Accountability for Reasonableness for Priority Setting

Accountability for Reasonableness for Priority Setting Essay Accountability for Reasonableness, for priority setting and resource allocation. INTRODUCTION Pakistan as a developing country has very limited health care resources when  considering a huge population of over 170 million. We have very few tertiary care  hospitals and they are providing services to the whole country. Majority of people in  our country are poor and they are unable to afford the expenses of private hospitals,  though private hospitals are also very few. Thousands of doctors are unemployed  and still we have shortage of doctors. Majority of BHU (Basic Health Units) are  closed as majority of doctors belong to urban areas and they don’t want to work in  remote village areas. In all these situations, it is very difficult to maintain health  care throughout country. In this essay, I will take into account four conditions of  accountability for reasonableness for priority setting and resource allocation. I will  take into account these four conditions by Norman Daniels and I will consider a  tertiary care hospital scenario where I did my house job in medicine ward last year. There were majority of patients suffering from chronic liver diseases (CLD). I will  further continue this essay in discussion. DISCUSSION Before discussing the four conditions of accountability for reasonableness, I will  briefly discuss the case scenario. In my medicine ward as I earlier said majority of  patients were of chronic liver diseases (CLD) and it includes Hepatitis B, Hepatitis C  and cirrhosis of liver. Cirrhosis is the end result of hepatocellular injury that leads  to both fibrosis and nodular regeneration throughout the liver. The clinical features  result from hepatic cell dysfunction, portosystemic shunting, and portal  hypertension. Cirrhosis may cause no symptoms for long periods. One of the major  complications is uppergastrointestinal tract bleeding which may occur from varices,  portal hypertensive gastropathy, or gastroduodenal ulcer. Hemorrhage may be  massive, resulting in fatal exsanguinations or enencephalopathy. Esophageal varices  are found in 50 % of patients with cirrhosis. There are several treatment and  management options available for esophageal varices includin g acute resuscitation  as initial management, pharmacologic therapy, balloon tube tamponade, portal  decompressive procedures and emergent endoscopy. Endoscopic techniques are also  used for prevention of Rebleeding. 1. Now, I will discuss my case scenario. In our  hospital there is one associate professor who is trained in doing endoscopy and  Wednesday is fixed for performing endoscopies. Emergent endoscopy is performed  after the patient’s hemodynamic status has been appropriately stabilized (usually  within 2-12 hours). Majority of poor patients come to hospital in end stage liver  diseases. I have taken this case series as it is a perfect example of scarce resources. Many patients faced problems as their endoscopies were not performed on time as  there was only one day fixed in a week. Now I will apply the four conditions of  accountability for reasonableness for priority setting and resource allocation. These  four conditions are publicity condition, relevance condition, revisions and appeals  condition and regulative condition. Accountability for reasonableness makes it  possible to educate all stakeholders about the substance of deliberation about fair  decisions under resource constraints. It facilitates social learning about limits. It  connects decision making in healthcare institutions to broader, more fundamental  democratic deliberative processes. 2. In my case scenario I will apply the four  conditions as follows. The first one is publicity condition. It states that decisions  regarding limits to care and their rationales must be publicly accessible to clinicians,  patients, and citizens in a publicly administered system. When the patients suffer  the complication of esophageal varices, they are informed about the limited capacity  of the ward to arrange endoscopy as it is done on only Wednesdays and surgical  ward have their own burden of patients to be done endoscopies, due to this reason  we were unable to send patients to surgical wards and the patients and their  relatives mostly agrees on this setup and if their was any emergency only then we  take help from surgical ward or send the patients to any other hospital, so the first  condition is fulfilled. In above scenario second condition is also fulfilled which isrelevance condition. It states that the reasons for limit-setting decisions will be  reasonable if it appeals to evidence, reason, and principles that are accepted as  relevant by fair-minded people who are disposed to finding mutually justifiable  terms of cooperation. In my case scenario the decision making is according to the  framework. The rationales w ere reasonable as it is evident that we had limited  facility of endoscopy and it was fairly accepted by patients and their relatives and  also by doctors and other hospital staff. In our setup priority was given to those  patients who needed emergency endoscopy rather than those who requires  endoscopy for diagnostic procedures. The third condition is revisions and appeals  condition. This condition is a very common problem in government hospitals and in  our scenario we request consultants from surgical ward to do emergency endoscopy  if we think patient is serious and he or she may die if the endoscopy is not  performed on time or in other case the other hospital is very far so that it will be late  if we send the patient to other setup and here comes the function of oncall  consultants also, the oncall consultants plays huge role in these emergency  situations. This third condition is a mechanism for challenge and dispute resolution regarding limit setting decisions, including the opportunity for revising decisions in  light of further evidence or arguments. 3. Thus we fulfill the third condition also by  revising our decisions as I explained above. The fourth and last condition is  regulative condition or enforcement. There is either voluntary or public regulation  of the process to ensure that conditions 1-3 are met. This condition is also fulfilled in  our setup as we communicate with the patient and their relatives about our limited  resources. We are able to convince patients in our case scenario. The hospital  leadership is constantly making efforts to meet the conditions of ‘accountability for  reasonableness’. 4. CONCLUSION In this essay I have discussed all four conditions of accountability for  reasonableness, for priority setting and resource allocation. ‘Accountability for  reasonableness’ is a framework that can be used to guide legitimate and fair priority  setting in health care organizations, such as hospitals. In our beloved country  Pakistan we have few government civil hospitals bearing the burden of millions of  population. We try our best to server the humanity. Iam not claiming this system a  perfect one, it needs a lot of improvement and the example is my case scenario in  which we have very limited resources. Government should establish civil hospitals in  small cities also and should increase their budget; they should recruit more doctors  and nurses as we have shortage. They should train doctors with latest equipments  and provide hospitals appropriate medicines. In addition to this all the hospitals  should be provided with computers and also be made online so that a data system  can be established and it can help the patients and also hospitals for future  reference. I will conclude by saying that in such scarce resources, government sector  hospitals are doing excellent job. REFERENCES Current Medical Diagnosis and Treatment 2004. 43rd edition. Norman Daniels. (2000). Accountability for reasonableness. BMJ; 321; 1300-  1301. D K Martin, P A Singer and M Bernstein. (2003). Access to intensive care  unit beds for neurosurgery patients: a qualitative case study. J. Neurol.  Neurosurg. Psychiatry; 74; 1299-1303. Jennifer AH Bell, Sylvia Hyland, Tania DePellegrin, Ross EG Upshur, Mark  Bernstein and Douglas K Martin. (2004). SARS and hospital priority setting:  a qualitative case study and evaluation. BMC Health Services Research, 4:36

Autobiography of a Classroom Essay

I am a very big classroom in a well-known public school. I cater to needs of the kindergarten class of the school, accommodating I think about eighty five children, a big number isn’t it? I understand that I am the best looking room in the school as, the very small children study here. I am very attractively decorated so that the little ones like to come here every day. The room that is me – is decorated with beautiful coloured pictures. The walls are a blend of some colours I do not know the names of. The furniture that is placed in the length and breadth of the room consists of small round tables to seat four children on each table, and the chairs are also tiny. That is not all, all the furniture is a mixture of many colours. When the children come inside the class they almost fight to sit on certain chairs. That makes me understand that they like the colours and fight for their favourite colours to sit on. At the top two ends of the length of the classroom there are two bigger tables and full size chairs for the teachers to sit. Since there are so many children there are two teachers while in other classes there is only one each. I am a treat for everyone to see. My pleasure knows no bounds when everyone who comes inside the class, admires me, appreciates my get up and the colours that don me. I have the twin advantage of being the most beautiful room in the school and also having the cutest of children coming to spend their time with me. Thus, my life is full of beauty, colour, noise and laughter and at times of course also crying and howling of the children. At times some new entrants to the school come to me with their mothers and, cry as if they had come to the slaughter house to be butchered. At such moments even by heart cries for the little ones and I wonder why man makes these little children come to study if they do not want to. I of course do not know how important studies are for human children, I only feel sad seeing the children cry. My life is full of a very busy schedule though very interesting. The routine of my daily life is so busy that, I do not get any relief for quite long hours. In the morning as early as 6 a. m. wo sweepers come open the lock of my room or rather me, and off they start working on me. They sweep my floor, squab it, dust each and every piece of the furniture in me. Thus, I get alerted as soon the room is unlocked. It is not even 8 a. m. when the little brats start pouring inside my body’s doors. At times they enter with so much noise that my whole body feels the rattle of it all. Their movements are so loud that now, I cannot even think of any rest. School bags get flung, tiffin boxes are strewn all about, water bottles are kept just anywhere and there is a lot of commotion all over. Soon the maid enters the room and keeps everything in order and my appearance at once improves and I look tidy and well kept. For these small ones the school hours are just three from, 8 a. m. to 11 a. m. These three hours is my duty time, and just is the time when I also get the day’s entertainment. Being a classroom for the Kindergarten children I get a great chance of hearing conversations between the teachers and the parents. Since this is the first time their children have entered school, parents devote a lot of time to talking about the school and its standards. At times I find that some parents are just too critical and, inspite of getting all the best in this school they always seem to be unhappy and dissatisfied with something or the other in the school. Such parents keep lecturing about things missing in the classroom, the school or even in the playground. When I hear such complaints, my heart sinks and I wonder if they will allow or not allow their children to come to me any more,. For such conversations I have understood that, these days parents pamper the children too much, and it seems that they can never yes, never be satisfied. I am quite surprised to see the vast difference in opinions. While on the one hand I, and also many parents think that I am very beautiful, well kept, and decorated, others of the same clan are always complaining of many defects in my appearance. This gives me a feeling of depression and I do wonder if I can do anything in the matter. After some thinking bouts, I realize that, I can do nothing to satisfy these unhappy parents. I am just here in the hands of the school authorities and stand here as and how they keep me. My working hours are just six, from 6 a. m. when sweepers enter to say 12 noon when I am locked after all children go. After my duty hours I just relax but also feel lonely. No matter what is said about me, I am thoroughly enjoying my life in the cute company of little children. Their company makes me also feel young though now I am quite old. Every summer vacation I am painted afresh, my furniture is painted, and, I am ready to welcome my little friends, new and old with a new look, new enthusiasm and renewed vigour. I pray that my life is forever allowed to remain so interesting and so relaxed. I just love all the children and teachers who come here to me, to work and play in the restricted area within my four walls.

Organizational Ethical Behavior Trends Essay - 1851 Words

Organizational Ethical Behavior Trends Value motivated ethical leadership is needed today. The world has such a diverse work force today, and managers must develop and empower workers to achieve organizational goals. One develops his or her ethics from his or her culture, ethnic background, and religious beliefs. This paper discusses the importance of ethics and technology in the managerial decision making process and work related stress. The influence of ethics on decision making Ethics is about making choices with integrity. The future will be different after a choice is made, sometimes dramatically different, and that is why ethical decision making is so important. The more difficult the ethical choice one faces, the more†¦show more content†¦People sense same ethical dilemmas differently, and even those with ethical sensitivity may feel or understand the dilemma in different ways. For example, some may think reporting misconduct to supervisors outside the chain of command is an unethical act because it is disrespectful to the immediate superior. Some, however, believe that such an individual act, as long as benefiting the general welfare of the group, is not in violation of a code of ethics (Fang, M., 2006). It is important to understand an ethical dilemma before the actual decision-making process begins. Once the dilemma has been identified, individuals will start engaging in moral reasoning. However, a morally right judgment will not necessarily lead to moral behavior. The decision-making process involves many other concerns, including self-interests. For example, a person understands that giving out company secrets to competitors is morally wrong but may still decide to do it out of self-interest. The reason is that he of she fails to establish a moral intent which shows his or her resolution to act on a moral judgment. 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Abortion Is It Moral For The Right - 2128 Words

In today’s society, we often have to deal with many problems, such as financial, global warming, or cancer. Yet, abortion is still one of the most controversial topics of all time. Abortion is the termination of a pregnancy after, accompanied by, resulting in, or closely followed by the death of the embryo or fetus (Webster). The conflicts between pro-life and pro-choice has been a long battle which lead to numerous disaster violent cases. The conflict of abortion may due to ethical issue, women’s constitutional right†¦etc. Pro-life supporters believe that abortion should be ban because abortion is inhumane. Pro- choice supports stance on abortion is that women have the right to make their own choice. When does life begin? Is it moral for abortion? Questions like these should be considered when deciding if abortion permissible. I believe abortion is acceptable if the following factors are being consider when determining whether if the woman should have abortion: mo ther’s right, mother’s health, fetus’s health, mother’s financial status, and the stage of the fetus is in. Women should have the right to decide what she wants to do with her body. As the Fourteenth Amendment states, â€Å"No state could â€Å"deprive any person of life, liberty, or property without due process of law; nor deny to any person within its jurisdiction the equal protection of the law.† An example for this is the Roe V. Wade’s case. In the article â€Å"Abortion†, it writes, â€Å"In regards to the Roe V. Wade case,Show MoreRelatedAbortion : The Battle Of Moral Rights Essay1835 Words   |  8 PagesAbortion: The Battle of Moral Rights One of the most controversial topics in the field of philosophy is abortion. The issue about the morality of abortion is continuously debated. 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Is Matter A Big Controversy - 1653 Words

Introduction Definition of matter was a big controversy in science. Approximately two and third millennium ago, the Greek philosopher Aristotle (384 BC -322 BC) wrote that matter consist of fire, wind, earth and water and that different compounds are obtained by different combinations of these elements (Laycock, 1979). Around 2000 years after that and through many contributions from many scientists, William Odin categorised the elements based on their atomic number and stated that these elements combine with one another to create different compounds (Scerri, 2007). At present, around 100 elements react with one another to form thousands of known and unknown compounds. However in the last century, it was found that these elements and compounds only represent 4.9% of the universe. The other 95% is dark matter (26.8%) and dark energy (68.3%) (Francis, 2013). This means that scientists spent more than two millennia trying to understand the smallest portion of the universe. 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This articles speaks about the uproar of the African Americans about the decision to have a white man play the artistic icon of African American culture, MichaelRead MoreSamantha Lewis. Mrs. Coufal. Composition Ii. March 27,1360 Words   |  6 PagesSamantha Lewis Mrs. Coufal Composition II March 27, 2017 Outline Thesis: I believe gun ownership should be harder to obtain because of the numerous amount of controversies of gun ownership. Introduction (Explanation/Issues) Significance in society today(ethos) Paragraph of First Evidence Opposing viewpoints (don’t argue for them just identify their side of the issue and explain their constraints) Common Ground the opposing side can find. Conclusion (give some pathos) Samantha Lewis Mrs

Analysis of “the Chrysanthemums” Free Essays

In the world created by John Steinback, in the story of â€Å"The Chrysanthemums†, being an intelligent girl whose accepted into the society is a hard task. Elisa is caught up in all the household work while not being able to enjoy any of the outside world. She’s shown to have the life and struggles of a typical house wife, who is passive and not strong enough, lacking the attributes it takes to step out of her comfort zone and take responsibility and action to make herself content. We will write a custom essay sample on Analysis of â€Å"the Chrysanthemums† or any similar topic only for you Order Now The setting sets the mood of the story, as the fog represents her being unable to clearly see the realities of life. The author does a great job of keeping the narration somewhat discreet, which keeps the reader thinking, and let’s us figure out the motivations of the characters ourselves. When Elisa and Henry are first introduced, their relationship seems friendly but lacking love and passion. The way they compare their work, her garden and his business, and how they go about their daily routines makes them seem like friends or business partners, but not much more. This reminds me of â€Å"The Painted Door† by Sinclair Ross, in which Ann and John live in a passionless isolation on their farm. I noticed the use of literary devices such as similes to enhance the story; for example, â€Å"like a fawning dog. † I also noticed that Elisa’s bulky and restrictive clothing was a metaphor for her true desires and personality being suppressed, as a woman. The theme of gender inequality is present, and can specifically be seen in the conversation Elisa has with the man from the wagon, in which he says the life he lives is not for a woman. I also noticed the author employed symbolism to enhance this message through the chrysanthemums. The chrysanthemums could be seen as a symbol for women, in that they are pleasant to look at, yet when they are offered up for a purpose, they are often rejected, as the chrysanthemums were. More specifically, the flowers symbolize Elisa, in that they are strong and beautiful, but also face rejection as she does. I think the author’s purpose of writing this story is to say that the unfair treatment of women is a prevalent and existing issue that needs to be addressed. In evaluation, the story was quite effective, as it got to the point clearly, concisely, and quickly, while portraying a strong and meaningful message. How to cite Analysis of â€Å"the Chrysanthemums†, Papers

Accounting for Management Valley Plc

Question: Valley Plc is embarking on a profitability enhancement policy through cost savings in the current (2015) accounting period, following a dismal performance in the previous year. With revenues consistent with expectations, rising expenditure was judged to be the source of the poor performance, and the raw materials department was seen as a contributor to this. In 2014, the department spent 2m (a 70% increase on 2013)on ordering material cx235 to meet production demand and avoid shortage, using the newly approved Just in Time (JIT) inventory management system.In 2015, it is estimated that 1million units of material cx235 will be purchased by Valley Plc (consistent with 2014 production levels). The item is purchased in boxes, each containing 200 units at 4,000 per box. The cost of ordering a box can be estimated from 2014, where 2m was spent on 200 orders.The cost of holding a unit of cx235 for one year (including insurance, interest and space costs) is estimated to be 30% of the purchas e price. The new managing director has asked you, the management accountant to intervene and come up with a new inventory management system which will minimise total inventory costs. He is particularly interested in a change from the JIT system in order to utilise the spare capacity in the raw materials warehouse for the storage of cx235.Required Write a report to the managing director addressing the following issues: Discuss the role of management accounting in an organisation (make comparisons to financial accounting). Discuss the classification of costs by function (production, non-production); by type (direct, indirect); by behaviour (fixed, variable, stepped fixed). Provide examples and diagrams where necessary. Calculate the economic order quantity (EOQ) from the information provided above (place your calculation in the appendix of the report). Also calculate the total inventory cost (excluding purchase cost), the number of orders to be made in 2015, and the order frequency (i n days). Provide an analysis of the Just in Time inventory control system, contrasting it with the re-order level (two-bin) system.Discuss the benefits and limitations of both systems. Compare the total inventory cost (excluding purchase cost) for 2015 with that of 2014. Based on your calculations, make a recommendation to the managing director on the continuation or discontinuationof the JIT system. Answer: Introduction Inventory management play major role within the manufacturing company. Managing inventory help the company to keep smooth running of production, sales, and profitability with the low cost. In the contemporary business scenario most of the manufacturing business fails because of the shortage and huge amount of inventory (Stoltz, 2007). Inventory management is not been limited to the certain fixed parameters. In fact, inventory gives the company to opportunity to sell the products in the market. In order to manage and control the inventory, management accountant are being hired for making the budget and analyse the actual presence of inventory within the business. The aim of the study is to understand the importance and function of inventory management (View, 2007). The purpose and Role of management accounting In order to manage inventory, management accounting plays important role. Management accounting helps the company to understand its internal strength and weakness of the company. Management accounting plays vital role in forecasting the sales, budget and cost etc which helps the organization in decision making. Management accountant prepare these budget report and advise the company to overcome with problems (Wahlen And Brown, 2010). Some of the major role played by the management accountant is managing cost of the organizations. Management accountant dig within the company progress in order to bring actual truth for the management. Management account analysis the risk associated with the business and option available for mitigating the risk (Warren et.al. 2001). Management make strategies and plan the make sure that plan goes in right way. Management account has role to play in supervising the lower level of accountant who are responsible for managing the internal accounting of the company. It comprise of recoding of expenditure which occurred due to actual production (Weetman, 2008). These people make the standard budget which also known as the forecasted budget and match with actual budget spending. There is difference between the management accounting and the financial accounting: Management accounting: Management accounting gives the report of internal informations of the company performance. The main job of the management handling of Sales forecasting, budget, costing etc are some the major work of management accountant (Weygandt and Kieso, 2009). Management accounting is very much concern over the only particular part of the organizations which production part rather than looking after the entire organization financial health. Management accounting helps to keep up the current asset intact and cash flow manageable in order to reduce the smooth functioning of the asset. Management conduct series of internal accounting task which ensure the company has enough financial security that will be helpful for the company in near future (Brigham and Houston, 2009). There are there type of management accountants at entry level general staff or junior accountant, at middle level senior auditor and accounting manager , finally coming to the senior level CFO or auditor controller. Financial accounting: Financial accounting gives the information which is very much related to the outside of the organizations. Financial account are very much responsible for preparing the financial statements that comprises of the Cash flows, Balance sheet and Income statements for the shareholder, government, and the investors (Campbell and Shiller, 2008). Financial accounting is concern with companys entire function rather than only looking after production departments. Financial manager are very much concern over the company entire function and activities from production to official expenditure to cash inflow to cash outflows. Financial prepare financial report which cater the entire stakeholders that gives clear and concise value of the total asset and total liabilities has been occurred throughout the year (Dechow, 2008). Financial accountant need to follow the IFRS norms while preparing the financial statements. Classifications of costs By function : Classification of the cost on the basis of the function is given below: Figure 1: Classification of cost on the basis of function (Source: Finger, 2008, pp-31) Production cost are very much related with the direct and indirect cost related to the manufacturing. Some of direct cost would be raw materials and direct labour along with indirect cost are very much salary and inventory expenses. Administration cost is related with the salaries of official staff expense of the office like rent and taxes etc (Balakrishnan and Sivaramakrishnan, 2008). The administration cost also comprise of telephone cost, stationary cost and electricity cost etc which help the organization to work smoothly. Selling and distribution cost helps the company to seller their products in the market (Banker and Chen, 2006). Some of selling and distribution cost are transportation costs and warehouse rent, marketing of products via various modes , television, social media etc. By type: There are various types of cost thart are give below : Direct cost: Direct cost are those cost which is occurred during the time of products. for examples direct labour, direct raw materials and direct carriage inward etc are some of the major examples. Direct cost is those cost which helps the company to smooth running of the manufacturing. Direct cost is also known as the actual cost that firms incur while producing the products (Bjornenak and Ax, 2005). This cost is laso knwn as the Absolute cost and outlay cost. Indirect cost: Indirect cost are very much known as administrative expenses like, administrative cost comprises of the office salary, rent , taxes and telephone bill and electricity bill etc. Apart from the above, indirect expenses plays vital role in selling and distributing the goods. Indirect cost is very much are variable in nature. These cost are generally named as the non traceable cost because it can be variable in nature and does not changes as per the production. By Behaviour: While coming to the classification of cost on the basis of behvaiour are given below: Figure 2: Classification of cost on the basis of Behvaiour (Source: Chapman, 2012, pp-62) Fixed Cost: Fixed cost are those cost that does not changes as per the change in the production for examples land building, machinery , loose tools. Fixed costs are very much fixed irrespective of the production or activities (Drumm, 2008). Fixed cost are very much expensive and depreciation has to be charged as per the investment made by the company in order to be ready with money in future after the full use of machine life. Variable cost : Variable cost are those cost which varies as per the change in the production activities or sales volume. Some of the major examples of the variable cost are office salary, rent, taxes, electricity etc are some of the examples of the variable cost (Drury, 2009). Steeped fixed cost: step fixed cost is based on the changing nature of business. For examples if the business is expanding or diversifying then company is looking to increase the working hours from 20 hours a week to 30 hours for which company has to pay higher salary (Duh et al. 2009). Analysis of Inventory control systems Just in time : Just in time inventory is one of the major strategy which helps the production company to manage their inventory level intact. Just in time inventory helps the manufacturing concern to increase its ROI and maintain the optimum level of inventory management within the organizations. Some of the major companies are very much follows the JIT techniques are Toyota and Ford (Ismail, 2008). JIT approach helps the organization to storage of optimum of raw materials and excess of the inventory is waste. This is one of the major philosophies for the company. Since the above case study, Valley Plc is looking buy the more raw materials in order to manage its shortage of materials which will help the organization to cater the large customer base. Since the company is looking to spend more than 1 million in order to buy the raw materials so that there is consistency maintained within the production which can only be possible via JIT (Jong et.al. 2008). JIT is very much technical operation , it give both suppliers and the buyers and alarm when the raw materials is going to finish. JIT helps the manufacturing organization to keep intact with its minimum inventory in order to reduce the waste. JIT will also help the valley Plc to reduce its cost of products and reduce the waste which will help to reduce the carbon emission for the company (Drury, 2009).However, JIT is very much used in the large manufacturing organization because it is high costly and has multiple delivers are often made by its cycle. It increase the quality of products intact as the it reduce the traffic of operations. Record Level (bin system) Large organization who are producing large must need to understand when to re order and how much re order. Re order level help the company to keep tab with existing inventory level and required inventory level. Re order level gives the actual amount require to produce the products which will reduce the burden of traffic within the operations (Ismail, 2008). Re-order level of Valley Plc company is looking to buy the 1 million of cx235 in order to reduce the shortage of the raw materials. The cost of the re-ordering will be around 2 million for which company has to spend more than 200 hours. Reorder level will create optimum level of the demand and supply (Drumm, 2008). This can only be possible only with holding of inventory and cost of inventory in and out. In order to simplify the inventory management process there are two bin system : Two bin system: In order to explain the two bin system , considered X and Y. Here the inventory is taken from X unless the inventory X is empty company cannot order the raw materials. After the empting the bin X when the order is paced by the customers , inventory is used from Y (Drumm, 2008). this helps the company to order its raw materials while time between order is placed and sock is arriving. One Bin: The one bin system is very much adopted by the small firms where the amount of red line indicates the shortage of inventory which help the company to place the order for the raw materials. Summary Two bin From the above , it has been found that, Two bin is one of the useful way of handling the operation which helps the company to reduce its cost by managing lead time and time of arrival for raw materials for the company. Two bin has been only been made for the large manufacturing organizations (Balakrishnan and Sivaramakrishnan, 2008). For examples if the new order arrives , Y is been filled as per the its level and rest is being given to place in A. One Bin: IT is most useful for the smaller manufacturing company because it is less costly and help the company understand the actual investment made by the company. One bin method assumes lead time and demand in the lead time (Banker and Chen, 2006). It work as per the case, if the inventory fall below the red line and exceed the present inventory . Recommendations While assessing the best suitable way of pricing the manufacturing for the Valley Plc , JIT method of 2015 will be most suitable because of the cost of the products is been decreased. As the cost of inventory is been reduce by 30% which was initially more than 70%. In 2015, company has sales and are growth but the difference its income which is higher in 2015 by 10, 300,600. JIT: JIT system has help the company to use the Two Bin system that has reduced the cost of the products by more than 40% as per the Valley Plc report. JIT system will give company enough spent manage and control the process of the inventory optimally. The total inventory cost invested by the company is more than 20,300,600 which was initially more 20,70000. As per the given report and calculation done, EOQ level of the 2015 is being good because of the use of JIT that has help the company to reduce its cost. Conclusion From the above scenario, it has been found that, inventory management is one of the toughest parts for the most of the manufacturing companies. Management accountant prepares the sales forecasts and budget for the manufacturing company in order to maintain constancy within its operations. Apart from that, the study will also takes us through the difference between the financial management and management accounting. Financial management helps to see only particular department which is to manage the production efficiency whereas financial accounting looks after the entire organizations. Inventory management can be categoriesd on the basis of the fixed variables, various cost like production, selling and distribution and direct and indirect cost. As per the case study JIT system is very much helpful for the organization to reduce its cost because of the it has two bin method which alarm the supplier if the first funnel is empty. However, JIT is not applicable for the small organizations . Reference List Books Stoltz, A., (2007) Financial Management. 3rd ed. London: Harvester Wheatsheaf. View, F. (2007) Financial Management. 8th ed. London: David Fulton. Wahlen, J. And Brown, P. (2010) Financial reporting, financial statement analysis, and valuation. 4th ed. South-western Cengage Learning: New York. Warren, C, S., et.al., (2001). Financial Accounting. 4th ed. London: Kogan Page Limited Weetman, P., (2008). Financial Accounting. 3rd ed. London: Harvester Wheatsheaf. Weygandt, J. J. and Kieso, D. E. (2009) Managerial Accounting: Tools for Business Decision Making - Page 204, 3rd ed. London: Harvester Wheatsheaf Brigham, E., and Houston, J., (2009) Fundamentals of Financial Management. 5th ed. 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