The Strength of Women in Trifles - Free Essay Example

Sample details Pages: 4 Words: 1237 Downloads: 7 Date added: 2019/07/03 Category Literature Essay Level High school Tags: Trifles Essay Did you like this example? The Trifles by Susan Glaspell is an immersive experience of an era set in early 1900 where patriarchal back drop of a murder committed by a woman made it easy to overlook the factual reasoning or causality of action. Men made law stood gallantly in the way of empathy towards WHY and finding the Truth. Glaspells feminist critique of the dismissive behavior towards the female character silenced the truth because it was discovered through trifles and not by men. Body The female characters in the story are the embodiment of feminist struggles in all the sense of the word. The silencing of voices and opinions by the patriarchal figureheads has a profound effect on how the events unfolded events. The story starts with the men entering the kitchen and taking a special interest in pointing out the condition of it as if it had some bearing on whether or not Mrs. Wright murdered her husband. Mr. Hales account of discovering the dead body is already biased as he dismissed Mr. Wrights cold demeanor towards his household and refusal about sharing a party telephone as him simply wanting peace and quiet whereas his interaction with Mrs. Wright after the death of her husband Well, as if she didnt know what she was going to do next. And kind of done up.(Glaspell, Trifles) was labelled as queer and done up instead of shocked and grief stricken. Don’t waste time! Our writers will create an original "The Strength of Women in Trifles" essay for you Create order During the course of inquiry questioning the house keeping abilities of Mrs. Wright stirs a defensive response from the women. Exhibited as Mrs. Hale says Theres a great deal of work to be done on a farm Those towels get dirty awful quick. Mens hands arent always as clean as they might be. Dutys all right, but I guess that deputy sheriff that came; out to make the fire might have got a little of this on: (Gives the roller towel a pull.) (Glaspell, Trifles) The pejorative dialogue between Sheriff Peters and County Attorney, SHERIFF (rises) Well, can you beat the woman! Held for murder and worrying about her preserves. COUNTY ATTORNEY (getting down from chair) I guess before were through she may have something more serious than preserves to worry about. (Crosses down right center) HALE Well, women are used to worrying over trifles. (The two women move a little closer together.) (Glaspell, Trifles) Reducing it all to trifles that worry women is demeaning and clearing felt by female company present and intentionally ignored by men. Calling out the women for defending their sex and starting to question them about the relationship they had with an accused murderer is clearly depicted as well utilized modus operandi of men in powered positions to keep woman in check. Exhibited as COUNTY ATTORNEY Ah, loyal to your sex, I see. But; you and Mrs. Wright were neighbors. I suppose you were friends, too. MRS. HALE (shaking her head) I have not seen much of her of late years. Ive not been in this house-its more than a year; i ; COUNTY ATTORNEY (crossing to women up center) And why was that? You didnt like her? MRS. HALE I liked her all well enough. Farmers wives have their hands full, Mr. Henderson. And then- COUNTY ATTORNEY Yes ? MRS. HALE (looking about) It never seemed a very cheerful place. COUNTY ATTORNEY No-its not cheerful. I shouldnt say she had the homemaking instinct. (Glaspell, Trifles) This disparaging conversation played an integral part in the discovery of truth and the subsequent hiding of it from the law a nd men. The dialogue between Mrs. Peters and Mrs. Hale clearly describes the diminished character of Mrs. Wright from a cheerful choir singer to a neglected and abused wife. It also describes Mr. Wright as a Good Man because he upheld the morals of patriarchal society by keeping his word and paying is debt. His treatment towards his wife is neither given a thought or merit while establishing his good man status. Mrs. Wrights mental status was definitely in question which did not merit any notice other than being queer. The female characters were the only one to identify with her and in the end figure out the whole story by piecing together all the trifles in a womens kitchen due to the compassion and unrecognized awareness of what was wrong with the whole society. In both profiles, the murderer and the victim, being laid out by the female characters points out the acknowledgement and awareness of the fact that law and the lawmen were unable to comprehend the reality of the situation. To satisfy the case against a woman only a story was needed as said by the county attorney But you know juries when it comes to women. If there was some definite thing. Something to show-something to make a story about a thing that would connect up with this strange way of doing it This story which they would have found, had they tried to look for it in the kitchen. Yet they stuck to the social stigma that what could a badly kept kitchen, would have to offer other then she being incapable of anything right. Their pre-conceived notions about women and the extent of their abilities hindered their whole purpose, which made them unable to see or understand the whole picture. If the roles were reversed and Mrs. Wright was murdered by her husband he would not have suffered any accusations on his married life like his treatment of his wife r his part in the household. He would be seen in the light of his social standing as a good honest man and therefore it would make for a very short inquiry. It may even be easily painted as a suicide for Mrs. Hales profile of her neighbors would directly be associated with Mrs. Wright mental condition. The same need of defending their sex may lead to suggestions of the husbands abusive behavior but it will be shot down by the men as mere trifles. Since the women are the ones to discover the truth hidden in the kitchen, it is possible that in a role reversal scenario, the men would never have found it or connected the dots to real story of Mr. Wright killing his wife. Conclusion Since the devil is always in the details and all the details were in the kitchen where it was not any mans job to look but to judge, women were able to observe the matter and fill in the blanks from Mrs. Wrights hard work for cherry preserves, uneven stitches, the bird seller last year and the dead canary wrapped and laid in a beautiful box. The crucial details without which the truth would have eluded everyone could only ever be seen with a womens eye. It wasnt because the men were unable to do it. It was because they would not venture in a womans domain completely neglecting that is was a woman who stood accused. The silent decision of Mrs. Hale and Mrs. Peters to not share what they had found with the County Attorney was instigated by the continuous dismissal and disregard of their take on the matter. It was based in the knowledge that what they knew if shared will only carry weight for Mrs. Wrights conviction in the eyes of the law. The rest however crucial will become the backgr ound noise just like they were in Mrs. Wrights untidy kitchen.

Psychology Is A Less Undisciplined - 907 Words

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Research on Internet Usage Among Penang Matriculation College Free Essays

(i) BACKGROUND INFORMATION By the turn of the century, information, including access to the internet, will be the basis for personal, economic, and political advancement. The popular name for the internet is the information superhighway. Whether you want to find latest financial news, browse through library catalogs, exchange information with colleagues, or join in a lively political debate, the internet is the tool that will take you beyond your telephones, faxes, and isolated computers to a burgeoning networked information frontier. We will write a custom essay sample on Research on Internet Usage Among Penang Matriculation College or any similar topic only for you Order Now The internet supplements the traditional tools you use to gather information, data graphics, and news and correspond with other people. Used skillfully, the internet shrinks the world and brings information, expertise, and knowledge on nearly every subject imaginable straight to your computer. The internet links are computer networks all over the world so that users can share resources and communicate with each other. Some computers have direct access to all the facilities on the internet such as the universities. And other computers, (e. : privately-owned ones), have indirect links through a commercial service provider, who offers some or all of the internet facilities. In order to be connected to the internet, you must go through service suppliers. Many options are offered with monthly rates. Depending on the option chosen, access time may vary. The internet is what we call a metanetwork that is a network of networks that spans the globe. It is impossible to give an exact count of the number of networks or users that comprise the internet, but it is easily in the thousands and millions respectively. The internet employs a set of standardized protocols which allow for the sharing of resources among different kinds of computers that communicate with each other on the network. These standards, sometimes referred to as the Internet Protocol Suite, are the rules that developers adhere to when creating new functions for the internet. The internet is also what we call a distributed system; there is no central archive. Technically, no one runs the internet. Rather, the internet is made up of thousands of smaller networks. The internet thrives and develops as its many users find new ways to create, display and retrieve the information that constitutes the internet. (ii) OBJECTIVES The main objective of conducting this experiment is to investigate the internet usage among Penang Matriculation College (PMC) students. The survey is designed to answer the following questions; 1) How the students access the internet? 2) How often they access the internet? 3) How many hours they spend time online? 4) What type of website they usually visit while online? 5) Do online affect their performances in studies? And the most important thing is, by conducting this research; it reveals the reality of online behaviour among PMC students. At the early of the research, we came up with three hypotheses which might be related to the result of the research: Hypothesis 1: a) The majority of PMC students spend 3-5 hours online per week. Hypothesis 2: b) The main online purpose of PMC students is to keep in touch with their family and friends. Hypothesis 3: c) Majority of the students online and study at the same time. (iii) STATEMENT OF PROBLEM There are some problems we discovered that leads to this survey. We came up with three important questions that it might be related to the results of this research: 1. Does social networking website (e. g: Facebook, Twitter, Blog, etc. ) distract the students in their studies? * With the existence of electronic communication, it seems like the students have become addicted to these invention of public domain such as Facebook and Twitter. Some of them spend more than 3 hours online per day. Thus, does this online behavior affect their performances in studies? 2. How do the students manage their study time with their online behaviour? If students prefer to go study and online at the same time, will they be able to concentrate on their studies? This is the problem as we want to identify does this type of online behaviour affect the concentration of the students? 3. Can they survive their lives without any internet connection? * Internet is one of the important things needed in life, especially for students. It helps a lot as students need it in order to finish up all the assignments and get further information on certain topics. Students also surf the internet to get the latest news on current issues. How would the students finishing their assignments if there is no internet connection in the college? (i) RESPONDENTS We randomly selected 50 students of PMC which represent 3% of the total students. We believed that majority of the students use internet in their daily lives for education purposes. However, as we all know, in a new era world, students also need some entertainment to cheer up their lives an there is the role of internet as students also can use it to find some entertainment in order to release stress. (ii) INSTRUMENTS In completing this research, we used various kind of method to gather data obtained: a) Questionnaire * 10 questions about internet usage among PMC students were being asked and the questionnaire was distributed to 50 students of PMC. They were asked to answer the survey in order to complete this research and gain the data. The 50 students were randomly selected among all the total students and they were from different module of courses. b) Internet search * We also made comparison between the internet usage among PMC students and survey made by other international researcher. We found out that the usage of internet among students was high especially in purpose of education such as to do research projects and presentation. However, they also used the internet to keep in contact with family and friends as the existence of social networking site helps a lot in connecting people all over the world. c) Book, newspaper and magazines * Besides, we also looked for points in magazines and newspaper about the latest news of internet usage among college students. How the internet plays its role in students’ lives and how the institution itself provide the nternet connection for the students. (iii) RESEARCH PROCEDURE a) Phase One At the early stage of this research, we made a questionnaire to be distributed to the students. The questionnaire was checked by our English lecturer, Mr. Asokan before being photocopied. The questionnaire which has been checked and approved then be photocopied and distributed to 50 selected students. b) Phase Two The distribution of the questionnaire was made during our recess time. We distributed the questionnaire to the students which came from different modules (Life Science, Physics and Accounting. Basically, the different module of students does not really affect our results of finding as we put our aim on their PSPM results which might be related to their online behaviour. c) Phase Three We took almost 5 days to distribute the questionnaire and collect the data. Every one of group members was very determined in conducting this research. The data collected was kept for further analysis. We gathered during weekend and made further discussion about the findings. ANALYSIS OF DATA DISCUSSION OF FINDINGS We found out that 5% of the students access the internet through their mobile phone. We predicted that their mobile phone have the ability to access the internet through the prepaid internet service. 15% of the students preferred to online at the cyber cafe which is most of the students were female students as the cyber cafe only located at female students’ block. Besides, another 37% of the students have their own broadband to access the internet. The rest of 43% students used the Wi-fi provided by the college and also through cafe. We can conclude that students can access the internet through several of ways at anywhere and anytime. They don’t need to be worry as the internet connection is always being available. The students also can surf the internet for many purposes and the internet connection provided is unlimited except if they access through PMC Wi-fi as the server blocked several websites containing improper contents for the students. Based on the pie chart above, we can see that majority of the students access the internet several times a week which represent 43% of the students. Another 32% of the students access the internet everyday, 13% online once a week, 10% online several times a day and finally 2% of the students online rarely which is once a month or less. The findings proved that every student have different type of online behaviour. The students who online once in a month or less probably think that internet does not really affect their lives. While for the students who access the internet once a week may be online for important purpose only. As for the rest, they often access the internet may be to update themselves with latest issues or many other reasons. From the data obtained, 54% of the students spent time 3-5 hours online per week. Whereas 34% online more than 5 hours per week while another 12% spent 1-2 hours online per week. Spent 3-5 hours online per week is the average time for the PMC students to access the internet. They finished up their assignments, keep in touch with family and do other things online within 3-5 hours per week. They did not waste their time do something useless while online as 3-5 hours per week is a short period to access the internet. They managed to make use of the internet wisely. The main purpose of PMC students to go online is to contact their family and friends which cover 31% of the students. Basically, they might keep in contact through e-mails or video call with many types of communicating website such as Yahoo! nd Skype. 28% of the students preferred to surf the social networking site such as Facebook, Twitter and many other. They also were able to keep in touch through those social networking site. 14% of the students access the internet to play games and most of them were male students. Hence, another 11% online with the purpose of finishing the assignments or maybe ge t update about the latest education topic through PMC portal. There were also some students who spent their time online to read online newspaper (3%), downloading music or videos (6%), and others (7%). From the findings, we found out that there was correlation between students’ online behaviour with their studies performance. 46% of PMC students spent less than 10 hours on studies per week. This may due to the activity involved by the students itself. As class was finished in the late evening, students need more time to rest in order to prepare for the tomorrow class. At night, they had to finish their tutorials and made some revision for next topic. We can conclude that half of the PMC students spent more than 10 hours on studies per week. 9% spent more than 15 hours whereas another 25% spent time on studies between 10-15 hours. Different students have different ability to make revision. Some can study for more than 3 hours continuously per day while some cannot. It depends on the ability of the students itself. From the data collected, it was proven that most of the students did not preferred to study and go online at the same time. They felt better if go study and online separately. Meaning, they might think that online while studying was such a waste of time, as students will be more focus to the internet compare to the books. This type of online behaviour was not really good for students as it might affect student’s performance in studies. Thus, our third hypothesis which was the majority of the students online and study at the same time should be rejected as it was totally different from the result obtained. However, there were 39% of PMC students who still preferred to go study and online at the same time. It was how the student itself managed their study time and online time and in returns, there should be no problem with their studies performance. The final finding of this research was the PSPM 1 of PMC students. As we believed there was correlation between internet usage among PMC students and their studies performance, we noticed that 53% of the students achieved pointer of 3. 00-3. 99 in their PSPM 1. There was also 24% of the students’ success by achieved pointer of 4. From the above pie chart, it showed that the students were able to manage their time in studies and access the internet. As majority of them succeed by getting pointer of 3 and above. It proved that it depends on the student itself on how to manage their time. As the 16% of the student who got pointer of 2-2. 99 and 4% got 1. 99 or less, it might not because of the internet. They should work harder and lessen the internet usage if it was really affect their studies performance. CORRELATION BETWEEN ONLINE BEHAVIOUR AND STUDIES PERFORMANCE (i) CONCLUSIONS This study was intended to clarify the use of the Internet and its effect on studies performances of PMC students. Thorough investigation of three primary questions revealed there is correlation between the amount of time spent on the Internet and their studies performances. Additionally, the purposes of access the internet among PMC students showed that majority of the students online in order to keep in contact with family and friends and also to surf the social networking sites such as Facebook, Twitter, Blog and many more. One finding of note was that the perception of the students about their studies performance was still not significantly influenced by Internet use. The seeming implication of this study is that the Internet, like so many other aspects of daily life, is merely a tool that individuals access and use in ways that they can choose. ii) RECOMMENDATIONS Throughout this research, we found out that internet was not the main factor that affect student’s performance. Students should put more effort in order to achieve excellent results in examination. Determination is very important as a saying goes â€Å"when there’s a will, there’s a way†. This research teaches us a lot from the perspective of team work and respo nsibility. Our hope is, future research can be carried in all the matriculation colleges in the country so that we can compare how internet affect student’s performances in studies do. REFERENCES Websites: 1. http://www. endeley. com/research/internet-use-among-female-and-male-college-s tudents/ 2. http://en. wikipedia. org/wiki/Internet 3. http://www. jsu. edu/dept/geography/mhill/research/resrept. html 4. http://www. adelaide. edu. au/writingcentre/learning_guides/learningGuide_writingAResearchReport. pdf ACKNOWLEDGMENT We would like to acknowledge and extend my heartfelt gratitude to every person who has made the completion of this project research. Without the help from them, we won’t be able to finish this research successfully. First of all, we would like thank our English Lecturer, Mr. Asokan, for his vital encouragement and support. Thank you for giving us the chance to conduct this experiment as we learnt a lot throughout this research. Thank you also for helping us and guide us on how to make a complete and good report. Besides, thank you to all the practicum members for giving us support and helping us in finding information. We discuss and share any important information that could help in comleting this project. Last but not least, thank to God, who made all things possible. That’s all. Thank you TABLE OF CONTENT TitlePage 1. 0 INTRODUCTION 1. 1 Background Information . 2 Objectives 1. 3 Statement of Problem 2. 0 METHODOLOGY 2. 1 Subject/Respondents 2. 2 Instruments 2. 3 Research Procedure 3. 0 FINDINGS DISCUSSION 4. 0 CONCLUSIONS RECOMMENDATIONS 5. 0 REFERENCES APPENDICES RESEARCH ON INTERNET USAGE AMONG PENANG MATRICULATION COLLEGE (PMC) STUDENTS GROUP MEMBERS: * MUHAMMAD ALIFF HAIQAL BIN MUHAMMAD NASIR (MS1113508572) * MUHAMMAD AZREE IZUDDIN BIN AZMAN (MS1113508640) * SHARIFAH NURFADHLIN AFIFAH BINTI SYED AZHAR (MS1113510255) * SITI HAJAR BINTI HASSAN (MS1113510322) PRACTICUM: H1P2 LECTURER’S NAME: MR. ASOKAN How to cite Research on Internet Usage Among Penang Matriculation College, Essays

Management Accounting BHP Billiton Samples †MyAssignmenthelp.com

Question: Discuss about the Management Accounting BHP Billiton. Answer: Introduction Product costing is the cost which is incurred by the company to create the product. These costs may be direct or indirect and can be apportioned at various stages of the development of the product. In short it the process to determine all the expenses of the company pertaining to the creation of the final product of the company (Horngren, 2011). This type of costing system helps in identifying the cost of a unit of product as it involves all the resources of utilisation of the materials and inputs which have been utilised at the various levels of productions. As per Maher (2005) product costing has been emerged as the modern costing technique as it helps as a great decision tool for the management at various levels and also finds out various leakages and loopholes in the current structure of the organisation. The company selected by us is a leading manufacturer of iron, steel, gas, oil, copper, silver and aluminium in the world named as BHP Billiton it has various aspects of working and a multinational presence which makes it a global leader in its space. This company mainly incurs exploration, site development, extraction (automatic and by labour) and then sell the final product in the demanding market, so product costing is very much important as each of the above-mentioned product manufactured is produced by resource utilisation at various level and quantity (BHP Billiton, 2016). This makes the usage of a proper costing system and absorption of costs very useful for achieving economies in the business adopted by it. Costs needed to be included in the product cost of BHP Billiton Direct Costs: These are the costs which can be directly attributable to the cost of the products of the company. These are mainly of 3 types: Direct Materials: The various materials procured to convert the raw material to desired final product are direct material costs. For example, alloys purchased to produce iron, copper, aluminium and chemicals to purify them. So Raw materials and consumables used is part of the direct cost (Horngren, 2011). Direct Labour: The compensation paid to workers which convert the raw material to finished product and also the costs of various benefits paid to workers. So Wages, salaries and redundancies, social security costs and pension obligation are part of direct labour. Other direct costs: BHP Billiton also incurs a large amount of freight inward and outward, sales commission paid to various agents in other countries are to be included in the direct costs of the company. Indirect costs: These are the costs other than direct costs of the product which are also referred to as manufacturing overhead, factory burden/ overheads. There are a large number of costs which are included in indirect costs like electricity, outside services, depreciation, repairs and maintenance and other manufacturing related costs (Vanderbeck, 2013). These are mainly allocated on the basis of machine hours, labour hours, labour costs, etc. The Indirect costs for BHP Billiton are as follows: Costs of external services procured by the company in the various production phases. Government royalties paid and payable. Depreciation and amortisation expense incurred. Exploration and evaluation expenditure incurred and expensed in the current period. Operating lease rentals. Third party commodity purchases. Manner in which BHP should track the direct product cost In this competitive environment, there are always predetermined standards or budgets in the organisation which are used as a tool for analysing the costs and the reasons for its deviation from the standard set by the organisation during its initial budgeting or historical trends observed by the company. So, standard costing techniques can be used to track the direct product cost (Shim Siegel, 2009). Standard costs are pre-determined costs representing the actual cost of the product at the most efficient conditions for production and operations. This is done by a collection of technical data relating to production and applying costs to each element at the various levels. Types of direct costs include materials and labour which form a major part of the cost of a unit, so it is very important to track direct costs of the products as any variance from the standards defined can affect the cost of the product to a great extent making it a sensitive to many factors. Variance from the standards set by the company must be recognised on regular intervals so as to get the proper idea of the efficiency of the company (BHP Billiton, 2016). The extent of tracking the direct product costs can be determined by the tolerable limits set by the management of BHP Billiton, these costs can be traced by measuring the variances which are mainly of the following types: The variance of efficiency: This arises due to efficiency or inefficiency in the utilisation of the materials or labour. These can be measured using the standard cost technique of using the variances of efficiency like usage, mixture and yield (for materials), efficiency and idle time (for labour). These are ascertained by comparing the actual quantities with the standards set. The variance of Price/Rates: These are the variances which result from the changes in the unit material prices, hour rates and standard rates for indirect costs. E.g. Material price variance, material usage variance, etc (Lanen et. al, 2008). Variance due to volume: Difference between the level of actual activity and the standard of activity set while estimating the level. For example capacity variance, Calendar utilisation (Needles, 2011). The various direct costs variances are as follows: Material yield variance, Material mix variance, Material price variance, Labour mix variance, Labour Rate variances which might be favourable as well as adverse. Evaluation of the organisation of indirect product costs by BHP Billiton. The need to organise indirect cost arises because many a time a single expense involves more than one expense account so there is always a need to have a proper method of splitting costs so as to record them in proper accounting head which can lead to accurate determination of unit cost of the product (Lanen et. al, 2008). Organising indirect cost is done mainly by the units of work or tasks which may be a single activity or a series of activities undertaken. For e.g. Purchase order includes an activity like purchase requisition, ordering, identification of suppliers, placement follow-ups, etc (Horngren Foster, 2008). So identification of the types of activity is important and can be elaborated as follows: Of units produced: These are mainly costs for which we can identify the utilisation of resources on the basis of a number of units produced. These are the costs of activity which can be related to a number of units produced. Examples: Use of indirect material inputs, Inspection or testing costs incurred on a process. of batches: These are the activities related to setting up of batch or production run. In BHP Billiton there are many production activities which take place in the batches like the production of iron, copper, etc. and extraction of resources. So organisation of costs on the basis of batches is the best method as a number of production runs is identifiable at every level (BHP Billiton, 2016). Some examples of this type of batch costs are: Material ordering Where an order is done for every batch. Machine set-up where machine requires setting up before every batch. Inspection costs where every batch is inspected after production. The level of product activities: This method is mainly used when a new product line is developed. This method is not related to BHP Billiton as there is no new emerging product in its product portfolio. It mainly includes costs like designing the product, technical designing and advertisements. Facility Level Costs: These are the costs which are required to keep the production process running and maintenance of various machinery and activities. These mainly cost like maintenance, security personnel, production managers salary, etc (Horngren Foster, 2008). Allocation of costs can be done in the following suggestive method by BHP Billiton. Sr No. Name of Expense as per annual report available (June 2016) Suggestive allocation strategy of indirect costs incurred 1. Freight and Transportation Cost These costs can be allocated on the basis of a number of orders placed for a product by the company. 2. External Services This service may include a number of costs like valuation, marketing, distribution and designing of the product. So it is not easy to judge the correct cost allocation strategy but it can be allocated on the basis of a number of hours allocated by the team to the relevant product (Larry Christopher, 2012). 3. Third party commodity purchases These are the various materials which are not directly related to the product. So they must be allocated on the basis of actual consumption and utilisation of the commodity (Larry Christopher, 2012). 4. Government royalties paid and payable This cost can be on the basis of asset value so it not possible to judge the allocation head but it can be done on the basis of asset value for which such cost is incurred (Robinson Last, 2009). 5. Depreciation and amortisation expenses Extraction so depreciation costs are generally very high and form a major cost component in a mining company. Allocation is done on the basis machine hours run of the machine as they are identifiable by the company records. 6. Exploration costs This is a primary activity of the company for product development so it must be allocated to the product development cost of the product developed and identified (Shim Siegel, 2009). 7. Operating lease rentals If they are incurred for the storage of products then it can be allocated on the basis of area utilised by the product storage from the total area available (Needles, 2011). 7. All other operating expenses There are large numbers of costs under this head which are to be allocated on the basis of the utilisation. Conclusion A proper product costing system can help the organisation in knowing the actual position of the business of the company and helps in achieving economies in this largely competitive world which thrive for continuous cost reduction along with quality improvement (Drury, 2011). Product costing can help as a tool of managerial decision making in various manners like: Cost evaluation: It is behavioural analysis so there is more focus on outcome rather than listing. Cost Control: As each part of the cost is judged there is always readily available data which can be easily compared with budgets and the reason for variance can be judged. Resource Management: As cost evaluation and control is achieved there is always a scope of achieving economies which are the ultimate objective of the company (Drury, 2011). Flexible: Product costing is a flexible system so there is always a scope of deviation from the adoption of one method to another (Venanci, 2012). A good product costing system adoption by the company can also help it in achieving a proper financial accounting and reporting of such matters can also be made more reliable and realistic as lesser assumptions are used in the cost determination. References BHP Billiton. (2016). 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(2013). Principles of Cost Accounting. Oxford University press Venanci, D. (2012). Financial Performance Measures and Value Creation. New York: Springer.