Domestic Violence And Its Effects On Society - 1485 Words

Domestic Violence can be described in many ways to us. Many of describe domestic violence as misused power in a relationship or non-relationship. We often identify domestic violence as the establishment of fear and being in controlling in a relationship through other forms and violence . Domestic violence exists in all over the world in ethnic, ages, and cultures groups. It can also occur within many different groups as couples that’s married, unmarried, living separately, and in urban areas. This has always been a global issue that is reaching across the national boundaries as well as class distinctions, racial and social economical class. This type of violence can and will reach forms of psychological, financial, and social abuse.†¦show more content†¦The acute battering episode is the beginning of the physical abuse and it has begun by the presence of an event that occurred in the abusers life. This episode is beyond the women control and it’s very unpredic table. The honey moon phase is when the abuser feels guilt about their behavior. Most men will express their remorse for their actions but sometimes it may blame it on their partner for their actions. They will later express their love and nice behavior with apologizing and being helpful around the household but then it may repeat itself all over again. The social ecological model have notice that certain risk factors have contributed to domestic violence such as alcohol abuse, institutional influences, attitudes, lack of safe space between men and women. Alcohol has been often reported between 25-85 percent of domestic violence and battering offenses. Researchers have suggested that alcohol is one of the leading causes of physical aggression. The relationships between men and drinking have become very complex involving sociocultural, psychosocial and physiological factors. The effects of alcohol and the nervous system is still undetermined but some non-experimental evidence have shown that alcohol do interact with neurotransmitters like serotonin and have been associated with the effects on aggression. Drinking alcohol can interfere with your cognitive processes but especially in social cognition. Social learning plays another important role toShow MoreRelatedDomestic Violence And Its Effects On Society1745 Words   |  7 Pages Domestic Violence in Literature Domestic violence entails transgressions that tend to exhibit regular occurrence worldwide. Domestic violence is substantially attributable to the psychological, physical, mental, and sexual forms of suffering or anguish. Domestic violence further refers to the family violence or spousal abuse that defines the evident pattern of violent behaviors executed by one spouse to the other in the close affiliations that include courtships, matrimony, family, or individualsRead MoreDomestic Violence And Its Effects On Society1204 Words   |  5 Pages a.INTRODUCTION Domestic violence is defined as a violent behavior or an act of abuse between couples in the home. It is called family violence. Usually most women are harmed and the witnesses of this violence are also effected. This abuse is frowned upon in todays society. In Chile domestic violence wasn t taken seriously because of the cultural norm which was that men controlled the women. There are many treatments for the abuse but they are only focused on the victim; the one committing theRead MoreDomestic Violence And Its Effects On Society1649 Words   |  7 PagesIn America most cases of Domestic Violence are never actually reported, many times these cases go unheard and the victims suffer in silence. The worn out cries of a battered woman as she lays on the ground clutching herself and begging her significant other to just stop. The bruises and cuts that remain unreported due to the victim claiming they accidentally fell yet again. The abusers tend to make the victim almost entirely depend able on them. An abuser will do this to gain control and to createRead MoreDomestic Violence And Its Effects On Society869 Words   |  4 Pagesimbalance of neurotransmitters can impact an individual’s development and overall self-image. Equally, an individual’s experience with domestic violence and its horrific ramifications can also impact a person’s psychological, emotional, physical, and social growth. Domestic Violence Domestic violence, is a virulent calamity that has woven its way into our society for thousands of years. It is not biased to a particular race, group, or culture. Grievously, it has an everlasting negative impact onRead MoreDomestic Violence And Its Effects On Society1859 Words   |  8 Pagesdoors. Domestic violence kills. The facts are startling; one in every four women will experience domestic violence in her lifetime, and those are just the cases that are reported. In the past weeks, America’s eye has been fixated on the NFL and the Capital Justice Departments prosecution of Adrian Peterson, Ray Rice and Greg Hardy. They were all indicted on allegations of domestic violence and abuse. Each year, another stack of players are arrested, or â€Å"caught† with a history of domestic violenceRead MoreDomestic Violence And Its Effects On Society904 Words   |  4 Pagesout of every four women will go through domestic violence situations in life. (safehorizon.com) Dome stic violence is aggressive behavior towards someone else at home or in a relationship. This can happen at home between spouses/partners or parents and children. Domestic violence should be given more acknowledgment in the media and in classrooms so that people are aware of what is happening. If we do not continue to advocate for victims and educate society, victims will continue to suffer physicallyRead MoreDomestic Violence And Its Effects On Society2241 Words   |  9 PagesDomestic violence, a highly prevalent, almost authorized, legally penalized, almost always hidden heinous crime, has been a matter of concern in many countries. More so in India, as every 2 in 5 women face domestic violence in India and about once every five minutes an incident of domestic violence is reported in India, under its legal definition of cruelty by husband or his relatives. Although it is gender neutral, domestic violence is usually perpetrated against women and hence it becomes essentialRead Mor eDomestic Violence And Its Effects On Society1360 Words   |  6 Pagesissue of domestic violence. Defined by domesticviolence.org (2012) as a behavior â€Å"used by one person in a relationship to control the other†, domestic violence can be physical, emotional, sexual, verbal, or even financial. Although the issue of abusers being punished is a significant one, it must be realized that there are victims, and those victims need help. Some countries have no concern or sympathy for victims, as more than twenty countries have no laws against abuse (Domestic Violence in DevelopingRead MoreDomestic Violence And Its Effects On Society1431 Words   |  6 PagesDomestic violence is that dark little secret kept by your neighbor, your friend, your family member, or even yourself. It touches the lives of men, women, and children in every ethnic and economic group on the face of the earth. In order to stem the tide of this egregious and infectious behavior we cannot consider it so lely a women’s issue. It is as much a men’s issue as it is a women’s issue, maybe more so, and can only be effectively addressed if we enlist and encourage the help of familyRead MoreDomestic Violence And Its Effects On Society1720 Words   |  7 PagesTo date, although domestic violence has been researched, the law remains a constraint to victims’ growth and stability. The laws and programs provided in today’s society are limited and affect the victims exit from domestic violence relationships. Further research could propel an initiation of better-developed laws and programs and cause a great impact in how victims respond to domestic violence. Few studies have researched how successful domestic violence victims have been with the legal process

The First Major Area Of Issues Lies With The Legislative...

The next major area of issues lies with the Legislative Branch. The Legislative branch is the ranch of government that crafts new laws and amendments as well as ensuring the voice of the people is expressed. Under Article I. of the original Constitution,† All legislative Powers herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and House of Representatives†¦The House of Representatives shall be composed of Members chosen every second Year by the People of the several States†¦ The Senate of the United States shall be composed of two Senators from each State, chosen by the Legislature thereof, for six Years; and each Senator shall have one Vote†¦ The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; To borrow Mone y on the credit of the United States; To regulate Commerce with foreign Nations, and among the several States, †¦ To establish an uniform Rule of Naturalization, and uniform Laws on the subject of Bankruptcies throughout the United States; To coin Money, regulate the Value thereof, and of foreign Coin, and fix the Standard of Weights and Measures; To provide for the Punishment of counterfeiting the Securities and current Coin of the United States; To establish Post Offices and post Roads; To promote the Progress ofShow MoreRelatedThe Issue Of A New Constitution Essay1634 Words   |  7 Pageshave been several serious and divisive issues that have arisen that affect our way of life. These issues have grown to great significance and threaten to undo all their authors have accomplished. Several notable complications with our current constitution are issues with the Executive, Legislative, and Judicial branches of Government. In response, the class of BCPP-101 has been tasked with the writing of a new constitution to address the inadequacies and issues that we have perceived with our currentRead More Congress Essay1734 Words   |  7 Pagesproblems. People are not always satisfied with the length of time involved in passing a law as well as the deadlock Congress can experience on an issue. Another potential problem people see with Congress is representation. Not all Americans feel that they are equally represented. The Congress of the United States is viewed by many as the largest branch in government. Some people might even say it is the most important. This is due to the roles Congress pays in our government. 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The East Indian Rebellion lasted approximately one year and issues were settled in 1858 resulting in the East India Company being dissolved. Consequently, India was now under the leadership and direction of the British government. The differenceRead MoreComparison Between Texas And New Mexico2091 Words   |  9 Pagespolitical views being neighboring states but that quickly diminishes when taking a closer look into their differences between political cultures, the state constitutions, and the branches of their government including legisla tive, executive, and judicial. The two states also differ in the issues that they face but they share many as well mainly due to their close proximity to the Mexican-American border. Texas is currently dominated by the Republican culture with a popular belief in conservatism that hasRead MoreThe Rise Of The Supreme Court3400 Words   |  14 Pagesconsistent disagreement with the legislative and executive branches. I. Establishing the Foundations for Sovereignty. With all new ideas and creations, the most critical component becomes gaining acceptance. The establishment of the Constitution and the Supreme Court was no different. The Court had a goal of creating a â€Å"more perfect† nation and all agreed upon that goal unanimously. The judges, however, had three major â€Å"role problems† as Robert McCloskey defines. The first was the establishment ofRead MoreThe Need for Congress in the U.S1756 Words   |  8 Pagesproblems. People are not always satisfied with the length of time involved in passing a law as well as the deadlock Congress can experience on an issue. Another potential problem people see with Congress is representation. Not all Americans feel that they are equally represented. The Congress of the United States is viewed by many as the largest branch in government. Some people might even say it is the most important. This is due to the roles Congress pays in our government. Congress is responsibleRead MoreEnvironmental, Political, Economical, And Cultural And Social Culture Of Morocco1603 Words   |  7 PagesEnvironmental, political, economical, and cultural and social Morocco is a country located in Northern Africa, boarding the North Atlantic Ocean and Mediterranean Sea. It lies between Algeria and West Sahara and is slightly longer than California. The capital of Morocco is Rabat. The terrain includes mountainous northern coast and interior bordered by large plateaus with intermountain valleys, and fertile coastal plains. As of July 2016, the population is 33.6 million, with an annual growth rateRead MoreCentre-State Relations4014 Words   |  17 PagesCENTRE-STATE RELATIONS ISSUES IMPACTS Jaseer Jaffar IMK INTRODUCTION India is our country with its capital being New Delhi where the parliament of India is situated. It is through parliament all laws and bills are sanctioned. India is a vast country with 28 states and 7 union territories. 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Literature Review †Work Choices of Married Women Free Essays

Literature review The labour supply of women has been the subject of extensive study both in Australia and internationally. 1 Despite this, only a few international and Australian studies have examined the inter-temporal labour supply behaviour of women, and it remains a less understood area of labour supply research (Hyslop 1999). 2 However, study in this area is growing rapidly due to the increasing availability of panel data and improved computational power and techniques. We will write a custom essay sample on Literature Review – Work Choices of Married Women or any similar topic only for you Order Now This chapter reviews a selection of studies of inter-temporal labour supply of women in Australian and overseas. Past research Several international studies have examined inter-temporal persistence in labour supply. Shaw (1994) used the Panel Study of Income Dynamics (PSID) over the period 1967-1987 to measure persistence in (annual) working hours of white women in the United States. She found evidence of (statistically) significant persistence in an individual’s labour supply even after controlling for other influencing factors — such as wages, the age and number of children and individual health status. Further, the extent of persistence was found to have changed little over the 20 year period studied. Shaw also found that unobserved (time invariant) individual heterogeneity played an important role in the persistence. However, the study did not examine whether the persistence also resulted from unobserved transitory shocks (or errors) that might be serially correlated. Hyslop (1999), also using the PSID data (for the period 1979-1985), examined the dynamics of labour force participation of married women in the United States and found evidence of state dependence. While unobserved individual heterogeneity was found to contribute to the persistence of labour force participation, transitory 1 For a detailed survey of the international literature on women’s labour supply, see Killingsworth (1983), Killingsworth and Heckman (1986) and Heckman (1993). 2 A few studies also examine inter-temporal labour supply behaviour of men, such as Muhleisen and Zimmermann (1994) for Germany and Arulampalam, Booth and Taylor (2000) for the United Kingdom. LITERATURE REVIEW 5 rrors were found to be negatively correlated over time, suggesting that failing to control for serially correlated transitory errors would lead to underestimation of state dependence. The non-labour income of married women, measured by their partner’s earnings, was also found to have a negative effect on their labour force participation. Permanent non-labour income was found to be more important in affecting a woman’s labour force participation than transitory non-labour income. The age and number of young children were also found to have a significant negative effect on the labour force participation decisions of women. Inter-temporal persistence in women’s labour supply was also examined by Lee and Tae (2005) using the first four waves (1998-2001) of the Korean Labour and Income Panel Study. Without considering serial correlation of transitory errors, the authors found that both state dependence and unobserved individual heterogeneity were important in explaining inter-temporal persistence in the labour force participation of women. They also found that the extent of state dependence of labour force participation varied with education, marital status and age. State dependence was found to increase with age, and was higher for married than for single women and higher for women with a junior college level of education relative to those with other levels of education. In the Australian context, very little research exists on the inter-temporal persistence of labour market activity. One study, Knights et al. 2002), examined labour market dynamics of Australian youth (those aged 15-29 years), using the Australian Longitudinal Survey over the period 1985-1988. Dynamic labour market activity of both males and females was analysed separately, with each group being further divided into high and low education groups. High education was defined as the completion of secondary school; with the low education defined as secondary school not being completed. Only two labour force states were examined — employed or not em ployed (binary variable). The authors found that an individual’s employment status in the previous year predicted his/her employment status in the currently year for all the four gender-education groups, suggesting evidence of state dependence of employment status. They also found evidence that unobserved individual heterogeneity was important explanatory factor in the persistence of employment status for all groups examined. Like Lee and Tae (2005), however, Knights et al. (2002) did not examine whether the observed persistence was due to serially correlated transitory errors. Some studies have also examined the effect of serially correlated transitory errors on inter-temporal persistence. Tatsiramos (2008), for example, examined female employment dynamics in seven European countries (Demark, France, Germany, the Netherlands, Italy, Spain and the United Kingdom) to test the effects of fertility had on employment status. State dependence was found in the employment status for 6 WORK CHOICES OF MARRIED WOMEN: DRIVERS OF CHANGE women in all countries after controlling for observed and unobserved individual heterogeneity and serially correlated transitory errors. The magnitude of state dependence as measured by average partial effects was very similar across all the countries studied, with the probability of a women being employed being 31 to 49 percentage points higher if employed in the previous year. Like Hyslop (1999), Tatsiramos (2008) also found that transitory errors are negatively correlated over time for all countries, and only in the case of Denmark, was the serial correlation insignificant. Permanent non-labour income was found to have a significant and negative effect on labour supply for all countries except Denmark and the United Kingdom, where the effect was positive. In case of the Netherlands and Italy, a woman’s transitory non-labour income was also found to decrease labour supply. Summing up Much of the existing literature of the inter-temporal behaviour of labour supply has focused on whether or not a woman is involved in paid work — a binary choice measured as labour force participation or employment status. In contrast, the approach taken in this study is to examine working hours as a measure of labour supply, and thus treat non-employment (those with zero working hours) as a censored outcome. Further, there are no Australian (and few international) studies that have examined both the effect of observed and unobserved individual heterogeneity and serially correlated transitory errors on inter-temporal labour supply. Despite this, studies of labour force participation by Australian women, comprehensively reviewed by Birch (2005), provide a valuable guide to the choice of explanatory variables. Although the estimates vary across studies and are sensitive to model specifications and estimation techniques, some patterns emerge. The studies generally found that increases in a woman’s wages, educational attainment, labour market experience, and the cost of living, all have a positive effect on a woman’s labour supply. Conversely increases in family income and the number of dependent young children had a negative effect. 3 In this study the focus is on hours worked of individuals. The individual level measures are used to obtain corresponding aggregate indicators of labour supply such as the labour force participation rate, the employment rate and total hours worked of all employed persons, and average hours worked per employed person. LITERATURE REVIEW 7 How to cite Literature Review – Work Choices of Married Women, Essays

ABC Model for Wesfarmers Limited-Free-Samples-Myassignmenthelp.com

Question: You are required to prepare a report to recommend about ABC Model for your Company. Answer: An explanation of ABC model and its features Activity Based Costing (ABC) is a method used in accounting for allocating the extent of resources consumed and the indirect costs which are incurred for the production of a product or service based on value addition. Thus it is the accumulation of the data related to fiscal and operational activities which can be used to track the crucial activities of the firm to analyze the cost of production (Pel, 2015). The features of the ABC model is that total cost is classified into fixed and variable cost which assists in providing quality information to form a suitable cost system in the company. Furthermore, the patterns related to cost are based on volume, events, time and diversity. The cost behavior pattern is dependent upon cost driver. Furthermore, proper cost driver has to be recognized for finding the overhead of the cost (Blokdijk, 2015). Regarding the Activity Based Costing, the costs are divided into short and long term variable costs. The short term variable cost is allotted on the basis of cost drivers which are volume based. The examples are direct labor, material cost and machine hours. Hence, before allocating the overhead costs to the drivers, the nature of costs should be understood in the context of production and service departments. Introduction to the company Wesfarmers Limited is a company based in Australia and it is headquartered in Perth, Western Australia. It deals in variety of industries such as retail, coal mining, chemicals, fertilizers, industrial and safety products. Its revenue was AUS$ 65.98 Billion in the financial year 2016, thus being the biggest Australian company in terms of revenue. Besides, this , it is the largest private employer with employees numbering to 2,22,000 serving in Bangladesh, Ireland, New Zealand , United Kingdom apart from Australia. Founded in 1914 it was listed on the Australian Securities Exchange in 1984. It has shareholder base of around 53000 (Wesfarmers, n.d.). So, in this report, the focus would be on how the company has imbibed the characteristics of ABC model of accounting in its accounting methods. Besides this, whether the policies , procedures , mission , vision and objectives of the company are in alignment with the ABC model would be assessed . The recommendations about the implementation of the ABC model would be evaluated along with the suggestions to apply one more management accounting principle would be justified in order to improve the working of the company. An explanation of how ABC model aligns with the current goals and strategies of the company An identification of the companys mission and objectives According to Wesfarmers (n.d.) the mission of the company states that it wants to provide satisfactory returns to its stakeholders. Its main objective is to provide satisfactory returns to its stakeholders through proper allocation of costs to the various cost drivers and managing the activities of the business through a various portfolios of business. The primary objective of the company is to build strong management abilities which are responsible for the evaluation of strategies and executing them to govern the routine performance of the company. Each of the department of the company is supervised by Managing Director, Finance Director who are assisted by the governance framework of Wesfarmers. The Wesfarmers Way is the agenda for the business model of the company and it includes the core values, value creating strategies and growth enablers which are focused to accomplish the primary objectives of the company. An identification of the companys corporate strategies The value creating or corporate strategies of the company are the empowering the current business of the company through gaining expertise in the commercial activities of the company and fulfilling the necessities of the customers. The company aims at obtaining the growth opportunities through entrepreneurial initiatives. It wants to ensure its sustainable development through management which is accountable for the activities of the company. It aspires to revise and upgrade its portfolio with the help of value added transactions. The core values of the company are integrity, responsibility and openness and the growth enablers amount to developing strong financial capabilities of the company with people who have gained expertise in their domains as well as endowing values in the culture of the organization. It wants to enhance its commercial activities through introducing innovative products in the market and assimilating the values of social responsibility on its operations. An explanation of how ABC model assist in achieving the companys strategies The ABC model of accounting can assist the company in accomplishing its objectives and implementing the strategies in the following ways: Forecasting the demand for the raw materials in advance: With the help of ABC model, the purchasing department can predict the demand for raw materials in advance and manage the stocks appropriately. Since the maturity and decline phase of every product is different from the other, so it would be a wise decision to decrease the stock levels accordingly to decrease the carrying cost and eliminating dead stock. So in this way the company can achieve its goal of profit maximization by reducing eth cost of production and focusing on products which are in the growth phase (Kannaiah, 2015). Optimization of the stock: It is one of the crucial advantages of ABC model. The purchasing department can organize the prioritized items by aligning them with the demands of the customers. Depending on the demand of the products, the inventory is stocked to fulfill the necessities of the customers. Low stock would be procured for products with less demand in the market. As the strategies of the company aim at obtaining growth opportunities so the ABC model will assist the management in lowering the cost of production and increasing its revenue (Bajus and Staov , 2014). Pricing policy of the company: The ABC model assists in setting the pricing policy of the company and thus bringing more worth to the company. The company would be monitoring those products which are high in demand and on the basis of this data, it would increase their prices which would have a great influence on the profit of the company (Pokorn,2015). The other strategic option is to consider the policy of bulk purchases from a single supplier. By purchasing raw materials from a sole supplier would decrease the carrying costs associated with the products. Allocation of resources: With the help of ABC model, allocation of resources can be an easier process which can help in tracking the class A items regularly. Since these items are the most prioritized amongst all the products of the company, so their stock must always be aligned with the demands of the customers. Analyzing the levels of customer services: The service levels for various products can be dependent on factors such as cost, quantity sold and the margin on the product. The ABC model can assist the management to align the service levels based on classification of the products which will help in improving the overall performance of the supply chain level of Wesfarmers (Cannavacciuolo et al., 2015). The two recommendations about the implementation of ABC model for Wesfarmers Limited based on the research findings According to Almeida and Cunha (2017) the first recommendation in implementing the ABC model in Wesfarmers Limited should involve change management process prior to its implementation. The aim of this process is to make sure that there would be coordination amongst all the levels of the organization for the implementation of ABC model. Through the implementation of the ABC model, the business processes would be improved. As ABC model allots indirect variable costs which are based on products cost drivers, the management can analyze which business processes are performing well and which one needs to be improved. According to Wesfarmers (2017) for example the company should adopt the ABC model of accounting in the valuation of its long and short term variable costs. The raw materials, work in progress and finished goods should be valued at the cost of raw materials , labor and on a proportion of manufacturing overheads excluding the borrowing costs. The work in progress goods must be valued at the value of coal stocks comprising of production cost of drilling, blasting and overburden removal. The retail and wholesale finished goods should be valued at purchase cost on weighted average basis after deducting discounts, rebates given to suppliers and including logistic expenses incurred to bring the inventory to their current location (Manrquez , Colomina and Pastor,2014). Besides this, the second recommendation is that there should be a suitable plan for the implementation of the ABC model of accounting. The revenues and expenses of the company should be recognized in the first instance. If the main aim of the company is to gain buy in for ABC, then estimated revenue and expense can be used. Also, the manufacturing, selling and marketing activities and their coordination should be realized. The cost drivers and volumes should be identified and activity costs should be calculated. The success of the implementation of ABC model should be used to analyze the steps to be taken in future (Intakhan, 2014). The use of this approach shall enable the organization to achieve awareness of the new cost design system throughout the company. The management can use the enhanced information provided by ABC model to increase the performance of the company. In this way, the managers would be able to analyze the results which would also enhance the learning process (Mahal and Hossain, 2015). Apart from ABC model, suggest one other management accounting tool suitable for Wesfarmers Limited and justify it The other management accounting tool used for decision making by the managers is Lean Manufacturing or Lean Production. It is a systematic method for elimination of waste within the manufacturing system with the emphasis on producing quality goods. It considers the waste which is created through overburden on the processes or through inconsistency in the work loads. Lean Manufacturing can help Wesfarmers to add value to its products and minimize the wastage in their processes. It is originated from Toyota Production System (TPS). It is based on two ideologies viz. recognizing and eliminating the wastage processes and producing only those products which are valuable to the consumers. Through efficient planning and application of the lean manufacturing, the lead and work in progress time will be minimized and the quality will be improved. It will also help in improving flexibility of the production processes and simplifying the scheduling. This would result in enhancing the sales of the company and optimum utilization of the production processes and spaces (Lpez, Requena and Lobera, 2015). In the context of lean manufacturing, there is a 5s system focused on improving the profitability and efficiency of the processes. The first element is Sort. It implies that the work area should be cleaned and only those placed which are needed to perform the process. All the extra items should be sorted out from the work area. The second component is Set in Order. Every item at the work place should be designated a particular location. The third component is Shine. The workplace should be clean which will help in improving the appearance of the work area. The fourth component is that the personnel should perform the tasks in a similar manner . They should follow the practices in the same manner every time and everywhere (Dilanthi , 2015). The last and the fifth component is Sustain. It involves transforming the culture of the organization. The transformation should be assimilated at every level of Wesfarmers (CGMA Tools, 2015). Conclusion Hence, to conclude, it can be said that Activity Based Accounting (ABC) is an accounting method which recognizes the commercial activities performed by the various departments of the company and allocates indirect costs to them. It identifies the correlation amongst the cost, activities and products and on the basis of the analyses , it allocates the indirect costs to the raw materials . Furthermore, the ABC model can assist Wesfarmers in enhancing the reliability of cost data thereby helping the company to classify the costs incurred by the company and helping it in product line profitability analysis. References Almeida, A. and Cunha, J.(2017) The implementation of an Activity-Based Costing (ABC) system in a manufacturing company. Procedia Manufacturing .13 (2017), pp. 932939. Bajus , R. and Staov , L.H.(2014) Implementation Of The ABC Model In A Company Dealing With Extraction Of Raw Materials. Business, Management and Education. 12(2),pp. 228244. Blokdijk, G.(2015) Activity Based Costing - Simple Steps to Win, Insights and Opportunities for Maxing Out Success. International Monetary Fund. Cannavacciuolo, L., Illario,M., Ippolito,,A. and Ponsiglione, P. (2015) An Activity-based Costing Approach for Detecting Inefficiencies of Healthcare Processes. Emerald. CGMA Tools (2015) Lean Management Techniques[online] Available from: https://www.cgma.org/content/dam/cgma/resources/tools/downloadabledocuments/lean-management-techniques.pdf [Accessed 21st April 2018]. Dilanthi , M.G.S.(2015)Conceptual Evolution of Lean Manufacturing a Review Of Literature. International Journal of Economics, Commerce and Management.3(10),pp. 574-585. Intakhan, P.(2014)Direct and indirect effects of top management support on ABC Implementation success: Evidence from ISO 9000 certified companies in Thailand. Procedia - Social and Behavioral Sciences .164 (2014), pp. 458 470. Kannaiah, D. (2015) Activity Based Costing (ABC): Is It a Tool for Company to Achieve Competitive Advantage? International Journal of Economics and Finance.7(12),pp. 275-281. Lpez, E.A., Requena, I.G. and Lobera, A.S.(2015) Lean Service: Reassessment of Lean Manufacturing for Service Activities. Procedia Engineering .132 ( 2015 ),pp. 23 30. Mahal, I. and Hossain, M.A.(2015) Activity-Based Costing (ABC) An Effective Tool for Better Management. Research Journal of Finance and Accounting.6(4), pp. 66-73. Manrquez , M.R., Colomina, C.I.M. and Pastor, M.L.R.V.(2014) Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico. Estudios Gerenciales. 30 (2014), pp. 220232. Pel, T.W.(2015) Management Accounting Innovations: The Case of ABC in Poland. Jagiellonian University Press. Pokorn, J.(2015) The Expansion Of Activity-Based Costing/Management In The Czech Republic. Central European Journal Of Management.2(1-2),pp. 35-49. Wesfarmers (2017) 2017 Annual Report [online] Available from: https://www.wesfarmers.com.au/docs/default-source/default-document-library/2017-annual-report.pdf?sfvrsn=0 [Accessed 21st April 2018]. Wesfarmers (n.d.) The Wesfarmers Way[online] Available from: https://www.wesfarmers.com.au/who-we-are/the-wesfarmers-way [Accessed 21st April 2018]. Wesfarmers (n.d.) Who We Are [online] Available from: https://www.wesfarmers.com.au/who-we-are/who-we-are [Accessed 21st April 2018]