Management Accounting Techniques and decisions Essay

Management Accounting Techniques and decisions - Essay Example The aspect of erasing the salary part improves the wholesome performance of the managers with the development of workplace initiatives, team work, adaptability, compliance to business policies thereby resulting in increase of the production and the service levels of the organization. The incentives are often linked in the right way to the performance measures with appropriate weight-ages to the several benchmarks of performance measurement (Marr and  Gray, 2012, p.68). The manager’s ability to meet the benchmark standards determine the rewards and the compensation that are received by them. The higher the achievements of the manager in comparison to the benchmark standards, the higher the rewards the managers should be eligible to receive. The benchmarks are set in the various areas of operation of the organization in order to fulfil its organizational objectives. These areas which include benchmark standards of performance of the employees are aimed at fulfilling the financ ial goals of the company, the customer service, the standards of the internal processes and the learning goals of the organization (Tonchia and  Quagini, 2010, p.78). The financial benchmarks of the manager’s performance indicates the desired output from the managers that would contribute to the attainment of certain production volumes in line with the quality standards to be maintained for the products. Thus the benchmarks help in assessing the extent to which the manager has been able to contribute to the production volumes of the company and at the same time maintained the quality of production (Niven, 2010, p.34). The use of benchmarks in measuring the performance helps to identify the short cut approaches adopted by the employees which is aimed at fulfilling the short term goals but do not fulfil the organizational objectives. The benchmark system helps to understand whether the performance of the managers has been up to the mark in all aspects of the manager’s performance, like in this case both product quantity as well as quality. The benchmarks set in the area of customer service is also important to measure the performance of the managers as this is also an important area considered for the sustainability of the business of the organizations. The various benchmarks in the area of performance measures for customer service includes the turn-around time to the customers, the number of complaints that have been lodged by the customers, the time taken for the resolution of complaints by the manager. These benchmarks help to measure the extent to which the manager has been able to respond to the customer requests which is determined the turnaround time. The compromise of any one of the performance measures may lead to complaints from the customer. The benchmarks determine the rate at which complaints have been filed against the work of the managers and thus indicate the gaps with the benchmark standards of performance. The benchmark system a lso provides an insight on the effectives of the manager in resolution of customer complaints. The inputs received from the

Ancient Villages in Southern Anhui - Xidi and Hongcun Essay

Ancient Villages in Southern Anhui - Xidi and Hongcun - Essay Example However, in the villages of Xidi and Hongcun the ancient and traditional Huizhou-style houses are still well preserved. The houses which belong to the period of the Ming and Qing dynasties are considered to be architectural marvels, specially in terms of the design, material and craft used, as also from the environmental and social context they represent (english.cntv.cn, 2010). The villages thus represent a style of human settlement that came into vogue during a feudal period that symbolized a prosperous trading economy. The buildings and the street patterns in the two villages signify the socio-economic structure of a well established and long-lasting period of Chinese history. With the Huizhou businessmen natives of the time, that is, during the period of the Ming and Qing dynasties, strongly supporting the economic development of their hometowns, the areas became culturally prosperous. The houses constructed during that period displayed much aesthetic elegance and uniqueness. A n umber of prominent village landscapes also came to be established. A unique feature of life and culture of these ancient villages in southern Anhui is that their progress occurred generally independent of agriculture. Thus, in terms of their awareness, lifestyle and taste, the people of these areas were generally of a higher level than the common peasants and other common citizens. Thus, a strong cultural environment was created. They laid great emphasis on education since it was their constant endeavor to maintain a close interaction with the literati and officials. The villagers respected Confucianism. The picture below (Fig. 2) depicts an ancient Xidi clan temple. Fig. 2. An ancient Xidi clan temple (Source: http://www.travelpod.com/travel-blog-... Ancient Villages in Southern Anhui - Xidi and Hongcun The ancient villages of Xidi and Hongcun located in the southern Anhui province of China are World Cultural Heritage Sites. They are marvelous examples of well preserved traditional non-urban settlements most of which have disappeared or transformed during the last century. They possess architectural complexes of much historical and artistic value. Heritage sites everywhere are prone to environmental degradation while the inhabitants of those areas could likely experience socioeconomic problems. The preservation of such heritage sites requires active participation by the local government, international funding agencies such as UNESCO and the World Bank, local communities and the visitors who throng the sites. Another key issue related to tourism development is enhancement in tourism transportation which could lead to pollution caused by transportation (Jiang et al., 2010). A car is the mode of transport commonly used by tourists which has a high impact on the environment due to carbon dioxide emissions. An important issue related to social demography is the migration of villagers from Xidi and Hongcun to cities either as a result of the economic prosperity they have come to enjoy because of tourism or in the face of their inability to meet the competition from the same industry. Residents' perceptions and attitudes need to be periodically assessed, and conditions that encourage the local populace to continue to live and thrive in their hometowns should be created.