This Kind of Love happens only once in a lifetime

The Bridges of Madison County,† the surprise hit of summer 1995, centers on a particular concept of adulterous romance that is very apropos of the neoconservative epoch. While many contemporary married women indeed may take comfort in the film's message (that one can have a secret love, but then must go back to the normalcy and maturity of married life), its implications are perhaps something less than a comfort as viewers see them as part of a larger theme about gender equality and human liberation.The complexity of the story’s theme requires not just a good director but also good actors, actors who can link or bridge the character’s character to the audience and live through the film’s reality for at least two hours. But before we discuss how Meryl Streep in particular made us connect with the film and empathize with her character, let us first walk around the story of Bridges of Madison County.The story explores the character of Francesca, an Italian wom an who somehow ended up as a farm housewife in Iowa. Like most of us, she dreamt of a more exotic life than ‘shuckin' the corn and ‘sloppin' the ‘hawgs’, but sometimes life just turns out the way it does. Humans follow where life leads them for a while, and before we realize it, decades have passed. This is so true with Francesca.Her path initially was destined, straight and predictable until an unexpected fork in the road causes her to question everything she had come to expect from life. While her husband and children are away at the Iowa state fair in the summer of 1965, Robert Kincaid happens upon the Johnson farm and asks Francesca for directions to Rosamunde Bridge. He explains that he is on assignment from National Geographic magazine to photograph the bridges of Madison County. She agrees to show him to the bridges and thus begins the bittersweet and all-too-brief romance of her life.Through the pain of separation from her secret love and the stark i solation she feels as the details of her life consume her, she writes down the story of this four-day love affair in a 3-volume diary. The diary is found by her children among her possessions and alongside Robert Kincaid's possessions after Francesca is dead. The message they take from the diaries is one of hope that they will do what is necessary to find happiness in their lives — whatever is necessary. After learning that Robert Kincaid's cremated remains were scattered off Rosamunde Bridge and that their mother requested a similar disposition for her own ashes, the children must decide whether to honor their mother's final wishes or bury her alongside their father as the family had planned. Adapted from the novel by Robert Waller, this is the story of love that happens just once in a lifetime — if you're lucky.The central theme is that there are deep universal feelings inside of all of us which we train ourselves to ignore in the execution of everyday life. Inside e very adult is an idealistic youth who planned a completely different life. But our dreams never go away, requiring only the right stimulus to reappear.As Waller implied in his novel, sometimes the old dreams are the best dreams. They're gone now, but it leaves a trace bound to last forever The parallel is drawn quite interestingly when Kinkaid explains that he works for the â€Å"National Geographic† magazine rather than acting as an artist because no one is interested in his work as art. Both he and Francesca have settled into a life that isn't what they hoped it would be. What is wonderful about this plot point is that both are still successful in their lives and relatively happy. Neither one is miserable or particularly hurt by their experiences and yet, under all the layers of their existences lies a yearning for something more, a need to live out unfulfilled dreams and be glad to have dreamt them.The two embark upon a four day romance that is realistic and touching. Stre ep's' Francesca is highly aroused by the photographer and yet she is also aware of the â€Å"improper† nature of her feelings. Coming from what was probably a more liberal background (European, i.e. Italian), she has acclimated herself to the ways of rural Iowa life. To remind us of the narrow nature of the mores of the time, a tertiary character is shown to be the town's gossip (while Kinkaid is visiting) because her extramarital affair has recently been discovered.What follows in Waller's story-in-the-novel is his description of the actual affair that takes place between Robert and Francesca while her family is out of town, along with Robert's â€Å"proposal† that Francesca leave behind her unfulfilling life in Iowa and run away with him to places far and wide, a proposal that is entertained but ultimately turned down by the heroine.   Instead, Francesca places duty and fidelity in front of passion and romance, choosing to live out the remainder of her days on the farm outside of Winterset, Iowa.During one day in August for every year thereafter, however, she would gather props and remembrances and pay ceremonial homage to her romantic interlude by staging a solitary fantasy ritual recalling the original seduction.  Ã‚   Over the course of those two and one-half decades, Mrs. Johnson attempted to locate Kincaid only once, and then unsuccessfully, after the passing of her husband.Two final points are in order about Waller's telling of the story-within-the-novel. The first is that, notwithstanding the brevity of the actual affair of Robert and Francesca, Waller leaves little doubt that theirs was much more than a fleeting romance or momentary concession to impulse. As Robert said upon learning that Francesca must stay with her family, â€Å"In a universe of ambiguity, this kind of certainty comes only once.†(By this point in the story, such utterances are entirely in character for Mr. Kincaid, whose mystical mix of New Age sensitivity and Marlboro Man machismo Waller gives ample amplification relative to the largely ill-defined character of the heroine. â€Å"I am the highway and the peregrine and all the sails that ever went to sea,† Waller has Robert whispering into Francesca's ear.)   The last point worthy of underscoring here is the framing device used by  Waller in telling the story.Waller's reconstruction of the romance is portrayed as a truthful re-creation that he, as the teller, was able to piece together from a letter Francesca left for her children, recounting the affair that they read only after her death.Remarkably, and yet apparently of great importance in establishing the story's credibility among readers, Waller agrees to tell the story of Robert and Francesca only in response to an invitation from the late Francesca’s children.(3)Meryl Streep in the film successfully expressed Francesca’s struggle, happiness and failure in the film In the said film, Streep’s acting is effortless. We can credit her previous acting roles for her showcase of talent in the film because she has been in several drama movies before she did â€Å"Bridges of Madison County.†Moreover, Streep has won an Oscar award in a drama film Kramer vs. Kramer. In this film, she is a mother who left her family because of discontent which is also real because males today are much more concern with their careers than with their family. This is also quite true in the movie Bridges of Madison County because in the film it is implied that she is too a little discontented with her routinary life as a wife and mother. If she had been contented and happy, she would have ignored Robert Kincaid.   These questions and what ifs are clear indicators that Streep made us feel Francesca. Made us feel that she is a human subject to limitations.In addition, Streep was already forty-six years old when she did the film. As woman, as mother and as a wife, she has rich experiences in life which contribute in her acting. It was easy for her to internalize and give justice to her character because she has been through several experiences not only in her career as an actress but also as a woman in general.There is more to the brilliance in her acting in the said film, according to Streep in an interview on Entertainment Weekly Magazine (2000)â€Å"I had a picture of who this was – I knew it was an Italian war bride, and I had grown up down the street from one. Her husband was a tall, blond man, and she barely spoke any English. Over the years she learned – she was a very bright, interesting woman – but there was always something exotic about her. Anyway, the book had this woman in jeans and braless. It was just hard for me to understand her. I had a pretty vivid picture of her, and I didn't want to complicate it (laughs) with the author’s actual intent. I honestly didn't finish the book. I started it and then thought, I'll wait for the screenplay . The screenplay had a woman in it.  Ã¢â‚¬Å"Clint called me and said ‘Just read the script. I want you to push past whatever you think you know about the book'.   Ã‚  Meryl Streep, More Magazine, December 2002Based from the interview we can say that her performance is significantly affected by the idea that she read the book which made her understand the character thoroughly in the novelist’s perspective and that Eastwood (the director) made sure that the script was well written.And lastly, it is always Streep’s passion to act and always it is her goal to deliver her character to the audience in the most realistic possible way.

Safeguarding the Welfare of Children and Young People

Identify the current legislation, guidelines, policies and procedures for safeguarding the welfare of children and young people including e-safety. The United Nations Convention on the Rights of the Child 1989 – which ensure that children are safe and looked after, children have the right to be protected from all forms of physical or mental violence, injury or abuse, neglect, negligent treatment, maltreatment or exploitation including sexual abuse by those looking after them.Children act 1989 Parents and professionals must work to ensure the safety of the child. This act includes two important sections : Section 47 states that the local authority has a duty to investigate if they have cause to suspect a child that lives or is found in their area is suffering or likely to suffer significant harm. Section 17 states that services must be put in place by local authority to safeguard the welfare of the children within their area who need it.The Education Act 2002 This sets out the responsibilities of Local Education Authorities (LEAs), Governing bodies, head teachers and all those working in schools to ensure that children are safe and free from harm. Children Act 2004 This provides the legal framework for Every Child Matters. It includes the requirement for: †¢Services to work more closely, forming an integrated service. a common assessment framework to help the early identification of need †¢a shared database of information which is relevant to the safety and welfare of children †¢Earlier support for parents who experiencing problems. Working Together to Safeguard Children 2006 This sets out the duties of organisations and how they must work together to safeguard children and young people. E-safety 2008 The council has produced a strategy to increase the awareness of internet safety. Set out measures to protect children from unsuitable sites and establish codes of practice. Safeguarding the Welfare of Children and Young People Assignment 008 Safeguarding the welfare of children and young people Task A 1. Identify a current national piece of legislation relevant to safeguarding children and young people’s welfare. United Nations Convention on the rights of a child. 2. Identify two current local policies, procedures or guidance in relation to safeguarding the welfare of children and young people. Child Protection Policy and Health and Safety Policy. 3. Complete the following table with two examples. Agency nameRole of the agency (involved in safeguarding(in own work setting) ————————————————-Children and young people) Children & Young People Portfolio Advice and support regarding (social Services) child abuse. _________________________________________________________ Early Intervention Advisory Team Supporting a child’s individual needs and working alongside key workers. 4. Complete t he following table. Types of child abuseList 3 characteristics for each ————————————————- Type of child abuse PhysicalBruises in strange places, cuts Burns/scalds ————————————————-EmotionalWithdrawn, stammering/stuttering, acting totally different to normal. ————————————————- SexualItching/pain in gentile area, wetting/soiling themselves, inappropriate play with toys/dolls ————————————————- NeglectDirty, constantly tired, malnourished BullyingWithdrawn, finding excuses not to go to school, asking for money. 5. Complete the following table. â⠂¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- Concerns that a colleague isGive a description of the action to take in response. Failing to comply withReport concerns straight away ———————————————— Safeguarding proceduresto the manager/designated person. If the colleague is the manager/designated person then the deputy must be informed. Harming, abusing orReport concerns straight away Bullying a child orto the manager/designated Young person. person. If the colleague is the manager/designated person then report to the deputy manager and trustees. 6. Describe the principles and boundaries of confidentiality and when to share information. In many cases the passing of information is routine, relating to the child’s daily care and needs.Other than this all records and information given by th e parents is kept locked away and only made available to staff working closely with the child concerned. Information on child protection issues will only be shared with other staff on a need to know basis. This need to know basis refers to outside agencies if they become involved. Parents have the rights to see the records on their children if requested. If parents disclose any confidential information to a member of staff they must be told that the information will be shared with the manager whilst assuring them that it will not be discussed outside the nursery setting.There are no circumstances in which disclosure of child abuse will be kept confidential. Assignment 008 Safeguarding the welfare of children and young people Task B 2. Produce a five point action plan to follow if a child is suffering from any or all of the following sign and symptoms: Severe headache, feeling nauseous, raised temperature, sensitivity to light, raised rash or spots. Actions to take 1. Check temperatu re 2. Check for rash, spots, photophobia 3. Ring ambulance 4. Ring parents/carer 5. Move to a quiet area away from other children. 3. Complete the following table showing what actions to take in an emergency.Fire In the event of a fire dial 999. The staff will evacuate the children quietly and calmly to the assembly point. The manager/deputy will collect the emergency contact list, visitors register, staff register and mobile phone (if it is safe to do so). The senior person in each room will check that there are no children in the cloak rooms or toilets and ensure windows and doors are closed (if in no immediate danger) and take the register with them. At the assembly point children, staff and visitors are checked against the registers to ensure no one is missing.Never re-enter the building unless you have been cleared to do so by the fire services. Security incident Politely greet the intruder, identify yourself and ask the purpose of their visit. Explain that all visitors must si gn in. If the intruder becomes agitated and refuses to leave the building peacefully, try to calm them whilst a colleague calls the police. Children should be moved to a room furthest from the intruder and distracted by staff and will stay there until the police arrive. Explain to the police what has happened so they can deal with the intruder.If the person leaves before the police arrive do not detain them. Remember to log any incidents and review all security measures. Missing children or young person As soon as a child has gone missing the manager must be notified immediately. The remaining children are moved to one room with appropriate number of staff, remaining staff will search the area the child was last seen for a maximum of 5 minutes. Inform the infant school and organise a search of school grounds for 10 minutes with all available staff. After a maximum of 15 minutes the child’s parents/carers and emergency services are contacted. Safeguarding the Welfare of Children and Young People Assignment 008 Safeguarding the welfare of children and young people Task A 1. Identify a current national piece of legislation relevant to safeguarding children and young people’s welfare. United Nations Convention on the rights of a child. 2. Identify two current local policies, procedures or guidance in relation to safeguarding the welfare of children and young people. Child Protection Policy and Health and Safety Policy. 3. Complete the following table with two examples. Agency nameRole of the agency (involved in safeguarding(in own work setting) ————————————————-Children and young people) Children & Young People Portfolio Advice and support regarding (social Services) child abuse. _________________________________________________________ Early Intervention Advisory Team Supporting a child’s individual needs and working alongside key workers. 4. Complete t he following table. Types of child abuseList 3 characteristics for each ————————————————- Type of child abuse PhysicalBruises in strange places, cuts Burns/scalds ————————————————-EmotionalWithdrawn, stammering/stuttering, acting totally different to normal. ————————————————- SexualItching/pain in gentile area, wetting/soiling themselves, inappropriate play with toys/dolls ————————————————- NeglectDirty, constantly tired, malnourished BullyingWithdrawn, finding excuses not to go to school, asking for money. 5. Complete the following table. â⠂¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- Concerns that a colleague isGive a description of the action to take in response. Failing to comply withReport concerns straight away ———————————————— Safeguarding proceduresto the manager/designated person. If the colleague is the manager/designated person then the deputy must be informed. Harming, abusing orReport concerns straight away Bullying a child orto the manager/designated Young person. person. If the colleague is the manager/designated person then report to the deputy manager and trustees. 6. Describe the principles and boundaries of confidentiality and when to share information. In many cases the passing of information is routine, relating to the child’s daily care and needs.Other than this all records and information given by th e parents is kept locked away and only made available to staff working closely with the child concerned. Information on child protection issues will only be shared with other staff on a need to know basis. This need to know basis refers to outside agencies if they become involved. Parents have the rights to see the records on their children if requested. If parents disclose any confidential information to a member of staff they must be told that the information will be shared with the manager whilst assuring them that it will not be discussed outside the nursery setting.There are no circumstances in which disclosure of child abuse will be kept confidential. Assignment 008 Safeguarding the welfare of children and young people Task B 2. Produce a five point action plan to follow if a child is suffering from any or all of the following sign and symptoms: Severe headache, feeling nauseous, raised temperature, sensitivity to light, raised rash or spots. Actions to take 1. Check temperatu re 2. Check for rash, spots, photophobia 3. Ring ambulance 4. Ring parents/carer 5. Move to a quiet area away from other children. 3. Complete the following table showing what actions to take in an emergency.Fire In the event of a fire dial 999. The staff will evacuate the children quietly and calmly to the assembly point. The manager/deputy will collect the emergency contact list, visitors register, staff register and mobile phone (if it is safe to do so). The senior person in each room will check that there are no children in the cloak rooms or toilets and ensure windows and doors are closed (if in no immediate danger) and take the register with them. At the assembly point children, staff and visitors are checked against the registers to ensure no one is missing.Never re-enter the building unless you have been cleared to do so by the fire services. Security incident Politely greet the intruder, identify yourself and ask the purpose of their visit. Explain that all visitors must si gn in. If the intruder becomes agitated and refuses to leave the building peacefully, try to calm them whilst a colleague calls the police. Children should be moved to a room furthest from the intruder and distracted by staff and will stay there until the police arrive. Explain to the police what has happened so they can deal with the intruder.If the person leaves before the police arrive do not detain them. Remember to log any incidents and review all security measures. Missing children or young person As soon as a child has gone missing the manager must be notified immediately. The remaining children are moved to one room with appropriate number of staff, remaining staff will search the area the child was last seen for a maximum of 5 minutes. Inform the infant school and organise a search of school grounds for 10 minutes with all available staff. After a maximum of 15 minutes the child’s parents/carers and emergency services are contacted.

Free Essays on Lucille Clifton

Lucille Clifton In the poems â€Å"The Lost Baby Poem†, â€Å"She Understands Me†, and â€Å"Homage to My Hips†, Lucille Clifton is letting the reader know how she feels about life issues. In the three poems, Clifton does a great job of simplifying reproduction, abortion, and beauty. She makes very strong points about the way she feels. Clifton’s poems seem guided by her own experience and consciousness. In â€Å"She Understands Me†, the author is telling us about the time she had a baby; how she lived through her child again. In â€Å"The Lost Baby Poem†, Clifton is telling us about abortion, and how it must have been for the baby, and the way she felt about abortion. In â€Å"Homage to My Hips†, the author is telling us how she looks, and that she can get any man she wants. Her style throughout these poems is simple, very descriptive, and constant. Clifton’s poems are simple in language, complex in ideas, and reflective of everyday issues. In â€Å"The Lost Baby Poem,† Clifton explains why the mother did not have her child. It would have been born in winter, in a time where she had financial problems. Perhaps she would have given up her baby for adoption. Lucille Clifton uses the image of water and drowning to speak of the abortion through, â€Å"waters rushing.† She also uses the image of poverty through, â€Å"disconnected gas, and no car.† In the last lines of the poem, â€Å"Let the rivers pour over my head,† â€Å"Let black men call me stranger,† I believe the image is that the woman promises her unborn child that she will be the best mother to the children she already has, and that if she breaks her promise she should get punished by those things. The woman described in this poem sounds like she was strong. Clifton uses shot sentences, with no capitalization, and punctuation. In â€Å"Homage to My Hips,† Clifton captures the reality and symbolism of the body. She uses her body to express herself, as she accepts it as it is, ... Free Essays on Lucille Clifton Free Essays on Lucille Clifton Lucille Clifton In the poems â€Å"The Lost Baby Poem†, â€Å"She Understands Me†, and â€Å"Homage to My Hips†, Lucille Clifton is letting the reader know how she feels about life issues. In the three poems, Clifton does a great job of simplifying reproduction, abortion, and beauty. She makes very strong points about the way she feels. Clifton’s poems seem guided by her own experience and consciousness. In â€Å"She Understands Me†, the author is telling us about the time she had a baby; how she lived through her child again. In â€Å"The Lost Baby Poem†, Clifton is telling us about abortion, and how it must have been for the baby, and the way she felt about abortion. In â€Å"Homage to My Hips†, the author is telling us how she looks, and that she can get any man she wants. Her style throughout these poems is simple, very descriptive, and constant. Clifton’s poems are simple in language, complex in ideas, and reflective of everyday issues. In â€Å"The Lost Baby Poem,† Clifton explains why the mother did not have her child. It would have been born in winter, in a time where she had financial problems. Perhaps she would have given up her baby for adoption. Lucille Clifton uses the image of water and drowning to speak of the abortion through, â€Å"waters rushing.† She also uses the image of poverty through, â€Å"disconnected gas, and no car.† In the last lines of the poem, â€Å"Let the rivers pour over my head,† â€Å"Let black men call me stranger,† I believe the image is that the woman promises her unborn child that she will be the best mother to the children she already has, and that if she breaks her promise she should get punished by those things. The woman described in this poem sounds like she was strong. Clifton uses shot sentences, with no capitalization, and punctuation. In â€Å"Homage to My Hips,† Clifton captures the reality and symbolism of the body. She uses her body to express herself, as she accepts it as it is, ...

Ivan the Terrible essays

Ivan the Terrible essays I, Ivan IV, was the first of two children born to Basil III, who had been attempting for many years without success to have a son. Basil, my father, divorced his first wife, Solomonia Saburova (which he had picked, by royal custom, personally out of thousands of virgins) due to her disability of not being able to bear his child. My father then quickly remarried a princess of royal Mongolian culture on January 21, 1526. This woman was Elena Glinskaya who became my mother. I was born on the evening of August 25, 1530. Two years after in 1532, my deaf-mute brother, Fyodor, was born. The following year, when I was only three, my father died due to a small little pimple on his leg that turned into a deadly sore. While he was dying, my father requested that I become the ruler of Russia when I reached the age of fifteen. However, his request was denied by the Russia aristocracy and they prevented my becoming their ruler. Instead, my mother Elena successfully ruled Russia for four years until she was killed. During this time, I was ignored and isolated from everyone except my nurse Agrafena. After my mother died, Agrafena was taken from me. My loneliness continued and the boyars ruling Russia would abuse me or not pay me any attention. The boyars would only pay attention to me when my presence was needed at a ceremony, otherwise they would ignore or abuse me. As the rivalry in the Palace for the power of Russia escalated into a bloody feud, I witnessed horrible things. I watched and heard murders, beatings and took verbal and physical abuse regularly. Because I was unable to hit my boyars, I would take my frustration out on animals. I imagined the animals being the men who tortured me. On December 29, 1543, I called the boyars to a meeting. I condemned them for ignoring me and my nation. Later I punished them for this by sending a group of huntsmen to seize Prince Andrew Shuiksy. Then in front of a group ...

18-year-olds Going OTR Are They Ready Are You

18-year-olds Going OTR Are They Ready Are You The demands on the trucking industry are increasing every year- many companies are running at full capacity with daily shipments in need of experienced, licensed CDLs to pull their weight.  Might the 18-20 year old set offer the potential to fulfill urgent delivery schedules? While most states require drivers to be 21 to acquire their commercial driver’s licenses, some do allow 18-20 year olds to take regional trucking jobs. But they can’t cross state lines, and there’s a frustrating lag between graduating from high school, getting your CDL, and being eligible to take most jobs in the industry. Many young drivers move on to careers that are more readily available, which means the industry is missing out.An Argument AgainstOne of the best tools for handling stressful job situations is maturity and experience- a teenager fresh out of high school probably hasn’t had to bounce back from so much as a fender-bender. Trucking requires the utmost professionalism and responsibility. Most teenagers make inadequate interns, but should we really trust them on the road?Brain Development in Progress: Both a Pro and a ConMaybe their reflexes are slightly sharper and they need less sleep, but the human brain continues to develop until age 25! Teens have underdeveloped frontal lobe, which is where impulse control, memory, attention, and consciousness are stored. On the flip side, they have a great capacity for learning, and by the time they’ve grown into full maturity as drivers, their skills will be ingrained.Plan for the FutureWhile executives, dispatchers, and company owners may feel its in their best interests to get young drivers on the road as soon as possible, in the interests of safety and performance, more training measures should  be developed before it becomes a viable industry-wide goal. Innovations like semi-automated trucking might help alleviate the risks of less-experienced young drivers (or benefit from their likely life-l ong fluency with new technology), and  ride-along training programs may help get the younger workforce up to speed faster and safer.

Minimalism nature and environment Essay Example | Topics and Well Written Essays - 1000 words

Minimalism nature and environment - Essay Example The focal point of light is strategically place to allow entry that gives the intended pattern of shadows. It adds serenity to the design by giving light the intended mood such as falling, misty, bare, living, falling, limited, soft, and calm. This depends on the intended use for the space and the lighting needs of the users. One of the famous minimalist architects is Tadao Ando. He is a Japanese native who has influence the field by revolutionizing the minimalistic approach to design. Some of his famous work include Azoma house- Osaka, Inamori Auditorium-Kagoshima, Church of Light –Ibaraki among others. These architectural pieces have integrated the environmental factors of light, rain, water and shadows. The structure of the house is made up three equal rectangular blocks. One of them is the place in the middle to serve as an open courtyard for the house. It is appearance, and spatial organization, allow its user to experience and appreciate the richness of space within the geometry. The geometrical organization emphasizes on emptiness and free space to represent the beauty of simplicity. The space left flanking in the interior courtyard creates an attempt to return the 'contact with light, air, rain, and other natural elements' to the Japanese life-style. Besides providing natural lighting to the house it also serves as the focal point of family life. The open court is a spatial entity that tries to compensate for the reduced physical space by reinstating the traditional model of the family.

Cost Accounting and Management Decisions Essay Example | Topics and Well Written Essays - 1250 words

Cost Accounting and Management Decisions - Essay Example Company Description Alcoa is an American manufacturing organisation which deals in producing primary aluminium and fabricated aluminium. Furthermore, the organisation is also known as one of the biggest drillers of bauxite and refiner of alumina in an international context. The primary products of Alcoa are divided into two major categories which are aluminium products and non-aluminium products. Aluminium products of Alcoa comprise alumina, primary metals, flat-rolled products and engineered products and solutions. On the other hand, non-aluminium products of Alcoa include industrial fastenings, precision casting and aerospace products (Alcoa Inc, 2013). Impact of Changes in the Variable Cost / Fixed Cost Structure of Alcoa on Cost- Volume Profit Analysis Decisions by Managers Cost-Volume-Profit (CVP) analysis is often argued to assist in taking decisions about business operations for any manufacturing organisation. It is applied as a method of inspecting the link between fixed and variable expenses with respect to number of manufacturing units and related profits. In order to use the CVP analysis, there is need for analysing the business operations obtaining an unambiguous understanding of fixed expenses incurred by the business in comparison to variable expenses. Therefore, any kind of changes in the fixed expense and variable expenses can impact on CVP analysis and product manufacturing decisions of a particular business like Alcoa. For instance, through CVP analysis, Alcoa can determine the cost of its products more accurately than the traditional method. As a CVP analysis develops a clear understanding of the fixed and variable costs incurred by a manufacturing firm, accountants and managers are likely to gain better control on the total costs of any product comprising certain fixed and variable components. With a better control on the total cost, these components can be used in order to clarify variations in product price as well as variations in expense s. As the number of quantity produced increases, per unit variable and fixed expenses are quite likely to decrease to a certain extent. Hence, per unit expenses will also reduce with respect to a decline in fixed and variable expenses rewarding the company with greater opportunity to serve its customers either with increased supply quantity or at a competitive price maintaining its profitability. Stating precisely, by understanding the fixed and variable expenses structure of Alcoa, the managers of the organisation can determine the level to which minimisation of prices of products would not compromise the profit gain per unit (Wiley, 2004). Analysis of the Current Cost System of Alcoa There are two major types of costing system which can be used by an organisation namely traditional costing system and Activity Based Costing (ABC) system. In this context, it has been observed that Alcoa uses the ABC costing system in its business operations for determining the cost of products as we ll as for framing its budgeting strategies (Krishnan, 2006). ABC system divides every manufacturing activity explicitly and determines the portion of overhead expenses which are used for manufacturing one unit of a product. Contextually, the ABC system makes possible for Alcoa to establish more comprehensive factory management structures. With an apparent view of cost of products grounded on ABC system, the managers of Alcoa are