Articles related to Managerial Accounting Essay

Articles related to Managerial Accounting - Essay Example The cumulative cost, therefore, constitutes the job cost charged to the customer. The article successfully illustrates that a job order costing approach is utilized when the job in question is distinctive from other jobs or product batches. Just as learnt in the management accounting class, cost accounting is relatively simple in job order costing. This is because the cost of materials and labor are integrated on one job ticket. Further, other overhead costs are included in the total amount of money charged to a customer. The article clearly distinguishes job costing from process costing, by showing that their difference depends on the product being availed to a customer, hence the kind of production procedure followed. I therefore learned that while process costing involves charging costs incurred in the course of production, job costing involves charging a specific job. I also learned that, cost assignment strategies and record keeping in job order costing, have higher complexity than in process costing. This is especially the case, if there are multiple services or products being provided. Complexity is increased by the fact that different services or products result in different costs. This means that for high efficacy in job costing, a company must maintain detailed cost records for every job or product. Summary: This article recognizes the fact that in any business, there is a possibility of making profits, suffering losses or simply breaking even. The F&B establishment used as an example adopts a strategy of providing high quality soup at a fair price. Â  This means that the variable costs incurred are high because of using ingredients of high quality, yet the selling price stays at an average level. As a result, the contribution margin remains equally average. Therefore, fixed expenses and generate profit, the business compensates low margin with high sales volume. This involves making sure that its outlets are

State of the union review Movie Example | Topics and Well Written Essays - 500 words

State of the union - Movie Review Example However, Obama hinted that a small number of American troops will be left in Afghanistan after 2014 to train afghan forces and to pursue any remnant of al Qaeda that may be remaining; the chance of this happening is solely dependent on the ability of the Obama administration to strike an agreement with Hamid Karza regime. President Obama also commented on the use of drones for military purposes where he said that they will only be used in foreign countries when need be and in such a way that the people of those countries will be comfortable with the actions. He went further ahead to comment on the Guantanamo bay prison which he wants closed and the prisoners transferred to other places. This comes after the new review boards held their second hearing on the closure of the facility and the transfer of more than 150 remaining prisoners. In his state of the union speech, president Obama also touched on the relationship of United States of America and Iran where he said that he would veto any new sanctions on Iran that the congress may bring before him since it may derail the talks on the country to abandon enrichment of uranium for making atomic bombs. Obama seemed to lean more on giving diplomacy a chance to end the crisis than using a more combative approach. He said this while dismissing his critics on the ability of his government to negotiate with Iran by comparing the situation with that of john F Kennedy and Soviet Union, which was more delicate. Obama praises the role that American diplomacy has played in ensuring global peace by rallying more than 50 countries to help prevent nuclear weapons from being used by terrorists while at the same time helping America reduce its reliance on such weapons that it had piled during the cold war (Friedman, 02). Obama went ahead to argue that it is because of American dip lomacy and the threat of using force

Robert Frosts “Mending Wall” Essay Example for Free

Robert Frosts â€Å"Mending Wall† Essay The â€Å"Mending Wall† by Robert Frost is forty five lines long and is structured into a single paragraph verse. There are no stanzas and visually looks like and metaphorical represents a wall. Frosts writes this poem in first person with the use of â€Å"I† which makes the poem narrative – as if the narrator is speaking directly to the reader. The intimate conversation happening between the narrator and the reader is further supported by the use of presence tense in the text of the poem and the casual speech of the narrator. The â€Å"Mending Wall† is literally about a physical wall that lies between his far and his neighbors farm. The narrator walks along the decaying wall describing in detail the nature and structure of the wall. He often compares the wall to himself and his neighbor. The narrator ponders again and again â€Å"what makes good neighbors†. The narrator plays with the idea that perhaps the wall between their farms is the key to a great relationship. This implies that for people to maintain a safe and proper relationship they must be isolate from each other. Through the use of vivid imagery Frost explores how people relate to each other and suffer through isolation. The central image in the â€Å"Mending Wall† is the wall itself. As the wall decays, the narrator and his neighbor repair, which maintains their relationship. However, the wall is also used by Frost as an symbol. The wall symbolism the metaphoric wall which human build to keep themselves safe and other out. Frost asserts that â€Å"There were it is we do not need the wall† (23) implying that while emotional wall exists, they are not needed. He believes that â€Å"something there is that doesnt love a wall† (1). Narrator cleverly explores that idea that if people were truthful with themselves they would have to confess they do not like the wall which separates one life from another. Perhaps this is the reason for the falling stones and the constant decay of the wall over time. Frost has the unique ability to bring together metaphysical thought and the beautiful New England landscape in rhyming text. There are several minor images within the poem which add to the mood and tone of the poem. The setting of the poem is springtime and can be seen in â€Å"frozen ground swell† (2), â€Å"spring mending time† (11), â€Å"in the sun† (3), and â€Å"spring is the mischief in me† (28). Spring is the time when life begins anew and there is great hope for the future. Frost, through the use of imagery, explores the theme of human isolation and asserts that â€Å"walls†, emotional or physical, need not exist. That â€Å"something† in the universe hates these walls and actively works to destroy them which is why the physical wall in the poem is in need of constant repair. Through the narrators casual speech, Frost advices the reader that perhaps he or she should take into consideration the subtle hints and let the walls between human souls be destroyed. Work Cited Frost, Robert. The Mending Wall Literature and the Writing Process. Comp. Elizabeth McHahan. New York: Prentice-Hall , 2005. 449.

Female Empowerment In Kerala

Female Empowerment In Kerala ABSTRACT : There has been a spate of discussions at various levels especially at the the top hierarchy of the successive governments with reference to apprehension of women empowerment in our country India. Besides it has also been a meeting point of contradicting themes that has resulted in a status quo. The women who stand to gain from governmental measures are already empowered and the vast majority of them, who mostly hail out from rural regions , are still regarded inferior to men in most spheres. In view of this the present paper makes an attempt to highlight how it contradicts as in the state of Kerala which has created a congenial atmosphere for the emergence of women empowerment and development of women entrepreneurship through Kudumbashree. ‘Kudumbashree’, which mean prosperity (shree)‘ of the family ( Kudumbam) is the name of the women oriented, community based, State Poverty Eradication Mission of Government of Kerala. Kerala is a tiny state lying in th e south-west part of Indian federation, where many development experiments are being tested, refined and implemented. The mission aims at the empowerment of women, through forming self-help groups and encouraging their entrepreneurial or other wide range of activities. The purpose of the mission is to ensure that the women should no longer remain as passive recipients of public assistance, but active leaders in women involved development initiatives. Keywords : women empowerment, contradicts , active leaders, Kerala OBJECTIVES : The present paper makes an attempt to highlight the success stories associated to women empowerment, initiatives taken, incentives provided by a unit named Kudumbashree operating widely in the state of Kerala. INTRODUCTION: Women in business is a recent phenomenon in India. They have confined themselves to petty business and tiny cottage industries. They are found in vegetable selling, making pickles, papads etc The spread of education and increased awareness are aiding women to spread their wings into the areas which were the monopoly of men. On the whole, proper education of women in Kerala resulted in high motivation among them to enter into business. The financial, marketing and training assistance provided by the State Government also helped motivate women to assume entrepreneurial career. Women’s desire to work at the place of residence, difficulty of getting jobs in the public and private sectors and the desire for social recognition also motivated women in Kerala for self –development. Kudumbashree was launched by the Government of Kerala in 1998 for wiping out absolute poverty from the State through concentrated community action under the leadership of Local Self Gov ernments, Kudumbashree is today one of the largest women-empowering projects in the country. The programme has 37 lakh members and covers more than 50% of the households in Kerala. Built around three critical components, microcredit,entrepreneurship and empowerment, the Kudumbashree initiative has today succeeded in addressing the basic needs of the less privileged women, thus providing them a more dignified life and a better future. Real empowerment occurs only when rights can be legitimately claimed and are universally acknowledged. It is the endeavor of Kudumbashree to bring the discussion on women’s rights and issues into the heart of the development debate. The organisational structure and capacity building programmes of kudumbashree attempt to develop the leadership capabilities and opportunities for intervention in development activities. The Gender Self Learning Programme is a unique experiment to consolidate womens voices and discuss gender disparities. OVERVIEW: The network of Kudumbashree projects across Kerala is beginning to bear fruits not only in the form of fiscal independence for women but also with a new found self confidence. Kerala is witnessing a silent revolution, spawning womanpower, possibly restoring to the State its lost matriarchal legacy, where the women enjoyed pre-eminence, safety, security and respect, including self-respect. This female empowerment is taking place through the Kudumbashree movement, which has engulfed the State. In Ernakulam district alone there are 19,2424 women in rural and urban areas contributing Rs. 22 crores through deposits to the State economy. Each member contributes Rs 10 a week, which is achieved through a phenomenal feat by trusting women, awakening their inherent saving instinct and abilities to achieve. From the thrift amount loans are granted to them which they return in just three weeks. Loans upto Rs. 26 crores are given to them. Earlier, they had no money of their own to spend or invest . Now they have achieved monetary empowerment, self-reliance and freedom, said Kabir B. Haroon, District Mission Co-ordinator of Kudumbashree in Ernakulam. When one re-scripts their earlier life scenario it is easy to recapture the anguish and trauma they would have experienced in situations, as when school opened. They had to buy bags, books, umbrellas etc. for their children and often they never had the money for it and had to borrow from blade companies, paying exorbitant interest. Now they say, quite proudly, that they are borrowing from their own investments. Similarly, they take loans from their own deposits to celebrate Onam, Christmas or Bakri id. Many of them say that they have lost their enslavement because they are not dependent on anyone anymore. Kudumbashree alone has collected Rs.230 crores as deposits and lent Rs 320 crores as loans. Across Kerala, Kudumbashree covers 991 panchayats and 58 municipalities. Through this network women have the freedom to demand, and to receive money without red tape. In fact, banks volunteer to lend money to Ayalkoottams. Like the Dhanalakshmi Bank, which plans to lend Rs.300 crores to Kudumbashree Ayalkoottams alone, testifying the credibility and investor confidence the women have inspired under the Kudumbashree network. Each Community Development Society (CDS) under the Kundumbasree project is an independent entity, registered under the Charitable Society Act, sans governmental interference. Everyone gets to share responsibility as office bearers, but not more than twice. There are health and education volunteers, infrastructure volunteers, income-generation volunteers, a secretary, and a president, who heads but does not rule. Since the role of Mayor or Panchayat president is limited, the women face no interference or influence from men, unlike in the Panchayat where political influences and husbands often rule by proxy. The women are free to present crucial issues like water, power or housing before the Grama Sabha under the Ayalkootam network. The flagship of the Ernakulam Kudumbashree is the Kuttampuzha tribal belt where the women are so empowered that they have been able to control the price line in the Kothamangalam belt and even ban arrack, both its brewing and consumption. The women engage jeeps to buy provisions and vegetables in bulk and sell them to members at the cheapest possible price, thus controlling the prices in the area. This is the impact of women in Kuttampuzha, Earlier, rice had to be distributed to adivasis to prevent starvation deaths. Now it is the Kudumbasree, which ensures that adivasis get their quota of rice. In this adivasi belt the thrift deposit amount is Rs. 44 lakhs and the loans amount to Rs. 80 lakhs. These poor women become conscious not only of fiscal saving but also about saying that they have effectively managed plastic ban by introducing cloth bags and have started using areca-nut frond (Paala) as plates at functions not only to boost plastic ban but also to protect the areca trees. Women have also taken over the sale of tender coconuts and have started manufacturing `Kerashree coconut oil.The snowball ice cream is another new and popular venture of these women. Made out of tender coconut, which is not slit open to extract the tender flesh, but is stirred inside and drunk, using a straw has gained popularity among foreign tourists. This project is under the aegis of Centre for Spices and Research, Government of India. IT SECTOR Women under the Kudumbasree have also entered the IT field through data entry and in assembling units. Kudumbashree computer centre has developed hardware for printing ration card, etc. Kudumbashree units also impart IT education in 158 schools in Kerala, with a Rs.10 crores grant from the Union Govt. Six girls in each unit acquire the skill to teach students of classes eight and nine, under this scheme. Kudumbashree women are acquiring computer literacy and also supply computer hardware to such schools. TOURISIM AND ALLIED SECTORS The Kudumbashree is having an impact across Kerala. In Fort Kochi, the beach is cleaned and maintained by the women, who collect Rs.1200 for it from the Tourism Department.They also maintain the heritage zone . Women have also stepped in to produce ethnic fast food with help from the Syndicate Bank. They manufacture bakery items and reach them directly to houses, as well as provisions, like rice, soaps tea etc; often earning up to Rs.16,000 a month. There are at least 450 women in this field, who have sold around Rs. 18 lakhs worth provisions during the 10 days of Onam collecting Rs.3,000 each in the bargain. DIRECT MARKETING Direct marketing has become the hallmark of Kudumbashree thus eliminating middlemen and ensuring that actual profits reach the producer. There are 45 direct marketing units in Ernakulam District. In all, Kudumbashree has effected a healthy change in the Kerala scenario. The women have become self-confident under it and they have regained their individuality and also gives an avenue to step out, to interact, to expand their horizons which is no more limited to the four walls of our homes. EMPOWERMENT STORIES UNDER THE ROOF OF KUDUMBASHREE NOW WOMEN CAN CLIMB COCONUT TREES (December 15,2009) Climbing coconut trees is considered to be the monopoly of men, and increasingly it is felt that there are fewer people to climb. These views may be a thing of the past as Kudumbashree and Raidco initiated a tree climbing training programme. A package has been developed, where the equipment costing Rs 2350 and which can climb even the most twisted coconut trees, is given together with a Scooty, mobile phone at a total cost of Rs 40000 for which a bank loan can be availed. Kudumbashree provides a subsidy of Rs 7500. The Panchayat also provides support for equipment purchase. Women from 90 Gram Panchayats took part in the training cum demonstration organized at the Mallapuram Municipal Compound. It takes two weeks of training and practice to master climbing trees with these equipment. The equipment is currently in use in Nedirippur- Harijan Colony, Chungattam and Edakari, where each person makes an average income of Rs 650 per day. Traditional climbers also find this equipment useful a nd found out that they don’t suffer from chest pain while using it. The equipment also has a mechanism whereby it can be locked and the top of the tree cleaned effectively. Technically professional climbers can work upto 110 trees in five hours. A WOMEN TURNS INTO A STORY MAKER It’s not often that an inborn talent becomes a business and a way of life. Ordinarily Jesse Thomas’ talent would not have been noticed, but many people know her today because of her unique ‘product’- books, which she writes and publishes. Not only does she write but also publishes, popularizes and builds a reader base for her books. Jesse Thomas is based in Thrissur. Her husband Thomas drives an autorickshaw, and she has two children-Justin and Tesse. Jesse started writing at the age of eleven. Her friends were her first readers and critics. She wrote about everyday life and things that she saw around her. With the encouragement of her teachers, her story was published in a magazine from Enrakulam, Pushparani ; when she was 13 years old. Thereafter six other stories were published, but her first book was published only in December 2008. For Jesse, who had to discontinue educated after the 9th standard to care for her siblings, this is remarkable perseveranc e. The lack of formal education was not detterent to her urge to tell stories, and she kept writing. Her mother supported the family by selling vegetables after father left his wife and five children in a state of penury. Jesse married Thomas when she was twenty yers. Thomas has been a source of strength and encouragement and has supported her efforts to write and publish. Jesse received support from the Thrissur Corporation under SJSRY with a loan of Rs 75000. With this she wrote and published the book â€Å" Jeevanude Vilakku Enniki Kittum† ( I will get the lamp of life ). Though her popularity increased and the sales were reasonable she still has unsold books and a loan to repay. She however did not give up and continues to write and publish. Jesse is the President of the Namma Neighbourhood Group in the 25th ward of Thrissur Corporation. It’s a common sight to see her books being displayed alongside pickles and dried products at the Kudumbashree monthly market. Jes se has learnt the challenges in publicity and sales through experience, but has the self –confidence to move forward. Her activity is unusual and is driven purely by her talent and enthusiasm, but with the right support, she could become a well known writer. . AN OFFERING OF TURMERIC IN HARIPADA Cultivation of turmeric is not widespread in Kerala. Seasonal rainfall and open land without shade is needed for turmeric cultivation. Middlemen take most of the profits and procedures with meager returns. Sixty women from several neighbourhood groups in Haripada Gram Panchayat in Allapuzha district, decided to take up turmeric cultivation. Turmeric is an offering at the Mannarashala temple of serpent gods which has several women devotees. The turmeric production is a joint initiative of Kudumbashree and the Panchayat under the Samagra initiative. Of the 60 women from five Gram Panchayats involved in this activity, 30 are engaged in cultivation and 30 in production of seeds. Each day 50kg of turmeric is harvested and supplied to the temple through an agency. The market is assured and they are not exploited by middlemen. It is hoped that as they gain confidence, the women will directly take up marketing activities as well. NEW WAYS TO ADDRESS MILK SCARCITY Nature Fresh is a new initiative of Kudumbashree for production of marketing of milk. It has been initiated in Edavetti Grama Panchayat in Idukki District and Kannadi Grama Panchayat in Palakkad District. 55 Kudumbashree enterprises across 14 wards of Kannadi village are involved in this enterprise. 50 women with dairy units of two cows each are engaged in milk production and 5 women are involved in sale of milk. These nterprises have been established at a cost of Rs 35.5 lakhs wherein Rs 16 lakhs has been provided by Palakkad Disatrict Panchayat and Rs 19 lakhs as bank loan. The integrated intervention addresses all stages of dairy management. Each dairy unit with two cows and calves has a shed of 430sq.ft. The floor is designed such that no dung or water stagnates, and is drained out effectively. The shed is well ventilated and easy to clean. There is also water storage facility in the shed. Each unit has an equipment box. All families are trained in scientific care of the animals. The milk is tested and must meet basic standards of 3.5% fat and lactometer reading of 28 for the milk to be accepted for marketing. The milk is bottled and sold to houses within an hour of milking. In Kerala which faces a scarcity of milk, the Nature Fresh experiment in Idukki district sets an example. Kudumbashree proposes to initiate the Nature Fresh initiative in two Gram Panchayats in all districts. GENDER SELF LEARNING PROGRAMME Kudumbashree have been working on a programme that aims at getting women to discuss the gender dimension of their issues. For this they had to break the mould of thrift and credit based discussions which alone were taking place, apart from the odd health or other dissemination .Locally contextualised modules on issues such as women and work, women and health, women and mobility, women and entertainment are developed and deliberated in Neighbourhood Group meetings. The different voices of women and their perceptions about the topics of discussion are captured on a web-based portal accessible at the level of the Local Self Government. The portal is being developed with the support of the Minister of Information Technology, Government of India Awareness building programmes seem not to leave any sustained impact. It was felt therefore that a learning process in which the women felt themselves to have a stake, and would be delivered not through trainings, but through discussions focusing on some aspect of their lives and livelihoods they could relate to, either through a story line, or through some other format- press cuttings, poems, skit etc. had to be the mode of delivery. State level consultations help identify the themes of the ‘learning modules’, The content for the learning modules are prepared by local women resource persons, who source the stories out of their own experiences for further contextualisation and development. Once the modules are developed, they are consolidated and disseminated by resource persons in the neighbourhood groups. Women are encouraged to ask questions about themes ranging from work and environment to health, power and power structure. Kudumbashree is actively involved in the myriad aspects of implementation of the programme, from job card registration through labour budgeting and work site facilitation to social audit. Moreover, it is the single rights based programme spearheaded by the state, which recognizes womenâ €™s work participation concerns as a matter of rights and equity. CONCLUSION : Today there is a great awakening among women. Given an opportunity, they will deliever the results. Empowerment of women is absolutely necessary in straightening her personality. The need of an hour is to provide an opportunity in a conducive atmosphere free from gender difference. The need for awareness motivationto be an active member of the society and courage the faults of male counterparts are great challenges today. The above paradigm is about inclusive growth through self-employment opportunities that every strata in our society can access influencing a transformational change in delievering self-sustaining profitability. REFERENCES : 1) Vasant Desai (2011)(Ed) , â€Å"The Dynamics of Entrepreneurial Development and Management†- Planning for Future Sustainable Growth, Himalaya Publishing House 2) S.S Khanka (2001)(Ed), ‘Entrepreneurial Development’- S. Chand Publications 3) The Hindu – Online edition of India National Newspaper http://www.kudumshree.org/ on Monday , Nov 03 ,2003

The Objective of Total Quality Management Essay -- Total Quality Manag

The Objective of Total Quality Management Total Quality Management(TQM) is an organisational process that actively involves every function and every employee in satisfying customers needs, both internal and external. TQM works by continuously improving all aspect of work through structured control, improvement and planning activities that are carried out in concern with guiding ideology that focuses on Quality and Customer Satisfaction as the top priorities. There has been many arguments that TQM succeeds only by incorporating a concern about quality for the customers throughout the organisation. The truth of this statement and those facts that disagree with this statement will be look into and discuss in more detail to achieve the success of TQM. TQM recognises that the Customer is at the center of every activity. The customer may be external or internal. The key is to determine the gap between what the customer needs and what the system delivers. Once the gap is recognised, it would be systematically reduced and results in never-ending improvement in customer satisfaction at every level. TQM depends on and creates a culture in an organisation which involves everybody in quality improvement. Everyone in the company can affect quality but must first realise this factor and have the techniques and tools which are appropriate for improving quality. Thus TQM includes the marketing and dissemination of quality and methods not only within the organisation and customers but also to suppliers and other partners. The general view to achieve success in TQM could be summarised as below: Quality as strength Quality in all processes The importance of management The involvement, commitment and responsibility of everybody Continuous improvement Zero defects Focus on prevention rather than inspection Meeting the needs of target customers Recovery Benchmarking A prerequisite for successful quality improvement is first, to understand how quality is perceived and valued by customers. 4 ‘Q' Design Quality Technical Quality Production Quality Delivery Quality Functional Quality Relational Quality Image Experiences Expectation Customer Perceived Quality ... ...ccess. Ownership and the Elements of Self-Management Total quality programmes are founded on the principal that people want to own the problems, the process, the solution and ultimately the success associated with the quality improvement. Psychologically, the ownership advocated by TQM ties in the development in organisational design away from traditional models of imposing management control over employees' behaviour. Recognition and Rewards TQM system considers the rewards and recognition to be critical to a company's programme, particularly when greater involvement of staff is required. Positive reinforcement through recognition and rewards is essential to maintain achievement and continuous improvement through participative problem-solving projects. The Quality Delivery Process TQM is not just the awareness of quality for the customers. It demands the implementation of a new system. Finally, the main objective of TQM may put the customer at the center of every activity and consider the process as customer driven, but all other factors which do not involve the customers have to be taken into consideration for the successful implementation of TQM.

Life Without Internet

Many people say that the Internet is the most important invention ever. Do you agree or disagree with this and if not, what do you believe to be more important? Use specific reasons and examples to support your opinion. What Like Would Be Life Without Internet? Many people say that the Internet is the most important invention ever, and I definitely belive that it is true. Since the first artificial satellite, the Sputnik, was launched to the space, the world has never been the same. Nowadays computer is so affordable that in every home you can find one. What is more, the Internet connects people all around the world, and allow to make on-line businesses transactions and prove a special kind of education. Computers did not exist a century ago and people had happy lives without them . Nowadays, we take computers for granted and nothing can exist without them . Life would stop without computers. You wouldn’t even think how many common products are operated by computers. Our cars, microwave ovens, wristwatches and thousands of other gadgets. Appearing the Internet you can search on www – means World Wide Web – for information when you have to some. There are millions of websites storing an endless number of data. You can find many dozens of information about everything on the Internet. E. g. History, Animals, Plants, Nature, Music,famous people etc. There are countless of services available on the net. What is more you can download music, films, listen to foreign radio stations, play games, read and subscribe newspapers and magazines and you can even purchase or sell various products , order food,. In addition you can transfer money through the Internet, and learn languages on-line on several web pages and practise English because most users speak the language. You can keep in touch with friends or other people from other countries to write them e-mails if you have an e-mail access and it is very fast . The list is endless, and I honestly like to use it because as I have experienced I always get to useful information through the Internet ,e. g. practise my English and gain knowledge about healthy life. And luckily, I also have some good experience in connection with buying products on the Net. Thus, it always contributes for my life with a beneficial way. In conclusion, the above mentioned reasons I strongly believe that it is evitable nowadays to use the Internet. All in all besides entertainment using Internet is not only a pleasure pastime but also a way of education and also a workplace which let us to live a more convenient life. If you have a small laptop or a notebook that you can take anywhere , it is like an office in your briefcase,and it is very comfortable and saves you a lot of time. And if you use it only with awereness and only for its advantageous and positive aspects than you will be sure that it serves your development for a better life.

E-Manufacturing: A Technology Review

Proceedings of the World Congress on Engineering 2008 Vol II WCE 2008, July 2 – 4, 2008, London, U. K. E Manufacturing a Technology Review Dr. H. K. Shivanand, Nanjundaradhya N. V, Prabhakar Kammar, Divya shree S, Keshavamurthy YC. Abstract: With a rapid change in technology especially in the manufacturing sector, customers are demanding more value, less risk, and better integration of products, hence there is a need to change the manufacturing strategies, which can result in improved performance thereby meeting the customer demands. This paper critically reviews a new area to overcome the above problem called â€Å"E – Manufacturing† which can integrate customers, products and suppliers with the help of Internet Technology. The concept of E – Manufacturing, its development, tools and potential benefits are discussed along with application examples on Automobiles. Areas like E – Maintenance, E – Diagnostics, E – Business related to E – Manufacturing is also discussed. By adopting such a manufacturing technique zero downtime, reduced product error, customer satisfaction, quick manufacturing changes can be accomplished. In addition the concept of E-Manufacturing applied to the manufacture of gears is also discussed there by providing better understanding of this process. like ERP, MES, SCADA, and even newer acronyms like Enterprise Asset Management (EAM) and Product Lifecycle Management (PLM) are communicating with each other, and sharing data through internet connections. II. EVOLUTION OF E MANUFACTURING For decades, the dominant manufacturing model was based on principles of mass production [2]. Standardized parts and processes made economies of scale achievable, but limited design flexibility and customization. The outsourcing and lean manufacturing movements of the 1980s and 1990s drove the emergence of a new paradigm, termed the Quality Management era. Manufacturing companies, particularly large Original Equipment Manufacturers’ (OEM) outsourcing shifts critical elements of the design and production process onto a manufacturer’s supply chain. The lean manufacturing movement places a premium on time and inventory reduction. Combining the attributes of the Quality era suggests a very different business model for manufacturing – enterprise integration or E-Manufacturing. In the E-Manufacturing era, companies will be able to exchange information of all types with their suppliers at the speed of light. III. E MANUFACTURING E-Manufacturing can be most cogently and generally described as the application of the Internet to Manufacturing [3], further E-Manufacturing is becoming popular with the increased use of the internet. Due the widespread availability of the Internet; large-scale distributed projects in manufacturing are becoming popular. It is the methodology and framework for collaborative Virtual Manufacturing. The ability to exchange information and automate manufacturing processes forms the building blocks of the virtual manufacturing companies of the near future. It covers all aspects of manufacturing – sales, marketing, customer service, new product development, procurement, supplier relationships and logistics manufacturing strategy development and so on. As a result, it is now so much easier to allow certain people gain access to certain sections of the system, according to whatever criteria they like; maintenance people need certain parts of the data, but not others; operators would be able to access a limited number of devices; managers would be allowed to monitor, but not change anything, etc. New technologies such as the Extensible Markup Language (XML) are now making it easier to share data between different application programs, and to set up computers to take actions based on criteria †¹ for instance, to order supplies when inventories reach a critical low point. The E-Manufacturing WCE 2008 Index Terms— E – Manufacturing, E – Maintenance, E – Diagnostics, Automobile, Gears. I. INTRODUCTION F manufacturing companies what matters more is that how efficiently their company can compete globally with others as an organization followed by meeting the day to day requirements of the customer and exchange of hassle free information while not focusing only on sales of the company [1]. Today’s customers provide top priority for money, better quality and less risk. In order to cater to the needs of the customer, manufacturing companies have adopted a new technique called E Manufacturing. It is concerned with the use of the Internet and E-Business technologies in manufacturing industries wherein a network can be established between the customer, the manufacturer and the product. The internet offers a frictionless path for exchange of information. The concepts of E-Maintenance, E-Business, E Diagnostics and ECare have led to the formation of an E-Factory which can produce quality products at remarkable speeds. In short, the customer is just a click away from a business deal. Within manufacturing concerns, the various enterprise-wide systems OR today’s Manuscript received October 11, 2007. H. K. Shivanand is with the University Visvesvaraya College of Engineering , Bangalore, Karnataka, INDIA 560001 phone: 918022961887 e-mail: Shivanand. [email  protected] gmail. com Prabhakar Kammar, is working at MVJ College of Engineering, Bangalore Nanjundaradhya N. V is working at RV College of Engineering, Bangalore Divya shree S is working at BEL, Bangalore. Keshavamurthy YC, ME (Manufacturing Sc &Engg), UVCE, Bangalore. ISBN:978-988-17012-3-7 Proceedings of the World Congress on Engineering 2008 Vol II WCE 2008, July 2 – 4, 2008, London, U. K. technique also affects products as well since it is possible to use Internet technologies to add new product functions and to provide new services. The Internet is being used even at the shop floor level. For instance, computer numerical control devices (CNC’s) can be connected via intranets or the Internet to ERP (Enterprise Resource Planning), production planning, or maintenance systems. As such, the E-Manufacturing project aims to develop an appropriate framework for a common platform to enable distributed planning and control in manufacturing for quicker, easier, secure and cost-effective collaborations. The developed system will allow dispersed engineering team members to work together productively, as if they were under one roof. This transformation of the enterprise coincides with the increasing content of information contained in products and processes. This new production enterprise is information-rich. The major functions and objectives of e-manufacturing are: (a) provide a transparent, seamless and automated information exchange process to enable an only handle information once (OHIO) environment; (b) improve the utilization of plant floor assets using a holistic approach combining the tools of predictive maintenance techniques; (c) links entire SCM operation and asset optimization; and (d) deliver customer services utilizing the latest predictive intelligence methods and Tether-free technologies [4] Fig 2: Before Implementing E Manufacturing Fig 3: After Implementing E Manufacturing IV. E MANUFACTURING TOOLS Implementation of the E-Manufacturing tools results in cost saving, regardless of the company size. E-Manufacturing tools enable connectivity among the various modules of the manufacturing process. Areas where the E-Manufacturing tools need to be developed are listed below [5 – 9]. Data and information transformation tool: The large amounts of raw data collected during a manufacturing process are rendered useless, unless the data is gathered and transformed into some useful information which may be used to monitor a system. To understand this better a simple example is taken below. Consider a CNC machine hooked to the Internet as shown in Figure 4. It shows the way data and information are transformed from the machine to the internet. Here the idea is to monitor the health of the tool [life of the tool] fixed in the CNC machine. This technique can also be used to calibrate a machine from the Internet. Fig 1 Evolution of E Manufacturing (Source NACFAM) The contrast between the traditional system and the system with E-Manufacturing is indicated below [3] ISBN:978-988-17012-3-7 WCE 2008 Proceedings of the World Congress on Engineering 2008 Vol II WCE 2008, July 2 – 4, 2008, London, U. K. Fig 4: Tool Monitoring in a CNC Machine Using Internet. Prediction Tools: Apart from data being gathered, certain tools need to be developed, which can predict or detect the degradation of various parts of the machine, performance loss and trend of failure. Developing a tool which monitors these aspects could set the trend for an advanced diagnostic system. Optimization Tools: As far as E-Manufacturing is concerned data can be accessed from any part of the globe at any time. Hence certain tools need to be developed which can optimize the data and provide easy to read results. For example, these tools should be able to provide the performance of a drill bit for various drilling operation verses time, temperature, tool tip failure with various materials etc. Synchronization Tools: This is an important tool in the E-Manufacturing environment, which can associate various groups such as customer’s suppliers and manufacturers, where first hand information needs to be sent to these groups during emergencies, for example – if tool needs a replacement or tool has worn out then the information is sent from first the manufacturer to the supplier and tool maker where the tool can be assessed for performance. The new connectivity and communications tools will boost productivity, profits, speed to market, and flexibility for those manufactures who are willing to upgrade. Some of the common E-manufacturing tools are SMS, E Mail, Bluetooth, Wi-Fi, Fax and Infrared Connectivity. V. E MAINTENANCE Progressive plant executives, maintenance managers, and work planners have always wanted to have information about the condition of equipment assets at their fingertips when they need it. Unfortunately, it typically is scattered among separate information systems. It is difficult to view, compile and synchronize the different information types on the same computer terminal. If one wants to maximize business continuity by increasing device up-time and minimize the time, costs and headaches associated with device administration he must adopt the E-Maintenance strategy. It is a network that integrates and synchronizes the various maintenance and reliability applications to gather and deliver asset information where it is needed, when it is needed. Interconnectivity of the islands of maintenance and reliability information is embodied in E-Maintenance. The EMaintenance network can be developed from a collection of information islands by using a single proprietary system, a custom bridge, or by using an open systems bridge. EMaintenance also removes the need for manual meter readings that is your device administration is virtually reduced to nil. It is estimated that 15- 40% of indirect costs of manufacturing is maintenance related. About 50% are unnecessary corrective maintenance, which costs 10-15 times more than predictive maintenance. Furthermore, 25% of maintenance is preventive, which is 3-5 times more expensive then predictive. An effective E-Manufacturing strategy uses predictive maintenance techniques to forecast equipment wear and predict failure. Apart from this, it also alerts MRO managers to unexpected problems. This allows managers to proactively correct problems, thus maximizing the use of machinery and personnel while minimizing preventive maintenance expenses. Predicting the reliability of plant-floor equipment can be the difference between a few minutes of preventive maintenance and hours or days of downtime for corrective maintenance. Ultimately, predictive maintenance, computerized maintenance management systems or CMMS, and effective utilization of maintenance specialists make E Manufacturing work. VI. E DIAGNOSTICS E-Diagnostics is the reactive and proactive remote diagnosis, maintenance and repair of equipment by service personnel. EDiagnostics offers many businesses the promise of better equipment reliability and performance at a much lower cost. It is the hardened, reliable acquisition of time-stamped, highspeed information from the tool registers and ancillary data points, database retention and management, parsing and analysis. A complete E-Diagnostics solution would include the following: (a) Remote capture, transmission, analysis and dissemination of equipment performance data. (b) Remote takeover of equipment to manipulate equipment settings during and after repair. (c) A trigger for replenishing spare parts. (d) Faster and more effective response to field service engineering requests, bringing the experts remotely to the problem. (e) Reduced equipment and process variation, through better visibility and response to differences in equipment performance among machines. ISBN:978-988-17012-3-7 WCE 2008 Proceedings of the World Congress on Engineering 2008 Vol II WCE 2008, July 2 – 4, 2008, London, U. K. (f) Preventive response to pending equipment failures through the use of advanced process control (real-time multivariate statistical analysis). (g) Enhanced next-generation tool development through improved awareness of deficiencies in current equipment designs. Traditional E-Diagnostics systems monitor tool performance and provide â€Å"maintenance needed† alerts to service and engineering personnel. Much more can be derived from the rich sensor data generated as wafers pass through process chambers. This step in E-Diagnostics is to employ proven enterprise data mining (EDM) techniques to correlate device yield and performance with the vast amount of tool-level and wafer-level chamber sensor data. With this new approach, yield and process-level issues can be uncovered down to a particular sensor reading on a specific tool process chamber. Once a specific tool issue can be identified to have an impact on process results, specific E-Diagnostics monitors can be targeted to prevent future yield and process excursions, completing a closed loop process learning effort. The steps to be followed to implement the E Diagnostics strategy in an industry are as shown below. maintenance programme. Computerized maintenance management systems optimize the deployment of all maintenance, repair, and operating (MRO) resources, such as people, spare parts, tools and facilities, and allow the creation of a planned maintenance programme for all assets. EProcurement allows the replacement of stock with information and offers direct access to spares at lowest cost. For the successful application of E-Manufacturing there must exist a partnership between the supplier and the customer. The goal is to deploy best practices in e-business processes as quickly and effectively as possible while ensuring a quantifiable return on investment (ROI). The benefits of adopting E business strategy are; (a) Quick installation of software updates with no need for expensive integration projects. (b) One enterprise wide view of the customer, product or process. (c) Global deployment from one instance of the software, making all applications accessible globally via a standard Web browser. (d) Simplified systems and maintenance for IT staff due to the one-vendor approach. e) Streamlined business processes. (f) Better decision-making and business intelligence because of the single-database architecture and preintegrated applications and rapid deployment at lower cost. VIII. AUTOMOBILE INDUSTRY AND GEARS Every automobile industry has an umpteen number of divisions, each division manufacturing a particular system of the automobile- like the steering system, brake system, engine, suspens ion, chassis and body, interiors, safety division, quality control division, etc. With so many departments working towards the creation of the same end product, a lot of time and money is spent in redesigning and related cases which may arise due to inefficient data transfer or delayed transfer of important information between the departments. Such a problem can be sorted out by implementing the EManufacturing strategy into the industry. The internet can be used to share data and information between various departments and between manufacturers worldwide. Data sharing can be extensively used between the head office and the various branches and service centers of a company which may be located at different locations around the globe. For example, if a component is found defective in one of the branches the information is relayed immediately to the other branches warning them to arrest the production of that component immediately. As a result of this, huge amounts of time, material and money are saved. The internet is a means of communication between production engineers, the manufacturing engineers, and the design engineers. Adopting this new technique can reduce the complexity of the part, without jeopardizing performance. Using CAE tools in the design process may have a profound impact on savings. In many cases, the virtual prototype is a much more accurate representation of what we designed than the physical Fig 5: E Diagnostics VII. E BUSINESS In today’s world it’s the â€Å"Time Factor† that can make or break an industry. Gone are the days of buying different applications from a host of technology vendors and spending countless months and dollars integrating them. Increasingly, the customers are demanding more customized products, faster delivery schedules, and instant access to order status. Results have to be assessed in financial terms, with return on net assets or return on capital employed, the key measure. EBusiness promises a solution to this customer demanding market. Automated scheduling provides a better method of managing production orders and increases the visibility of current and future scheduling activities. Tracking involves the collection, analysis, viewing and reporting of production data. To get the best productivity from the assets deployed, three main areas need to be addressed: Condition based maintenance; computerized maintenance management; EProcurement. Condition-based maintenance predicts the deterioration of assets that allows the planning of maintenance actions more effectively and monitors the effectiveness of the ISBN:978-988-17012-3-7 WCE 2008 Proceedings of the World Congress on Engineering 2008 Vol II WCE 2008, July 2 – 4, 2008, London, U. K. prototype. Apart from adopting this strategy in the production line it can also be used in the maintenance program of an automobile. For example, if you only repair your car when it breaks down, you face costly corrective maintenance. A preventive maintenance schedule, based on the manufacturer's recommendations, may prevent breakdowns. Preventive maintenance is possible using E-Diagnostics. When a car is taken in for servicing, it is hooked onto the diagnostic computer which indicates existing problems. Moreover the service centers are constantly hooked up to the internet and are updated on availability of spares, latest trends in servicing and solutions to commonly occurring problems. All this information is made available from their counterparts from around the world. To add to this the entire service history of the vehicle is uploaded to the net so that it is made available to all of the company’s service centers around the globe which will help identify the status of the vehicle wherever and whenever one wants to service it. Gears form an important component in most machines as well as in automobiles. Today’s Customers demand a multitude of gears in a short span of time, without any compromise on quality. The solution to this challenge is E Manufacturing. One can hook up the gear manufacturing machine to the net. It offers fully integrated production control software for estimating, order and job control, job travelers, scheduling, data collection, inventory control, purchasing, work center loading and cost accounting. Various design parameters can be entered by the customer and modifications may also be made until the last minute. Once the system is in place economic and efficient manufacture of gears is imminent. 1. Synchronize Production Processes with Business Processes. . Orchestrate Upstream Flows of Work, Information, and Material. 3. Automate Business Processes & Workflows within the Enterprise 4. Give Control to Managers with Plant Information & Analysis Tools. 5. Integrate the Design Process among All Collaborating Parties. 6. Leverage Bi-directional Down-stream Information. 7. Enable Collaborative Maintenance and Manufacturing Support. X. CONCLUSION This paper discussed cer tain key areas and subsets of the E-Manufacturing strategy which when implemented will yield priceless benefits to an industry that implements it. Further the concept of an E-Factory promises greater increase in productivity and performance, while at the same time decreases production costs. However, for E-Manufacturing to be a success, co-operation between various public and private sector organizations is mandatory. This new thinking paradigm to integrate web-enabled and predictive intelligence for manufacturing systems is becoming a new benchmark strategy for manufacturing companies to compete in the twenty-first century. REFERENCES [1] [2] White paper â€Å"Making sense of E-Manufacturing: A Road map for manufacturers Industry† Rockwell Automation. Exploiting E Manufacturing: Interoperability of Software Systems used by US Manufacturing â€Å" National Coalition for Advanced Manufacturing, 2001, pp 1-13 Manufacturing Engineering Handbook – by Hwaiyu Geng, McGraw Hill Professional 1 edition, March 1, 2004, Koc M, Ni J, Lee J. Introduction of e-manufacturing. Proceeding of the International Conference on Frontiers on Design and Manufacturing, Dalian, China, July 2002. E – Manufacturing Review – Jay Lee – Robotics and Computer Integrated Manufacturing Journal. , May 23 – 2003 Lee J, Ahad A, [email  protected] M. E-manufacturing—its elements and impact. Proceedings of the Annual Institute of Industrial Engineering (IIE) Conference, Advances in Production Session, Dallas, TX, USA, May 21–23, 2001. Lee J, Ni J. Web-enabled e-manufacturing. Proceeding of Sixth International Manufacturing Technology in Hong Kong, December 2001 Lee J, Ni J. E-manufacturing and e-business integration: a case study. Proceeding of the International Manufacturing Leaders Forum (IMLF), Adelaide, Australia, February 8–10, 2002. Lee J, Ni J. Infotronics agent for tether-free prognostics. Proceeding of the AAAI Spring Symposium on Information Refinement and Revision for Decision Making: Modeling for Diagnostics, Prognostics, and Prediction, Stanford University, Palo Alto, CA, March 25–27, 2002. [3] [4] [5] [6] [7] Figure 6 Application of E Manufacturing to Automobile Industry [8] [9] IX. BENEFITS OF E-MANUFACTURING E-Manufacturing is a fundamental change in the strategic value proposition for manufacturers. Its collection of systems, processes, and technologies that support and enable manufacturers to compete in collaboration with others has seven fundamental jobs: ISBN:978-988-17012-3-7 WCE 2008