Management accounting Essay Example | Topics and Well Written Essays - 2000 words - 3

Management accounting - Essay Example The economy is subject to market forces and that means that factors affecting the nation such as inflation can cause the changes. An economy may turn out to be favorable or unfavorable. That means that there may be a lot of money in circulation and that will make the customers to purchase more of the product. The other aspect of the economy that will cause a variance is the standard of living. If the standard of living among people improves, that will imply that the customers will be able to purchase more of the product and that will make the actual results to be better than the budgeted. In our case, the actual profit was less than the budgeted that implies that the economy could have worked against the sales. The economy can also cause an increase in the cost of raw materials. In our case, the raw materials turned out to be more expensive than the budgeted expenses. That indicates that the economy worked against the budget of the company. In the future, the company should consider inflation and its impact when formulating the budget. The trends in the economy should also be observed to ensure that all matters affecting the economy are considered. 2. Advertising- Advertising involves making known the products of a company to its target and potential clients. That means that the aim of carrying out an advertisement is to increase the sales volume of a product. Advertising will increase the sales volume if it turns out to be as productive as expected. A company should invest in advertising to ensure that it reaps the benefits that are associated with advertising. In our case, the profits of the company turned out to be less than the budgeted profit. That means that the advertising efforts were not as productive as expected. That can also imply that the company did not carry out adverting. This is because the sales volume was less than the budgeted sales volume. In the future, the company should formulate a strong advertising campaign. The advertising will

What is the best way to address obesity in the United States Essay

What is the best way to address obesity in the United States - Essay Example If we look at 'obesity' etiologically, we would come to know that it is a multifactor issue caused by poor diet and physical inactivity. Poor diet refers to poor dietary habits include intake of junk food or high calorie fast food and excessive sugar in our diet. Instead of using fresh food, fruits and vegetables in our everyday diet, we prefer preserved or frozen food followed by no exercise or physical activity at all. One of the most common reasons for rapid increase in obesity among U.S population is the increased interaction of people between built in environment followed by technology and social context. "The built in environment encompasses the entire range of structural and social elements that make up the fabric of a community: housing, roads and walkways, stairways, density, transportation networks, shops, markets, parks, public amenities, and public spaces. The structural features of the urban built environment its enormous size, its large and densely clustered population, its social institutions, its psychosocial stressors, its economy, its rapid pace, its violence, the configuration of its streets, parks, schools, and play spaces all affect health, growth, and development of individuals". (Frieden et al, 2003, p. 684) The rising trend in obesity is further followed by the convenience, which is driven by modern technology like the concept of walking is becoming vague by the passage of time; people like to use any mode of transportation in order to travel even minute distances. In this kind of technologically savvy society, modes of entertainment have changed. Gone are those days when parties and social gatherings were considered to be entertaining. Today, entertainment comes through watching television, playing video games and sitting for hours in front of computer. Hence our lives are driven by a sedentary lifestyle escorted by technological advancements. While coming back to 'foods' it is found that often people in United States feel insecure when food is concerned. The diet of food insecure people tends to be less healthy. One reason for the intake of frozen foods is that "canned fruits and vegetables, which tend to have more salt and sugar, are much less expensive than fresh fruits. Leaner cuts of meat tend to cost more. However, according to Dr. Walter C. Willet, "A calorie is a calorie is a calorie." (Willet, 2001, p.44) Theoretically, no matter how unhealthy a person's diet, that person can only gain weight from fat by using fewer calories than he or she takes in. The quality of diet would only affect susceptibility to disease and health problems". (Obesity1) In my opinion there are two reasons for very little choices in food, one leads to the economic infrastructure of United States in which healthy and nutritious foods are often more expensive than junk or fast foods, also they are easily available and accessible by all the classes. The second reason for no choice in food other than fast food is the lack of time. More than half of the population of United States believes in "time is money", whether it is middle-middle or middle-upper class, every individual has to work in order to achieve a better living. It seems there is a social race in which every individual wants his car to move faster and faster, due to which they have no time to prepare and enjoy their family life and so