4 simple questions in cost accounting

Question 1 Case Study: Making Vision, Mission and Values Meaningful§  The vision is the dream, the aspiration for the future.§  The mission is the purpose for being in business.§  The values are those fundamental ethics and principles followed in business practices and guiding decision-making.You recently worked with the leadership team of company Al tawfik. The newly appointed CEO recognized the need for a new focus and strategic direction. He also needed to use new methodologies for strategic thinking, collaboration and professional management.This was preceded by an online survey which required responses to the following:§  Choice of words that might best represent the company’s values.§  Preliminary ideas using examples of vision, mission and values statements from industry giants and well-known companies to stimulate creative thinking.In addition, participants were required to complete a behavioral intelligence assessment, including their  behavioral profile.The first step was to work on the team-building, starting with a review of the behavioral profile. The underlying theme was to develop greater self-awareness. Most important to the team-building, each member of the leadership team shared results of their assessments. Reason for sharing? Discussion of personal characteristics with comments and feedback from colleagues and all about building trust. The importance was recognizing and respecting differences in style, and identifying opportunities for modifying behaviors to manage relationships more effectively. It worked and continues to work a few months later.This was the first part of Leadership and Self-awareness program, followed by group discussions on leadership styles, characteristics, leadership versus management and case studies.The online survey captured input in advance of the work session. All comments were circulated to executives prior to the meeting, together with existing vision, mission and values statements. Small groups worked the details and then presented to the full group for review, discussion and debate. The result – an outstanding set of statements, truly reflecting change and setting the parameters for the desired culture. An interesting by-product was the determination that “purpose” was a superior term to “mission,” since mission is all about the purpose for being in business. The intent? Focus on Purpose in planning, decision-making and determining priorities.Next steps:§  The draft statements were communicated to the entire organization.§  The company’s marketing consultants refined the wording.§  Leaders held meetings with all staff to discuss the relevance to each of them.§  Posters were prepared with high visibility throughout the facilities.§  The company values have been built into the core competencies portion of the performance review, highlighting accountability for demonstrating these values.Following up a few months later, all managers participated in two days of training in Leadership & Self-awareness. This was supported by performance management training, including goal-setting, coaching skills, managing the difficult conversations, time management and meeting management. The underlying theme was reinforcing values and purpose. The rationale is obvious with importance lying in alignment and a consistent approach to key aspects of leadership and management.Instructions Analyze how the vision of the company is developed in this case and give additional examples of methods with which the vision of the company can be developed?Discuss the interaction between the concepts of organizational vision, core competencies, Organizational strategies Operating plans and Actual operations?     Question 2Explain the difference between cost accounting and other branches of accounting?2-    1 Difference between Cost Accounting and Management Accounting.2-    2 Differences between Financial Accounting and Cost Accounting.Question 3For a manufacturing company, total costs is the aggregate of total fixed costs and total variable costs.In the following table you have the costs related to the different levels of activity.Table 1Total Costs            Instructions•       Analyze and discuss the cost behavior for this case?•       What process is used to estimate future costs?•       Question 4Discuss the effects of uncertainties and biases on decision quality? Give examples of uncertainties and biases?

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