Hi,
I want to know which of the following two is a better major to choose:
Accounting OR Human Resource Management
Which has higher salaries, more job opportunities and more chances for career advancement, etc.
Thanks
Do companies do background checks after the 1st interview or the 2nd interview?
I filled out all the applications and surveys and interviewed with the controller and the hr director. Then they called me back for a second interview and this time I’ll be interviewing with the controller, hr director and the president of the company.
Do you think the background check was performed after the 1st interview or are they going to wait until after the second interview with the president?
Thank you so much!!
Exercise 10.1
During the sixth month of the fiscal year, the program director of the Westchester
Home-Delivered Meals (WHDM) program decides to again recompute fixed costs,
variable costs, and the BEP using the high–low method. Here are the number of
meals served and the total costs of the program for each of the first six months:
Month Meals Served Total Costs
July 3,500 $20,500
August 4,000 22,600
September 4,200 23,350
October 4,600 24,500
November 4,700 25,000
December 4,900 26,000
Recompute fixed costs, variable costs, and the BEP. What are the variable
costs? What are the fixed costs? How many meals will the WHDM program need
to provide during the fiscal year to reach the BEP? How much profit will the program
earn if it completes its 45,000-meal contract with the City of Westchester?
Exercise 10.2
It has been two years since the New River Community Council (NRCC) started its
newsletter dealing with state and community funding opportunities for human service
agencies. The current number of subscribers to the newsletter is 525. During the
second year, the NRCC hired a new part-time newsletter coordinator (social work
student). The NRCC has raised the salary of the part-time newsletter coordinator to
$6,000 per year and has also hired another part-time student as an assistant for ten
hours a week. The assistant is to be paid $75 per week or $3,900 per year. Together
the newsletter coordinator and the part-time assistant believe they can handle up to
650 newsletter subscribers. Beyond this number, the newsletter program will
require still more staff resources. In order to help cover the cost of the new part-time
assistant, the executive director has also decided to increase the annual subscription
price of the newsletter to $20. Additionally, the variable costs of preparing, printing,
and mailing six bimonthly issues of the newsletter have risen to $4.50.
Recompute the BEP for the newsletter program. What is the new BEP? Is the
new BEP a feasible solution? Why or why not? Will any slack capacity exist? If so,
how much? If not, why not?
Exercise 10.3
The Mountain View Senior Adult Program (MVSAP) is interested in starting a visiting
nurse program. The program would use licensed practical nurses to make
146 C H A P T E R 1 0
Financial Management for Human Service Administrators, by Lawrence L. Martin. Copyrigh
Exercise 10.1
During the sixth month of the fiscal year, the program director of the Westchester
Home-Delivered Meals (WHDM) program decides to again recompute fixed costs,
variable costs, and the BEP using the high–low method. Here are the number of
meals served and the total costs of the program for each of the first six months:
Month Meals Served Total Costs
July 3,500 $20,500
August 4,000 22,600
September 4,200 23,350
October 4,600 24,500
November 4,700 25,000
December 4,900 26,000
Recompute fixed costs, variable costs, and the BEP. What are the variable
costs? What are the fixed costs? How many meals will the WHDM program need
to provide during the fiscal year to reach the BEP? How much profit will the program
earn if it completes its 45,000-meal contract with the City of Westchester?
Exercise 10.2
It has been two years since the New River Community Council (NRCC) started its
newsletter dealing with state and community funding opportunities for human service
agencies. The current number of subscribers to the newsletter is 525. During the
second year, the NRCC hired a new part-time newsletter coordinator (social work
student). The NRCC has raised the salary of the part-time newsletter coordinator to
$6,000 per year and has also hired another part-time student as an assistant for ten
hours a week. The assistant is to be paid $75 per week or $3,900 per year. Together
the newsletter coordinator and the part-time assistant believe they can handle up to
650 newsletter subscribers. Beyond this number, the newsletter program will
require still more staff resources. In order to help cover the cost of the new part-time
assistant, the executive director has also decided to increase the annual subscription
price of the newsletter to $20. Additionally, the variable costs of preparing, printing,
and mailing six bimonthly issues of the newsletter have risen to $4.50.
Recompute the BEP for the newsletter program. What is the new BEP? Is the
new BEP a feasible solution? Why or why not? Will any slack capacity exist? If so,
how much? If not, why not?
Exercise 10.3
The Mountain View Senior Adult Program (MVSAP) is interested in starting a visiting
nurse program. The program would use licensed practical nurses to make
146 C H A P T E R 1 0
Financial Management for Human Service Administrators, by Lawrence L. Martin. Copyright © 2001 by Allyn and Bacon, a Pearson Education Company.
ISBN: 0-536-12114-1
home visits once a week to full-pay clients in the community. The MVSAP will
treat the visiting nurse program as a profit center. If the visiting nurse program is
successful and profitable, the profits will be used to expand the program to partialpay
and no-pay clients during the second year of operation. The executive director
is not sure how best to implement the program. She has two major alternatives.
The first alternative is to hire a small number of nurses and make them full-time
employees. The second alternative is to contract with several nurses who would be
interested in working part-time. To help in thinking through this financial management
decision situation, the executive director decides to compute a series of
BEPs based on contracting for the service and based on hiring one, two, and three
full-time nurses.
The executive director makes the following assumptions about the new visiting
nurse program:
n The price of the service will be set at $65 per visit.
n One full-time nurse position can provide a maximum of 120 one-hour visits
per month.
n If the service is contracted, the agency plans to pay the contract nurses at the
rate of $45 per visit including the cost of supplies.
n If the agency hires the nurses, the monthly salary will be $4,000 and the
agency plans on spending an average of $10 per client per visit for supplies.
n Regardless of the method of service delivery (direct or contract) and regardless
of the number of nurses hired, the agency plans to charge (allocate)
$4,000 per month in indirect costs to the visiting nurse program.
Compute four annualized BEPs assuming the following: (1) the service is
contracted, (2) one full-time nurse is hired, (3) two full-time nurses are hired, and
(4) three full-time nurses are hired. What are the four BEPs? Why do these BEPs
differ? Are all of these BEPs feasible solutions? If you were the executive director of
the Mountain View Senior Adult Program, what method of service delivery (direct
or contract) would you use? Why?
Based on my info:
Female, 23 years of age; single and pregnant.
Works for the County
$12,500/yr; part-time
Has health benefits: $2,000 ded.; 20 co-pay
Question to you: How can I afford this baby on what I make at the county?
What info. do you need from the client and what advice can you give?
What professional and ethical risks do you see from the info. I have given you?
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