In Week 11, we learned about joint cost and service department. In real world settings, joint costs can be “charged” among different department; however, is there a “point” charging service department costs onto another service department? For example, accounting department is charged by the IT service desk for using the IT services. If costs are an important input for setting product/services prices, why not just charge all service costs onto the revenue generating department?
What is your take on this issue? What are the pros/cons of inter-service departmental charges?
Sample solution
Dante Alighieri played a critical role in the literature world through his poem Divine Comedy that was written in the 14th century. The poem contains Inferno, Purgatorio, and Paradiso. The Inferno is a description of the nine circles of torment that are found on the earth. It depicts the realms of the people that have gone against the spiritual values and who, instead, have chosen bestial appetite, violence, or fraud and malice. The nine circles of hell are limbo, lust, gluttony, greed and wrath. Others are heresy, violence, fraud, and treachery. The purpose of this paper is to examine the Dante’s Inferno in the perspective of its portrayal of God’s image and the justification of hell.
In this epic poem, God is portrayed as a super being guilty of multiple weaknesses including being egotistic, unjust, and hypocritical. Dante, in this poem, depicts God as being more human than divine by challenging God’s omnipotence. Additionally, the manner in which Dante describes Hell is in full contradiction to the morals of God as written in the Bible. When god arranges Hell to flatter Himself, He commits egotism, a sin that is common among human beings (Cheney, 2016). The weakness is depicted in Limbo and on the Gate of Hell where, for instance, God sends those who do not worship Him to Hell. This implies that failure to worship Him is a sin.
God is also depicted as lacking justice in His actions thus removing the godly image. The injustice is portrayed by the manner in which the sodomites and opportunists are treated. The opportunists are subjected to banner chasing in their lives after death followed by being stung by insects and maggots. They are known to having done neither good nor bad during their lifetimes and, therefore, justice could have demanded that they be granted a neutral punishment having lived a neutral life. The sodomites are also punished unfairly by God when Brunetto Lattini is condemned to hell despite being a good leader (Babor, T. F., McGovern, T., & Robaina, K. (2017). While he commited sodomy, God chooses to ignore all the other good deeds that Brunetto did.
Finally, God is also portrayed as being hypocritical in His actions, a sin that further diminishes His godliness and makes Him more human. A case in point is when God condemns the sin of egotism and goes ahead to commit it repeatedly. Proverbs 29:23 states that “arrogance will bring your downfall, but if you are humble, you will be respected.” When Slattery condemns Dante’s human state as being weak, doubtful, and limited, he is proving God’s hypocrisy because He is also human (Verdicchio, 2015). The actions of God in Hell as portrayed by Dante are inconsistent with the Biblical literature. Both Dante and God are prone to making mistakes, something common among human beings thus making God more human.
To wrap it up, Dante portrays God is more human since He commits the same sins that humans commit: egotism, hypocrisy, and injustice. Hell is justified as being a destination for victims of the mistakes committed by God. The Hell is presented as being a totally different place as compared to what is written about it in the Bible. As a result, reading through the text gives an image of God who is prone to the very mistakes common to humans thus ripping Him off His lofty status of divine and, instead, making Him a mere human. Whether or not Dante did it intentionally is subject to debate but one thing is clear in the poem: the misconstrued notion of God is revealed to future generations.
References
Babor, T. F., McGovern, T., & Robaina, K. (2017). Dante’s inferno: Seven deadly sins in scientific publishing and how to avoid them. Addiction Science: A Guide for the Perplexed, 267.
Cheney, L. D. G. (2016). Illustrations for Dante’s Inferno: A Comparative Study of Sandro Botticelli, Giovanni Stradano, and Federico Zuccaro. Cultural and Religious Studies, 4(8), 487.
Verdicchio, M. (2015). Irony and Desire in Dante’s” Inferno” 27. Italica, 285-297.
Sample Answer
Sample Answer
Title: The Pros and Cons of Inter-Service Departmental Charges
Introduction:
In today’s business world, where cost management is critical for maintaining profitability, the allocation of costs among different departments is a common practice. While charging service department costs onto revenue-generating departments seems logical, the question arises as to whether it is necessary or beneficial to charge costs between service departments themselves. This essay will explore the pros and cons of inter-service departmental charges and provide insights into their potential impact on overall cost management.
Thesis Statement:
Inter-service departmental charges can have both advantages and disadvantages, and their effectiveness depends on various factors such as cost allocation methods, departmental goals, and the nature of services being provided.
The Pros of Inter-Service Departmental Charges:
Cost Transparency: Charging service departments for utilizing services from other departments fosters transparency by making costs more visible throughout the organization. This helps in better cost control and decision-making processes.
Accountability: The use of inter-service departmental charges creates a sense of accountability among departments, as they are aware of the costs associated with the services they utilize. This can lead to improved efficiency and resource utilization.
Fairness: Allocating service costs between departments ensures that each department bears the appropriate share of costs based on their usage. This promotes fairness in cost distribution and avoids overburdening any particular department.
Incentivizing Efficiency: When service departments are charged for utilizing services from other departments, it encourages them to seek ways to improve efficiency and reduce costs, ultimately benefiting the organization as a whole.
Cost Recovery: Inter-service departmental charges can help service departments recover a portion of their costs, especially if they provide services to revenue-generating departments. This can help justify the existence and value of these service departments.
The Cons of Inter-Service Departmental Charges:
Complexity and Administrative Burden: Implementing inter-service departmental charges requires careful cost allocation methods, which can be complex and time-consuming. This may result in increased administrative burden for both the charging and receiving departments.
Potential Conflict and Internal Competition: Charging service department costs onto other service departments may create conflicts and internal competition for resources, as departments may prioritize minimizing their own costs over collaborating for optimal overall performance.
Distorted Cost Behavior: Inter-service departmental charges can distort the true cost behavior of service departments by making them overly focused on cost reduction rather than value generation. This may hinder innovation and the development of new services.
Inaccurate Cost Allocation: Determining the fair allocation of costs between service departments can be challenging, as it requires accurately measuring the usage of services. If not done properly, it may lead to unfair cost distribution and resentment among departments.
Loss of Collaboration and Knowledge Sharing: Charging service departments for utilizing services from other service departments may discourage collaboration and knowledge sharing, as departments may become reluctant to seek assistance due to the associated costs involved.
Conclusion:
Inter-service departmental charges have both advantages and disadvantages when it comes to cost management within an organization. While they promote cost transparency, accountability, fairness, and incentivize efficiency, they can also lead to complexity, conflict, distorted cost behavior, inaccurate cost allocation, and hinder collaboration. Ultimately, the effectiveness of inter-service departmental charges depends on careful consideration of the specific circumstances, goals, and culture of the organization in order to strike a balance between cost control and fostering a collaborative work environment.
