Study on Tesco business practices - Free Essay Example

Sample details Pages: 9 Words: 2839 Downloads: 9 Date added: 2017/06/26 Category Business Essay Type Narrative essay Did you like this example? Part (a) Temperature of air-conditioner and refrigerator Tesco will always control their temperature of air-conditioners and refrigerators in a suitable level. This action can avoid customers to feel uncomfortable about overheating or overcooling. This will also allow Tesco to save the extra electricity costs. Besides, Tesco supermarket is located in the most inner part of the entire building and it is far away from the entrance, which can also reduce the cooling air generated by air-conditioner because it will be cooler there as compared to the places near the entrance. There are also two entrances for entering into Tesco, which can reduce the cool air from blowing towards outside and avoid air-conditioner to generate extra cool air. (Refer to appendix 1) Number of operating checkout counter depends on the number of customer There will be a green line in front of each checkout counters. When customers queue up behind the green line, Tesco will open a new counter to service them and speed up the checkout process. This act can deduct their operating cost which include salary and electronic costs. The more counter you open, the more staff you need. Besides, the more checkout counter you open, you will have to use more electricity to operate those cash registers and bar-code security scanners. (Refer to appendix 2) Each staff has a lot of duty Although this might be a weakness to Tesco but this action can also help them to reduce the number of staffs. Therefore, they can save the additional salaries and use it for other purposes. For example, the staffs that are in charge of the fitting room service had to arrange the clothes and to open the fitting rooms too. It is because the fitting rooms are always close unless there are customers who request them to open it. This may save the lighting fees and prevent people from stealing because you can only try the clothes when there are staffs outside the fitting room. If the staffs are doin g other duties, the customers would not be able to use the fitting rooms. (Refer to appendix 3) Saving transportation expenses By ordering huge amounts of inventory at one time, it reduces the frequency, helps to save transportation expenses, and enhances their bargaining power and get lower prices for the goods. Using white for the design of main building The wall and the roof of Tesco are all in white. The reason of this is to save electricity costs. White can reflect light which allows the inside part of the building to become brighter without using extra electricity. White is the most effective colour to made things cooling and this is the reason why Tesco is using white for the exterior colour of the building. This can also prevent Tesco from using extra electricity to generate cool air hence to save electricity costs too. (Refer to appendix 4) Save the electricity cost by switching off the lights of television and freezer On the other hand, it is a step towards sav ing the operating cost by saving the electricity cost without the attention of the potential customers. Indeed, Tesco does fulfil the basic requirement of the normal essential services for their customers such as a fully air conditioned and comfortable environment and adequate lighting for their customers to shop in their supermarket. However, we noticed that Tesco department store save the electricity cost by switching off the freezer light by using the lighting from the surrounding or ambient lighting. In this way, the consumers still can have a clear view of the products displayed inside the freezer even though the freezer light has been switched off. Another obvious example that we discovered in Tesco department store in controlling its operating cost is that the department only chooses to switch on some of the television display units as an effort of saving electricity bill. Convert raw food that almost stale into served food and offer discount for putrescible goods Tesco w ill convert those meats which are incapable to be sold when it is fresh into roasted chicken or something else. When the staffs discover some vegetables, fruits or breads that are almost stale, they will pack them into packages and label it at a discounted price. This can help to reduce wastes and to help the business gain back the cost. Produces their own daily products Tesco has plenty ways to cut costs without drastically affecting the success of the business. Cutting down cost by managing and controlling, it can help the company to boost up the profit. Therefore, Tesco produces their own daily products such as Tesco cooking oil, mineral water, Tesco value toilet tissues, food for pets, paper napkin, and snacks. By manufacturing their own products, it has proven that Tesco has a lower investment cost as compared to investing in other imported brands for specific products. Thus, they can minimize the need to import goods to their store and reduce the stock order from external manufacturing firms. Besides, Tesco can also offer great prices for the Tesco value products since they spend less on advertising. Reduce the use of plastic carrier bags by encouraging consumers to use goodie bags In order to conserve the environment and have a greener earth, the management department of Tesco restricted the usage of plastic shopping bags by implement an extra charge of 20 cents for each plastic carrier bag on every Saturday since the year of 2009. This is to encourage the customers to reduce their use of plastic carrier bags by bringing their own goodie bags or reuse any carrier bags at the moment they are going to checkout. Besides, Tesco tends to train the customers to adopt this as a habit when they visit the supermarket. Apart from conserving the environment, this habit may also help Tesco to reduce the cost of providing plastic carrier bags. The reduction of proper shelves in store The management department of Tesco also uses the technique of placi ng or stacking up their promotion products in boxes on the ground, thus saving an amount of cost as compared to utilising a proper shelf for a limited time period. The staffs arrange the promotion product in a way that the boxes reach a height that can replace a shelf and place the products on it. This idea not only helps the customer to look at the price tag on the products clearly and also serves as a promotion advertisement for that particular product at the same time when customers pass by. Sometimes, by placing the normal price items may be made as an illusion for the customer to choose these products instead of the products that are placed on the shelf. The use of electronic technologies in labelling price tags The price tag is put up on a piece of cardboard instead of labelling the price on each individual item on sale. Sometimes, the items on the shelf do not have price labels as the size of the department store is rather too big for their workers to update the price labels on the shelves. Thus, the department introduced a modern advance way for their customers to check the price for each item via 2 dimensional (2D) barcode scanners. These 2D barcode scanners are mounted on the wall or piles in the department store, which can reduce the staffs input as the system is automated for updates in prices for different items especially for the latest promotion items on sales. The use of electrical machines and equipment such as the industrial electric floor mops and electric assisting shopping trolley By the help of these machinery and equipment, it is a major advantage for Tesco department store as this can help to reduce the workload of their staff and help to reduce the manpower for each task. In olden days, tasks that require two or more manpower can now be settled by a single staff such as moving a large number of heavy goods and arrange the shopping trolleys back to the trolley bay. Besides, it is a common practice of big companies and airpor ts to imply the usage of electrical operated mop. These practices save the manpower needed, significantly reduces the workloads and at the same time, increase the efficiency of their staffs. Internet promoting effectively and provide online shopping service Tesco promotes their latest promotions and products by using the internet. People can get the latest news about Tesco easily without stepping out from their house. Nowadays, people often use mobile phone to surf the internet anytime at anywhere. Therefore, internet advertising is a smart way to promote things. Online promoting is a more effective way rather than magazine advertising. The advantages of online shopping service are customers can shop at anywhere and Tesco also provides free delivery service to customers who buy RM150 and above of goods. The reason of giving free delivery service is to attract customers to purchase more goods. Online shopping service which is provided by Tesco can decrease their inventory turnove r period and reduce their holding cost. Sequence of arranging stock When we step into Tesco supermarket, we can see that there will always be CD, stationery and car accessories department. But the demand for these goods is lower than daily goods so they put them in a conspicuous place to attract customers. When you want to buy some daily goods, you will pass by some goods which are not quite popular in demand but it may induce you to buy it. Daily goods will always be located in the middle of the supermarket to avoid people from just taking what they need and go. Therefore, we noticed that the vegetables, breads, and others daily goods are situated in the middle and at the back of the supermarket. Collect points and redeem cash voucher Tesco Club card provides customers to accumulate points when they are buying goods from Tesco. Usually, customers will receive 1 point for every RM2 they spent but there are a few choices to let the people collect their points in a fas ter way, in which include reuse any bags to keep the goods that they buy or by using Tesco-RHB card. For every 150 points that customers have accumulated, they can convert it to Tesco Club card cash vouchers. This strategy can attract more customers to register for a member card and collect points in Tesco, which can also decrease the turnover period and enhance their liquidity. The faster the goods are being sold, the lower the holding costs. Buy land and build the Tesco Stores For the purpose of saving rental, Tesco had bought the land they would like to build the Tesco Stores. Tesco will assign other companies to carry out the construction work according to their request and design. After Tesco Stores start operating, they will invite and rent those shops inside the building to other merchant for trading purpose. Therefore, Tesco will get back the money they have invested in the land by receiving rental every month. Part (b) According to our research related to Tesc o Store in Nilai, we found out that Tesco has some costs that incurred while it is operating. One of the costs is indirect cost. According to ED (2011), indirect costs are the expenses which cannot be recognised directly from the operation of business, but it is essential for the general operation of business. Indirect cost can be divided into manufacturing overhead cost and non-manufacturing overhead cost. Manufacturing overhead cost can be defined as factory costs but they are not directly traceable to the products as defined in Seattle Central (n.d.). Manufacturing overhead cost consists of three main costs, which are indirect materials, indirect labour, and indirect expenses. Security guards, cleaners, cashiers, fork lift truck drivers and supervisors are examples of indirect labour. As protectors, security guards protect the safety of the whole store and prevent crimes such as theft cases to happened. (Refer to Appendix) The staffs of Tesco store have different roles such as the cleaners take care of the cleanliness of the store, cashiers are responsible for the payments in the store, and fork lift truck drivers handle the raw materials of the store. Besides, the supervisors are supervising the operation of the store and solve certain problems that may occur so that the store can be operated smoothly. They are paid by wages or salaries but they do not contribute directly to the production or selling of goods. Hence, manufacturing cost is also known as indirect cost. Non-manufacturing overhead costs are period cost and they are related to the accounting periods rather than to the output (Tax accountants, 2013). According to our research on Tesco Store in Nilai, there are some examples of non-manufacturing cost. Firstly, selling and distribution cost is one of the non-manufacturing overhead costs. For example, delivery cost, road fund licenses for delivery vehicles, and advertising cost are the examples of selling and distribution cost. Delivery cost is the cost that has to be paid for delivery of goods from the factory to the store and delivery of goods to the customers. Tesco offers free delivery to the customers if they can meet the requirements that are set by Tesco management such as online shoppers who spend more than RM150 do not have to pay for the delivery fee. Road fund licenses are required for every vehicle to be driven on the road. Advertising cost can also be recognised as marketing cost and this cost is essentially for Tesco store to promote its products. Tesco prints the brochures to distribute to the customers to attract them to spend more on the promotion products. Furthermore, Tesco also advertises in the newspaper to inform the public which products are on promotion period. (Refer to Appendix) Secondly, salaries of the management team of Tesco Store such as the salary of marketing director and communication manager are the examples of administration cost. The marketing director needs to think about t he ways to attract new customers to purchase goods from their store and to promote the products at the same time. (Refer to Appendix) Hence, they are paid salaries for their efforts and the salaries are counted as a part of the non-manufacturing overhead cost. This is because they are not directly linked to the production or selling of the goods. Another administration cost is the maintenance fees for the machines such as the cash registers. Some of the machines needed maintenance work to ensure the well-functioned of daily operation. Research and development cost is the next key elements of non-manufacturing overhead costs. The management team of Tesco developed their own products with a cheaper price as compared to products of other brands to attract customers. For instance, Tesco established many types of Tesco branded products recently such as toothpaste, carbonated drink, pizza and cooking oil. (Refer to Appendix) All the examples of non-manufacturing overhead costs are n ot included in the production or selling of the goods and also the cost of sales, but the costs are recorded as expenses in Statement of Comprehensive Income when they have incurred. In addition, there is also fixed cost, which indicates costs that are related to the products that have to be paid despite from the quantity of products being produced or sold (Peavler, n.d.). Regardless how many products are being sell or not sell, fixed cost have to be paid. For instance, rent and salaries of employees are the examples of fixed cost. Salary of the chief executive officer is an example for fixed cost because the person received a fixed amount of salary and also in charge of the arranging and planning of the operating activities for the company performance. (Refer to Appendix) Variable cost is a cost that will vary according to the production or volume of sale of a company (Caplan, 2006). Variable cost rises when the production increases and falls when the production decreases. It includes direct cost and manufacturing overhead cost. Direct labour, depreciation of equipment, and utilities are the examples of variable cost. Utilities are considered as indirect cost since the electricity and water are not directly related to the production or selling of goods but they are necessary for the operation of the business. (Refer to Appendix) Besides, labours that received wages based on the number of hours they work is also consider as variable cost as the hours of working can be varied. (Refer to Appendix) Furthermore, another cost is irrelevant cost, which means a cost that will have no impact on the result of a management decision making (Bragg, 2013). It is also considered as sunk cost since it is a past cost that has been paid and therefore it will not be able to affect the present decision making. For instance, Tesco had bought the land which they want to build the Tesco hypermarket earlier. Since they had acquire the land, the further decision making will not be affected such as the size of Tesco that they wanted to build and the exterior and interior design of the entire Tesco building. Don’t waste time! Our writers will create an original "Study on Tesco business practices" essay for you Create order

Essay about The Pros and Cons of Cloning - 1054 Words

A clone is a cell, group of cells, or an organism that has descended from an ancestor without sexual reproduction. Humans have found cloning to be valuable and productive. For example, Agricultural scientists use embryo cloning to boost the number of offspring from farm animals. They hope to use cloning as to increase the number of offspring from animals with desired traits, such as lean meat or above-average milk production. Research biologists also use the technique of cloning to study how animals develop during the early stages of life. Humans find interest in cloning because it can be used as medical treatment, such as for couples who have difficulty conceiving a child. This problem may pardon from several conditions,†¦show more content†¦Researchers have only been successful in cloning using whole nuclei. Therefore, in order to clone dinosaurs, you need its nucleus, not just DNA. As well, to find success in cloning you need an egg cell that is very closely related to th e donor nucleus. But another problem is that the dinosaur eggs of millions of years ago may have changed greatly with the eggs of modern birds and reptiles. Therefore these ancient genes might not be able to even function properly. Another problem is that the eggs of modern reptiles and birds usually tend to be large so they cannot always be easily enucleated. Researchers have found success in cloning amphibians but find it much more difficult when it comes to cloning mammals. One of the problems is the fact that amphibian eggs are larger than mammal eggs. Eggs that come from mammals are also enclosed in a tough membrane, called the zona pellucida. This tough membrane holds the cells of the young embryo together. In order to remove the nucleus, it is done through a process called surgical aspiration, and the nucleus is sucked through a micropipette with a sharpened tip. Another problem with cloning mammals is that in order for the fertilized eggs to develop, they need to be implante d in an adult female’s uterus. As a result, a cloned embryo requires a foster mother. By 1933, scientists had cloned five different species of mammals, which include cows, mice, pigs, rabbits, andShow MoreRelatedCloning Pros And Cons Of Cloning1147 Words   |  5 Pages Cloning Pros Cons Nicole Hedrick Baker College HSC 402A /Dr. Eric Oestmann/Seminar Two Position/Argument Essayâ€Æ' Abstract A clone is where two organisms share the same exact DNA. These two organisms are the same identical replica of each other. In the past, cloning has taken place naturally. For instance, a couple who naturally conceived and gave birth to identical twins or triplets. Today, science and technology has been introduced to where cloning can intentionally be done. Some peopleRead MorePros And Cons Of Cloning1109 Words   |  5 PagesWhat is Cloning? 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Recently, it is beingRead MoreThe Pros and Cons of Human Cloning Essay601 Words   |  3 Pagesbe no diversity what so ever in todays society. Ban human cloning!, Jean Bethke Elshtain author of To Clone or Not to Clone, displays a strong argument as to why human cloning should be banned. Cloning may bring advances in artificial organs, cosmetics, and age reduction; but nevertheless it takes away a humans individuality, uniqueness, and basically that persons right to live his own life. Scientists have high hopes about cloning and what it might bring. They are talking about setting backRead MorePros and Cons of Human Cloning Essay2024 Words   |  9 Pages Cloning is a process in which genetically identical copies of biological matter are created through nonsexual means. Clones are made up of organisms that are exact genetic copies. Every piece of their DNA is identical. Cells, genes, tissues and entire organisms can be created through cloning. 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The Zookeepers Wife free essay sample

When Germany invaded Poland, Stuka bombers devastated Warsaw—and the city’s zoo along with it. With most of their animals dead, zookeepers Jan and Antonina Zabinski began smuggling Jews into empty cages. Another dozen â€Å"guests† hid inside the Zabinskis’ villa, emerging after dark for dinner, socializing, and, during rare moments of calm, piano concerts. Jan, active in the Polish resistance, kept ammunition buried in the elephant enclosure and stashed explosives in the animal hospital. Meanwhile, Antonina kept her unusual household afloat, caring for both its human and its animal inhabitants—otters, a badger, hyena pups, lynxes. With her exuberant prose and exquisite sensitivity to the natural world, Diane Ackerman engages us viscerally in the lives of the zoo animals, their keepers, and their hidden visitors. She shows us how Antonina refused to give in to the penetrating fear of discovery, keeping alive an atmosphere of play and innocence even as Europe crumbled around her. We will write a custom essay sample on The Zookeepers Wife or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page | Review: So many stories have been written about the Holocaust. Some recount one of the few small miracles, they give us hope for humanity, and honor those who acted with compassion. Others delve into the darkest parts of the destruction, sinking the reader deep into the trenches of the violence. But  The Zookeepers Wife  does both, which is what makes it so worth reading. Writing unflinchingly with equal vigor about the beauty and the ugliness, Diane Ackerman manages to re-sensitize the reader to acts of war  and  acts of grace.

The Italian policies of Frederick Barbarossa Essay Example

The Italian policies of Frederick Barbarossa Paper The Italian policies of Frederick Barbarossa, German king and Holy Roman Emperor had a huge impact on medieval Germany during the 12th century. The question of ecclesiastical versus secular power broke out during the emperors reign at a time when Germany was considered to be the strongest monarchy, having authority in Italy and the rest of the Roman Empire. The time was right at Frederick Barbarossas accession in 1152 to restore imperial authority in Italy which had been in demise since the Investiture contest. However this goal threw the Holy Roman emperor into a conflict with the papacy, an obstacle that would prove too hard to overcome in order to achieve all that which the emperor thought was denied to him. However the Papacy also paid a price for holding Frederick in opposition. The Italian policies were far too extent and were finished incomplete. The emperors Italian policies at which he aimed to retrieve from the papacy what he thought he was entitled to, were controversial but innovative. Frederick aimed, with the help of Chancellor Rainald of Dassel to reconstruct the Holy Roman Empire to return it to the glory days of Rome and exercise the authority that the Ottonian emperors had done. 1This battle for land was in essence a way to increase his revenues so he could keep what power he had in Germany over his most influential vassals, something his imperial court pursued vigorously. The authority over the Papal States in such a feudal system meant in theory he was ruler of Rome, but ever since the Commune directed against the papacy had been established in 1143 in Rome the debate had been vociferous and complicated. We will write a custom essay sample on The Italian policies of Frederick Barbarossa specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Italian policies of Frederick Barbarossa specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Italian policies of Frederick Barbarossa specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This would not only create a united and strong empire, it would also question the role of regalia in the papacy. This great design2 was declared openly to the church in 1158 with the Roncaglia decrees. The papacy was angry at this break from the Peace of Constance of 1153, (at which they had been allies) and his determination to exercise authority, especially in central and Northern Italy, proclaimed in the Roncaglia decrees. 3 The Roncaglia decrees proclaimed he would resume all regalia, entire power of Bannus; full exercise of jurisdiction over all matters affecting property, life and liberty. This antagonism, the papacy felt went against the authority of God since the church should have authority over everything, and it resulted in a break of the papal alliance and a schism amongst the church. The papacy highly opposed the independence of many Lombard cities and would not allow any increase in imperial power in Italy. 4 The emperor began his Italian policy swiftly, completing four campaigns into Italy in 1164 and supporting many imperial popes during the 1160s. Even earlier he had established imperial rule in Milan, during the time of Hadrian IV, with little opposition from the papacy5 but Milan found allies in the communes of Brescia and Piacenza. Milan was taken in 1162 and later destroyed which narrowed the anti-imperial coalitions prospect for success, while he forced Alexander III into exile and enthroned Paschal III, a German in St. Peters in 1167. 6 The opposition of the Papacy to the Italian policy began with the succession of Alexander III, the emperors most formidable opponent. The papacy had already found allies in the Lombard city of Milan after the Roncaglia Decrees. Imperial rule over Milan was quickly answered two years after Frederick had taken Milan 8when Manual I, the Byzantine emperor organised an opposition in Venice, the League of Verona with its allies Verona, Padua and Vicenza, including the Norman King. This proved to perhaps achieve the greatest success in opposing the Italian policies of Frederick Barbarossa in Nor thern and Central Italy. The papacy went further in opposition under the politics of Alexander III by excommunicating the emperor after he established Paschal III as pope. The papacy then continued in its opposition in 1167 when the Imperial army was defeated outside Rome, by extending the League of Verona by allying itself into the Lombard League in 1167, while at the same time the pope contributed large sums of money. This proved to wreck many of Fredericks ambitions and gain support for the papacy. Alexander III gained the support of France and the Anglo-Norman Kingdom, while in Denmark and Poland the remaining allies of the imperial pope were exiled. 10 A year later Alexander was able to establish the city of Alessandria with the help of the League. The city of Alessandria was to the emperor a symbol of papal achievement, and although efforts for settlement with the pope continued, the presence of the Lombard League was something the emperor could not allow during peace. The Italian policy again prevaile d with the fifth campaign in 1174 against Alessandria. The emperor again faced defeat and was able to make peace in Montebello with the League, but the Italian policy once again got in the way when Frederick could not accept the inclusion of Alexander III in the peace. Fredericks stubbornness in following his Italian policies (even in opposition to the papacy) however was weakened and a small success was granted to Alexander. The battle of Legnano in 1176 resulted in a near complete destruction of the imperial supremacy in Italy and convinced the emperor to reconcile with the pope. 1 Negotiations at Anagni achieved a far reaching settlement 12 between emperor and pope. The emperor was forced to renounce the Matildine lands and ally with Alexander. He granted some independence to the cities he controlled in Italy and accepted the role of overlord. At this stage the Italian policies of Frederick had failed and the papacy was triumphant. The new relations with the pope had not destroyed the Italian policy, but had instead ended this period of conflict in the Peace of Venice in 1177. Compromise was the aim of both Pope and emperor at the Peace of Venice. Frederick gave up his idea of domination of Italy in return he remained in control of the German church, evidence that the papacy was not as successful in exercising the idea of a papal monarchy and that much strain had been put on its authority over this period. 13 Peace with the Lombard league and Norman King however was not entirely a defeat of the Italian policy, it had taken away much of the authority of Fredericks in Northern Italy but it had left him the authority of the German church, although this was not in Italy it meant the papacy was back where it started. Fredericks policy became focused on the Matildine lands and central Italy. The Peace was broken when Frederick continued his Italian policy in the 1180s; it was the price of silence over many issues (at the treaty of Venice) which were to give rise to the troubles. 14 Frederick revenged the battle of Legnano in 1180 which was later followed by the peace of Constance in 1183. 15 The Peace of Constance meant Frederick was forced to allow the members of the League to have extensive constitutional independence within the city walls and the city territory. But Fredericks rights which could make large financial profits within the city remained. However with the death of Alexander in 1181 there followed a line of passive popes who complied with the emperor during his last Italian campaign (118-6) thus strengthening his influence in Lombardy. By 1189 compromise was again on the table and the papacy was granted a number of places in the Patrimony of St. Peter, reestablishing the area around Rome as a Papal domain. The papacy was left surrounded at the death of Frederick Barbarossa in 1190 when his son Henry VI became engaged to the heiress of the Norman Kingdom of Southern Italy. Frederick still held administrative power in some parts of central Italy but his Italian policy had failed. The Italian policy had failed because it did not answer the question of ecclesiastical versus imperial authority. Frederick Barbarosssas plans of supreme domination over the entire Holy Roman empire were not achieved, but though he yielded much of what he wished to gain it is not to say either that the papacy was entirely successful. ) It had radically altered the place of the papacy in the church16 and left the Holy Roman emperors successors with many claims unanswered. The hard line of Alexander III had not been continued and the emperor was left for sometime unopposed. The Lombard communes can be recognised as the real reason the papacy emerged successful 17 but still the papacy had the future to deal with, a future that found them surrounded by the Holy Roman Emperors authority. Both the emperor and the Papacy paid the price of conflict, but the Papacy was successful enough to immobilise the Italian Policy of Frederick Barbarossa.