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From the article “Original Intent.” Original intent refers to a school of thought among judges that as much as possible, judges today should apply the U.S. Constitution as the framers intended it to be applied, in other words, by preserving their values even if at the expense of other values. While all judges should be concerned about what the framers wanted, society today is much different than society was in the late 1700’s. How did the framers feel about red light cameras at traffic intersections, stem cell research, and the right to keep assault wespons? In fact, they did not have cameras, any knowledge of cells, or assault weapons back then. The framers decided to preserve the institution of slavery and to keep women from enjoying the equal rights that they have today, and probably no one would support turning back the clock. So, we need to temper our enthusiasm a bit over original intent. On the other hand, how can you say that a woman has a Constitutional right to an abortion when the framers probably weren’t thinking of abortion when they wrote the Constitution and when James Madison presented his draft of the Bill of Rights? That is one example of the argument in favor of original intent: How can you construe the words of a person speaking about one topic (religion, speech, press, peaceful assembly) to imply support of another completely different subject? Plus, in the words of a famous late twentieth century judge Robert Bork, “If we applied the Constitution to just those things that the framers knew about, the Constitution would eventually become meaningless.” Yet, every legal issue today must somehow be directly or indirectly tied in to the Constitution, else a ruling from the bench would be just a judge giving his or her personal opinion.

 

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The following events occurred during 2015 and were not recorded:

  1. On January 1, Raleigh Corp. declared a 5% stock dividend on its common stock when the market value of the common stock was $15 per share. Stock dividends were distributed on January 31 to shareholders as of January 25.
  2. On February 15, Raleigh Corp.  reacquired 1,000 shares of common stock for $20 each.
  3. On March 31, Raleigh Corp. reissued 250 shares of treasury stock for $25 each.
  4. On July 1, Raleigh Corp. reissued 500 shares of treasury stock for $16 each.
  5. On October 1, Raleigh Corp. declared full year dividends for preferred stock and $1.50 cash dividends for outstanding shares and paid shareholders on October 15.
  6. On December 15, Raleigh Corp. split common stock 2 shares for 1.
  7. Net Income for 2015 was $275,000.

Requirements:

  1. Prepare journal entries for the transactions listed above.
  2. Prepare a Stockholders’ section of a classified balance sheet as of December 31, 2015.

Question 2 (6 points)

On January 1, 2016, XYZ Company purchased 10,000 shares of the stock of Rayco, and did obtain significant influence. The investment is intended as a long-term investment. The stock was purchased for $90,000, and represents a 30% ownership stake. Rayco made $25,000 of net income in 2014, and paid dividends of $10,000. The price of Rayco’s stock increased from $10 per share at the beginning of the year, to $12 per share at the end of the year.

Requirements: 

  1. Prepare the January 1 and December 31 general journal entries for XYZ Company.
  2. How much should the XYZ Company report on the balance sheet for the investment in Rayco at the end of 2016?

Question 3 (10 points)

The following is selected information from Reliant Company for the fiscal years ended December 31, 2016: Reliant  Company had net income of $1,225,000. Depreciation was $500,000, purchases of plant assets were $1,250,000, and disposals of plant assets for $500,000 resulted in a $50,000 gain. Stock was issued in exchange for an outstanding note payable of $725,000. Accounts receivable decreased by $25,000. Accounts payable decreased by $40,000. Dividends of $300,000 were paid to shareholders. Reliant  Company had interest expense of $50,000. Cash balance on January 1, 2016 was $250,000.

Requirements: Prepare Reliant  Company’s statement of cash flows for the year ended December 31, 2016 using the indirect method.

Question 4 (16 points)

Rayco Corporation had the following bond transactions during the fiscal year 2016:

  1. On January 1: issued ten $1,000 bonds at 102. The 5-year bonds is dated January 1, 2016. The contract interest rate is 6%. Straight-line amortization method is used. Interest is payable semi-annual on January 1 and July 1.            
  2. On July 1: Rayco Corporation issued $500,000 of 10%, 10-year bonds. The bonds dated January 1, 2016 were issued at 88.5, and pay interest on July 1 and January 1. Effective interest rate for these bonds is 12%. Straight-line amortization method is used.            
  3. On October 1: issued 10-year bonds $10,000 face value bonds, for $10,853 cash. The bonds have a stated rate of 9%, but an effective rate of 6%. Straight-line amortization method is used. Interest is payable on October 1 and April 1.

Requirements: Prepare all general journal entries for the three bonds issued and any interest accruals and payments for the fiscal year 2016. (Round all calculations to nearest whole dollar.)

Question 5 (6 points)

XYZ had sales of $10,000 (100 units at $100 per). Manufacturing costs consisted of direct labor $1,500, direct materials $1,400, variable factory overhead $1,000, and fixed factory overhead $500. The company did not maintain any inventories, so total cost of goods sold was $4,400. Selling expenses totaled $1,600 ($600 variable and $1,000 fixed), and administrative expenses totaled $1,500 ($500 variable and $1,000 fixed). Operating income was $2,500. Round all final answers to nearest dollar or whole number.

Requirements:

  1. What is the break-even point in sales dollars and in units if the fixed factory overhead increased by $1,700?
  2. What is the break-even point in sales dollars and in units if costs remain as originally projected?
  3. What would be the operating income if sales units increased by 25%?

Question 6 (6 points)

XYZ manufactures tote bags. The forecasted income statement for the year before any special orders included sales of $4,000,000 (sales price is $10 per unit.) Manufacturing cost of goods sold is anticipated to be $3,200,000. Selling expenses are expected to be $300,000, and operating income is projected at $500,000. Fixed costs included in these forecasted amounts are $1,200,000 for manufacturing cost of goods sold and $100,000 for selling expenses. Rayco is offering a special order to buy 50,000 tote bags for $7.50 each. There will be no additional selling expenses, and sufficient capacity exists to manufacture the extra tote bags.

Requirements: Prepare an incremental analysis schedule to demonstrate what amount operating income would increase or decrease as a result of accepting the special order.

Question 7 (6 points)

RSW Company manufactures 10,000 units of wheel sets for use in its annual production. Costs are as follows: direct materials are $20,000; direct labor is $55,000; variable overhead is $45,000; and fixed overhead is $70,000. Rayco Company has offered to sell RSW 10,000 units of wheel sets for $18 per unit. If RSW accepts the offer, some of the facilities presently used to manufacture wheel sets could be rented to a third party at an annual rental of $15,000. Additionally, $4 per unit of the fixed overhead applied to wheel sets would be totally eliminated.

Requirements: Prepare an incremental analysis schedule to demonstrate if RSW should accept Rayco’s offer.

 

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June 20, 2021by

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Questions are attached in PDF, 7 questions at 350 words minimum for each  

NOTE: This essay will require outside research. Use at least three credible peer-reviewed sources beyond the text material

Text must be used + 3 other sources

· Title: Organizational Behavior 

· Edition: 18th (2018) 

· Author: Robbins, Stephen and Judge, Timothy 

· Publisher: Pearson Book 

· ISBN: 9780134729329

The paper should contain a cover page and a list of references in APA format.

All internal citation of outside sources plus the listing of all references should also adhere to APA format.

All text pages should be double-spaced and in 12-point font.

 

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Review the “Chapter Twelve Case: Five Famous ERP Failures” at the end of Ch. 12 of Business Driven Technology.

Chapter Twelve Case: Five Famous ERP Failures

The world of ERP may seem boring to those caught up in the hysteria over Twitter and iPhone applications, but there’s plenty of drama to be found: Troubled multimillion-dollar software deals that produce spectacular failures and huge spending nightmares; vendor marketing bravado that breeds cut-throat competition and contempt; and embarrassing and costly lawsuits over botched implementations and intellectual property breaches. Consider CIO.com’s brief and semi-chronological history of five ERP scandals as a warning if you’re contemplating an upgrade or implementation.

  1. Definitely Not a Sweet Experience for Hershey- Could a failed technology implementation take down a Fortune 500 company (in this case Hershey Foods)? Well, it certainly didn’t help Hershey’s operations during the Halloween season in 1999 or make Wall Street investors thrilled. In the end, Hershey’s ghastly problems with its SAP ERP, Siebel CRM and Manugistics supply chain applications prevented it from delivering $100 million worth of Kisses for Halloween that year and caused the stock to dip 8 percent. So I guess a failed technology project can’t actually take down a Fortune 500 company for good, but it can certainly knock it around a bit.
  2. Just Do It: Fix Our Supply Chain System- What did a $400 million upgrade to Nike’s supply chain and ERP systems get the world-renowned shoe- and athletic gear-maker? Well, for starters, $100 millionin lost sales, a 20 percent stock dip and a collection of class-action lawsuits. This was all back in 2000, and the horrendous results were due to a bold ERP, supply chain and CRM project that aimed to upgrade the systems into one superstar system. Nike’s tale is both of woe and warning.
  3. HP’s “Perfect Storm” of ERP Problems- The epic tale of HP’s centralization of its disparate North American ERP systems onto one SAP system proves that one can never be too pessimistic when it comes to ERP project management. You see, in 2004, HP’s project managers knew all of the things that could go wrong with their ERP rollout. But they just didn’t plan for so many of them to happen at once. The project eventually cost HP $160 million in order backlogs and lost revenue—more than five times the project’s estimated cost. Said Gilles Bouchard, then-CIO of HP’s global operations: “We had a series of small problems, none of which individually would have been too much to handle. But together they created the perfect storm.”
  4. A New Type of Freshman Hazing- Pity the college freshman at the University of Massachusetts in fall 2004: The last thing they needed was some computer program to haunt their lives and make their new collegiate experience even more uncertain. But more than 27,000 students at the University of Massachusetts as well as Stanford and Indiana University were forced to do battle with buggy portals and ERP applications that left them at best unable to find their classes and at worst unable to collect their financial aid checks. Said one UMass senior at the time: “The freshmen were going crazy because they didn’t know where to go.” After a couple of tense days and weeks, however, everyone eventually got their checks and class schedules.
  5. page 223Waste Management Trashes Its “Fake” ERP Software- Garbage-disposal giant Waste Management is still embroiled in an acrimonious $100 million legal battle with SAP over an 18-month installation of its ERP software. The initial deal began in 2005, but the legal saga commenced in March 2008, when Waste Management filed suit and claimed SAP executives participated in a fraudulent sales scheme that resulted in the massive failure. Several months later, SAP fired back, claiming that Waste Management allegedly violated its contractual agreement with SAP in several ways, including by “failing to timely and accurately define its business requirements,” and not providing “sufficient, knowledgeable, decision-empowered users and managers” to work on the project. In the fall 2008, accusations were still flying about documentation, depositions and delays in bringing the case before a judge. And that proposed 18-month implementation now sounds like a dream scenario.1

Review each of the five examples mentioned in the case. Use the company you currently work for or a company you have worked for answer the following questions:

  • What is the benefit of integrating SCM, CRM, and ERP in an organization? How will it help?
  • Why would an organization need to integrate an ERP?
  • What advice would you provide a company that is trying to decide if implementing an ERP is right for their organization?

Respond to at least three of your peers. In your response, address any thoughts you have on the benefits of ERP process and the value of integrating SCM, CRM, and ERP within an organization.

Students need to contribute three substantive posts in this discussion by the due date indicated. The substantive posts can be any combination of responses and replies.

Peer 1

The only organization I have worked for that used an ERP was a large urban school district in human resources and professional development. We used the SAP ERP. As far as I know, we did not use a CRM or SCM. Every piece of our employee data was entered into the system upon hire. Our different departments had their own permissions as far as the parts of the data they were able to see and work with. Human resources had several different departments under the HR umbrella: certificated staffing (teachers/principals), non-certificated staffing (clerical, IT, maintenance, etc.), certification (qualifying teacher candidates), and each area had its own permissions. The benefit was the centralized employee information database, so that each department was using the same raw data to perform whatever work they needed to do. There were no data redundancies.

Because we were such a large school district, it was important that everyone had access to the data they needed to complete their work. If each department worked with their own databases, it would increase the likelihood of errors or duplicate data. Reports could be selected from specific templates or you could run an ad hoc query and add your own parameters (ex: math teachers with a master’s degree hired in a certain month.

I think companies should determine which ERP most closely matches the needs of the business. A huge company might choose a big ERP system while a smaller company could try out a trial period in ERP in the cloud to see if it is worth the price for their company. They should have in-depth conversations with a vendor consultant to determine price of the software and per user and make sure their product meets their needs. A requirements meeting would go into detail about what the business is trying to accomplish and what the software will be able to deliver. Keeping employees in the loop and considering their input as part of the process will lead to greater employee buy-in. 

Peer 2

Benefits of integrating SCM, CRM and ERP?

First and foremost, all your data is in one location which gives you a 360-degree view of your customers data. This also helps streamline all your business processes, as well as helps manage access to the software. This allows your limit access to our employee who needs the access.

Why would you integrate ERP?

ERP also known a core system allows a company to automate / manage the company and business processes. The processes of automating simple small tasks allows your employees to be freed up to focus on customers are more important tasks for your company such as expanding the company’s business.

Advice for implementing an ERP?

Do an RFI on all the top Vendors to decide which vendor is the best choice for your company.

Plan for expanding, do not select software that will not still fit you 5, 10 even 15 years down the road.

Make sure the vendor provides training.

Make sure the data, testing and functionality is all there that the vendor says is there.

Make sure it fits with the business plan and initiatives

Reference:

Baltzan, Paige. BUSINESS DRIVEN TECHNOLOGY, 7th Edition. McGraw-Hill Higher Education, 20170207.

Peer 3

Hello everyone!

  • What is the benefit of integrating SCM, CRM, and ERP in an organization? How will it help

They are the backbone of ebusiness integration, success comes by integration of all these three. it allows the unlcokin of information to make it available anytime, any where and any user.

  • Why would an organization need to integrate an ERP?

Because ERP is a full functionality with high performance that meets all business needs, and user requirements and it focuses on accessiblity, ubiquity, usaablity, mobility driving many advanages and its cost efficient, faster time to market, enables mobile workforce, new product development

  • What advice would you provide a company that is trying to decide if implementing an ERP is right for their organization?

Make sure your company is ready to intergrate. Entail careful planning in order to minimize the risk of failure and ensure goals are met. And you need to understand what your business process are. The ERP requires standardize implementation blueprints it takes involvement of all business and IT staff to process.

Reference: Business Driven Technology, by Paige Baltzan, Chapter 12 Integrating the Organization from End to End Enterprise Planning,

https://phoenix.vitalsource.com/#/books/9781259852275/cfi/6/54!/4/2/2/[email protected]:0

 

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