Manufacturing

The acceptable quality limit (AQL) is the worst tolerable process average in percentage or ratio, that is still considered acceptable: that is, it is at an acceptable quality level.[1] Closely related terms are the rejectable quality limit and level (RQL).[1][2] In a quality control procedure, a process is said to be at an acceptable quality level if the appropriate statistic used to construct a control chart does not fall outside the bounds of the acceptable quality limits. Otherwise, the process is said to be at a rejectable control level.

The usage of the abbreviation AQL for the term Acceptable Quality Level has recently been changed in the standards issued by at least one national standards organization (ANSI/ASQ) to relate to the term Acceptance Quality Level.[3][4] It is unclear whether this interpretation will be brought into general usage, but the underlying meaning remains the same.

An acceptable quality level is an inspection standard describing the maximum number of defects that could be considered acceptable during the random sampling of an inspection. The defects found during inspection are sometimes classified into three levels: critical, major and minor. Critical defects are those that render the product unsafe or hazardous for the end user or that contravene mandatory regulations. Major defects can result in the product's failure, reducing its marketability, usability or saleability. Lastly, minor defects do not affect the product's marketability or usability, but represent workmanship defects that make the product fall short of defined quality standards. Different companies maintain different interpretations of each defect type. In order to avoid argument, buyers and sellers agree on an AQL standard, chosen according to the level of risk each party assumes, which they use as a reference during pre-shipment inspection.

Management accounting

According to the Chartered Institute of Management Accountants (CIMA), Management Accounting is "the process of identification, measurement, accumulation, analysis, preparation, interpretation and communication of information used by management to plan, evaluate and control within an entity and to assure appropriate use of and accountability for its Resource (economics) resources. Management accounting also comprises the preparation of financial reports for non-management groups such as shareholders, creditors, regulatory agencies and tax authorities" (CIMA Official Terminology).

The Institute of Certified Management Accountants (ICMA), states "A management accountant applies his or her professional knowledge and skill in the preparation and presentation of financial and other decision oriented information in such a way as to assist management in the formulation of policies and in the planning and control of the operation of the undertaking." Management Accountants therefore are seen as the "value-creators" amongst the accountants. They are much more interested in forward looking and taking decisions that will affect the future of the organization, than in the historical recording and compliance (store keeping) aspects of the profession. Management accounting knowledge and experience can therefore be obtained from varied fields and functions within an organization, such as information management, treasury, efficiency auditing, marketing, valuation, pricing, logistics, etc.

Significance of management accounting to a manufacturing Firm

Providing Information for Decision Making and Planning and Proactively Participating As Part of the Management Team in the Planning Processes

Planning is a very essential tool in every manufacturing firm. An entity needs to plan the location of its plants, introduction of new product lines and the strategies required to maintain the assets of the firm. Management accounting assists the firm to make cost-benefit analysis of each alternative and the best decision taken. For example, a soap manufacturing firm before undertaking the manufacture of a new type of soap will collect and analyze data on projected sales volumes, profit margins and costs of inputs. Management accounting provides this data. Any decision taken by the management team in the planning process has an effect on costs, revenues, and management accounting data are essential in estimating those effects. For example, management accounting

Management accounting would enable management to for example, budget for the cost of establishing a new plant and alternatives evaluated for the acquisition of the best plant. Budgets will also include targets to be met in the manufacture of goods. Targets include production volume, sales volume, profit, expenses, pilferage, losses and employee training. These data will be collected, analyzed and summarized for management use in the form of budgets prepared by the management accountant. Management accounting data such as daily sales report is crucial in making decisions as to the number of units to produce.

Assisting Managers in Directing and Controlling Operational Activities

Operational activities form an integral part of the manufacturing process. The control function enables the operational managers ensure that activities conform to set standards. Detailed reports of various kinds prepared by the management accountant provide feedback as to whether the set standards are being met. Controlling is very essential in inventory control, total quality management and benchmarking in manufacturing firms. A performance report compares budgeted to actual results. In a manufacturing firm performance reports will indicate where some parts of production activities are not proceeding as planned so that corrective measures are instituted to reduce losses. E.g. measures of quality, including internal and external failure rates, yields, and rework can be computed. Measures of productivity efficiency, such as machine availability, throughput and lead times, average inventory levels, and set-up times can be calculated.

Motivating Managers and Other Employees toward Organizational Goals

A well motivated staff enhances performance and productivity. Organizations are able to achieve their goals if employees are well motivated. Management accounting through budgeting motivates managers to direct their efforts toward achieving the organizational goals. In a manufacturing firm a budget indicates how resources are to be allocated and what activities are to be emphasized. Employee empowerment is the concept of encouraging and authorizing workers to take the initiative to improve operations, reduce costs, and improve product quality and customer service. For example, employees can be given incentives to develop new products for the organization.

Measuring the Performance of Activities, Subunits, Managers, And Other Employees within the Organization

Management accounting assists management in measuring the performance of employees in executing organizational objectives. Performance measurement is used as a basis for rewarding performance through positive feedback, promotions and pay rises. Performance measure may be productivity per worker on which compensation may be based. Management accounting also provides data about the performance of the various sub units product lines, geographical units and divisions. These measures are important in determining whether a particular process or subunit (e.g. Quality Control Unit) in the firm is an economic viable unit.

Assessing the Organizations Competitive Position and Working with Other Managers to Ensure the Organizations Long Run Competitiveness in the Industry.

Globalization has heightened competition and among industries. Management accounting plays a crucial role in ensuring that an organization competes effectively and survives the competition. The financial strength of the organization must be prominent on the agenda of management. Innovative measures must be instituted and operations streamlined. Competitive prices must be adopted by the organization. Data on other competing products must be collected and carefully analyzed before investment decisions are taken. Cost benefit analysis is also important in the adoption of a particular method of production (labour or machines), make or buy decisions, inventory management and outsourcing. Management accounting provides the necessary data for these very essential decisions to be made.

References

1. Drury, C. (2004). Management and Cost Accounting. London: Thompson Learning.
2. Garrison, & Noreen, (2000). Managerial Accounting. New York: Thompson Learning.
3. Hilton, R.W. (1999). Managerial Accounting. New York: Irwin McGraw-Hill.
4. Ingram, et al, (2001). Managerial Accounting: Information for Decisions. Ohio: Thompson Learning.

By Kumor Reuben Seyram

Bachelor of Commerce

School of Business

University of Cape Coast, Ghana.

Mass production of Entomopthaogenic fungi - Biopesticide

REQUIREMENTS

1. Two rat proof rooms of approximately 10 x 10 ft
2. Work table with hood
3. UV lamp and fluorescent lamp
4. Auto clave Stove
5. Heat sealer
6. Veterinary syringe 20 ml capacity
7. Burner and lighter

Materials needed

1. Par boiled rice as per requirement
2. Poly propylene bags of size 14" x 10"
3. Sponge pieces rolled into small plugs
4. Disinfectant - Sodium Hypochlorite solution
5. Cellophane tape and insulated binding wire
6. Pure liquid culture of B. bassiana
7. Cotton/tissue paper rolls
8. Surfactant (tween 80)
9. Antibiotic (chloramphenicol / streptomycin / tetracycline)
10. Workers - 2

METHODOLOGY

1. If polythene bags not properly sealed, re-seal the bottom using the heat sealer. Soak rice in water for about half an hour, drain and fill in the bags at the rate of one kg equally distributed in five bags.
2. Close the mouth of the bag with a sponge plug and fasten tightly with a piece of insulated binding wire.
3. Hold the plugs of five bags together and cover with a piece of paper.
4. Place about 15 bags in the Autoclave containing some quantity of water. Close the lid and when the steam starts issuing continuously, put the weight. After three whistles reduce the flame and allow heating for 15 minutes. After this interval, put off the stove and allow the cooker to cool.
5. While pressure cooking is going on, clean the work table using 5% sodium hypochlorite solution and switch on the UV lamp. Avoid looking at the lit lamp and direct contact of the body with UV light.
6. Take out the bags and remove water adhering to the sides with blotting/tissue paper placed in a clean tray.
7. Switch off the UV lamp, place the bags on the work table and allow further cooling.
8. Light the spirit lamp/burner and heat sterilize the syringe and allow cooling. The syringe can also be sterilized in the cooker along with the rice bags.
9. Holding the liquid culture bottle above the burner flame, remove the plug, add two drops of the surfactant and 10 drops of antibiotic and shake well.
10. Draw 15 ml of the liquid culture into the syringe and inject into the bag through the sponge plug. Care should be taken to avoid puncturing the bag. Mix well, spread the rice grains loosely and place the bags on racks.
11. Incubate for two weeks and watch for development of spores. Once profuse sporulation is seen, gently crush the lumps into individual grains, cut open the bags along the sides, spread the culture in the same bag and allow drying for four or five days.
12. Separate the spores by sieving, allow drying on the work bench for about three days. For faster drying, silica gel may be used. A good culture with one kg of rice yields about 40grams of dry conidia in two or three sieving at weekly intervals. Sieving may be done under the hood to avoid inhalation of spores.

This question is to broad to correctly answer. Below is dictionary definition of a product. Definitions of producton the Web: * merchandise: commodities offered for sale; "good business depends on having good merchandise"; "that store offers a variety of products" * an artifact that has been created by someone or some process; "they improve their product every year"; "they export most of their agricultural production" * a quantity obtained by multiplication; "the product of 2 and 3 is 6" * a chemical substance formed as a result of a chemical reaction; "a product of lime and nitric acid" * a consequence of someone's efforts or of a particular set of circumstances; "skill is the product of hours of practice"; "his reaction was the product of hunger and fatigue" * intersection: the set of elements common to two or more sets; "the set of red hats is the intersection of the set of hats and the set of red things"

wordnet.princeton.edu/perl/webwn ---- In otherwords every synthetic material/object is a product. Technically all things that are "produced" one way or another are products...