Module 4 – SLP

STRATEGY IMPLEMENTATION AND STRATEGIC CONTROLS

Simulation

In Module 4, you will continue with the CVP analysis you completed in the Module 3 SLP.

Scenario Continuation:

It is still January 2, 2013. You have just completed your revised SLP3 strategy using CVP analysis, and you are eager to implement your decisions for 2013 through 2016.

Using the CVP analysis from SLP3, run the simulation for a final time. Again, be sure to take notes about your analysis and document the reasoning behind your decisions.

Finalize your report showing the strategy you have used.

Assignment Overview

Using the strategy that you developed in SLP3, run the simulation. Document your results as you did previously. Review and analyze these results, and develop a final strategy.

Please turn in a 6- to 8-page paper, not including cover and reference pages.

Keys to the Assignment

The key aspects of this assignment that should be covered and taken into account in preparing your paper include:

The revised strategy consists of the Prices, R&D Allocation %, and any product discontinuations for the W1, W2, and W3 tablets for each of the four years: 2013, 2014, 2015, and 2016.

You must present a rational justification for this strategy. In other words, you must provide support for your proposed strategy using financial analysis and relevant theories.

Use the CVP Calculator and review the PowerPoint that explains CVP and provides some examples.

You will need to crunch some numbers (CVP Analysis) to help you determine your prices and R&D allocations.

Make sure your proposed changes in strategy are firmly based in this analysis of financial and market data and sound business principles. Your goal is to practice using CVP and get better at it.

Present your analysis professionally, making strategic use of tables, charts, and graphs.

Time Line Summary:

SLP1

2016: Hired on December 31, 2016.

Turned in first report to CEO Smothers.

SLP2

You are returned – via Time Warp – to January 1, 2013.

You make decisions for 2013 – 2016.

December 31, 2016 – You have revised all four years, and you write up your summary report.

SLP3

Apparently, your SLP2 decisions were not “good enough,” as you have again been returned to January 1, 2013.

It is once again January 1, 2013: You decide to use CVP analysis to develop a revised four-year plan for your strategy. You analyze the results of your first decisions from SLP2, taking notes, and documenting your decision-making process. You use the CVP Calculator to help you develop your strategy. Your notes explaining the logic behind your decisions.

SLP4

It is still January 1, 2013. Using your CVP analysis from SLP3, you run the simulation, implementing your revised four-year plan. You keep track of your financial and marketing results year over year.

You submit your final 6- to 8-page report, which includes your Final Total Score.

You compare – and report – your results with previous results.

SLP Assignment Expectations

Your paper will be evaluated using the grading rubric.

Tips and Suggestions

Note the following tips and suggestions:

You might find these downloads useful:

Decision Matrix Table – Download this Word doc with a blank table you can use to show your proposed strategy decisions.

PowerPoint discussing CVP – Provides a good overview of Cost Volume Profit analysis, the various equations that you can use, and how to use it. Some examples are provided showing how to use the CVP Calculator.

CVP Calculator – This an Excel-based calculator that you can use to determine prices, volumes, and profits. Keep in mind that it will tell you what need, but the market determines what you actually get.

Include a cover page and a reference page, in addition to the 6-8 pages of analysis described above.

Include appropriate section headings.

Use charts and graphics strategically, but do not use these as “space fillers.” Include lengthy tables, etc., in an Appendix instead.

Cite and reference all sources that you use in your work, including those that you paraphrase. This means include citations and quotation marks for direct quotes, and citations for that information which you have “borrowed” or paraphrased from other sources.

Follow Trident Guidelines for Well-Written Papers.

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Module 4 – Background

STRATEGY IMPLEMENTATION AND STRATEGIC CONTROLS

Strategy is implemented using organizational design (structure), people, culture, and control systems. Strategy must successfully work through these elements in order to produce performance. No matter how well a strategy is conceived, if an organization’s people cannot implement it, if the culture cannot support it, if the structure cannot coordinate it, and if the systems cannot measure and control it—the strategy will fail.

We will start by considering how of each of these components individually link to strategy. By way of the Case analysis, we will examine the integration or “fit” between the various components and strategy.

Structure

Organizational structure refers to the manner in which the lines of communication of authority are established, the manner in which work is divided up among organizational members, and the way that communication and work are coordinated. Different types of structures support different types of strategies. The key elements of structure that have the greatest effect on the success or failure of strategy implementation are centralization, boundaries, networks, and virtual organization.

Centralization

Centralization refers to the level of concentration of decision making. In a highly centralized organization, decisions are made by a relatively small number of people, usually concentrated at the highest levels of the organization. Standardization is common in centralized organizations, thus favoring economies of scale and efficient value chains.

Decentralized organizations are characterized by flexible and autonomous decision-making groups at operational levels in the organization. Such groups have the ability to rapidly adjust to changes in the marketplace and are well-suited to strategies that require innovation. However, because of duplication, economies of scale are difficult to achieve.

Emerging Structures

Borderless Organizations: Taking cross-functional teams to a new level, the borderless organization does not just assemble teams with members from different organizational levels and functions. Instead, the borderless organization removes barriers both vertically (between levels) and horizontally (between functions or departments). The implications for strategy implementation include increased information, transparency, and flexibility.

Alliance Networks: These are collections of suppliers, distributors, customers, and even competitors who have the ability to bring needed assets to bear on an urgent problem where there is insufficient time to develop the needed resources and capacities in-house. Organized and coordinated online, these networks can be mobilized and put to work instantaneously.

Virtual Corporations: An extension of Alliance Networks, the virtual corporation is an extra-organizational coalition of people and organizations brought together expressly to work on a specific problem or project. They can be assembled rapidly and dispersed as soon as the project is over, representing the ultimate in flexibility and speed in strategy implementation.

The following reading is an exposition on how various types of teams can be useful in strategy implementation:

Pryor, M.G., Singleton, L.P., Taneja, S., and Toobs, L.A. (2009). Teaming as a strategic and tactical tool: An analysis with recommendations. International Journal of Management, 26 (2), 320-334. Retrieved on November 6, 2012, from ProQuest.

Review this presentation on Organizational Design by Professor Anastasia M. Luca, Ph.D. MBA.

Strategic Controls (Systems)

Three organizational systems are essential to controlling strategy implementation:

Accounting and budgeting systems: These systems can be complex and not easily adapted. If a new strategy requires data that is not easily accessible through existing accounting systems, implementation can be slowed, and a potentially successful implementation can be jeopardized. If a new proposed strategy does not fit a familiar pattern, decision making can be become risky and unpredictable.

Information Systems: Information technology is playing an ever greater role in strategy implementation. IT provides point-of-sale information between retailers and manufacturers, streamlines logistics and distribution, and controls inventories. IT systems must be capable of providing the right information in the right format to the right people at the right time.

Measurement and Reward Systems: Rewards can be used to shape behavior in the direction of meeting strategic objectives. Rewards must be connected to measures of goal attainment (e.g., specific increases in market share), and proper time horizons (future rewards for future goals).

Review this presentation on Strategic Controls by Professor Anastasia M. Luca, PhD MBA.

People

Strategies that are based on distinctive competencies or unique capabilities are often dependent on people and their skills to carry them out. Thus, for successful implementation, sufficient numbers of people with the right skill sets are essential.

In-house or Import? Hiring raw talent and growing employees with the needed qualifications maximizes fit, but it can take years. Retraining existing workers with new skills can be problematic when old employees resist “learning new tricks.” Hiring employees with needed skills external to the organization is faster, but there is no guarantee that even they will fit well within the organization’s culture.

Motivation: It is not enough to have the right number of people with the right skills; people must also be motivated to work toward successful strategy implementation. Much is known about motivation, and many tools are available; these include tangible rewards (e.g., bonuses) and intangible rewards such as self-fulfillment. Perhaps the motivator with the most potential for eliciting long-term commitment to fulfilling the firm’s strategic goals is that of empowerment, which gives employees the discretion and autonomy to use their initiative.

The following article highlights the importance of having the right people in place to achieve strategic goals:

Garrow, V. and Hirsh, W. (2008). Talent management: Issues of focus and fit. Public Personnel Management, 37(4), 389-403. Retrieved on August 29, 2014 from ProQuest.

Culture

The fit between an organization’s culture and its strategy is critical. If a firm is depending on innovation to achieve differentiation, but the culture is risk averse or has a tendency to punish mistakes, the strategy will in all likelihood fail. Culture can support the strategy when three elements are in alignment:

Shared values that are aligned with the corporate vision and strategic focus along with a management style that fosters behavior that will support the competencies that confer competitive advantage.

Norms can act as strong controls for strategic implementation. They encourage behavior that is in alignment with shared values. People can circumvent rules, and they cannot be watched all of the time, but norms can promote the desired behavior even when nobody is watching.

Symbols model for employees what values and norms are important. Some important symbols include the vision and style of the founder of the company and folklore or stories that embody company values, rituals, and routines, and which reinforce the types of events and behaviors that are most desired and celebrated.

The following reading ties together the importance of systems, strategy, structure, and culture. It is highly readable and will help you see how all of these elements are interdependent and must align to achieve successful implementation:

Heneman, R. L., Fisher, M. M., and Dixon, K. E. (2001). Reward and organizational systems alignment: An expert system. Compensation & Benefits Review, 33(6), 18-29. Retrieved on November 6, 2012, from ProQuest.

Optional Reading

Aligning organizational culture with business strategy. (2013, November). Towers Watson. Retrieved on August 29, 2014 from http://www.towerswatson.com/en-US/Insights/Newslet…

Durden, C. (2012). The linkages between management control systems and strategy: An organic approach. Proceedings from The International Conference on Accounting and Finance. Singapore: Global Science and Technology Forum. Retrieved on August 29, 2014 from ProQuest.

Klosowski, S. (2012). The application of organizational restructuring in enterprise strategic management process. Management, 16(2), 54-62. Retrieved on August 29, 2014 from ProQuest.

equired Resources
Read/review the following resources for this activity:

• Link (Word doc): Week 5 CCC Parts 5 & 6 Template (Use this template to complete the assignment.)

Introduction: Communication Change Challenge (CCC) Part 5 & 6
In Part 5, you will imagine implementing the new behaviors you identified in 4E. In Part 6, you will practice your new behavior by role-playing with a family member or close friend who is not directly involved in your goal. It is still not time to actually implement your new behaviors, as Parts 5 and 6 will help you to iron out the wrinkles.

Note: Submit both CCC Part 5 and CCC Part 6 in one document, but start a new page for CCC Part 6.

Project Timeline

Part	Description	Due
1	Selecting a communication goal	Week 1
2	Describing communication patterns	Week 2 & 3
3	Establishing behavioral goals: What will it look like when I am doing it well?	Week 3
4	Analyzing the goal	Week 4
5	Covert Rehearsal: Practicing in your imagination	Week 5
6	Behavioral Rehearsal: Practicing your new behavior	Week 5
7	Actual Implementation: Performing your behavior in real-life situations	Week 7
8	Evaluating your progress	Week 8

Instructions: Part 5

5A. Covert Rehearsal
Covert Rehearsal is an effective way of trying out new communication behaviors. Think about a time that you were daydreaming, or dreaming at night. You can use your imagination to think about an experience or situation that is not really happening at that time or in that place. You can do the same type of simulation on purpose to think about a time and place that will allow you to practice your new interpersonal communication skill to meet your goal as outlined in your new behaviors listed in CCC Part 4E.

By covertly rehearsing, you make it much more likely that you will be actually performing the behavior comfortably and effectively in real life situations. This surprising effect of covert rehearsal has been shown in numerous studies. What makes covert rehearsal particularly useful is that you can carry it around and do it anywhere – in the shower, cleaning, cooking, and so forth. The more you vary covertly rehearsing a particular episode, the more likely you will be able to perform well in the actual situation. For example, if you are planning to initiate and maintain a conversation with your neighbor, you should think through a number of possible topics and questions before finally choosing what you perceive to be the best options. In other words, think before you speak. Plan what you will say and do in a particular situation where you can practice your goal.

Covert rehearsal can be used both to prepare for an upcoming communication event, and to evaluate and revise an event that has already occurred – as in instant replay. This is done all the time for sports teams. Each player watches the game again and decides how he or she could do it better next time. Both planning ahead before a conversation and reflecting after a conversation will increase the probability that you will perform your new skill effectively the next time you use it.

Note that some people initially find it difficult to imagine specific conversations with others. Keep with it if you have difficulty. You will eventually succeed with practice, and when you do, you will be amazed at the effect. If you are having a hard time talking to people in your mind, speak to yourself out loud or speak to your reflection in the mirror. Think about the following:

• Identify the situation you would like to practice; do you want to plan a new conversation, or replay a past situation but change the outcome?
• Where will you have this conversation – in the kitchen, on the bus, in the cafeteria at lunch, at school in a classroom, in the board room, in your manager’s office, or at a friend’s house?
• Provide a detailed narrative that identifies your selected communication event.
• Write a description of your surroundings – date, time, location, specific room, physical surroundings and so forth, and the people who will participate in this communication event.
• Name the people involved, what you will talk about, where it takes place, when it takes place, how it should occur, and why you need to plan for a better conversation next time.
• How will your physical surroundings affect your rehearsal?

For this section, you are to select a communication event, related to your goal, for which you will prepare covertly. Choose one or more behaviors to work on that are listed in CCC Part 4E. Choose a communication event that you would like to prepare for privately or secretly – covertly. As you imagine yourself practicing your new skill, focus hard on specific interactions. Actually, think about an interpersonal communication exchange – what you say, and how the other person responds. Don’t just go through the motions. Really see yourself asking specific questions, making specific comments, and hearing the other person replying. As you imagine the sequence, practice precisely what you want to say and how you want to say it. Experiment with what feels to be the most effective and comfortable way for you to implement your new behaviors.

Submit a detailed narrative that identifies your selected communication event and include the following:

• Description of your surroundings – date, time, location, specific room, physical surroundings and so forth
• Explanation of how your physical surroundings will affect your rehearsal
• Description of the people who will participate in this communication event
• What you will talk about
• How it should occur
• Why you need to plan for a better conversation next time

5B. Covert Practice
In a quiet place, begin thinking about the conversation event from Part 5A, as you would like to see it evolve. When you hit rough spots, try a variety of options until you find a response that pleases you. If you are having trouble with this, pretend you are an author planning to write the dialogue for a reality TV episode, or you are composing lines for characters in a play or movie or book. Use the mirror technique and take turns role-playing both people in the conversation. You can also use puppets, stuffed animals, socks on your hands, or different hats or coats to take the parts of two people having a conversation.

What can you see in the background? The scenery department needs to know how to create the setting for the play, movie, or reality TV show. The illustrator needs to know what to draw or paint for the book you are writing. You need to know exactly what type of situation you are dealing with before you can write the dialogue for the characters.

When you are satisfied with your imagined scene, write it out so you can see how it looks and read it aloud so you can hear how it sounds. If you are writing a one-act play, you can plan and add stage directions.

Enter left: The wife enters the kitchen to angrily scream at the dawdling children who won’t eat their supper.

Then, write her exact words down so your actor will know what to do and say. Identify each speaker and use quotation marks for their exact words.

Wife, using a loud and angry voice: “Aren’t you children finished eating your supper yet?”

Plan and write down your nonverbal and verbal behaviors and responses, including your own behaviors and responses and the reactions of the other person in the communication event.

5C. Reflection
Reflect on this experience. Address your observations and reactions to the private covert rehearsal experience. (1-2 paragraphs)

• How did you feel at first as you prepared for your private covert rehearsal?
• How did you feel after you finished it?
• What behaviors or patterns did you use from Part 4E?
• Did you notice any new behaviors or patterns that you have not noted previously?

Instructions: Part 6
In Part 6, you will take your rehearsal a step further by role-playing with someone who is willing to lend you a hand. Practicing implementation of the new behaviors you identified in 4E will give you insight into how another person might react in a real-life situation, preparing you to respond or adapt when necessary.

6A. Shared Behavior Rehearsal
Shared behavior rehearsal is also known as “role-playing.” Rehearsing communication behavior is useful both before and after an event. Practicing before an event allows you to enter a communication situation in your most prepared state. Rehearsing a disappointing situation after it occurs gives you a chance to discover and remedy aspects of your own behavior that were less than satisfactory.

Like covert rehearsal, practicing the new communication behaviors that you identified in CCC Part 4E through role-play increases the likelihood that you will be successful in Part 7 when you actually implement the changes in real-life situations. Again, it may feel silly at first, but if you take the role-playing seriously, you will be amazed at what you will take away from it. Role-play your imagined scene for your conversation event with a friend or family member who is not directly involved in your communication problem. Say your lines as you planned them. Your practice partner may not really say what you thought he or she would say. Then, show him or her the written script, and have him or her read or act out the scenario. You can practice this a few times both with and without the script.

Write a detailed narrative of what happened in the behavior rehearsal.

• What did you do?
• How were your behaviors received?
• How satisfied were you with your performance of the behaviors in your goal from Part 4E?

6B. Reflection on Observations and Reactions
Address your observations and reactions to the shared behavior rehearsal experience of role-playing with a friend or family member who is not directly involved in your communication problem. (1-2 paragraphs)

• How did you choose your shared behavior rehearsal partner?
• Does he or she know about the person or situation being focused on for your CCC goal?
• Does he or she normally offer guidance and advice in a trustworthy manner already in your established relationship with this person?

6C. Reflection on Planning
Write your observations and reactions to the shared behavior rehearsal experience as far as planning is concerned. (1-2 paragraphs)

• Did your shared behavioral rehearsal go as planned, or was it totally different than you imagined it would be?
• How did you feel at first as you prepared for your shared behavioral rehearsal?
• How did you feel after you finished it? What behaviors or patterns did you use from Part 4E?
• Did you notice any new behaviors or patterns that you have not noted previously?

Writing Requirements (APA format)

• Length: 4-5 pages (not including title page or references page)
• 1-inch margins
• Double spaced
• 12-point Times New Roman font
• Title page
• References page

Week 3 Discussion – Using Postural Feedback

LEARNING OBJECTIVES COVERED
• LO 03.02 – Discuss the use of postural feedback to increase confidence
CAREER RELEVANCY
Nonverbal cues conveyed through body language can send messages we do not intend to send. Especially when speaking publicly, it is important to control body language so as to convey messages assertively and confidently. These skills are important not only on the job, but during job interviews. When you present yourself in a positive manner with controlled assertive body language others will notice and see you as a professional because you act like a professional. This can only contribute to and help you in your success.
BACKGROUND

Even the most compelling presentations or speeches can be undermined by poor body language. Without meaning to, we can convey to others that we feel nervous, less confident, or uncomfortable by subtle behaviors. Our posture is one way we communicate messages without speaking. Slumping suggests that someone might not be fully present, while standing rigidly conveys that a person is not at ease. In Western countries, eye contact conveys actively participating in a conversation and avoidance of such is seen as meek or timid. The tone, inflection, and volume of our voice all provide nonverbal clues to our intent and mood. Getting around these habits can take some personal navigating and knowing just how these actions can be received is a big step toward conquering them.
One of the most key times that our nonverbal behaviors can make or break us is during job interviews. Ideally, we would like to appear poised, give well thought out answers, and not be caught like a deer in headlights when asked challenging questions by a potential employer. Having too much confidence or poise could send the message that a candidate is arrogant or aloof, but a candidate who is withdrawn or distant may convey an inability to confidently execute the responsibilities of the position.
Behavioral psychologist Amy Cuddy is well-known for her research on postural feedback.
Watch the first part (from 0:00 to the 10:06 minute mark) of this informative TED Talk where Cuddy describes her experience studying body language in graduate school at Harvard:
Amy Cuddy: Your body language may shape who you are (Links to an external site.) (10:06 min)
From the first segment of this video we learn a few things about nonverbals (or body language) and how they influence others and even ourselves. Cuddy states that, “We make sweeping judgements and inferences from body language. Those judgements can predict really meaningful life outcomes like who we hire or promote to who we ask out on a date.” She also explains that not only are others influenced by our body language but we are also influenced by our own nonverbal communication. If we make a power stance such as standing or sitting spread out then we start to feel powerful even if we didn’t feel that way to begin with.
Continue watching the video of Amy Cuddy concerning body language. Begin at the 10:06 minute mark and watch until the end. In the second half of the video you will hear about a study of power poses and also about being able to utilize proper power poses to achieve your goals.
Amy Cuddy: Your body language may shape who you are (Links to an external site.) (10:48 min)
As Cuddy explains, we often fall into habits of poor nonverbal behavior without being immediately aware. She tells her audience about a study done where they had individuals perform either a high power pose or low power pose for two minutes. The outcome of each type of power pose was significant to which type of pose they were performing. The brain had either become assertive, confident, and comfortable OR stress-reactive and experiencing a feeling of being shut-down. She encourages people to identify social threat situations in their lives such as giving a sales pitch or going into a job interview and then engaging in a power pose prior to going into that situation. This will enable your brain and body to deal positively with the social threat at hand. Lastly, Cuddy discusses the concept of “fake it until you make it”. She would rather people use the term, “fake it until you become it” and that they make tiny tweaks to help themselves move on to big changes in their lives.
One strategy of preparing your own body language is to utilize feedback for improving technique. The most basic way to receive feedback on your speaking is to practice speaking in front of a mirror, in front of a peer, or even in front of a video recorder in order to review performance and improve nonverbal cues. Feedback about our posture, or slight habits that we notice in ourselves can come to light when we rehearse and thus factor into making us better speakers.
PROMPT
Imagine that you are in the role of hiring manager with two candidates to interview – one whose body language suggests confidence, and one whose body language suggests uncertainty. Describe the behaviors you would observe of each and explain any advice you would offer to both. Keep in mind that exhibiting confidence does not always produce a positive outcome. Be sure to explain why you would offer the advice you choose.
For your citation, you might use articles that show examples of good and bad body language in job candidates. You can also find articles from experts that suggest ways to offer advice on behaviors and body language to job candidates.
Your initial and reply posts should work to develop a group understanding of this topic. Challenge each other. Build on each other. Always be respectful but discuss this and figure it out together.
REPLY REQUIREMENTS
Per the Due Dates and Participation Requirements for this course, you must submit 1 main post of 150+ words, 1 IWG citation, and reference, as well as 2 follow-up posts of 50+ words. Responses can be addressed to both your initial thread and other threads but must be your own words (no copy and paste), each reply unique (no repeating something you already said), and substantial in nature. Remember that part of the discussion grade is submitting on time (20%) and using proper grammar, spelling, etc. (20% per post).
Remember that part of the discussion grade is submitting on time and using proper grammar, spelling, etc. You’re training to be a professional—write like it.
First reply:
Suezanna Barajas
Your posture is an important part of any presentation. Your objective is to be comfortable and show authority (Burke, 2018). Slumping is a warning. It demonstrates an absence of self-assurance and regard for questioners. You’ll unquestionably need applicants who care enough to sit up straight during their meeting. It’s not what you state, it’s the means by which you state it. Our stance, motions, developments or outward appearances can shape our notorieties. Non-verbal communication matters, particularly in meetings. In a 2012 TED speech, the social psychologist Amy Cuddy, underlined non-verbal communication’s significance in molding how we feel, as well. Embracing an overwhelming posture makes individuals feel all the more dominant. Non-verbal communication is for sure a helpful instrument. When you need to come to a meaningful conclusion, arm signals help you paint an image and get individuals to tune in. Furthermore, when you need to rule a talk, an open stance can be a solid partner. Be that as it may, when deciphering other individuals’ non-verbal communication, things get confused. Nobody can peruse minds. In the event that an occupation competitor flickers regularly, we can accept that they’re excessively apprehensive. However, how would we realize that their contact focal points aren’t getting dry? The key is to abstain from making a hasty judgment. Figuring out how to peruse meeting non-verbal communication is tied in with understanding applicants’ thought processes. Sitting on a seat’s edge and inclining forward is normally positive non-verbal communication. It demonstrates that competitors are enthusiastic and intrigued by what’s being said. In any case, if an up-and-comer meddles in your own space by coming excessively close, it is anything but a decent sign. Reclining is generally negative. On the off chance that you see a competitor reclining all of a sudden, they might get guarded. Shoulder developments help individuals impart their feelings.
Bibliography
Burke, C. (2018). Public Speaking Tips . Retrieved from art of communicating the power of you: https://www.artofcommunicating.com.au/public_speak…
Second Reply:
JW Pasley
This week’s discussion has an interesting prompt that has caused me to seriously think about my own non-verbal ques and what message I may be sending to others. So. Beyond that let’s talk about the first candidate that presents as confident but to confident. Let’s think for a moment that your speaking with a candidate that has rigid posture, makes constant eye contact and has a constant expression on their face. Yes, they do project confidence however, they are also projecting hostility which can give an expression that you don’t want. The advice I would give this person is to not stare like we are in a contest. Secondly, smile and relax which I think are two sides of the same coin. Now, about the second candidate, this person slumps in their chair, makes little to no eye contact and last but not least checks their phone every 10 minutes while fidgeting the entire time. This person needs serious help, I know because I have all of these systems than one, that one is the phone. My advice to this person is to calm yourself down before walking in. This calmness will make it easier to not fidget as much and also make eye contact which are both hard to do when you are nervous. “One of the most common ways candidates give off negative vibes is through non-verbal communication, yet most people are wholly unaware of the kinds of signals they’re sending through simple things like facial expressions or how they sit or stand (Casali, 2018).”
References:
Casali, B. (2018) The Power of Body Language in the Job Interview. Retrieved from: https://www.biospace.com/article/the-power-of-body

Answer the 3 questions below and reply to each student.

Student Reply must be over 200 words.

Make sure all student replies you start it with Hello (Student Name),

Please upload each question in different word documents.

******Question 3 must be APA format and i have attached the GRADING RUBRIC. *************

Question 1:

A company that needs help with implementing a process you have little familiarity with has contacted you. Although you could most likely learn it, you would not be a subject matter expert in the period in which they need you. You are certain you could learn the process and could use the extra income, as your consulting has been a little slow. What are the implications for deciding not to take the assignment? What are the implications for taking the assignment? What would you do and why? Respond to two classmates’ posts.

Student Reply 1: Tirza Gonzales

As a consultant, if I were approached for my services in assisting with implementation of a process that I am not too familiar with, I could see the following implications for taking the assignment

– Ethically not being authentic in my decision to enter into a contract with a client

– Potentially lose the client entirely by providing information on a topic that I took even though I knew I was not an expert in the process

As a consultant, if I were approached for my services in assisting with implementation of a process that I am not too familiar with, I would see the following implications for not taking the assignment:

– Losing the client’s confidence and faith in my consulting abilities and decide to no longer utilize my services

– Losing out on income

– Losing out on an opportunity to work on a process that I am not familiar with, but could have learned if I would have taken on the assignment

– Could have entered into an agreement and be a “linker to resources” for the organization to utilize outside my services

– Enter into an agreement, hire a sub-consultant that may offer

– Expertise in the process; while having opportunity to learn process at the same time

My final decision would to be ethical and be honest with the client. “Being direct and respectful of clients is almost always appreciated, because they want to be effective; It also builds trust” (Bierema, 2014, sec. 3.3). I would inform them that I am not very familiar with the process, but that if they decide to enter into a contract, I would immediately pursue the knowledge needed and/or find additional resources, such as a sub-consultant, familiar in the process to assist with the implementation. I would hope my honesty, my past work experience with the client, and my willing to go above and beyond for the client outside my regular scope of work and skills would be enough for the client to still decide to enter into an agreement with me.

References

Bierema, L. (2014). An introduction to organizational development. San Diego, CA: Bridgepoint Education, Inc.

Student Reply 2: Robert Beckley

I feel Organizational Design Consultants (ODC) carry with them specific criteria 1) credibility, 2) integrity, and 3) a portfolio for getting results for their clients. In this instance, it is important, to be honest, and upfront with the customer to ensure the proper expectations are set early. When an ODC does not have the subject matter expertise (SME) of the project, they essentially become a pair of hands to help in the project (Bierema, 2014). However, in some instances, that is all that a company requires so, again ensuring the expectations of the project are clear and concise is imperative to taking or passing on the opportunity.

Not taking the task based on the company’s expectations can be a two-edged sword; on the one hand, you lose out on the project and the income that is associated with the new work. On the other hand, being upfront and lettings them know you do not have the necessary skills to successfully put your name on the job build credibility, which may lead to future projects. Taking the project and its failing is almost a guarantee path to a lost customer.

Of course, there are other possible options; you could take the job, partner with a SME that is capable of assisting you with a successful role out of the project. It may eat into your bottom line, but in some instances, some income is better than no income. In this instance, you maintain credibility, integrity, and success.

For this scenario, I would approach the project this way, 1) Have a conversation with the client about the program and the desired outcomes 2) learn as much as possible about the program, so I have, at least, an operational understanding of the project and its talking points, and 2) partner with a SME that is capable of addressing the specifics or filling in the blanks. Assuming that the client is already familiar with my firm and services, they would have sought out another ODC more aligned with the program.

Reference

Bierema, L. (2104). Organization development: an action research approach. Retrieved from: https://content.ashford.edu/

Question 2:

Describe your experience with a consultant, either from your place of employment (current or previous), in the community, or as the consultant yourself. Thinking of this week’s lecture and the components of a contract, did he/she follow that process? If not, what was missed? Describe your experience.

If you do not have experience with a consultant, recall a situation from your experience where you would have benefited from having an OD Consultant. What would you have done as a consultant? Why? Respond to two classmates’ posts.

Student Reply 3: Laura Lawson

Recently I had interactions with a consultant from our Human Resource Department. They were completing a focus group with employees trying to verify with employees that the company was sticking within all boundaries of both the law and the cultural ethics that were established by our CEO. This contract was an internal Consultant and Client relationship. For the most part, the consultant explained everything clearly and provided information on the contract.

There was an element of the contract that the consultant did not disclose appropriately, confidentiality expectations. When the employees entered into this focus group, we did not know this was something that was deemed confidential. We received an email after the meeting, which advised us to please keep the details of the meeting to ourselves. Luckily, I am not in the habit of water cooler talk, however without disclosing that information the consultant did run the risk of a confidentiality breach within the focus group itself, simply from a lack of timely communication. Bierema (2014) advised that “internal consultants are in a tougher position and might be pressured to share data collected on a problem with someone higher up in the organization”, without clarifying that we should not disclose information from the meeting, the consultant left the door open for the employees to discuss the topics with their supervisors. However, once we were aware of the confidentiality of the situation, we were able to say that we could not disclose information.

The moral of this experience for me is always to communicate thoroughly, even if you think it’s an obvious statement. By ensuring you have covered all bases, you can ensure that there are no future issues that occur.

Bierema, L. (2014). An introduction to organizational development. San Diego, CA: Bridgepoint Education, Inc.

Student Reply 4: Justin Butler

I have not had the opportunity yet within my job to use a consultant. However I have been asked to be a consultant/worker for an outside agency fro the one I currently work for. In my current place of employment we have aircraft that are charged with the safe and reliable transportation of our nations leaders. As such, those aircraft are among the most well kept planes in the world, from their maintenance to their cleanliness. The Air Force museum in Dayton Ohio reached out to use to consult with them for a proper way to restore their fleet of retired presidential airplanes. They opened a new hangar and moved all the airplanes into one side. They wanted to restore the luster of the airplanes to back when they were active and ready for the President. Because our motto is “Perfection is Standard” they knew that we had the expertise, drive and dedication to help make their dream a reality. So we assembled 6 teams to go there sporadically throughout the year and restore one aircraft at a time. We had the knowledge, the tools, the supplies and the manpower to make it happen. We were the subject matter experts on cleaning if there ever was one. Even though we were acting as external consultants to the museum, we took pride in their presidential aircraft program just we were internal employees( Bierama, 2014). Our pride and since of ownership came from the the priceless history of our mission that was captured in the hangar. Over the course of the year we worked with the museum staff and completely restored the look of the airplanes to the day they were mission ready on our flight line.

Justin

References

Bierema, L. (2014). An introduction to organizational development. San Diego, CA: Bridgepoint Education, Inc

Question 3:

Write a two- to three-page paper (excluding the title and reference pages) defining the various components of the roles and styles of Organizational Development Consultants (ODC). Based on your research, compare and contrast the roles and styles of an ODC and explain the role and style that would best fit you as an ODC.

You need to utilize at least two scholarly sources (excluding your text) for this paper and your paper must be formatted according to APA style guidelines as outlined in the Ashford Writing Center.

Answer the question in attachment:

Multiple Choice (2 points each)

1. Which of the following statements represents a similarity between financial and managerial accounting?
A. Both are useful in providing information for external users.
B. Both are governed by GAAP.
C. Both draw upon data from an organization’s accounting system.
D. Both rely heavily on published financial statements.
E. Both are solely concerned with historical transactions.

2. Which of the following characteristic(s) relate(s) more to managerial accounting than to financial accounting?
A. A focus on reporting to personnel within an organization.
B. A focus on reporting to external parties.
C. An area of accounting that is heavily regulated.
D. A focus on providing information that is relevant for planning, decision making, directing, and control.
E. A focus on reporting to personnel within an organization and a focus on providing information that is relevant for planning, decision making, directing, and control.

3. Financial accounting focuses primarily on reporting:
A. to parties outside of an organization.
B. to parties within an organization.
C. to an organization’s board of directors.
D. to financial institutions.
E. for financial institutions.

4. Research and development costs are classified as:

A. product costs.
B. period costs.
C. inventoriable costs.
D. cost of goods sold.
E. labor costs.

5. Which of the following is a product cost?
A. Circuitry used in producing hard drives.
B. Monthly advertising in the newspaper.
C. The salary of the vice president-finance.
D. Sales commissions.
E. Research costs for new router development.

6. Which of the following would not be classified as a product cost?
A. Direct materials.
B. Direct labor.
C. Indirect materials.
D. Insurance on a manufacturing plant.
E. Sales bonuses for meeting quota sales.

7. The accounting records of Dixon Company revealed the following costs: direct materials used, $250,000; direct labor, $425,000; manufacturing overhead, $375,000; and selling and administrative expenses, $220,000. Dixon’s product costs total:
A. $1,050,000.
B. $830,000.
C. $895,000.
D. $1,270,000.
E. None of the answers is correct.

8. Which of the following entities would most likely have raw materials, work in process, and finished goods?
A. A petroleum refiner.

B. A national department store.
C. A fast food restaurant.
D. A regional airline.
E. A state university.

9. Selling and administrative expenses would likely appear on the balance sheet of:
A. A clothing store.
B. A computer manufacturer.
C. A television network.
D. All of these firms.
E. None of these firms.

10. Which of the following inventories would a company ordinarily hold for sale?
A. Raw materials.
B. Work in process.
C. Finished goods.
D. Raw materials and finished goods.
E. Work in process and finished goods.

11. Which type of production process is likely used for custom yachts?

A. Batch.
B. Continuous Flow.
C. Job.
D. Assembly.
E. Direct assembly.

12. Which type of production process is likely used by a paint manufacturer to produce paint?

A. Batch.
B. Process Costing.
C. Job Shop.
D. Assembly.
E. Direct assembly.

13. Which of the following would not be classified as direct materials by a company that makes automobiles?

A. Wheel lubricant.
B. Tires.
C. Interior leather.
D. CD player.
E. Sheet metal used in the automobile’s body.

14. Which of the following employees would not be classified as indirect labor?

A. Plant Custodian.
B. Salesperson.
C. An employee that packs products for shipment.
D. Plant security guard.
E. A line employee that produces parts for chairs using a saw and template.

15. Depreciation of factory equipment would be classified as:
A. operating cost.
B. “other” cost.
C. manufacturing overhead.
D. period cost.
E. administrative cost.

16. As production takes place, all manufacturing costs are added to the:
A. Work-in-Process Inventory account.
B. Manufacturing-Overhead Inventory account.
C. Cost-of-Goods-Sold account.
D. Finished-Goods Inventory account.
E. Production Labor account.

17. The final step in recognizing the completion of production requires a company to:
A. debit Finished-Goods Inventory and credit Work-in-Process Inventory.
B. debit Work-in-Process Inventory and credit Finished-Goods Inventory.
C. add direct labor to Work-in-Process Inventory.
D. add direct materials, direct labor, and manufacturing overhead to Work-in-Process Inventory.
E. add direct materials to Finished-Goods Inventory.

18. Morgan Manufacturing recently sold goods that cost $35,000 for $45,000 cash. The journal entries to record this transaction would include:
A. a credit to Work-in-Process Inventory for $35,000.
B. a debit to Sales Revenue for $45,000.
C. a credit to Profit on Sale for $10,000.
D. a debit to Finished-Goods Inventory for $35,000.
E. a credit to Sales Revenue for $45,000.

19. A manufacturing firm produces goods in accordance with customer specifications, commencing production upon receipt of a purchase order. To accumulate the cost of each order, the company would use a:
A. job-cost record.
B. cost allocation matrix.
C. production log.
D. overhead sheet.
E. manufacturing cost record.

20. Manufacturing overhead:
A. includes direct materials, indirect materials, indirect labor, and factory depreciation.
B. is easily traced to jobs.
C. includes all selling costs.
D. should not be assigned to individual jobs because it bears no obvious relationship to them.
E. is a pool of indirect production costs that must somehow be attached to each unit manufactured.

Identification/Problems (Points as Noted)

Consider the following items:
A. Tomatoes used in the manufacture of ketchup
B. Administrative salaries of executives employed by a regional airline
C. Wages of assembly-line workers at an automobile manufacturing plant
D. Marketing expenditures of the major league baseball club
E. Commissions paid to the salespeople working for a soft drink company
F. Straight-line depreciation on manufacturing equipment owned by a computer manufacturer
G. Shipping charges incurred by office supplies retailer on out-going orders
H. Speakers used in a consumer electronics company’s home-theater systems
I. Insurance costs related to a cosmetics manufacturing plant

Required:
Complete the table that follows and classify each of the costs listed as (1) a product or period cost and (2) a variable or fixed cost by placing an “X” in the appropriate column. (18 points)

	Product or Period Cost		Variable or Fixed Cost
Item	Product	Period	Variable	Fixed
A
B
C
D
E
F
G
H
I

Consider the following cost items:
1. Sales commissions earned by a company’s sales force.
2. Raw materials purchased during the period.
3. Current year’s depreciation on a firm’s manufacturing facilities.
4. Year-end completed production of a carpet manufacturer.
5. The cost of products sold to customers of an apparel store.
6. Wages earned by machine operators in a manufacturing plant.
7. Income taxes incurred by an airline.
8. Marketing costs of an electronics manufacturer.
9. Indirect labor costs incurred by a manufacturer of office equipment.
Required:
Evaluate the costs just cited and determine whether the associated dollar amounts would appear on the firm’s balance sheet, income statement, or schedule of cost of goods manufactured. (9 points)

Opal Inc. used $213,000 of direct materials and incurred $111,000 of direct labor costs during 2015. Indirect labor amounted to $8,100 while indirect materials used totaled $4,800. Other operating costs pertaining to the factory which are all considered manufacturing overhead included factory utilities of $9,300; factory maintenance of $13,500; factory repairs of $5,400; depreciation on factory equipment of $23,700; and, property taxes on the factory of $7,800. There was no beginning or ending finished goods inventory. The Work-in-Process Inventory account reflected a balance of $16,500 at the beginning of the period and $22,500 at the end of the period.

Required: Prepare a schedule of cost of goods manufactured for Opal Inc. (23 points)

The phone bill for a company consists of both fixed and variable costs. Given the data below for four months apply the high-low method to calculate the total fixed costs and variable cost per unit. (10 points)

	Minutes	Total Bill
January	460	$3,000
February	200	$2,675
March	160	$2,625
April	300	$2,800