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Assignment: Standards and Behavior

Miller Manufacturing makes several different products for the mountain biking enthusiast. In an extremely competitive market, Miller has assumed a strong position by stressing cost control. Several years ago, the company implemented a standard cost system based on practical standards that were considered fair and reasonable by both managers and line workers.

Last month, Miller hired Kate Daniel as its new controller. After a brief review of operations, Kate has decided to make some changes. She reviewed materials and labor standards, and believes they need to be revised. She has indicated to other managers that workers need to be better motivated and that tighter labor standards will provide that motivation.

Yesterday, Kate presented each departmental manager with a new annual budget based on the new standards. There was little discussion; however, one cost accountant mentioned that the new standards appeared to be quite a bit tighter than the old ones.

Required:

? Describe any negative behaviors that managers and line workers may exhibit as a result of the tightening of the standards.
? Can Kate take any actions to mitigate the negative behaviors you have identified?
? How can tight standards have a positive effect on employees' behavior?
? Who should have participated in the setting of the new standards? How would their participation have improved the process?

Remember, this assignment will be processed using the Turnitin software to determine the level of original content in the assignment. Please review the Syllabus and the Kaplan University Academic Policy regarding plagiarism. Excessive similarity to existing works will result in varying consequences, depending on the nature of the similarity.

The Unit 3 Assignment must be prepared using a single Word document. The document must be prepared using APA, 6e formatting requirements, including a Title Page. All analysis must be properly supported using independent sources. An appropriate number of citations must be included in the body of the analysis. A reference page must be included.

The Assignment must contain no fewer than 2 full pages of properly formatted analysis, and no more than 4 pages. Do not use over-sized type, large margins or any other format devices to increase the page length artificially. Also, be sure to include appropriate headings and subheadings in the analysis for proper organization and transition of thought.

The KU Writing Center is available to help you with all aspects of writing. They can provide specific assistance with the spelling, grammar, formatting, punctuation, style and other writing aspects of the Assignment. However, they cannot help with the specific content of the analysis. Please bring those questions to the Virtual Office.

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