Case 2- Relevant Information for Decision Making Essay

Case 2- Relevant Information for Decision Making - Essay Example These decisions are based on many calculations, based on estimates and actual figures, prepared by the management accountants. One of the most appropriate approaches for decision making is ‘decision-relevant approach’. (Drury, 2004) In this paper, we have analyzed the given data using decision relevant approach. The first step in this approach was to identify the relevant and irrelevant costs of both the alternatives for comparison basis. As described by Drury, relevant costs and revenues are that income and expenses that are affected in the future because of making any decision. (Drury, 2004) 1) Direct Material Cost is a relevant cost for decision making, because if the outsourcing decision is taken, then no such costs will be incurred by BMC. Further, since there is no future obligation of the existing direct materials’ contracts, therefore, no penalties or future obligations will be imposed on BMC on termination of these contracts. This means that direct material cost is taken as a relevant cost in calculating the total expense of manufacturing Global System navigator (GPSN), and no impact is taken to calculate the total expenses of outsourcing the production (buying from a contractor). 2) Direct Labor Cost is also a relevant cost for decision making because if the decision for outsourcing the production of GPSNs will be taken no such costs will be incurred. However, because of termination of the employment contracts, BMC will have to pay penalties of $66,000 annually for four years. Therefore, direct labor cost per unit is taken as the part of cost of manufacturing GPSN, whereas $ 5,500 is added in the monthly outsourcing expense ($66,000/12). 3) As it is given in the given data that because of failing quality control 2% of the units produced are discarded. Therefore, in order to meet the need for 8,000 products in a month 8,327 units should be manufactured by BMC. However, in case of outsourcing, BMC will buy 8,000 units from Far East Enterprises

Roles of Nurses in the Camps Research Paper Example | Topics and Well Written Essays - 500 words

Roles of Nurses in the Camps - Research Paper Example Over 10 million Syrians have fled from their homes as presidents Bashar al-Assad’s military fight with those against his rule as well as the jihadist military from the Islamic state. Violence increased and the country went into civil war, hence forcing Syrians to flee to refugee camps, for example, Zaatari refugee camp. Â  Nurses in the refugee camp counsel the traumatized patients. Many of the displaced people witnessed the death of their family members. (Choo, Hutchinson, & Bucknall, 2010). However, it is the role of a nurse to make them feel safe and help them adapt to the new environment. Provision of health education to the vulnerable displaced people, for example, the hepatitis A outbreak in the Za’atari camp due to unhygienic conditions. The nurses visited schools explaining the importance of washing hands after visiting the toilet and before handling food. The nurses do vaccination of measles on people under the age of 30 before getting in the camp, in addition to undertaking prenatal care and delivery of babies in the camp. They also taught the women the importance of family planning asks for better working equipment in the refugee camp to increase saving lives. One of the nursing values is promoting the health of a patient and their well-being. Sometimes nurses have to make autonom ous decisions, for example breaking shocking news that an individual is tested positive for HIV/AIDS (Choo, Hutchinson, & Bucknall, 2010). Â  Empowered nurses are allowed to admit/discharge patients. Support of patients living with HIV/AIDS is a role of a nurse. Patients who are supported feel accepted and loved. The researchers in the Zaatari camp health care center look for ways to improve the healthcare services. The research nurses uncover ways to improve the lives of patients living with chronic diseases such as cancer (Wintersgill & Wheeler, 2012).