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2. Factors To Consider When Designing A Cost Accounting System
3. Factors To Consider When Buying A Small Business Accounting Software

Some of the major factors to consider in its design are as follows:

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Let’s look at the concept/philosophies of selling and marketing so as to be able to differentiate them:

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Major Role or Function or Activities Of Personnel or Human Resource Department

• Manpower planning ( determine and quantify future manpower requirements, linked to organization objectives, requires both external and internal information for planning, for short and long term view)

• Recruitment, selection, interviewing

• Induction(new employees with information to function effectively in the organization)

• Training ( maintaining and improving current job performance)

• Re-training and counseling

• Education and development (develop skills for future jobs)

• Industrial relations

• Remuneration and incentive

• Pension and superannuation schemes

• Health, safety, welfare

• Gathering Statistical data both for internal and external use.

• Job evaluation(assessment of the job to set proper salary, review grade structure ,etc,.)

• Staff appraisal (determine the quality of staff, identify of potential staff for promotion, confirm suitability for promotion.)

•  Provides salaries and wages Budget information

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2. Internal Control Checklist/Questionaire/Assessment On Human Resources & Personnel Expenditure
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5C’s of Communication

• Clarification –straight forward and logical

• Completeness-see things from the perspective of recipient

• Conciseness-do away with unnecessary

• Concreteness-avoid abstract idiomatic terminology

• Correctness-flawless use of communication technique

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1. Written Communication-The Advantages And Disadvantages
2. Oral Communication-The Advantages And Disadvantages
3. What are the basic essentials Of Good Effective Communication

Advantages of Oral Communication

• Direct medium

• Immediate feedback

• Instant interchange

• More persuasive

• Team spirit

• Control over time, place,etc

Disadvantages of Oral Communication

• Time consuming

• No evidence

• Difficulty to arrange

• Not all can persuade

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2. Marginal Costing: Its Features, Advantages And Disadvantages.
3. What Is Absorption Costing, Its Advantages And Disadvantages

Advantages of Written Communication

• Can relay to all at the same time

• Permanency

• Lengthy and complex messages

• Provide analysis, evaluation,etc

• Added emphasis for oral messages

Disadvantages of Written Communication

• Varying interpretations

• Time required

• More formal and distant

• Delayed reaction

• Impossible to change once transmitted

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What is Open Plan Office

• Is an office area where there are minimum walls and corridors;

• Use of furniture and decorations like flowers or plants to divide up the areas;

• Maybe low level mobile partitions are used to divide up the areas

• Each functional area is situated in a particular part of one large room

Advantages of Open Plan Office

• Supervision is made easier;

• Internal communication is simple;

• Communication barriers are partly removed;

• Arrangement of working areas is more flexible and allows for further staff;

• The surrounding are light and airy;

• Cleaning is easier and cheaper.

Disadvantages of Open Plan Office

• Staff may feel exposed ( lack of privacy )

• Too many distractions

• Common heating too hot or too cold

• Smoking may cause conflicts

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What is Collective Bargaining

• A  process of bargaining in groups as opposed to bargaining individually

• Ultimately leading to an agreement between the group of staff/ workers and management. This agreement covers the conditions of the employees, pay rates/holiday/overtime/ bonus, etc, hours of works, shift arrangements, length of holidays, subsidized facilities and others.

Advantages of Collective Bargaining

• There is a mutual understanding between trade union and management

• Workers feel more involved

• Shared individual stresses and insecurities

• Discourages favoritism and victimization

• Promotes employee’s self respect

• Establish the rights of employees and management

Disadvantages of Collective Bargaining

• Management may be weakened in the event of very strong union head

• Face to face confrontation

• Not every employee’s interest is represented.

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Sources of recruitment:

• External advertisement like newspaper, magazine, journals or periodicals, local radio

• Employment agencies

• Notice boards

• Tertiary institutions like local colleges and universities

• Consultancy firm( head hunters)

• Exhibitions like career or jobs exhibition

• Overseas recruitment missions.

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1. Classification of Assets & Classification of Sources Of Funds