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Case Study: Western Oceanography Institute Answer

Review the case study on pages 366 – 370. Answer the three questions at the end of the case. Your answers must be supported by the facts of the case. You will be graded on the content of your answers as well as your feedback to other responses.

  1. How would you respond to the director?

– First, I would assure the director all problems will be resolved, except for the deleted Word Perfect files. Then, I would apologize for not having coordinated my efforts more closely with everyone who had been affected by the problems. Next, I would humble myself and request a meeting where I could take notes about the remaining concerns, and to attempt to regain trust. Finally, I would state that I was wrong, and that I shall be more transparent in the future.

  1. What mistakes did Young make that contributed to the problems at the end of the case?

– Young only attended meetings that supported her agenda; no trust or “familiar”communication was established; she expected researchers to be proficient with e-mail and database programs; she simply e-mailed an offer for project support and didn’t personally approach non-responders; she had not researched safety or fire requirements; she did not remind people about their “conversion dates”; she did not research all hardware in all computers, for “driver” issues; SHE UPDATED THE DIRECTOR’S COMPUTER FIRST! (The last item was a bold/dangerous move!)

  1. How could she have managed the conversion project better?

– First, get to know people and hear their concerns; next, research/brainstorm with her team about possible problems; DON’T ASSUME ANYTHING — i.e. ask about something strange like Word Perfect files, outside “impacts”; finally, backup everything and try using the backup on a standalone computer.

In this case, we have another project manager. This time things did not go so smoothly. What did she do (or not do) that caused problems? What do you think Astrid should have done to make sure her project succeeded?

Focus and communication were the two biggest factors at play for the current state of this project. Better focus and concentration on the scope would have allowed Young to stay on track better and tackle issues as they arose with more distinct action. It doesn’t seem like their was a risk management plan in effect at all. Communication also, on all levels, to her assistants, as well as to superiors, and the staff of the entire place that would be affected by this project, were not communicated to very well. his in turn added to the extent of how big the problems were that occurred.

She really had no interaction with her staff, except to give orders. It’s understandable that she didn’t eat with them because of her situation, but not attending meetings to devote more time to the project is inexcusable. That time should have been used to spend time with the staff finding out what’s what. Also, if Young had not lost her temper with Eggert a while back, then maybe when this situation arised Eggert would have felt more comfortable coming to Young when the problem arose. If Young doesn’t make herself more accessible and approachable this problem could happen again.

By not having regular meetings with the staff, she left the door to communication closed. In order to be an effecive project manager you need to be able to not only delegate tasks amongst the team, but you also need to be able to make sure everyone is on the same page.

She seems to allow herself to become distanced from her staff which is not something a project manager can afford to do. She MUST remain accessible to all of her staff if she wants to be successful as a team and as a project manager. That is one of the lessons I learned long ago in the Navy, I had to be accessible and approachable to my troops so that I could be kept in the loop when there were issues with anything that we were assigned to operate and maintain. By letting her emotions get the better of her she is not only hurting herself but the remainder of her team as well. When she is unable to perform at peak efficiency her team will reflect that. Another lesson to keep in mind when we are supervising personnel in the workplace.

1.) I would ask for the complaints to be addressed one at a time and answer them with honest and open communication. Once they have been addressed, I will provide information as to when these issues would be resolved and apologize for the disruptions that have occurred.

2.) She was too busy working that she did not take the time to have meetings with her assistants to ensure that all things were going as planned. She also erased things off of Dr. Phillips computer without his permission that was not her call to make. When a plan is performed,you have to plan for the unexpected and in doing so, she should have made sure as to how many people were actually needed to complete the project as well as provide contingency plans if something were to occur.

3) Planning is everything. She should have had a full plan to understand what was needed and if there were going to be any compatible issue before agreeing to the conversion project. She could have consulted with those form her previous job to get a better understanding of involvement. She should have gotten reports on a frequent basis as to what was going on and unexpected issues so that they could be addressed. A follow up e-mail or a meeting should have been set up to remind employees of their time slot.

According to the case, there were appointments and schedules made and communicated to the users, but when the time came, the users were not around. How do you get people to do what you’ve asked them to do, when you ask them to do it, without having to hold their hands? And is it fair to blame Astrid for this?

I believe that reminders with calendar meetings are essential because people get busy and lose sight on what they are suppose to do. Although we are adults, many of us forget about meetings unless we have something to remind us. If participation is not being done, then there is always a chain of command that can be used to ensure that things go smoothly. Also, you have to be an example. If you don’t go to people’s meetings, don’t expect them to go to yours. Although this should not be the way that it works, it happens like this sometimes.

Attendance and punctuality are a show of respect. Some leaders like to use time and attendance as a way of showing subordinates that their time is more important than those being lead. My program manager is such a person. We often will refer to it as “Jim time” or “the eight minute standard.” I have taken it upon myself to start our weekly meeting on time every week and whenever the program manager feels like joining us, he can provide input or ask questions as needed. Losing eight minutes of a thirty minute meeting is a big deal most weeks and can severely damage communication between teams and overall productivity. As manager, I would look for responsible people to work in my project, it just makes it easier to delegate when you know you have reliable employees. No employee should be reminded of his/her duties unless is a change to the plan. I would not keep irresponsible people in my team because it would not be fair for the other team members. I believe that “team” is a group of people working together for the same goals and objectives.

  1. I would explain the situation clearly to the director and would mention that these are small integration issues that would be resolves once the staff reports them. i would also inform director that an e-mail would be sent to all staff to report any issues they are facing so that those can be addressed and rectified by the implementation team. The cooperation of the staff would be really appreciated. Moreover, these problems were never intimated to the concerned team and are presented to director whereas, my team should have been informed of these issues firstly.
  2. Young didn’t invest in building the personal or cordial relations with the employees. She devoted all the time to her project whereas networking with other staff members would have led to better cooperation from these employees. Moreover, Young should have maintained regular communication with the staff, updating them on the project status. This would have created awareness in the staff regarding the project. Young should also have ensured that the employees are sent reminders the day and time scheduled for their system upgradation so that they are available or any changes in the plan could be communicated to the Young’s staff that would have led to time saving. Another major mistake made by Young was that she didn’t plan the project implementation properly and she considered this organization to be similar to her previous organization and thought that converting computers would be similar job.
  3. She should have interacted regularly with other employees to gauge their attitude about this change. Project planning in advance would have helped with this as she would have been aware of the slack time available with her to ensure that the project is completed on-time.
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What is the importance of defining the population when performing audit procedures Answer

What is the importance of defining the population when performing audit procedures? How will this affect the sample size? How will incorrectly defining the population affect the sampling unit?


The population is defined by the internal control of interest and represents all situations when the control should be performed. The sampling unit represents the way the auditor identifies the performance of internal controls of interest. The population would represent all reports sent to management for review and approval, and the individual sampling unit would be an individual payroll report sent to a manager. Even though the report may contain information about a number of transactions, the report is the sampling unit because it is the report that management responds to in controlling the transactions. Whether the auditor uses non-statistical sampling or statistical sampling, the same basic factors should be considered when determining sample size. And the population size does not affect the sample size.


Boynton, W. C., & Johnson, R. N. (2006).Modern auditing: Assurance services and the integrity of financial reporting. (8th ed.). Hoboken, NJ: Wiley.

Response 2

Defining the population is by internal control of interest and represents all situations when the control is performed. The importance of this is that an auditor can examine the population of all programs changes throughout the year so he or she can test general controls over program changes. The audit would also be able to test a population of all management reports and make sure all payroll expenditures are reviewed and approved. Even when auditors have reports that contain multiple transactions it is important because it is management that controls the transactions. Auditing population is data that auditors test in order to help reach his or her final auditing conclusion. This would affect sample size because the auditor must recognize that the effects on sample size change in one factor when other factors are constant. These factors would include the nature of the control, frequency of operation, importance of control, risk of assessing the control, deviation rate and the population size. All of these sample sizes have to be determined even though the population size may or may not affect the sample size. If the population is incorrectly defined then the auditor needs to consider whether there are controls that are related to the same attribute or if control risk should be assessed at the maximum. It can also affect the quantitative results because an auditor must compare evidence regarding the deviation rate to the tolerable deviation rate. An auditor needs to make sure they look at the nature or cause of deviation and the relationship of the deviation to other parts of an audit.

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How does MRP fit in the overall master planning system? Where does it fit with the other parts of the system?

How does MRP fit in the overall master planning system? Where does it fit with the other parts of the system?

Material requirements planning is at the heart of the master planning system process. The process begins with an aggregation of demand from all sources (e.g., firm orders, forecasts, safety stock requirements). Production, marketing, and finance personnel work toward developing a master production schedule. Although manufacturing people will have a major input in determining that schedule and a major responsibility for making it work, marketing and finance will also have important inputs and responsibilities. The rationale for having these functional areas work together is the increased likelihood of developing a plan that works and with which everyone can live. Moreover, because each of these functional areas has been involved in formulating the plan, they will have reasonably good knowledge of the plan and more reason to work toward achieving it. In addition to the obvious manufacturing resources needed to support the plan, financing resources will be needed and must be planned for, both in amount and timing. Similarly, marketing resources also will be needed in varying degrees throughout the process. In order for the plan to work, the firm must have all of the necessary resources available as needed. Often, an initial plan must be revised based on an assessment of the availability of various resources. Once these have been decided, the master production schedule can be firmed up.


William J. Stevenson. (2012). Operations Management. Eleventh Edition. McGraw-Hill/Irwin Higher Education.

MRP is a computer-based information system that translates the finished product requirements of the master schedule into time-phased requirements for subassemblies, component parts, and raw materials, working backward from the due date using lead times and other information to determine when an how much to order. MRP works with other parts of the system because requirements for lower-level components, which are broken down by planning periods so that ordering fabrication, and assembly can be scheduled for timely completion of end items while inventory levels are kept reasonably low. I believe one of the aspects of data, especially inventory on hand, is key to control excess inventory and allow the system to plan suppliers schedule correctly being that it will be based off of what the system shows on hand. I say this because when the shop floor reports the amount of material that they have, that triggers the system when to order more material and at what quantity. But, if the information is incorrect, the system will either under plan or over plan the amount of material.

Material requirements planning (MRP) is a computer-based inventory management system designed to assist production managers in scheduling and placing orders for dependent demand items. Dependent demand items are components of finished goodsuch as raw materials, component parts, and subassembliesor which the amount of inventory needed depends on the level of production of the final product. For example, in a plant that manufactured bicycles, dependent demand inventory items might include aluminum, tires, seats, and derailleurs. MRP systems comes from three main sources: a bill of materials, a master schedule, and an inventory records file. The bill of materials is a listing of all the raw materials, component parts, subassemblies, and assemblies required to produce one unit of a specific finished product. Each different product made by a given manufacturer will have its own separate bill of materials. The bill of materials is arranged in a hierarchy, so that managers can see what materials are needed to complete each level of production. MRP uses the bill of materials to determine the quantity of each component that is needed to produce a certain number of finished products. From this quantity, the system subtracts the quantity of that item already in inventory to determine order requirements.

MRP assists in improving the materials handling capability of an organization. MRP has advantages like reduced per unit cost of production, low inventory levels especially for in-process materials, better market demand response, better customer service, reduced set-up and tear-down costs. There are disadvantages also of an MRP system. There is a high cost involved and organizations have to spend effort on installing necessary equipment, training personnel, validating, testing, and eliminating possible errors, and maintaining the MRP system. The time required for planning and implementing an MRP system is generally very long. Data entry and file maintenance requires considerable inputs in the form of training and education of the personnel. Implementation of MRP requires high commitment from the top management of an organization. MRP is used for controlling inventory and planning the production activities in order to manage the manufacturing process in an organization. It helps in ensuring the availability of materials for production and availability of products to be delivered to the customers.The overall master planning system in an organization is required to plan the entire activities of production and delivering goods in the market in a cost effective manner and MRP is very useful in doing so.

It is true we try to make things very effective possible as long as we are not at risk on costs. How would you handle reducing costs in operations? your thoughts!!

A good MRP system is an effective way to handle costs in operations. MRP enables managers to easily determine the quantities of every component for a given order size, to know when to release orders for each component, and to be alerted when items need attention. MRP benefits include the following:

1.Low levels of in-process inventories, due to an exact matching of supply to demand.

2.The ability to keep track of material requirements.

3.The ability to evaluate capacity requirements generated by a given master schedule.

4.A means of allocating production time.

5.The ability to easily determine inventory usage by backflushing.

Backflushing is a procedure in which an end item’s bill of materials (BOM) is periodically exploded to determine the quantities of the various components that were used to make the item, eliminating the need to collect detailed usage information on the production floor.


William J. Stevenson. (2012). Operations Management. Eleventh Edition. McGraw-Hill/Irwin Higher Education.

The best way to get rid of costs in operations is to eliminate the waste that happens within the operations. This waste can be the inventory that is kept around even though it is not being used. Use JIT to help eliminate your inventory and cut the costs on keeping inventory and the space that it takes to store that inventory. Another waste that can be identified is to do time studies on steps in the operations. Find out hos long it takes to do something and all the steps that it takes to do that something. You then need to go over and identify the things that are value added steps and keep those. Then go through and identify the steps that are not value added steps and eliminate those steps. Another way to identify waste is to find out if there is a new technology or some new item that could help in speeding up the processes within the operations. These are just some of the ways that you can cut back on the costs of operations.

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ACC 101 Unadjusted trial balance sheet Data P06-Practice Set_Adventure Travel General Journal Answer

Given Data P06-Practice Set:
Apr 1 Nozomi invested cash $   30,000
1 Nozomi invested computer equipment $   20,000
2 Paid first month’s rent $     1,800
3 Purchased office supplies $     1,000
10 Paid annual insurance premium $     2,400
14 Paid salaries $     1,600
24 Collected commissions earned $     8,000
26 Paid salaries $     1,600
27 Paid for computer repair $         350
27 Paid telephone bill $         750
28 Nozomi withdrew cash for personal use $     1,500
Chart of Accounts
101 Cash
106 Accounts Receivable
124 Office Supplies
128 Prepaid Insurance
167 Computer Equipment
168 Accumulated Depreciation, Computer Equipment
209 Salaries Payable
301 J. Nozomi, Capital
302 J. Nozomi, Withdrawals
405 Commissions Earned
612 Depreciation, Computer Equipment
622 Salaries Expense
637 Insurance Expense
640 Rent Expense
650 Office Supplies Expense
684 Repairs Expense
688 Telephone Expense
901 Income Summary
Additional information for adjusting entries:
Apr 30 2/3 of a month’s insurance expired
Office supplies on hand $         600
Depreciation on computer $         500
Unpaid salaries $         420
Check figures:
(3) Unadjusted trial balance totals $   58,000
(4a) Debit Insurance Expense $         133
(5) Net income $         447
     Capital (4/30/2010) $   48,947
     Total assets $   49,367
(7) Post-closing trial balance totals $   49,867


Problem 06-Practice Set
NOTE: Ledger accounts begin at cell A144, and show all entries that need to be posted.
General Journal
Date Account Titles Acct. No. Debit Credit
Transactions for April (Part 2):
Apr 1 Cash 101 30,000
Computer Equipment 167 20,000
J. Nozomi, Capital 301 50,000 «- Correct!
2 Rent Expense 640 1,800
Cash 101 1,800 «- Correct!
3 Office Supplies 124 1,000
Cash 101 1,000 «- Correct!
10 Prepaid Insurance 128 2,400
Cash 101 2,400 «- Correct!
14 Salaries Expense 622 1,600
Cash 101 1,600 «- Correct!
24 Cash 101 8,000


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