Greek Vrs Christian Views - 1283 Words

The Christian view of evil and the Greek view of evil are complete opposites as depicted in Dante Alighieri’s play The Divine Comedy: Inferno compared to Euripides play Medea. The Christian view differs from the Greek account of evil by the belief in God. The Christian view has clear boundaries of good and bad behavior as shown in Inferno while the Greek belief is that nothing is inherently evil as seen in Medea. The Christian and Greek views differ on the punishment directly related or unrelated to the evil behavior. Violence as an act of evil varies between the Christian and Greek views. Lust, as an evil act, also differs between the two views. Christian and Greek views vastly differ on the premise of sorcerers, as evil figures.†¦show more content†¦Ã¢â‚¬Å"Your present husband is not in exile because he exiled your son and he hasn’t been killed for killing me, killing me twice as much as my sister in a living death. If murder sits in judgment and demand s murder in requital.† (Medea pg 111. para 1090) The Christian view and Greek views differ on the punishment directly related or unrelated to the evil behavior. The difference of evil through the acts of violence in the Greek and Christian texts of Medea and Dante’s Inferno is also interesting. The Christian view as exemplified by Dante is that violence is a lesser evil than fraud. In Inferno the seventh circle of hell while the eighth is fraud. The Greek view as seen in the play Medea is that violence is a necessary evil. Media uses her evilness to complete her murderous plots. Medea’s violence is the ultimate evil and it is extreme and continuous. Violence as an act of evil varies between the Christian and Greek views of Inferno and Medea respectively. Lust, as an evil act, differs between the Christian and Greek views. The idea of lust in the Christian poem Inferno is addressed as the second of 9 circles or a relatively minor act of evil. Lust is not seen as that big of a sin relatively speaking as the first circle of hell is limbo and there are a total of nine circles of hell. The Greek tragedy Medea shows lust as the ultimate evil and triggers Medea’s rampage. Thus, lust as an act of evil differs between the

Asb bank Free Essays

Direct marketing Is selling product directly to the consumer or end-user, rather than through a broker, distributor or wholesaler. Example: Sometimes confusing the matter, direct marketing is also used to describe the sale of food directly to a restaurant, grocery store, caterer, processor, etc. , who will then resell the food to customers. We will write a custom essay sample on Asb bank or any similar topic only for you Order Now 2. Identify the major forms of direct marketing and the techniques they employ to target customers. Use the template provided below to explain the different techniques each major form uses to target customers. Major forms of direct marketing differentiated in terms of techniques: Forms of direct marketing Target markets: Techniques used to target customers: Face-to-face selling Residential area, People who like to visit in market. Malls, all age group Promotion, door-to-door service, direct approach, offering samples Direct mail Adults older Post, courier, sent mail Catalogue Sending, attractive image of products, special offer, brief description of product Telemarketing Land line phone holder Special offer, brief description of product, Calling to landlines Print Adults, older retired people Flier, newspaper, posters, using famous person’s face Direct-response television advertising House wife, retired people stabilize people Saving offer, free home delivery, short time offer, Free call on television advertisement like 0800 On-line Internet user Through the video presentation, Website, social network like Faceable, twitter Mobile technology All age people Mobile APS, social network, text 3. Choose a business you know well or a case study of a business which uses direct marketing e. G. Cafe using Faceable, Salesrooms, a business which uses Trade, Auckland Council, Family Planning, NZ Heart Foundation, CAB Bank, Anyway. Describe it briefly. We have chosen CAB Bank. CAB Bank offers bank accounts, personal and home loans, savvier, investments, foreign exchange, insurance, internet banking, credit cards and online banking. 4. Identify one growth direct marketing trend that your chosen business uses e. G online marketing, telemarketing, face-to-face, social networking, direct mail. Refer to this trend and the case study you have chosen in your assignment and presentation. The growth of direct marketing trend of CAB Bank offers direct mail service to their customers, online banking or internet banking. They send mail or letter on their postal address to inform about their account and investment. Regularly (once in a month) they send the user bank account statement to their customers. Have chosen? Give 3 benefits for buyers and 3 benefits for sellers. Answer for buyers: Availability of credit. Privacy Time saving Interactivity. Benefits for seller are: Target market selectivity. Ability to build customer relationship. Ability to maintain privacy of marketing programs. Convenience Time saving. – Benefits 6. What are the ethical issues or public policy issues for the direct marketing trend you have chosen? Give 3 examples of ethical issues or public policy issues. Answer- There is four ethical issues that CAB Bank should keep in mind while using direct mail marketing methods: Payment security- Bank must have a very tight security system because in our society there are so many high professional hacker who can do something wrong by take out money from the customers account. Spamming: Bank should make conversation with the customers while someone (customers) doing big amount transaction or send them e-mail regarding their accounts information. Terms and conditions-Bank should tell their customer about terms and conditions of ann. before opening a new account regarding how much they have to pay credit card interest rate and in how many days customers have to pay funds to them, how much transaction takes time. Agreements and contracts-Banks should send all copies of all relevant documents, agreements, contracts and advice of legal rights on the customer’s postal address. 7. Explain the use of digital technology and databases for your direct marketing trend. Answer- CAB bank use digital technology and database for direct marketing trend as in following ways- Digital technology database in direct mail CAB bank uses New Zealand post database to find new customers with quality data including names and addresses as well as new market. CAB advertising in their own website. CAB bank mainly target people of every age group like students, working people, unemployed, and old age people. CAB bank update existing customers database. CAB bank provides several loans to customers such as Business loan, Home loan, Car loan etc. At low interest rates. They offers online and internet banking as well. 8. Thinking about digital technology and databases explain how your direct marketing trend fits into marketing mix strategies. Talk about price, promotion, product, people and distribution. Answer: People- CAB target every age people like students, working people, employment, old age people. But they mainly target the people of age group 28-35 because most of on Youth, advertising on the back of bus, at bus stands and we can see big poster on roads. Product- CAB bank provide 100% home loan on low interest rate to customers. Credit cards on low interest rates, debit cards. 9. What products or services are offered by your case study business using the direct marketing trend you have identified in question 4? Analyses the pricing of these rodents – are the prices competitive? Answer- CAB bank offers 100% home loan on low interest rate to customers. Credit cards on low interest rates, debit cards. Competitors of CAB bank are ANZA bank, WESTWARD, and BENZ bank. The prices are very competitive because every bank wants to attract customers by providing loans on very cheap rates and on low interest rates. Fixed Homes lone BANKS For 12 months For 24 months CAB sank 5. 15% 5. 70% ANZA sank 5. 19% 5. 95% So we can see that CAB bank provide home loans on cheap rates. 10. Describe the segments of the market which are targeted by your direct marketing rend. Explain how different types of promotion are targeted to different markets. (Single segments, multiple segments and aggregate) Answer- CAB bank uses single segment marketing and mainly targets and motivate people of specific age group of 28-35 because their earnings are higher than others and most of the people of this age group are working. CAB Bank offers direct mail service to their customers. They provide all useful information to motivate them in the mail. CAB Bank also provides 100% loans to their customers at cheap interest rate than other competitors in the market. They provide latest or up to date useful information on their website and they update website continuously. They advertise on social network like Faceable, Twitter, Youth because usually young generations use this social website. 1 1 . What level of service would you recommend for these target markets? How will this service build and maintain customer relations? Answer- CAB bank provide 100% loan to customers for their satisfaction and they give proper information about their services and terms and conditions so that they can make a good relationship with their customers and finally CAB bank have a good reputation in the market. According to us, to attract more customers the service should be very fast, provide 100% security to the customers, prices should be lower than other competitors. CAB Bank build and maintain their customers by hiring more staff so that customers get fast developers and it specialists who can concentrate on security because these are the components with they can get customer loyalty. 12. Explain how products or services advertised by your direct marketing trend are distributed to the target market. Answer – CAB bank have good reputation in the market because they advertise about their services in many different ways: They advertise on social networks to young generation on Faceable, Twitter, Youth etc because mainly young use these social websites. CAB Bank advertisement on buses, bus stops and big poster on the roads. CAB bank updates their own website about their services. CAB bank advertise on shops according to the community of people like Indian, Chinese, Maori people etc. CAB bank offer direct mail services to the customers. CAB bank sent account information to their customers once in a month to keep them update or aware about their bank transactions CAB provide loans to customers at cheap interest rate than others in the market. BANKS How to cite Asb bank, Papers

Short Biography George F. Handel free essay sample

George F. Handel, a man born in the same time as Johann Sebastian Bach, has been recognized as one of the most underrated Baroque composers. Handel was born in the same time as Bach and only 50 miles away. This could largely be related to the reason why Handel Is so underrated. Handel spent a large part of his childhood sneaking away and playing Instruments behind his fathers back. With his mothers assistance, Handel learned how to play the organ and eventually won his fathers consent to study music.Success In music as a child led him o compose pieces and write operas. In the early part of Handels life he spent time playing the organ for the Calvinist Cathedral. After his stay with the Calvinist Cathedral, Handel played violin and harpsichord for the only opera company In Germany that existed outside the royal courts, and also taught private lessons. We will write a custom essay sample on Short Biography: George F. Handel or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Having inspiration from playing in an opera, George Handel wrote his first opera, Elmira In 1704. Handel found great success In his opera.The opera was performed twenty times in total until its place was Shelled 2 George Handel moved to Italy in 1706 where he gained a wealth of knowledge on setting Italian lyrics to voice. In 1710, Ego Handel was appointed Experimentalist at Hanover, but soon took leave to London. Then, in 1719, he became musical director of the Royal Academy of Music. Much of Handels time during the sasss and sasss was spent composing operas. While in the midst of his operas, Handel found the time to compose many other works. During the last few years of the sasss, Handles operas were not as successful.Facing his own mortality in the opera world, Handel responded by focusing more on oratorio. Handel is best known for his usage of oratorios, choral dramas that emphasize arias and recitations. His use of choruses and religious sentiment in these pieces evolved into new form of musical entertainment. Similar to operas, but devoid of scenery, the oratorio became a genre of its own. George Handels focus on composing paid off when he composed the wildly successful oratorio, Messiah which was originally sung by a choir of 16 and an orchestra of 40.Tickets sold for atrocious amounts and music lovers publicized it constantly. Handel left Dublin for the Shelled 3 premiere of the piece. Unfortunately, Messiah was unsuccessful as audiences could not acclimate themselves to Handels use of prose instead of a poetic text. Handel was a unique musician who did not limit chamber music as well. Handel endured changes in his public life repeatedly throughout his career. Unfortunately, towards the close of his life he suffered from paralytic strokes and cataracts that ultimately left him blind.Despite his inability to see, Handel continued to perform and conduct. He was an inspiration to other composers and musicians and died shortly after a performance of Messiah. Beethoven admired Handels strength and creativity. Beethoven is quoted as saying, Handel is the greatest composer who ever lived. I would bare my head and kneel at his grave (1824). It would seem as if the earlier saying of Handel being one of the most underrated composers would be untrue.

Liberty Shoes Franchise Cost Essay Example

Liberty Shoes Franchise Cost Essay This report discusses the detail of 1) Bata’s main line of business. 2) Its main competitors and their value chain comparison. 3) Strategy the company is following. 4) Current Costing System of the company. 5) Decision making on the basis of cost and information. 6) Decisions are being taken using management accounting information. To summarise the above points we know that Bata is the fastest growing footwear brand in the country with a presence across 400 cities.The brand offers a wide range of comfortable, stylish and trendy footwear at affordable prices, ensuring there is something in the collection for everyone. The USP of the brand lies in the fact that they have successfully made fashion and durability so affordable and accessible to all. This explains why Bata India sells over 45 million pairs of footwear every year and serves over 120,000 customers every day. Today, Bata India is the largest retailer and leading manufacturer of footwear in India.Bata’s main com petitors are Mirza Intl, Liberty Shoes, Crew B. O. S; Bhartiya Inter. In this report we have compared the Value chains of Bata India Ltd and liberty Shoes Ltd which says that Bata has a competitive advantage over Liberty shoes. Bata follows backward integration and are not dependent on some third party for procurement of raw materials which makes it cost effective. Apart from this Bata has a huge competitive advantage over Liberty in the area of sales and distribution channel. Bata follows Cost leadership strategy.The company enjoys the highest market share in India and this is evident from the fact that the total retail presence of the company currently is more than thrice that of its closest competitor (Liberty: 381 stores). Bata has over 15% market share in Organized Retail market and around 6. 5% share in unorganized retail. Bata is produces its own raw material to improve its profitability. Bata reduces its cost by demand based production, setting up manufacturing base in tax-f ree locations, using different mix for footwear production with cheaper raw material.Also, they started cutting some cost through sales and distribution network, which is really huge distribution network. Bata earlier concentrated only on manufacturing footwear and selling them anyhow but in recent times it has changed its image of the production oriented company to affordable, market driven, fashion conscious, lifestyle brand and hence the decision to reposition. The Company has been focusing on consumers and market demand which will reduce inventories and improve sales-to-stock turnover. Bata has also adopted cost cutting strategies without any compromise on style, quality and design.Management Accounting Project: Company selected – Bata India Ltd. a. What is the company’s main line of business and which sector? Bata India is the largest retailer and leading manufacturer of footwear in India and is a part of the Bata Shoe Organization. b. Who are the main competitors ? Bata India’s main competitors are Mirza Intl, Liberty Shoes, Crew B. O. S; Bhartiya Inter. Bata has the highest market share compared to all its competitors. c. Try to compare and contrast the value chains of the two companies.Value Chain Analysis describes the activities that take place in a business and relates them to an analysis of the competitive strength of the business. The activities of a business could be grouped under two headings: (1) Primary Activities those that are directly concerned with creating and delivering a product (e. g. component assembly) (2) Support Activities not directly involved in production, may increase effectiveness or efficiency. The following come under support activities: Procurement Technology Development Human Resource management Firm infrastructureIt is rare for a business to undertake all primary and support activities. BATA INDIA LTD. : Operations (Backward integration)- Company’s own tanneries located in Batanagar and Mokame hghat insures uninterrupted supply of raw material. Now they are not dependant on some third party for procurement of raw material. Sales and distribution- Bata operated through exclusive chain of executive own and franchise stores located in prime location country wide. Bata owns network of 300 exclusive wholesalers who serviced 30,000 retail outlets throughout country.Overall it has over 1,600 showrooms, 27 wholesale depots and 8 distribution centers across the country. Technological resources- In 2004, Bata installed point of sale management information system (POS), for providing sales and inventory information across the company’s stores. This provides company to plan production and optimize inventory level. LIBERTY SHOES LTD. : Technology – It has introduced a new material called TPU (Thermo Plastic Urethane), for high quality footwear, into the country. This material has better properties than PVC or TPR (conventional materials used for footwear).Liberty has als o been instrumental in introducing EVA (Ethyl Vinyl Acetate), which is a direct injection moulding used for making sole for the first time in Asia. This technology uses very light material amp; the footwear is made with the direct injection system. Liberty also pioneered the PU (Poly Urethane) Technology in India for the footwear industry. Besides these Thermo Plastic Elastomer has been developed for the first time in India at Liberty. A CAD/CAM design centre is in place at Liberty. The Sympatex waterproof technology in footwear was pioneered by also Liberty.Liberty is also the first company to market PPE products for safety purpose. Operations- Gharaunda is the first plant of its kind in this part of Asia that is equipped with Desma machines for PU Direct Injection Moulding. Using PUF technology and Computer Aided Systems this vertically integrated plant produces Industrial Safety Shoes that are made to European standards. Sympatex TEX booties as well as ordinary booties are also m ade here. Beside these Gharaunda has a design centre where an ambitious team of young designers working in tandem with experienced technologists. . Which strategy do the companies follow? Cost Leadership, Differentiation or Focus? Bata India Ltd. follows Cost Leadership strategy. Cost optimization and margin improvement: The Company is focusing on margin improvement and cost effectiveness programs which have started yielding results. The Company has initiated strict control on costs in purchases and outsourcing and is looking at global sourcing for raw materials to improve the net realization. The Company has also been clearing old merchandize through discount sales, write offs, etc. hich will enable it to focus on improving sales. e. The reflections about the current costing systems of the company? Currently the company is mainly focusing mainly on cost reducing strategies which are as follows: 1. Cost optimization: Strict control on costs in purchases and outsourcing. It is produ cing its own raw materials to improve its profitability. 2. Demand based production: The Company is focusing on consumers and market demand which will reduce inventories and improve sales-to-stock turnover. 3.Tax-free zone manufacturing base: After Himachal Pradesh and Uttaranchal the company is looking at and negotiating with the third party manufacturing facilities in two other tax-free states of Assam and Jammu and Kashmir. 4. Cost-cutting: Raw material used for used for 33% of total cost. Now Bata identified this problem and started using different mix for footwear production with cheaper raw material. Also, they started cutting some cost through sales and distribution network, which is really huge distribution network. f. How do the companies manage cost and use the information for decision making and control?Cost management in BATA : 1. BATA tried to reduce the costs of raw material. For this it tries to use different mix for footwear production with cheaper raw material. 2. I t also tried to reduce costs through sales and distribution network which is a very huge distribution network. So they continued to invest in expanding retail business. 3. They also tried to generate skilled manpower and cut costs through manpower reduction. 4. They reduced the inventory costs by clearing the existing merchandize by offering discounts. g. What decisions are being taken using management accounting information? 1. Decision to reposition:Bata earlier concentrated only on manufacturing footwear and selling them anyhow but in recent times it has changed its image of the production oriented company to affordable, market driven, fashion conscious, lifestyle brand and hence the decision to reposition. 2. Decision to produce based on logistics and demand: To optimise the utilisation of production facilities the logistics team focuses on obtaining orders from the market for the best selling designs and sizes and ensures that all raw materials are available in the factories we ll in time so that the Company can produce and place in shops the products that consumers want.Thus the Company has been focusing on consumers and market demand which will reduce inventories and improve sales-to-stock turnover. 3. Training and restructuring the frontline sales force: The Company has reorganized its front line sales force. It has undertaken an intensive training programme for its shop assistants and managers to ensure excellence in service to customers. It has also undertaken a rural marketing thrust wherein its reach is rapidly growing. It is recruiting managers with fresh ideas to inspire and empower the workforce with the requisite skills. . Bata uses technology like installation of point of sale management information system to keep an update about the inventory level, sale figure etc. 5. Bata also adopted the cost cutting strategy through use of different mix of raw materials for footwear production and also through sales and distribution but without any comprom ise on the style, quality and design of the product as it endeavours to break the myth of price factor by producing economy range of good quality and stylish products.RECOMMENDATIONS: ) The main recommendation we can give Bata is to repositioning itself. In India we still believe that Bata is just a company which produces footwear for school goers, office goers and regular use footwear like slippers and snickers. Bata is still trying to change its image of production oriented company to affordable, market driven, fashion conscious, lifestyle brand. Today they have a huge shoe line with a huge range of new designs on offer. To name a few they are Marie Claire, Weinbrenner, North Star, Power, Hush Puppies, Dr.Scholls, Ambassador, Bubblegummer etc but only a few segment of people know about this. So Bata must back their campaign through TVC’s, print media and word of mouth. 2) According to the survey conducted by Bata in African continent it was observed that people were not wea ring shoes at all. This means that there is a high scope of marketing shoes in African continent as no one has shoes. References: www. bata. in www. wikinvest. com www. moneycontrol. com www. inrnews. com www. scribd. com Liberty Shoes Franchise Cost Essay Example Liberty Shoes Franchise Cost Essay This report discusses the detail of 1) Bata’s main line of business. 2) Its main competitors and their value chain comparison. 3) Strategy the company is following. 4) Current Costing System of the company. 5) Decision making on the basis of cost and information. 6) Decisions are being taken using management accounting information. To summarise the above points we know that Bata is the fastest growing footwear brand in the country with a presence across 400 cities.The brand offers a wide range of comfortable, stylish and trendy footwear at affordable prices, ensuring there is something in the collection for everyone. The USP of the brand lies in the fact that they have successfully made fashion and durability so affordable and accessible to all. This explains why Bata India sells over 45 million pairs of footwear every year and serves over 120,000 customers every day. Today, Bata India is the largest retailer and leading manufacturer of footwear in India.Bata’s main com petitors are Mirza Intl, Liberty Shoes, Crew B. O. S; Bhartiya Inter. In this report we have compared the Value chains of Bata India Ltd and liberty Shoes Ltd which says that Bata has a competitive advantage over Liberty shoes. Bata follows backward integration and are not dependent on some third party for procurement of raw materials which makes it cost effective. Apart from this Bata has a huge competitive advantage over Liberty in the area of sales and distribution channel. Bata follows Cost leadership strategy.The company enjoys the highest market share in India and this is evident from the fact that the total retail presence of the company currently is more than thrice that of its closest competitor (Liberty: 381 stores). Bata has over 15% market share in Organized Retail market and around 6. 5% share in unorganized retail. Bata is produces its own raw material to improve its profitability. Bata reduces its cost by demand based production, setting up manufacturing base in tax-f ree locations, using different mix for footwear production with cheaper raw material.Also, they started cutting some cost through sales and distribution network, which is really huge distribution network. Bata earlier concentrated only on manufacturing footwear and selling them anyhow but in recent times it has changed its image of the production oriented company to affordable, market driven, fashion conscious, lifestyle brand and hence the decision to reposition. The Company has been focusing on consumers and market demand which will reduce inventories and improve sales-to-stock turnover. Bata has also adopted cost cutting strategies without any compromise on style, quality and design.Management Accounting Project: Company selected – Bata India Ltd. a. What is the company’s main line of business and which sector? Bata India is the largest retailer and leading manufacturer of footwear in India and is a part of the Bata Shoe Organization. b. Who are the main competitors ? Bata India’s main competitors are Mirza Intl, Liberty Shoes, Crew B. O. S; Bhartiya Inter. Bata has the highest market share compared to all its competitors. c. Try to compare and contrast the value chains of the two companies.Value Chain Analysis describes the activities that take place in a business and relates them to an analysis of the competitive strength of the business. The activities of a business could be grouped under two headings: (1) Primary Activities those that are directly concerned with creating and delivering a product (e. g. component assembly) (2) Support Activities not directly involved in production, may increase effectiveness or efficiency. The following come under support activities: Procurement Technology Development Human Resource management Firm infrastructureIt is rare for a business to undertake all primary and support activities. BATA INDIA LTD. : Operations (Backward integration)- Company’s own tanneries located in Batanagar and Mokame hghat insures uninterrupted supply of raw material. Now they are not dependant on some third party for procurement of raw material. Sales and distribution- Bata operated through exclusive chain of executive own and franchise stores located in prime location country wide. Bata owns network of 300 exclusive wholesalers who serviced 30,000 retail outlets throughout country.Overall it has over 1,600 showrooms, 27 wholesale depots and 8 distribution centers across the country. Technological resources- In 2004, Bata installed point of sale management information system (POS), for providing sales and inventory information across the company’s stores. This provides company to plan production and optimize inventory level. LIBERTY SHOES LTD. : Technology – It has introduced a new material called TPU (Thermo Plastic Urethane), for high quality footwear, into the country. This material has better properties than PVC or TPR (conventional materials used for footwear).Liberty has als o been instrumental in introducing EVA (Ethyl Vinyl Acetate), which is a direct injection moulding used for making sole for the first time in Asia. This technology uses very light material amp; the footwear is made with the direct injection system. Liberty also pioneered the PU (Poly Urethane) Technology in India for the footwear industry. Besides these Thermo Plastic Elastomer has been developed for the first time in India at Liberty. A CAD/CAM design centre is in place at Liberty. The Sympatex waterproof technology in footwear was pioneered by also Liberty.Liberty is also the first company to market PPE products for safety purpose. Operations- Gharaunda is the first plant of its kind in this part of Asia that is equipped with Desma machines for PU Direct Injection Moulding. Using PUF technology and Computer Aided Systems this vertically integrated plant produces Industrial Safety Shoes that are made to European standards. Sympatex TEX booties as well as ordinary booties are also m ade here. Beside these Gharaunda has a design centre where an ambitious team of young designers working in tandem with experienced technologists. . Which strategy do the companies follow? Cost Leadership, Differentiation or Focus? Bata India Ltd. follows Cost Leadership strategy. Cost optimization and margin improvement: The Company is focusing on margin improvement and cost effectiveness programs which have started yielding results. The Company has initiated strict control on costs in purchases and outsourcing and is looking at global sourcing for raw materials to improve the net realization. The Company has also been clearing old merchandize through discount sales, write offs, etc. hich will enable it to focus on improving sales. e. The reflections about the current costing systems of the company? Currently the company is mainly focusing mainly on cost reducing strategies which are as follows: 1. Cost optimization: Strict control on costs in purchases and outsourcing. It is produ cing its own raw materials to improve its profitability. 2. Demand based production: The Company is focusing on consumers and market demand which will reduce inventories and improve sales-to-stock turnover. 3.Tax-free zone manufacturing base: After Himachal Pradesh and Uttaranchal the company is looking at and negotiating with the third party manufacturing facilities in two other tax-free states of Assam and Jammu and Kashmir. 4. Cost-cutting: Raw material used for used for 33% of total cost. Now Bata identified this problem and started using different mix for footwear production with cheaper raw material. Also, they started cutting some cost through sales and distribution network, which is really huge distribution network. f. How do the companies manage cost and use the information for decision making and control?Cost management in BATA : 1. BATA tried to reduce the costs of raw material. For this it tries to use different mix for footwear production with cheaper raw material. 2. I t also tried to reduce costs through sales and distribution network which is a very huge distribution network. So they continued to invest in expanding retail business. 3. They also tried to generate skilled manpower and cut costs through manpower reduction. 4. They reduced the inventory costs by clearing the existing merchandize by offering discounts. g. What decisions are being taken using management accounting information? 1. Decision to reposition:Bata earlier concentrated only on manufacturing footwear and selling them anyhow but in recent times it has changed its image of the production oriented company to affordable, market driven, fashion conscious, lifestyle brand and hence the decision to reposition. 2. Decision to produce based on logistics and demand: To optimise the utilisation of production facilities the logistics team focuses on obtaining orders from the market for the best selling designs and sizes and ensures that all raw materials are available in the factories we ll in time so that the Company can produce and place in shops the products that consumers want.Thus the Company has been focusing on consumers and market demand which will reduce inventories and improve sales-to-stock turnover. 3. Training and restructuring the frontline sales force: The Company has reorganized its front line sales force. It has undertaken an intensive training programme for its shop assistants and managers to ensure excellence in service to customers. It has also undertaken a rural marketing thrust wherein its reach is rapidly growing. It is recruiting managers with fresh ideas to inspire and empower the workforce with the requisite skills. . Bata uses technology like installation of point of sale management information system to keep an update about the inventory level, sale figure etc. 5. Bata also adopted the cost cutting strategy through use of different mix of raw materials for footwear production and also through sales and distribution but without any comprom ise on the style, quality and design of the product as it endeavours to break the myth of price factor by producing economy range of good quality and stylish products.RECOMMENDATIONS: ) The main recommendation we can give Bata is to repositioning itself. In India we still believe that Bata is just a company which produces footwear for school goers, office goers and regular use footwear like slippers and snickers. Bata is still trying to change its image of production oriented company to affordable, market driven, fashion conscious, lifestyle brand. Today they have a huge shoe line with a huge range of new designs on offer. To name a few they are Marie Claire, Weinbrenner, North Star, Power, Hush Puppies, Dr.Scholls, Ambassador, Bubblegummer etc but only a few segment of people know about this. So Bata must back their campaign through TVC’s, print media and word of mouth. 2) According to the survey conducted by Bata in African continent it was observed that people were not wea ring shoes at all. This means that there is a high scope of marketing shoes in African continent as no one has shoes. References: www. bata. in www. wikinvest. com www. moneycontrol. com www. inrnews. com www. scribd. com