Discuss the usage and creation of standard costs by your operation. How are these costs developed? How can they be used in the creation of a forecast? How can these be used in an individual or organizational measurement system?
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
Usage and Creation of Standard Costs in Operations
Standard costs are predetermined unit costs that represent the expected costs of materials, labor, and overhead for producing a single unit of a product or service. These costs serve as benchmarks against which actual costs can be compared, enabling organizations to evaluate performance, control expenses, and make informed decisions. In our operation, standard costs are developed through a systematic process that involves analyzing historical data, market trends, and production efficiencies.
Development of Standard Costs
1. Material Costs: Standard material costs are determined based on the expected prices of raw materials, supplier contracts, and quantity discounts. Factors such as waste, spoilage, and yield rates are taken into account to calculate the standard material cost per unit.
2. Labor Costs: Standard labor costs include wages, benefits, and productivity expectations. Time studies, labor efficiency ratios, and wage rates are used to establish the standard labor cost per unit.
3. Overhead Costs: Standard overhead costs encompass indirect expenses such as utilities, rent, depreciation, and maintenance. Allocation methods like activity-based costing or predetermined overhead rates are used to assign standard overhead costs to each unit produced.
Usage in Forecasting
Standard costs play a crucial role in creating accurate financial forecasts by providing a baseline for estimating future expenses and revenues. By incorporating standard costs into budgeting and forecasting processes, organizations can project profitability, identify cost-saving opportunities, and set realistic performance targets. Discrepancies between actual and standard costs can also highlight areas for improvement and drive operational efficiencies.
Individual or Organizational Measurement System
Standard costs are integral to individual and organizational measurement systems as they facilitate performance evaluation, variance analysis, and decision-making. By comparing actual costs to standard costs, managers can assess deviations, identify root causes of inefficiencies, and take corrective actions to enhance profitability. Standard costs also enable benchmarking against industry standards or competitors, allowing organizations to gauge their competitiveness and operational effectiveness.
In our operation, standard costs are used to assess departmental performance, evaluate production efficiency, and allocate resources effectively. By setting clear standards and measuring performance against these benchmarks, we can monitor progress, incentivize improvements, and drive accountability at both the individual and organizational levels.
In conclusion, standard costs serve as a valuable tool for operations management by providing a framework for cost control, performance evaluation, and strategic planning. By utilizing standard costs in the creation of forecasts and measurement systems, organizations can enhance decision-making processes, optimize resource utilization, and achieve sustainable growth in a competitive business environment.
