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Labour Management and Relations

Per unit cost for AA1 and BB2 using direct labor hours

4-8 The following estimates are available for George Manufacturing for 2004: George Manufacturing Estimated Manufacturing Overhead For the year Ended December 31, 2004 Production machine setup $75,000 Production machine de

Bargaining Theories: Elasticity of Demand for Labor Matter

1. Suppose someone said to you that most bargaining theories are wrong because they assume that the elasticity of demand for labor influences bargaining power. This person claims that the elasticity of demand for labor has no effect on contract outcomes because, in practice, unions ignore the trade-off between wages and employm

Recognizing and Avoiding Unfair Labor Practices

Can you help me with the following assignment/project? The questions are at the bottom. Ethics Case Recognizing and Avoiding Unfair Labor Practices Managers who supervise employees need to be able to recognize situations that could be considered to be an unfair labor practice and avoid them. If an alleged unfair labor prac

Indicate whether each of the following expenditures

Indicate whether each of the following expenditures should be classified as land (L), land improvements (LI), buildings (B), equipment (E), or none of these (X). _____ 1. Computer installation cost _____ 2. Driveway cost _____ 3. Architect's fee _____ 4. Surveying costs _____ 5. Grading costs _____ 6. Cost of light

Abby's Shades Labor Variances

Abby's Shades manufactures lamp shades. Abby Sanders, the owner, uses standard costs to calculate variances. Recently, a clerk mistakenly threw away some of the records, and Sanders has only partial data. For October, she knows that the direct labor flexible budget variance for the month was $1,385 unfavorable; the standard labo

Compute the Direct Materials and Labor Cost Variances

24-1A: Tuna Company set the following standard unit costs for its single product. Direct materials (25 lbs. @ $4 per lb) $100.00 Direct labor (6 hrs. @8 per hr.) 48.00 Factory overhead : variable (6 hrs. @ $5 per hr) 30.00 Factory overhead: fixed (6 hrs. @7 per hr) 42.00 Total standard costâ $220.00 The predetermined ov

Standard Labor Variance for CPA Firm Audit

A CPA firm estimates that an audit will require the following work: Type of Auditor Expected Hours Cost per hour Standard Costs Manager 10 $50 $500 Senior 20 40 800 Staff

Poaching of Employees & Steps to Retain Key Employees

What do you believe contributes to the poaching of subsidiary employees? As an IHRM, what steps would you take to recruit and retain key employees? Dowling, P., Festing, M. and Engle, A. (2009). International human resource management, (5th ed.). Mason, OH: South-Western Cengage Learning.

Unpaid labor and reperations

Dear OTA, I know that over the past few years the United States government has tried to redress some of the errors of the past by providing reparations to the descendants of Asian Americans and Native Americans. I feel that President Barack Obama has a unique opportunity to reshape the debate over one of the most contentio

HRM/Employee Communications

Scenario: Your company, Fruit Corners, Inc., has recently become aware that the United Food and Commercial Workers Union is attempting to convince employees in your plant to sign authorization cards. Management is somewhat surprised by the campaign because employee relations have generally been good. Prepare a 1-page letter t

Arguments by Company and Union Lawyer in Arbitration

1. If Peter is discharged, what arguments would the company lawyer use at arbitration? 2. What arguments would the union lawyer make in response? 3. What criteria would an arbitrator use to decide the case and what decision would likely be made? Case: Peter Frost is a 52 year old maintenance mechanic with 25 yea

A performance report that compares budgeted and actual profit in the sporting goods department of Maxwell's Department Store for the month of December follows: Maxwell's Department Store Sporting Goods Performance Report December 2008 Budget Actual Difference Sales $600,000 $675,000 $75,000 Less: Cost of merchandise 300,000 375,000 75,000 Salaries of sales staff 60,000 68,000 8,000 Controllable profit $240,000 $232,000 ($8,000) Required a. Evaluate the department in terms of its increases in sales and expenses. Do you believe it would be useful to investigate either or both of the increases in expenses? b. Consider storewide electricity cost. Would this cost be a controllable or a noncontrollable cost for the manager of sporting goods? Would it be useful to include a share of storewide electricity cost on the performance report for sporting goods? PROBLEM 1-5. Performance Reports [LO 3, 5] At the end of 2011, Cyril Fedako, CFO for Fedako Products, received a report comparing budgeted and actual production costs for the company's plant in Forest Lake, Minnesota: Manufacturing Costs Forest Lake Plant Budget versus Actual 2008 Difference Budget Actual (Actual Minus Budget) Materials $3,000,000 $3,300,000 $300,000 Direct labor 2,100,000 2,300,000 200,000 Supervisory salaries 375,000 400,000 25,000 Utilities 75,000 85,000 10,000 Machine maintenance 250,000 280,000 30,000 Depreciation of building 50,000 50,000 -0- Depreciation of equipment 200,000 205,000 5,000 Janitorial 120,000 135,000 15,000 Total $6,170,000 $6,755,000 $585,000 His first thought was that costs must be out of control since actual costs exceed the budget by $585,000. However, he quickly recalled that the budget was set assuming a production level of 50,000 units. The Forest Lake plant actually produced 55,000 units in 2008. Required a. Given that production was greater than planned, should Cyril expect that all actual costs will be greater than budgeted? Which costs would you expect to increase, and which costs would you expect to remain relatively constant? b. Cyril is extremely busy-the company has six other plants. Therefore, he cannot spend time investigating every departure from the budget. With this in mind, which cost(s) should Cyril concentrate on in his investigation of budget differences?

PROBLEM 1-4. Performance Reports [LO 3] A performance report that compares budgeted and actual profit in the sporting goods department of Maxwell's Department Store for the month of December follows: Maxwell's Department Store Sporting Goods Performance Report December 2008

Labor Laws Canada and Mexico

Labor laws are a key component of my course. I have been introduced to NAFTA, (A trade agreement between Canada, the United States and Mexico that encourages free trade between these North American countries). Which both Canada and Mexico are part of this. In this discussion, I am asked to answer the following regarding labor l

Employee Relations and Union Management

Management Negotiation During negotiations, the union has made a proposal that overtime will be paid at time-and-a-half for a minimum of 2 hours whenever it is assigned. The current contract states that overtime is paid at time-and-a-half only for the time worked. Negotiations have been proceeding smoothly with a give-and

Economic Class and Labor Coalition

Economic class and labor coalition: Provide a brief summary of the issues. Provide a concise analysis of how these forces shape the public's values and educate them.

Labor rate variance for the month

6. The following labor standards have been established for a particular product: Standard labor hours per unit of output......0.3 hours Standard labor rate..................................$15.50 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked.........3800

Strategic Humane Resource Management

Many would acknowledge that at one time unions were good for workers and the country as they were able to help workers obtain safer and healthier working conditions, higher pay, and a variety of legal protections. On the other hand, many argue that they have outlived their usefulness and contribute to lower competitiveness and a

Unions and Labor relations for teachers: unions still relevant US

Write a paper on Unions and Labor Relations. I would like to include some information on the current debate on teachers unions. Define unions and labor relations and their effect on organizations. Examine the effect of changes in employee relations strategies, policies, and practices on organizational performance. An

Determinants of Impasses - New York Transit Strike, 2005

Chapter 16 of Labor Relations proposes a model for describing the determinants of impasses in public sector negotiations. Apply this model to the New York City Transit negotiations and strike of December 2005. Do the following in your assignment: -Address each of the factors listed in the model and provide a brief description

Global Labor Contracts

Consider what you know of your current employer or most recent employer. Prepare a 1-2 page paper for your management that analyzes the advantages and disadvantages of doing business under the local law for three international countries, not all from the same continent. From an HR perspective, which country or countries from you

Labor Relations: Arbitration Analysis

There are different forms of arbitration available under state laws for public sector employees: 1. Interest Arbitration 2. Final Offer Arbitration Carefully consider the benefits of each one. Prepare a chart listing each arbitration option in the first column and then the pros and cons in the next two columns. Analyze

Determinants of impasses in public sector labor negotiations

See attached file. The Labor Relations (figure) proposes a model for describing the determinants of impasses in public sector negotiations. Apply this model to the New York City Transit negotiations and strike of December 2005. Do the following in your assignment: - Address each of the factors listed in the model and provi