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# Labour Management and Relations

### One of the fundamental aims of collective bargaining is the reduction of conflict. What are some basic assumptions about labor and conflict?

One of the fundamental aims of collective bargaining is the reduction of conflict between employees and employers. As we enter this course, what are some of your basic assumptions about labor and conflict?

### Collective Bargaining & Employee Relations

What is your opinion of collective bargaining and labor relations? Do you believe it is helpful/beneficial for companies and/or employees? Why or why not?

### 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

### Calculate labor cost per unit by location analysis

In Cambodia, seven laborers, each making the equivalent of 3.50 per day, can produce 42 units per day. In China, nine laborers, each making the equivalent of 2.00 per day, can produce 48 units. In Billings, Montana, two laborers, each making 63.00 per day, can make 100 units. Based on labor cost per unit only, the most econ

### Spiffy Shades Corporation: Prepare a production budget, a direct-labor budget and a manufacturing overhead budget

Spiffy Shades Corporation manufactures artistic frames for sunglasses. Talia Demarest, controller, is responsible for preparing the company's master budget. In compiling the budget data for 20Ãƒ?-1, Demarest has learned that new automated production equipment will be installed on March 1. This will reduce the direct labor per fr

### Variance Analysis - Overhead variances, price and efficiency

The standard cost of product 2525 includes 1.83 hours of direct labor at \$13.90 per hour. The predetermined overhead rate is \$20.60 per direct labor hour. During July, the company incurred 4,260 hours of direct labor at an average rate of \$14.60 per hour and \$69,276 of manufacturing overhead costs. It produced 1,900 units. (a

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

### What are the responsibilities of the union and management in collective bargaining?

Unions have played an important role in the history of management/labor relations. Research the laws regarding the role of management and unions, and respond to the following in discussion: What are the responsibilities of the union and management in collective bargaining? Research a national labor organization. Explain its

### 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 costÃ¢ \$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. http://books.google.com/books?id=

### Identify methods by which employees are involved in employment relations process

Identify the methods through which employees are involved with the employment relations process. Do employees have a legitimate say in the organization's decisions, or have employers simply manipulated employees into believing they have a say? Please use your personal voice and include some examples.

### First, Consider the fact that during the past few years, many firms have laid off thousands of workers, frozen employee pay and eliminated or reduced bonuses. Yet at the same time many of these firms have retained "key employees" and CEO by giving them huge compensation increase. This has created large inequities in the workforce within some organization. What are the pros and cons of such action? Explain. Second, what impact of unions can have on pay for performance strategies within a firm?

First, Consider the fact that during the past few years, many firms have laid off thousands of workers, frozen employee pay and eliminated or reduced bonuses. Yet at the same time many of these firms have retained "key employees" and CEO by giving them huge compensation increase. This has created large inequities in the workforc

### White Company manufactures a single product and has the following cost structure: Variable costs per unit: Direct materials \$ 3.50 Direct labor \$ 4.75 Variable manufacturing overhead \$ 1.25 Variable selling and administrative expense \$ 3.00 Fixed costs per month: Fixed manufacturing overhead \$ 107,500 Fixed selling and administrative expense \$ 64,500 The company produces 21,500 units each month. Assume beginning inventories are zero, 21,500 units are produced, and 20,200 units are sold in a month. If the unit selling price is \$25, what is the net operating income under variable costing for the month? (Round your intermediate calculations to 2 decimal places.) \$60,600 \$100,650 \$80,500 \$87,000

White Company manufactures a single product and has the following cost structure: Variable costs per unit: Direct materials \$ 3.50 Direct labor \$ 4.75 Variable manufacturing overhead \$ 1.25 Variable selling and administrative expense \$ 3.00 Fixed costs per month: Fix

### The accounting records of Georgia Company revealed the following costs: direct materials used, \$250,000; direct labor, \$425,000; manufacturing overhead, \$375,000; and selling and administrative expenses, \$220,000. Georgia's product costs total?

The accounting records of Georgia Company revealed the following costs: direct materials used, \$250,000; direct labor, \$425,000; manufacturing overhead, \$375,000; and selling and administrative expenses, \$220,000. Georgia's product costs total?

### 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

### Analyze Direct Labor and Materials Costs for Anthony's Orchards

It's important that managers understand how costs are reported on the company's financial statements. Review the financial data for Anthony's Orchards for the current year and compare the direct labor costs and direct materials to the previous year. Write a memo to senior management analyzing your findings and provide a recommen

### Global Financial Management: Doing Business in China

Long-term investment projects require a thorough understanding of all attributes of doing business in that country, including import/export restrictions, labor relations, supplier financing, tax rules, depreciation schedules, currency properties and restrictions, and sources of short-term and long-term debt, to name a few. China

### Employee Relations and Labor Unions in the Workplace

Labor Unions in the Workplace Please assist me with the below. Read the following statement: Organized labor unions have seen a decline in membership over the last 20 years because of the loss of manufacturing jobs in the United States. Prepare a 1,000-word minimum paper in which you describe both sides of the issue: be

### 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 Environments

From what you know about labor relations, which country do you think possesses the optimum labor environment for either an industrial product or a professional service?