured other relevant inconspicuous components too. Resource 2 IBM Stretch Project Widman, J. (2016). IT's biggest project failures -- and what we can learn from them. [online] Computerworld. Available at: https://www.computerworld.com/article/2533563/it-project-management/it-s-biggest-project-failures----and-what-we-can-learn-from-them.html [Accessed 28 Sep. 2016]. Summary: The second case is connected with IBM and the asset is a paper that covers the events of the undertaking and the reason for the disappointment. IBM's stretch undertaking is a basic case in the errands that turned out seriously to the extent cost and timetable. IBM expected to drop the cost of the thing to $7.8 million from the organized $13.5 million in light of genuine expense and timetable overpower. The creator trusts that the occurrence not simply influenced the endeavour bunch adversely anyway all caused huge damage on the reputation of the relationship close by an impact of the accomplices that were associated with the endeavour. The determination of this asset was done as it was composed as a contextual investigation and thus secured every one of the specifics that were connected with the undertaking and its disappointment alongside the effect too. Conclusion The report helped in understanding of the various aspects of the ICT world by providing the ability to research and develops an understanding on 10 different topics. The topics that have been covered in the report are computer storage memory, embedded operating systems, IoT applications, text based application layer protocols, ransomware attacks, network outage attacks, social media marketing strategy, database vendors in the market, and strategic outsourcing and IT project failures due to budget overrun. All of these topics aided in acquiring more details and information about each one of them along with the detailed analysis as well.

Toyota Target Costing Essay Example

Toyota Target Costing Essay Quality cost measurement under activity-based costing Wen-Hsien Tsai National Central University, Chung-Li, Taiwan, Republic of China Introduction Many companies in the world gradually promote quality as the central customer value and regard it as a key concept of company strategy in order to achieve the competitive edge (Ross and Wegman, 1990). Measuring and reporting the cost of quality (COQ) is the first step in a quality management program. Even in service industries, COQ systems receive considerable attention (Bohan and Horney, 1991; Carr, 1992; Ravitz, 1991). COQ systems are bound to increase in importance because COQ-related activities consume as much as 25 percent or more of the resources used in companies (Ravitz, 1991). COQ information can be used to indicate major opportunities for corrective action and to provide incentives for quality improvement. Traditional cost accounting, whose main functions are inventory valuation and income determination for external financial reporting, does not yield the COQ information needed. While most COQ measurement methods are activity/process oriented, traditional cost accounting establishes cost accounts by the categories of expenses, instead of activities. Under traditional cost accounting, many COQ-related costs are lumped into overheads, which are allocated to cost centers (usually departments) and then to products through predetermined overhead rates. For example, among various COQ-related costs, the rework and the unrecovered cost of spoiled goods caused by internal failures are charged to the factory overhead control account which accumulates the actual overhead costs incurred (Hammer et al. 1993, pp. 155-64). The predetermined overhead rates should be adjusted to incorporate the normal levels of various COQ-related costs, and excess COQ-related costs will be buried in overhead variances. The cost accounting treatment described above cannot satisfy the needs of COQ measurement. Thus, Oakland (1993, p. 210) claims that â€Å"quality related costs should be col lected and reported separately and not absorbed into a variety of overheads†. Prevention-appraisal-failure (PAF) approach and process cost approach are two main approaches to measuring COQ. We will write a custom essay sample on Toyota Target Costing specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Toyota Target Costing specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Toyota Target Costing specifically for you FOR ONLY $16.38 $13.9/page Hire Writer However, The author wishes to thank the anonymous referees for many helpful comments and suggestions about this paper. The author also wishes to thank the authors of references cited in this paper, especially the authors, Barrie G. Dale and James J. Plunkett, of the book, Quality Costing, and the author, Peter B. B. Turney, of the book, Common Cents: The ABC Performance Breakthrough – How to Succeed with Activity-based Costing, from which this paper quotes a lot of COQ and BC concept. Quality cost measurement 719 Received March 1996 Revised March 1998 International Journal of Quality Reliability Management, Vol. 5 No. 7, 1998, pp. 719-752,  © MCB University Press, 0265-671X IJQRM 15,7 720 these approaches still cannot provide appropriate methods to include overhead costs in COQ systems. Accordingly, many quality cost elements require estimates and there is a prevailing belief in COQ literature. It is a danger that managers become too concerned with accuracy in COQ determina tion – a number-crunching exercise that will consume resources disproportionately (Oakland, 1993, p. 197). In addition, most COQ measurement systems in use do not trace quality costs to their sources (O’Guin, 1991, p. 0), which hinders managers from identifying where the quality improvement opportunities lie. Nevertheless, these deficiencies could be easily overcome under activity-based costing (ABC) developed by Cooper and Kaplan of Harvard Business School (Cooper, 1988; Cooper and Kaplan, 1988). ABC uses the two-stage procedure to achieve the accurate costs of various cost objects (such as departments, products, customers, and channels), tracing resource costs (including overhead costs) to activities, and then tracing the costs of activities to cost objects. The purpose of this paper is to present a conceptual framework for measuring quality costs under ABC. First, the present approaches to measuring COQ are reviewed; second, the two-dimensional model of ABC and activitybased management (ABM) is explained; third, COQ approaches and ABC are compared and an integrated COQ-ABC framework is presented; fourth, COQ measurement, COQ reporting, and uses of COQ information under ABC are discussed; finally, a hypothetically simplified example is presented to illustrate how to measure COQ under ABC. Approaches to measuring COQ Since Juran (1951) discussed the cost of quality, many researchers have proposed various approaches to measuring COQ. Reviews of COQ literature can be found in Plunkett and Dale (1987) and Porter and Rayner (1992). In this section, we will briefly review the approaches to measuring COQ. PAF approach After Feigenbaum (1956) categorized quality costs into prevention-appraisalfailure (PAF), the PAF scheme has been almost universally accepted for quality costing. The failure costs in this scheme can be further classified into two subcategories: internal failure and external failure costs. Oakland (1993, pp. 186-9) describes these costs as follows: †¢ Prevention costs: These costs are associated with the design, implementation and maintenance of the total quality management system. Prevention costs are planned and are incurred before actual operation. †¢ Appraisal costs: These costs are associated with the supplier’s and customer’s evaluation of purchased materials, processes, intermediates, products and services to assure conformance with the specified requirements. Internal failure costs: These costs occur when the results of work fail to reach designed quality standards and are detected before transfer to customer takes place. †¢ External failure costs: These costs occur when products or services fail to reach design quality standards but are not detected until after transfer to the customer. Quality cost elements. In order to calculate total quality cost, the quality cost elements should be identified under the categories of prevention, appraisal, internal failure and external failure costs. BS 6143: Part 2 (1990) and ASQC (1974) have identified a list of quality cost elements under this categorization. These lists just act as a guideline for quality costing. Most elements in these lists are not relevant to a particular industry, while many elements identified by practitioners are peculiar to an industry, or a company (Dale and Plunkett, 1991, p. 28). Some typical COQ elements are shown in Table I. In the initial stages of the quality costing exercise, some companies put mphasis on just identifying the costs of failure and appraisal activities. The methodology usually used is for each department, using a team approach, to identify COQ elements which are appropriate to them and for which they have ownership. Several techniques, such as brainstorming, nominal group technique, Pareto analysis, cause and effect analysis, fishbone diagrams, and forcefield analysis, can be used to effectively identify COQ elements (Dale and Plunkett, 1991, p. 41; Johnson, 1995). The quality cost measurement system developed will improve with use and experience and gradually include all quality cost elements. Economics of quality-related activities. One of the goals of total quality management (TQM) is to meet the customer’s requirements with lower cost. For this goal, we have to know the interactions between quality-related activities associated with prevention, appraisal, internal failure and external failure costs. It will help in finding the best resource allocation among various quality-related activities. In the literature, there are many notional models describing the relationships between the major categories of quality costs. Generally speaking, the basic suppositions of these notional models are â€Å"that investment in prevention and appraisal activities will bring handsome rewards from reduced failure costs, and that further investment in prevention activities will show profits from reduced appraisal costs† (Plunkett and Dale, 1988). Plunkett and Dale (1988) classify these notional models into five groups, which are further aggregated into three by Burgess (1996). After a critical review, Plunkett and Dale (1988) conclude that â€Å"many of the models are inaccurate and misleading, and serious doubts are cast on the concept of an optimal quality level corresponding to a minimum point on the total quality-cost curve†. Besides, Schneiderman (1986) asserts that, in some circumstances, if enough effort is put into prevention, no defects at all would be produced, resulting in zero failure costs and no need for appraisal (also given in Porter and Rayner (1992)). Thus, in these circumstances, the only optimal point is â€Å"zero-defects†. †¢ Quality cost measurement 721 IJQRM 15,7 Categories Prevention COQ elements Quality control and process control engineering Design and develop control equipment Quality planning by others Production equipment for quality – maintenance and calibration Test and inspection equipment – maintenance and calibration Supplier quality assurance Training Administration, audit, improvement Laboratory acceptance testing Inspection and test In-process inspection (non-inspectors) Set-up for inspection and test Inspection and test materials Product quality audits Review of test and inspection data On-site performance testing Internal testing and release Evaluation of materials and spares Data processing, inspection and test reports Scrap Rework and repair Troubleshooting, defect analysis Reinspect, retest Scrap and rework: fault of supplier Modification permits and concessions Downgrading Complaints Product service: liability Products returned or recalled Returned material repair Warranty replacement Loss of customer goodwill a Loss of sales a 72 2 Appraisal Internal failure External failure Table I. Typical COQ elements Note: a Intangible external failure costs (not included in BS 6143: Part 2) Source: BS 6143: Part 2 (1990) (also given in Dale and Plunkett (1991, p. 71)) However, Burgess (1996) integrated the three types of quality-cost models, derived from reducing Plunkett and Dale’s categories (1988), into a system dynamic quality-cost model displaying dynamic behavior consistent with published empirical data. According to the simulation results, Burgess concludes that the simulation provides support for the classic view of qualitycost behavior that an optimal level of quality exists only in certain timeconstrained situations. If the time horizon is infinite, or above a particular cutoff value, then spending on prevention can always be justified, i. e. the modern view prevails. Drawbacks of the PAF approach. Although the PAF model is universally accepted for quality costing, there are a number of criticisms of it (Oakland, 1993, pp. 200-1; Porter and Rayner, 1992), described as follows: †¢ It is difficult to decide which activities stand for prevention of quality failures since almost everything a well-managed company does has something to do with preventing quality problems. †¢ There are a range of prevention activities in any company which are integral to ensuring quality but may never be included in the report of quality costs. †¢ Practical experience indicates that firms which have achieved notable reductions in quality costs do not always seem to have greatly increased their expenditure on prevention. Original PAF model does not include intangible quality costs such as â€Å"loss of customer goodwill† and â€Å"loss of sales†. †¢ It is sometimes difficult to uniquely classify costs (e. g. design reviews) into prevention, appraisal, internal failure, or external failure costs. †¢ The PAF model focuses attention on cost reduction and ignores the positive contribution to price and sales volume by improved quality. †¢ As mentioned above, the classic view of an optimal quality level is not in accordance with the continuous quality improvement philosophy of TQM. †¢ The key focus of TQM is on process improvement, while the PAF categorization scheme does not consider process costs. Therefore, the PAF model is of limited use in a TQM program. Alternatives to the PAF approach. The alternatives to the PAF categorization scheme are divisions of quality costs into conformance and nonconformance, tangible and intangible, controllable and uncontrollable, discretionary and consequential costs, and so on. Crosby (1984, p. 86) divides quality costs into two categories: (1) the price of conformance (POC), including the explicitly quality-related costs incurred in making certain that things are done right the first time; and (2) the price of nonconformance (PNOC), including all the costs incurred because quality is not right the first time. Crosby’s POC includes prevention and inspection costs and his PNOC includes internal and external failure costs (Shank and Govindarajan, 1994, p. 6). In Xerox, quality costs are classified into three categories: (1) the cost of conformance (prevention and appraisal); (2) the cost of nonconformance (failure to meet customer requirements before and after delivery); and (3) the cost of lost opportunities (Carr, 1992). Quality cost measurement 723 IJQRM 15,7 724 The first two categories are analogous to Crosby’s POC and PNOC respectively. Xerox measures lost opportunities as the profit impact of lost revenues. It occurs when a customer chooses a competitive product over a Xerox product, when a customer cancels an order because of inadequate service, or when a customer buys Xerox equipment that is inadequate or unnecessary and switches to another brand. Juran claims that both prevention and appraisal costs are inevitable and are not worth including in quality costs (Juran et al. , 1975). Juran advocates a categorization of quality costs including: †¢ †¢ †¢ tangible factory costs, which are measurable costs such as scrap, rework, and additional inspection; tangible sales costs, which are measurable costs such as handling customer complaints and warranty costs; intangible costs, which can only be estimated, such as loss of customer goodwill, delays caused by stoppages and rework, and loss of morale among staff (also given in Porter and Rayner (1992)). Juran’s categorization scheme focusses on the costs of product failures and emphasizes the importance of intangible quality cost elements, which in the long term are of greater importance than cost reduction. Another alternative, proposed by Dale and Plunkett, is to consider the activities relating to supplier, company (in-house) and customer under the PAF categorization. This approach has the merit of new categories which closely relate to the business activities while retaining the advantages of th e PAF categorization (Dale and Plunkett, 1991, pp. 26-7). Process cost approach It seems that the identification of quality cost elements in the PAF approach is somewhat arbitrary. It may focus on some quality-related activities which account for the significant part of total quality cost, not on all the interrelated activities in a process. Under the philosophy of process improvement in TQM, analysts should place emphasis on the cost of each process rather than an arbitrarily defined cost of quality (Goulden and Rawlins, 1995). In view of this, the process cost approach, described in the revised BS 6143: Part 1 (1992), is proposed. It recognizes the importance of process cost measurement and ownership. The process cost is the total of the cost of conformance (COC) and the cost of nonconformance (CONC) for a particular process. The COC is the actual process cost of providing products or services to the required standards, first time and every time, by a given specified process. The CONC is the failure cost associated with a process not being operated to the required standard (Porter and Rayner, 1992). According to this definition, we know that the content of this categorization (COC and CONC) is different from that of Crosby’s (POC and PONC) and Xerox’s (COC and CONC) mentioned previously. The process cost model can be developed for any process within an organization. It will identify all the activities and parameters within the process to be monitored by flowcharting the process. Then, the flowcharted activities are allocated as COC or CONC, and the cost of quality at each stage (i. e. COC + CONC) are calculated or estimated. Finally, key areas for process improvement are identified and improved by investing in prevention activities and process redesign to reduce the CONC and the excessive COC respectively (Oakland, 1993, pp. 201-7; Porter and Rayner, 1992). The British Standards Institution has included this methodology in the revised BS 6143: Part 1 (1992). Dale and Plunkett (1991, p. 43) state that this will help to extend the concept of quality costing to all functions of an nterprise and to non-manufacturing organizations, and that it also gets people to consider in more detail the processes being carried out within the organization. A process modelling method, IDEF (the computer-aided manufacturing integrated program definition methodology) (Ross, 1977), can be used to construct the process cost models for the processes within an organization (Marsh, 1989). This method utilizes activity boxes with inputs, outputs, controls and mechanisms to depict the activities of a process. However, the IDEF method is developed for use by experts for system modeling. It seems to be too complex if departmental manager and staff were to be responsible for identifying the elements of process costs. Thus, Crossfield and Dale (1990) develop a more simple method called quality management activity planning (Q-MAP) for the mapping of quality assurance procedures, information, flows and qualityrelated responsibilities. In addition, Goulden and Rawlins (1995) propose a hybrid model to overcome the limitations of the IDEF method for process quality costing. It constructs integrated or functional flowcharts to represent the processes by using information from a three-level hierarchical model (function-department-activity), where the lowest level is an activity defined as a task with a single output. This will reduce the level of complexity of the IDEF type models. Other COQ approaches There are some approaches to measuring COQ in addition to the PAF approach and the process cost approach. For example, Son and Hsu (1991) proposed a quantitative approach to measuring quality costs, which considers both manufacturing processes and statistical quality control. Statistical terms of quality are translated to dollar terms in this approach. However, the quality cost model presented in their paper is restricted to a simplified manufacturing system which consists of only a machining area (with in-process sampling inspection) and a final inspection area (with 100 percent final inspection). Besides, Chen and Tang (1992) present a pictorial approach to measuring COQ, which is patterned after that used in a computer-based information system design. The COQ variables considered in this approach include direct COQ variables (PAF costs and quality-related equipment costs) and indirect Quality cost measurement 725 IJQRM 15,7 726 COQ variables (customer-incurred costs, customer-dissatisfaction costs and loss of reputation). It includes two major steps: (1) specifying the COQ variables as well as the significant relationships among the variables, and mapping the variables and relationships into an â€Å"influence diagram† showing the structure of a COQ system; and (2) converting the structure into a well-defined â€Å"entity-relationship diagram† showing the input-output functions and their associated properties. The influence diagram used in the pictorial approach can provide an easy-tounderstand COQ system for quality management practitioners, and the entityrelationship diagram can provide an effective framework for maintaining and modifying the COQ system. Quality cost collection Fundamentally, the PAF approach, the process cost approach and even Chen and Tang’s pictorial approach need first to identify the quality cost elements. For the PAF approach, COQ elements are identified under the cost categories of the selected categorization scheme. Most of COQ elements relate to qualityrelated activities. For the process cost approach, the cost elements of COC and CONC for a process are derived from the flowcharted activities of the process. Most cost elements of COC do not relate to quality-related activities of traditional COQ view. After identifying the quality cost elements, we should quantify the elements and then put costs (dollar values) on the elements which have been identified (Dale and Plunkett, 1991, pp. 40-1). In COQ literature, many authors pay attention to why COQ information is important and what should be included in a COQ system, and seldom discuss how to measure and collect quality costs. However, Dale and Plunkett give lots of guidance on quality cost collection, including objectives and scope, approaches, sources of data, ease of collection, level of detail, accuracy of data, and people involved (Dale and Plunkett, 1991, Ch. 3, pp. 6-51). Besides, Thorne (1990) recommends some relatively uncomplicated methods for calculating COQ, i. e. collecting quality costs by account, by defect type, by whole person, by labor hours, and by personal log (also given in Johnson (1995)). Dale and Plunkett state that â€Å"the collection and synthesis of quality costs is very much a matter of searching and shifting through data which have been gathered for other purposes† (Dale and Plunkett, 1991, p. 38). Some of quality costs are readily available from a cost accounting system (e. g. scrap and rework costs); some can be derived from the data of activity reports (e. g. repair and inspection costs). Nevertheless, a large portion of quality costs should be estimated by some ways. For example, the opportunity costs of lost customer goodwill and lost sales, which are intangible external failure costs (similar to the third category of Xerox’s COQ system), can be estimated by Taguchi’s quality loss function (Albright and Roth, 1994). Other examples are the costs of producing excess inventories and material handling due to suboptimal plant layouts, which are indirect failure costs and can be estimated by expertise. In addition, calculating prevention costs needs the estimates of apportionment of time by indirect workers and staff who do not usually record how they spend their time in various activities. Deficiencies of most COQ systems Generally speaking, there are the following deficiencies in measuring COQ among most COQ systems: †¢ The aspect of overhead allocation in calculating COQ is seldom discussed in the literature. In practice, some companies add overheads to the direct cost of labor and material on rework and scrap, while other companies do not. If they do, â€Å"rework and scrap costs become grossly inflated compared with prevention and appraisal costs which are incurred via salaried and indirect workers† (Dale and Plunkett, 1991, p. 45). †¢ Most of COQ measurement systems in use are not (there are some exceptions) intended to trace quality costs to their sources (O’Guin, 1991, p. 70) such as parts, products, designs, processes, departments, vendors, distribution channels, territories, and so on. Accordingly, the COQ information derived from these systems cannot be used to identify where the quality improvement opportunities exist. †¢ â€Å"It is the general lack of information about how people, other than direct workers, spend their time which presents a considerable obstacle to the collections of quality costs† (Dale and Plunkett, 1991, p. 112). The deficiencies mentioned above will decrease the accuracy of quality costs and limit the usefulness of a COQ system. However, these deficiencies can be easily solved under ABC (Cooper, 1988; Cooper and Kaplan, 1988), developed by Cooper and Kaplan of Harvard Business School, together with other techniques. Two-dimensional model of ABC Evolution of ABC The main shortcoming of traditional cost accounting is to distribute overhead costs over products by using volume-related allocation bases such as direct labor hours, direct labor costs, direct material costs, machine hours, etc. It will not seriously distort the product cost in the conventional manufacturing environment where overheads are just a small portion of product cost. In the modern manufacturing environment, however, the overheads will grow rapidly as manufacturers increasingly promote the level of automation and computerization, and the cost distortion of traditional cost accounting will be significant (Brimson, 1991, p. 179). The main reason is that many overhead costs vary with volume diversity, product diversity, and volume-unrelated activities (e. g. set-up and scheduling activities), not with the volume-related measures. For example, highvolume products consume more direct labor hours than low-volume products, but Quality cost measurement 727 IJQRM 15,7 728 high-volume products do not necessarily consume more scheduling cost than lowvolume products. Therefore, traditional cost accounting will overcost highvolume products and undercost low-volume products. In view of this, Cooper and Kaplan suggested using ABC to improve the accuracy of product costs. In early ABC systems (Turney, 1991, pp. 7-80), overhead cost is divided into various cost pools, where each cost pool contains the cost of a group of related activities consumed by products in approximately the same way. Each cost pool is distributed to products by using a unique factor that approximates the consumption of cost. This unique factor, called an allocation basis in traditional cost accounting, could be volume-related (e. g. direct labor hours and machine hours) or volume-unrelated (e. g. number of orders, set-up hours, and number of parts). Early ABC systems focus on the accurate assignment of overhead costs to products. They do not provide direct information about activities and do not consider the costs outside the plant. Thus, a two-dimensional model of ABC is proposed as shown in Figure 1. This ABC model is composed of two dimensions: cost assignment view and process view described in the following two subsections. The cost assignment view of ABC The detailed cost assignment view of ABC is shown in Figure 2. ABC assumes that cost objects (e. g. products, product lines, processes, customers, channels, Cost Assignment View Resources Resource Drivers Process View Cost Drivers Activities Performance Measures Activity Drivers Cost Objects Figure 1. Two-dimensional model of ABC Source: Adapted from Turney, (1991, p. 81) Resources Resource Drivers First Stage Quality cost measurement Activity Center Activity Activity Cost Pool 729 Cost Element Second Stage Activity Drivers Cost Objects Figure 2. Detailed cost assignment view of ABC Source: Adapted from Turney, (1991, p. 97) markets, etc. ) create the need for activities, and activities create the need for resources. Accordingly, ABC uses two-stage procedure to assign resource costs to cost objects. In the first stage, resource costs are assigned to various activities by using resource drivers. Resource drivers are the factors chosen to approximate the consumption of resources by the activities. Each type of resource traced to an activity becomes a cost element of an activity cost pool. Thus, an activity cost pool is the total cost associated with an activity. An activity center is composed of related activities, usually clustered by function or process. We can create activity centers by various ways according to different information needs. In the second stage, each activity cost pool is distributed to cost objects by using an adequate activity driver which is used to measure the consumption of activities by cost objects (Turney, 1992). If the cost objects are products, then total cost of a specific product can be calculated by adding the costs of various activities assigned to that product. The unit cost of the product is achieved by dividing the total cost by the quantity of the product. The resources used in manufacturing companies may include people, machines, facilities, and utilities, and the corresponding resource costs could be assigned to activities in the first stage of cost assignment by using the resource drivers time, machine hours, square footage, and kilowatt hours respectively (Brimson, 1991, p. 135). For the manufacturing activities, there are the following categories of activities (Cooper, 1990): †¢ unit-level activities (performed one time for one unit of product, e. g. 100 percent inspection, machining, finishing); IJQRM 15,7 730 batch-level activities (performed one time for a batch of products, e. g. sampling inspection, set-up, scheduling); †¢ product-level activities (performed to benefit all units of a particular product, e. g. roduct design, design verification and review); †¢ facility-level activities (performed to sustain the manufacturing facility, e. g. plant guard and management, zero defect program). The costs of different levels of activities will be traced to products by using the different kinds of activity drivers in the second stage of ABC cost assignment view. For example, machine hours is used as the activity driver for the activity machining; set-up hours or the number of set-up for machine set-up; and the number of drawings for product design (Tsai, 1996b). Usually, the costs of facility-level activities cannot be traced to products with the definite causeeffect relationships and should be allocated to products with appropriate allocation bases (Cooper, 1990). The information achieved from ABC cost assignment view is usually used for the decisions of pricing, quoting, product mix (Tsai, 1994), make versus buy, sourcing, product design, profitability analysis, and so on (Turney, 1992). The process view of ABC The process view of ABC is composed of three building blocks: cost drivers, activities and performance measures. It provides information on why the activities are performed via cost drivers and on how well the activities are performed via performance measures. Cost drivers are factors that determine the workload and effort required to perform an activity (Turney, 1991, p. 87), i. e. factors that cause a change in the cost of an activity (Raffish and Turney, 1991). For example, the quality of parts received by an activity (e. . the percent that are defective) is a determining factor in the work required by that activity, because the quality of parts received affects the resources required to perform the activity. Cost drivers identify t he cause of activity cost and are useful because they point people to take action at the root cause level, i. e. they reveal opportunities for improvement. An activity may have multiple cost drivers associated with it. Performance measures are used to indicate the work performed and the results achieved in an activity (Raffish and Turney, 1991). They tell us how the activity is meeting the needs of its internal or external customers. There are five fundamental elements of activity performance: (1) the quality of the work done; (2) the productivity for the activity; (3) the cycle time required to complete the activity; (4) the cost traced or allocated to the activity; and (5) customer satisfaction (Miller, 1996, pp. 94-5; Turney, 1991, pp. 88-9). †¢ Performance measures differ from one activity to another and from one company to another. Performance measures may be financial or nonfinancial. The process view of ABC places emphasis on processes. A process is a series of activities that are linked to perform a specific objective. A business process often runs across artificial organizational boundaries, departments or functions. Because of the interdependency of activities in a process, the work of each activity affects the performance of the next activity in the process. Accordingly, performance measures for one activity may become cost drivers for the next activity (Turney, 1991, p. 190). For example, performance measures for designing new tools may include the number of change in specifications and the number of new drawings, and these performance measures are just the cost drivers for the succeeding activity, manufacturing new tools. This tells us that merely identifying activities without consideration of their relationship to other activities in the process will result in overlooking many improvement opportunities (Lawson, 1994, p. 35). The information achieved from the process view of ABC can be used to aid in process/activity improvement. The potential improve