Essay on Sexuality in Advertising - 1350 Words

Sex is everywhere you turn. Victoria’s Secret is notorious for their ads that plaster billboards and the sides of buildings, featuring scantily-clad women suggesting an obvious sexual air. The bags you receive at Abercrombie feature half-dressed models, often two of which may be kissing or touching one another. These sexual images are far too present in the every day lives of young children, much younger than what used to be acceptable. Aside from this moral questionability, ads such as these often contain images of unrealistic body types, which exploit insecurity to make consumers use their product, the result of which can be dangerous to mental and physical health. Finally, when I see ads like the one to the right, and rack my brain†¦show more content†¦As images like this began to appear, they shocked the public, especially children who were previously unexposed to such graphics. But, despite the shock factor and the apparent irony that exists in a clothing store whose ads feature models who aren’t wearing clothes, these ads work. Now these bags and other such ads are everywhere, both reflecting the crafty idea to turn customers into walking billboards, as well as representing the number of people who respond to these advertisements. Even if the groups of people who shop there aren’t necessarily responding to the â€Å"sex sells† approach, they are still advocating it by buying Abercrombie as well as other stores that use sexuality in ads. It is rare to find someone that outwardly objects to this form of advertising; people have come to accept that this has become commonplace in the world of advertisement. This was not always the case though; the prevalence of this style of advertising is fairly new, only starting in the past 10 to 20 years. The difference between advertisements now and in the 60s is one that is shocking when considered in a side-by-side comparison. These are two advertisements for the same company: Levi’s jeans. The left one is from the 1960’s whereas the right is a recent ad for a new style of jean that Levi’s has created. Right away it is apparent thatShow MoreRelatedEssay about Sexuality, Ideologies, and Gender Roles in Advertising1937 Words   |  8 PagesFor as long as advertising and mass media have been around, so has their incorporation of sexuality and ideologies. Day after day we are plastered by articles, images, and audible forms of advertising. I would estimate that the average person encounters between fifteen hundred and three thousand forms of advertising each and every day. Of those fifteen hundred to three thousand, it would be safe to say that more than two thirds of them portray sexuality and socially constructed ideals. Men, womenRead MoreToday s Day And Age Sexuality And The Advertising Market946 Words   |  4 Pages~~Forces of Nature: Research In today’s day and age where sexuality and the need to be thin has become prominent in both fashion and the advertising market, it is important to create product for everyone in mind. The purpose of Forces of Nature’s research is to determine if there is a market in producing clothing that is made with the everyday girl in mind. We do know that the teen market is a force all on its own, raking in over $1.76 billion dollars in the year 2001. As moreRead MoreThe Medias Dirty Little Secrets: Media, Advertising, Teenagers, and Sexuality 1442 Words   |  6 Pagesoccurs from eight to ten times per hour in prime-time programming† (Brown, Steele, and Walsh-Childers 60) and that is without counting all those sexually suggestive commercials during the breaks. In January 2000, when the Mercedes Benz company was advertising to sell their new E-Class 4Matic car model, their commercial did not show the television viewers any of the innovative features of the car. Instead, Mercedes displayed a woman beginning to have sex with her lover as she told him that she was notRead MoreSex in the Media Essay1283 Words   |  6 PagesSexuality in the media has been a widely discussed topic amongst people for many years. Sexuality isnt portrayed only on television, but in magazines, advertisements, and movies. Is sexuality in media really necessary? Does sex actually help advertising? How do people respond to this? These questions are all important when deciding what is appropriate and what isnt. People in todays society are largely focused on sexuality. Sexuality is what is hip now and its popularity is getting biggerRead MoreVisual images Reinforce Traditional Gender and Sexuality Stereotypes948 Words   |  4 Pagesimages reinforce traditional gender and sexuality stereotypes through the manifestation of the masculine and feminine miens. An examination of print media advertisements highlights the social and cultural ideologies associated with traditional gender roles that are expected and imposed on by society. â€Å"Advertisements are deeply woven into the fabric of Western Culture, drawing on and reinforcing commonly held perceptions and beliefs† of gender and sexuality stereotypes. They have a strong role inRead MoreThe Advantages and Disadvantages of Mass Media1011 Words   |  5 Pagesthe future. Secondly, images of women advertising. Studies have proven that advertising has been a prime target of attack and scrutiny. The relationship which exists between advertising, the consumer goods industry and the crucial economic role of women as consumers is the basic explanation for the critical focus on sex-role portrayal. It has been proven that advertising effectiveness largely depends on the manipulation of the consumers self image. Advertising manipulates the female image in orderRead MoreThe Effects Of Media On Gay Male Body Image1209 Words   |  5 Pageshuman sexuality: sources, satisfaction, and perceived knowledge among college students. Sex Education, 11(4), 471-487. The article states that college student receive limited education about sex. Rutledge, Siebert, Chonody, and Killian conducted a research at a major university to examine: how college students learned about sex, satisfaction with the way they learned about sex, and self-perceived levels of knowledge about sexuality before and after completing a course on human sexuality. As resultsRead More Humor Should Replace Sex in Media Advertising Essay1601 Words   |  7 PagesHumor Should Replace Sex in Advertising   Ã‚  Ã‚   In todays society, we as consumers are exposed to media on a daily basis. Beginning the day with a glance at the daily newspaper and finishing the evening with a television program, the average person cannot escape the clutches of the media in its seemingly endless forms. Along with presenting objective information that includes local news, weather, and sports, a main function of modern media is advertising.    Two effective methods of catchingRead MoreAnalysis of Contemporary Magazine Content1183 Words   |  5 PagesAnalysis of Contemporary Magazine Content Introduction In the twenty-first century, both men and women have become targeted groups in advertising. Both target markets are flooded with images and content that promotes stereotypical sexual identities that are based on sexual images as well as cultural notions of gender roles. When flipping through a magazine a woman or girl would see ads for cosmetic surgery, makeup, wedding dresses, perfume, diets, jewelry and the list goes on. Women are affectedRead More Sexually Explicit Advertising is Detrimental to Society Essay1700 Words   |  7 PagesSexually Explicit Advertising is Detrimental to Society Just how far should advertisers go to sell a product? Individuals are reminded that a new age in advertising has emerged when Britney Spears and Victorias Secret model Tricia Helfer grace the cover of Forbes, a traditionally mature financial magazine. However, as any good advertiser knows, sex sells; all people need to do is look at a newsstand or magazine rack. But while it sells, it also offends as the promiscuous use of sexual images

Convictions Paper - 945 Words

Convictions Paper Joe McFadden Christian Excellence CM 3001 Professor Rick Saylor November 19, 2010 Convictions are defined as: 1. An unshakable belief in something without need for proof or evidence. 2. (Criminal law) a final judgment of guilty in a criminal case and the punishment that is imposed; the conviction came as no surprise. 3. The act of convicting; the act of proving, finding, or adjudging, guilty of an offense. 4. A judgment of condemnation entered by a court having jurisdiction; the act or process of finding guilty, or the state of being found guilty of any crime by a legal tribunal 5. The act of convincing of error, or of compelling the admission of a truth; confutation 6. The state of being convinced or†¦show more content†¦Ã¢â‚¬Å"For the Word of God is quick, and powerful, and sharper than any two-edged sword, piercing even to the dividing asunder of soul and spirit, and of the joints and marrow, and is a discerner of the thoughts and intents of the heart.† (Hebrews 4:12 KJV) Convictions that attract attention for a selfish ego puts us first rather than putting God first, these convictions are often rooted in pride or a desire for attention. Being in the spotlight and gaining attention can be attractive but as we know as Christians we must die to ourselves and seek to put God first in every area of our lives. The Bible speaks in many places of how God feels about pride. â€Å"To fear the LORD is to hate evil; I hate pride and arrogance, evil behavior and perverse speech.† (Proverbs 8:13 NIV). And in (Romans 2:8 NIV) â€Å"But for those who are self-seeking and who reject the truth and follow evil, there will be wrath and anger.† Some convictions are generated by an unwillingness to accept change. It happens sometimes we get comfortable with how things are and how things have been and in general change can be difficult. In change lies a fear of the unknown. Sometimes we fail to see that along with change come opportunities for growth. The Bible tells us â€Å"God is our refuge and strength, an ever-present help in trouble. Therefore we will not fear, though the earth give way and the mountains fall into the heart of the sea, though its water roar and foam and the mountains quake with their surging.†Show MoreRelatedConvictions Paper1280 Words   |  6 PagesConvictions 1 Convictions Ohio Christian University CM3000 – Christian Excellence Convictions 2 We all live our lives according to our set of personal convictions. Personal convictions are the blueprints that guide us down the path of life. We generally obtain our core convictions during childhood based on our culture, where we live and our religious beliefs. It is probably safe to say that no two people will have the exact same convictions because each of our experiences and backgroundsRead MoreEffects Of Eyewitness Testimony On The Us Criminal Justice System1700 Words   |  7 PagesMidterm Paper: The Effects of Eyewitness Testimony in the US Criminal Justice System On December 14th, 1982, Marvin Anderson was sentenced to 210 years in prison for crimes that he did not commit [1]. He was charged with rape, forcible sodomy, abduction, and robbery; these convictions were largely due to the eyewitness testimony made against him at trial [2]. During the investigation, a collection of photos was presented to the victim, where Anderson’s photo was the only one in color. Then, in aRead MoreThe Issue Of Wrongful Conviction1746 Words   |  7 Pagesconvicted wrongdoers has been apparently the overwhelming lawful improvement in Canada over the past half-century. In recent years, the issue of wrongful conviction has turned into an acknowledged reality in most common law jurisdiction; Prominent cases tend not just to attract our consideration regarding the deleterious impacts of a wrongful conviction on an individual but also to illustrate how parts of the criminal justice process have fizzled. An across the nation system of attorneys, columnists an dRead MorePreventing Wrongful Convictions Essay1103 Words   |  5 PagesEvery time an innocent person is exonerated based on DNA testing, law enforcement agencies look at what caused the wrongful convictions. There are many issues that contribute to putting guiltless lives behind bars including: eyewitness misidentification, false confessions, imperfect forensic science, and more (Gould and Leo 18). When a witness is taken into a police station to identify a suspect, it is easy for their memories to be blurred and their judgment influenced. This can lead the witnessRead MoreA Brief Note On Wrongful Conviction And Criminal Justice System1167 Words   |  5 Pagesleading wrongful conviction authority outlines the matter. Wrongful Conviction and Criminal Justice Reform Wrongful Conviction and Criminal Justice Reform, making justice is not a compendium of what has been learned about wrongful convictions since serious scholarship began in the 1980s. Instead, it breaks new ground by expressly examining many of the issues and processes related to wrongful conviction in the light of the policy reform process. The essential for wrongful conviction scholars and forRead MoreWrongfully Convictions2715 Words   |  11 PagesWrongfully Convictions Introduction: Each year, many people that are innocent are dished out short or long term prison term for crimes that they did not commit. These innocent people have been â€Å"wrongfully convicted†. Sometimes these wrongfully convicted charges are unbeknownst to the judge and or jury; other times, they are just wrongfully convicted due to corrupt law enforcement officers. This corrupt issue is very wrong and should be done away with immediately, which is my reason my choosingRead MoreReaction Paper : Picking Cotton1765 Words   |  8 PagesReaction Paper: Picking Cotton Background Story On July 28th of 1984, Jennifer Thompson-Cannino, a 22-year-old college student and another woman was both brutally raped at knife point. During the attack, Thompson was attentive of her attacker’s appearance and anything else notable so if she survived the attack, she could assure the rapist would be caught and punished (prosecuted). Within a few days of the attack, the Burlington Police Department of North Carolina had determined a suspect throughRead MoreThe Wrongful Conviction Of Criminal Justice System1185 Words   |  5 Pagesâ€Æ' A conviction of a person accused of a crime which in the result subsequent investigation proves erroneous.It depicts as any conviction which is apparently not committed by the convicted.I have studied many cases that why wrongful conviction has occurred even with doing a systematic probe, having with an affirmation and evidence. The most prominent reason why I did research on it was to knowing the critical reasons that why the public entitled into wrongful conviction and even with having a rigidRead MoreThe Wrongful Conviction Of Wrongful Convictions Essay1365 Words   |  6 PagesWrongful convictions Every year, hundreds of people get convicted wrongly as a result of criminal proceedings that are rooted in miscarriage of justice. The defendants are convicted for crimes not committed where errors are not proven until their death or having served a lot of jail time. Wrongful convictions are fueled by false witnesses, incompetence of defense lawyers and inadequate evidence among others. However, with the emergence of forensic DNA in collection of evidence, the rate of wrongfulRead MoreThe Wrongful Convictions Of Innocent Men And Women1611 Words   |  7 Pagesembezzlement, but one thing I found while researching what I should write this paper on is the Wrongful convictions of innocent men and women, that spend years in prison being innocent, and there is nothing that gets done till it’s too late. Some wrongful convictions are honest mistakes, but many times law enforcement and prosecutors lose sight of the obligation of ensuring truth and justice, and are focused on their c onviction rates. As with any job, they are honest people and ones that just don’t care

Scheduling System Free Essays

Chapter 1 INTRODUCTION Project context Nowadays, computer technology is vast and changing the lives of every walks of life. Almost all of the establishments, business sectors, schools and universities had their own updates of computer technology. This change improves the marketing strategy that makes them globally competitive. We will write a custom essay sample on Scheduling System or any similar topic only for you Order Now Different application had been used and had been improved; most especially when it comes to examination scheduling system. According to the registrar’s the current system of Pan Pacific University North Philippines is not effective in times of posting examination schedule. Some students and teachers are not satisfied about the system that they are using. There are some errors that we need to correct in terms of the time of the examinations period. The current system is also not helping the student’s but they are wasting their time to find their rooms. And also they have a human error that they encountered. The examination scheduling system purposed is to facilitate the preparation of  examination schedules to reduce manual involvement and the amount of time taken to prepare examination schedules. This system is made possible with the creation of a database that collects information pertaining to the examination schedules such as lecturers’ preferences of invigilation dates and time and their constraints. Besides, the system also allows lecturers to provide feedback and any other relevant information to the scheduling committee. This system benefits especially the Administration Office of institutions of PUNP  because it enables them to produce comprehensive examination schedule. The current examination scheduling system of Pan Pacific University North Philippines, Tayug, Campus is the registrar will arrange the scheduled examination for the student’s, it is divided into four terms prelim, midterm, semi-final and final examinations happens in three day examination’s and then the printed output of the examination will be posted on the bulletin board. First the student’s will pay for their tuition fee to be able get a permit in order to take their examination. Then the students’ will check on their assigned scheduled examination subject’s to their assigned date, time, room as well as the proctor of the examination. The developers propose this system to help the school in making a new computerized scheduling examination system. In the three day examination we like to separate the regular and irregular student’s to take their examinations. Company Profile Panpacific University North Philippines, Tayug Campus was formerly known as East Pangasinan Colleges of Science and Technology (ePCST) located at Lopez Jaena Street, TayugPangasinan is a branch of Pangasinan Colleges of Science and Technology main located at Urdaneta City, Pangasinan. It stared its operation in June 2004, Formerly at Bonifacio St. Pangasinan one storey building with seven classrooms excluding its different laboratory rooms. On its 2nd year operation, the number of students became double from 300 to 600 or more. So they started develop new location of the school in preparation on its 3rd year operation located at Lopez Jaena St. Tayug, Pangasinan, because of blooming population of students enrolling in ePCST. As expected on the following year of operation, all student of ePCST moved in Lopez Jaena St. with 20 classrooms and building administration officers. Enrolled number of students doubles especially in Nursing and Care Giving courses. EPCST also offered Montessori courses, BS Elementary Education, BS Computer Science, BS Criminology, BS Information Technology, BS Hotel and Restaurant Management and 2 years TESDA courses. In November 2007, a university is born. EPCST became an affiliate of PUNP main campus, Panpacific University North Philippines, Tayug Campus the number of students grows from hundreds, now a thousands of students. The 20 classrooms were not enough so they build a three storey building with different laboratory rooms for different courses. Misson To sustain educational excellence the PUNP ensures the relevance of aims, content, practices and outcomes of education in a new era of globalization, information technology and knowledge-driven economy through the constant creation of value in every facet of educational experience. Vision The PUNP as the total quality university of choice in the pan pacific rim now and the next century. Quality Policy At PUNP, quality is everyone’s concern and shall permeate every facet of the university, through an institutional way of life that is excellence – driven, value – added, sense – oriented, and customer focused. Purpose and description The purpose of this study is to develop Pan pacific University North Philippines Examination Scheduling System. Storing and printing of the schedules for the examination period. The registrar or instructor is encountering a major problems, one of the purpose of the proposed system is to eliminate problems of the registrar or instructor. The authorized instructor is only type a schedule manually in Microsoft Word and Microsoft Excel. The proposed system will change the traditional way of posting schedule in bulletin board. It will automatically get the schedule easily. Objectives of the study The main objective of the study is to develop a computerized examination scheduling system for the students of Panpacific University North Philippines of Tayug,Campus. This study aims to achieve the following: 1. The current system of Panpacific University North Philippines scheduling they are using manual arranging schedule examination. 2. This system is to help the registrars to organize the schedule for the student’s examination. 3. To make easier to access their subject schedules during examination. Statement of the Problem The main problem of the study is to designed develop an Examination Scheduling System of Panpacific University North Philippines Specifically, this study sought to answer the following questions; 1. What are the difficulties encountered in the existing during examination scheduling by: a. Admin b. Faculty c. Students 2. What are the features of the proposed system? 3. What are the security measures and control to adopt in the proposal system? Significance of the Study The significance and importance to the field of computer aided design system and information system. The following entities shall benefit from the study: To the Panpacific University North Philippines. This study will be a tool for the administration to help them organized the schedule examinations for the students. To the students. This study will help them to check their schedules for examination period. To the Instructors. This study will serve as an efficient tool for the educator’s to know exactly the assigned areas. To the proponents. This study will benefit the students, instructors and also the registrar to minimize their work. To the future proponents. This study will benefit the future students’ of Panpacific University North Philippines,Tayug ,Campus on getting their schedule for their examination’s. Scope and Limitation The study is focused on Examination Scheduling System of the College students of Panpacific University North Philippines Tayug, Campus. The system is only limited in displaying the course of different students. The scope of the study includes searching and printing the examination schedule of the students. The study also authorized personnel or the registrars to access and use the system. How to cite Scheduling System, Essay examples

Management Accounting Budget and the Presidency

Question: Discuss about the Management Accounting for Budget and the presidency. Answer: Introduction Financial accounting is compulsory for the company and should be prepared because it is meant for the outsiders, which would provide information and help in taking investment decisions (Markowitz 2014). It is prepared at the end of every financial year whereas management accounting is not compulsory to the organization and it is prepared as per the organizations needs. The given report will analyze different aspects for financial accounting. Need for investing in the latest software of management and financial accounting The company having diversified activities in both manufacturing and service sectors has to upgrade itself according to the changing situation of demand. The company is planning to make investment in latest software of financial and management accounting. This need for taking decision would be discussed following the explanation of the differences between the two areas. (Chiu and Choi 2013). The following points differentiate the financial accounting form the management accounting: The system of accounting reveals the financial position of the company by focusing on its financial statements to the outside parties so that they can form a judgment about the companys financial health and accordingly take the investment decision. (Hamidullah 2015). On the other hand, management accounting is that system of accounting, which assists the managers in taking business decisions such as framing the strategies, policies and plan by providing relevant qualitative and quantitative information. Financial accounting dealt with the outside or third parties as well as with the internal management but management accounting is needed only for the internal management. (Kaplan and Atkinson 2015). For examples, management accounting deals with direct raw materials, wages, overhead and financial accounting focus on accounting issues, GAAP, IFRS, etc. In the technologically advance era, software plays a vital role in maintaining and preparing financial records and also for analysis and forecasting purposes (Mitrokotsa and Dimitrakakis 2013). If the company invests in the latest software, this software would help in predicting and creating the financials and the budget would be created accurately using the software. The budget can be formulated by processing the data and dissemination of the digital information (Berman 2015). There are other advantage of adopting the latest software as this would help the management accountants to save their time in calculating lengthy information and release them form the burden. Evaluation of the importance of classification of costs in business decision making Classification of costs The classification of costs is immensely important to the business as it would enable them to expand and progress the business by controlling the costs. Two major costs are direct and indirect costs. The management classifies the costs on various parameters, because they have to make choices among alternative courses of action and they are constantly faced with that (Weil et al. 2013). The classification of costs provides the management with the relevant and indispensable information for pricing of the product and measuring the income. Classification would help in measuring the efficiency of the organization by identifying the place and the amount of cost which have been incurred. Different types of costs can be further explained with the help of the following table:- Classification of costs Types Direct and indirect costs Direct costs can be classified as manufacturing costs. On the other hand, indirect costs are related to costs incurred from production of any kind of goods and services Function Production and Non-production Production costs can be classified into direct labor, direct material and factory overhead. On the other hand, non-production costs can be classified into selling and administrative expenses. Relevance Opportunity costs and Future costs Opportunity costs can be classified as value of an alternative activity, when the other alternative has been selected. On the other hand, future costs can be classified as an estimated forecast of future value of an activity. Behavior Fixed, semi variable and step costs Fixed costs are those, whose value remains unchanged over a period of time. Semi-variable costs are those expenses which contain criteria of both fixed and variable costs. On the other hand, step cost is a cost that does not change by a large amount even if the volume changes. The fixed and variable cost can be explained using a graph (refer to appendix 1). The fixed cost is represented as the horizontal line as it remains fixed at different levels of production. However, the variable cost is represented using the rising straight line as the cost changes with change in the level of production. Again, the step costs are essentially semi-fixed costs that remain constant over a specific range of output and thereafter increase with attainment of the critical level of output. The step can also be explained using a graph as presented in the appendix (Refer to appendix 2) Table 1: Classification of costs (Source: Berman 2015) Cost Control The cost of control can be explained using examples: Say, the material costs- by classifying the cost as material, the organization would be able to reduce and control the cost of material by standardizing the materials to be used and avoiding its wastes (Patterson and Hennessy 2013). Now, by classifying the costs based on overhead, the organization can ascertain the costs incurred under various heads and accordingly plan to reduce the costs incurred. Also, by classifying the coasts as labor costs, the organization can find out the costs incurred in employing labors. A business needs to be well acquainted with the area where the expenses is being incurred relating to the product manufacturing so that the budget can be prepared easily. The organization prepares the budget accordingly when the costs is classified. Costs classification would enable the management in setting up the program related to cost control so that the expenses are kept within the budget (DRURY 2013). This is done by clearly creating a difference between the areas where the saving is possible and the areas where the expenses are not flexible. Now if we classify the costs as per volume so this cost relationship to volume is very vital in measuring the performance, costing of the product and influence decision variables. Some of the cost is classified as relevant costs because they are considered appropriate for making the management decisions which are specific. Costs would neither be underestimated nor be overestimated as the costs have been assigned to proper department based on cost classification (Chiu and Choi 2013). Say for example, the costs, which have been incurred in the polishing department, are different from costs incurred in running a department of machinery. The costs, which are actually incurred in these departments, can be easily estimated. According to Berman (2015), classifying the costs would help in allocating the costs to the cost center and apportioning to the right costs unit and this would help in tracking the source where the costs have been incurred. One of the aid in the preparation of the financial statement is ascertaining the cost data which are accurate, so if the cost is classified, then the various overhead costs, prime costs and other costs can be easily find out. Therefore, the total production cost in the organization can also be ascertained which would be relevant in preparing the financial accounts. Classification also provides the useful information in adopting the proper method for accounting. Objectives of preparation of budgets The budget is created using various variables and this can be useful in measuring and evaluating the performance of the employees. The variances form the budget is used to measure the performance (Gandhi et al. 2015). Budget is also used for measuring and monitoring the actual performance of the business by comparing the actual performance with the forecasted. Budget is used by the managers to control the various activities and it act as a mechanism of control which is used for controlling the availability of resources and activities within an organization (Hamidullah 2015). The variances can be highlighted form the control and the management can take remedial actions so that the objectives relating to the budget policies are met. The strategic plans of the management are implemented by planning in very detailed way, which is produced in the budget. (Weil et al. 2013). Budgeting process would motivate the managers and encourage them to take the actions regarding the future operations and refining the existing plans and the way of handling the changing situations. Operational budget is a budgeting process followed by the company which helps them in estimating the income it would make and a detailed plan of its short term expenses (Hill and Hill 2012). The various types of operating budgets are as follows: Expense budget- One of the operational budget is expense budget which documents the expenses which have been expected during the period of budgeting (Weil et al. 2013). It includes the estimated cost of overhead and also the labor and material costs involved in the production. Revenue budget- Another form of operational budget is for judging the marketing and sales effectiveness. The variable included in preparing this budget is the quantity of sales made and the price of the product or goods sold (Kaplan and Atkinson 2015). Profit budget- It is also known as market budget. The managers who have the responsibility of managing the revenue as well as costs of their unit use this budget. It includes the schedules prepared for the coming year and the projected financial statement and it is regarded as the plan for annual profits. The objectives of preparing the operational budgets are to anticipate that whether the expenses of the budget have been adequately prepared. It also helps in controlling the activities across various units (Markowitz 2014). Using this budget, managers would be able to control the service, advertising and training of personnel in terms of the quantity and quality. This would have an indirect affect on the volume of sales and help the management in estimating the volume of sales so that all the departments would perform efficiently. Illustration of the use of standard costs for variance analysis and favorable and adverse variance Use of standard cost for variance analysis A standard cost may be described as costs, which are predetermined, and it is estimated so as to manufacture a product or to perform a service. It correlated the quality of material and labor to the technical specifications. Standard cost makes use of variance accounting for the purpose of valuing work in progress and stocks and thus providing a basis for control mechanism (Mitrokotsa and Dimitrakakis 2013). The standard of cost for the activities is established through the standard costing and it is a tool for controlling the costs Let us consider an example to explain the variance analysis. Suppose that an organization estimates its labor costs to be $ 2.5 per unit at the beginning of the year. In addition, this estimate is established by the cost analysts, engineers or by looking at the trends of past experience. Now, say the actual costs incurred be $ 3 per unit. Now, when a comparison is made between the standard cost set and the actual cost incurred, then there is a deviation of $ 0.5.Variance analysis is nothing but the deviation of the actual cost with that of the standard. This deviation or the variability of costs enables the management in coming to the conclusion that whether they have been successful in controlling the costs (Parambath et al. 2014). In addition, the costs are evaluated on the basis of its favorability and unfavoribility. If the standard costs are less than the actual costs incurred then it is regarded as unfavorable variance and on the other hand, if the actual costs incurred are les s than the standard costs then it is regarded as favorable variance. Favorable and adverse variance Favorable variance would indicate that there is a difference between the planned and the actual results and it is called favorable because it is in favor of the business (Gandhi et al. 2015). This can affect the business performance in terms, say for example the business has experienced profits increase and this can be either attributed to increased actual revenue or because of the decreased actual costs. Unfavorable variance is also the difference between the actual outcomes and the established standards of costing (Patterson and Hennessy 2013). Such deviation is not favorable to the business. Say for example the company has experienced a decreased profit and this can be attributed to the increased actual costs, that is the costs which are incurred actually is more than the expected or standards costs set in the budget. This variance can be analyzed in terms of revenue or sales considering the costs (Mitrokotsa and Dimitrakakis 2013). Conclusion It can be concluded that there are different types of costs or variances that form the basis of management accounting. Analyzing the variance serves many functions and has importance in evaluating the business performance. It helps in setting a benchmark and act as a mechanisms to control the costs. It can be also concluded that operating budget is a tool for estimating the revenue and expenses of the companies and make itself prepare in advance for dealing with any kind of variations. The current report also helps in identifying with the importance of investments in software in financial and management accounting. Therefore, this report helps in understanding that budgets can help the corporation to avoid over spending and provides balance. Again, the variance between the budget and the actual figure can help the management in adjusting the overall strategy of the company. The present report also helps in gaining a comprehensive understanding regarding the importance of the classifi cation of costs to the business as it helps in expansion and improvement of the business by controlling the costs. References Berman, L., 2015. The Office of Management and Budget and the presidency, 1921-1979. Princeton University Press. Chiu, C.H. and Choi, T.M., 2013. Supply chain risk analysis with mean-variance models: a technical review. Annals of Operations Research, pp.1-19. DRURY, C.M., 2013. Management and cost accounting. Springer. Gandhi, N.M., Spaulding, J. and McDonald, G., 2015. BUDGET GROWTH, SPENDING, AND INEQUALITY IN DC, 20022013. Capital Dilemma: Growth and Inequality in Washington, p.159. Hamidullah, M., 2015, November. Revenue Structure and Nonprofit Budget Distribution Behavior. In 2015 Fall Conference: The Golden Age of Evidence-Based Policy. Appam. Hill, A. and Hill, T., 2012. Operations management. Palgrave Macmillan. Hofstede, G.H. ed., 2012. The game of budget control. Routledge. Kaplan, R.S. and Atkinson, A.A., 2015. Advanced management accounting. PHI Learning. Markowitz, H., 2014. Meanvariance approximations to expected utility. European Journal of Operational Research, 234(2), pp.346-355. Mitrokotsa, A. and Dimitrakakis, C., 2013. Intrusion detection in MANET using classification algorithms: The effects of cost and model selection. Ad Hoc Networks, 11(1), pp.226-237. Parambath, S.P., Usunier, N. and Grandvalet, Y., 2014. Optimizing F-measures by cost-sensitive classification. In Advances in Neural Information Processing Systems (pp. 2123-2131). Patterson, D.A. and Hennessy, J.L., 2013. Computer organization and design: the hardware/software interface. Newnes. Weil, R.L., Schipper, K. and Francis, J., 2013. Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.