Discuss benchmarking as quality management technique

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Reference no: EM133231750

Discuss "Benchmarking" as a quality management technique, identify its various types.

Identify and explain the difficulties typically encountered when benchmarking direct competitors and describe ways to go around each of the difficulties.

Using the suitable illustrations, describe the following statistical process control tools, indicating when they are applicable.

? Process flow charts

? Cause and effect (Ishikawa)Diagram.

? Pareto Diagram

? Histogram

? Control Charts.

PororoInc. is considering acquiring Orange Company and uses the following data for analysis:

Average annual sales for the past 5 yearsP2,000,000

Average annual operating expenses for the past 5 years1,200,000

Average annual cost of goods sold for the past 5 years7,200,000

Annual increase in depreciation and amortization750,000

Expected annual increase in wages not to be recovered by increase in revenue400,000

The book value of Orange'snet identifiable net assets is P8,500,000.

The appropriate rate of return is 20%.

Revaluations were summarized as follows:

Revaluation of inventory to fair valueP500,000

Increase in allowance for bad debts50,000

Revaluation of property, plant and equipment to fair value250,000

Revaluation of bonds payable due to decline in interest350,000

Fair value of patent1,250,000

Any excess annual earnings are expected to last for the next 5 years.

Determine the following as a result of your audit:46.How much should Pororo recognize as goodwill upon acquisition assuming the excess annual earnings as capitalized at 10%?

How much should Porororecognize as goodwill upon acquisition assuming the excess annual earnings are expected to occur at the end of each period for 5 years (discount rate at 10%)?

How much should Pororo recognize as goodwill upon acquisition assuming the average annual earnings are capitalized at 20%?

How much is the total value of the company acquired?

Part A

1. Identify the one-time and recurring costs that should be examined to determine the total cost of a strategy.

2. Consider facility, personnel, and IT resources. In general, all the resource components identified above are necessary for most organizations. Can you think of organizations that can operate without any of the identified resource components temporarily?

3. Identify the business continuity problems associated with the following types of crisis events:

- Community-wide crisis events.

- Crisis events that provide no warning.

- Crisis events that destroy manufacturing equipment.

4. Identify and discuss strategies that are effective for hurricanes but ineffective for earthquakes.

5. Identify strategies that can introduce inefficiencies to a manufacturer in times of normal operations.

6. What could go wrong with the personnel aspects of executing the strategy?

7. What could go wrong with the logistical aspects of executing the strategy?

8. How could weather forecasting inaccuracies interfere with executing the strategy?

Part B

Alpha Investment Servies case study

Based on the Information Technology and Revised Recovery Time Objectives, answer the following

1. For AIS business operations, how important are building systems, building contents, IT services, utility services and access to Grand Office Park?

2. Which strategies are likely to be most effective for AIS?

3. Identity the additional resources and procedures that are needed for AIS to achieve the Revised Recovery lime Objectives.

4. AIS management is considering moving the business to Southern California. There would be only one office building for all operations. The building is to be of modern design and construction. Although not located directly above a fault line, earthquakes are a very serious concern. Essentially the flood, tornado, and severe winter storm risks have been replaced with the earthquake risk; all other significant risks are essentially the same. How would this change the strategies?

Reference no: EM133231750

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