Nursing Information Systems Survey

Nursing Information Systems Survey Study of Nursing Information Systems (NIS) in teaching hospital of Zahedan University of Medical Sciences Leila Erfannial Msc1,Yousef Mehdipour PhD 1,Afsaneh Karimi Msc 1,Ayeshe Zarei Bs 1,Nahid Mehrabi Msc 2 ABSTRACT Purpose: Nurses are one of the biggest providers in health industry that effect directly on health service quality and outcomes. Nurses need correct information in correct time to have an effective service for patient and other member of health society. Nursing information system (NIS) is subsystem of hospital information system that can help nurse to have better performances. The main goal of this study is evaluation of nursing information system in teaching hospital of Zahedan according standard criteria. Materials and Methods: This research is based on a descriptive – cross sectional study that has done on 2013.Nursing information system of 4 teaching hospital in Zahedan were evaluated. For data gathering, we use a checklist that its reliability and validity was verified. Results: According our result, NIS of our study has met 42.19% of priority in general scopes, 72.33% for nursing data set, none of them had classification system standards. They had 45% of nursing data register priorities and 61.12% of report requirement was met. Conclusion: According our system weakness in general aspects, data register and data classification, we propose educational package such as workshops, classes and bulletin for nurses in hospitals toward optimal using of NIS. In other hand , provide nurses with enough hardware requirements , management supervision on using system , provide NIS systems by nursing classification standards and contribution of nurses in selection and implementation of this system is suggested. Keywords: nursing information system; hospital information system; nurse INTRODUCTION There is an increasing growth in information production in different sciences and theqnics, so the management of these volumes of information is very difficult. Information technology is a useful tool for management and useful application of this information. Health industry has faced with increasing rate of information generation that are multiple and complicated in nature1. So health information technology can help this high-demanded industry to manage information. Health information systems are some kinds of tools that integrate and communicate patient data and information and also can process the data and make some new information2. Nurses are one of the biggest providers in health industry that effect directly on health service quality and outcomes. Nurses need correct information in correct time to have an effective service for patient and other member of health society3. Nursing information system (NIS) are subsystem of hospital information system that can help nurse to have better performances, more nursing knowledge and make available data and information for nurses to have a role in health policy making and also decision making around health society and patients4. Furthermore, NIS can participate in hospital information process so lead to a better communication between health care team in hospital 5 . Margaretconclude that using NIS in hospital has a positive effect on information quality that provide by nurses6 .Ammenwerth state that NIS lead to better and more complete documentation of patient information and also better quality of information process5 .Toolabi in her study conclude that optimization of hospital information system would lead to a significant progress in nursing care average and better communication between nurses , patient and health care team and consequently patient more truth to health system ,health services and nurses, more patient family satisfaction and at the end , decrease patient claims7. Zahedan, the capital city of a province in southeast of Iran uses hospital information system in teaching hospital. Nursing information system is one this system module that use in these hospitals. So the basic objective of this study is to evaluate Nursing information system according standard indexes in four sections: general specification of systems, nursing data set , nursing nomenclature and classification specification , documentation registration and reporting specification of systems. MATERIALS AND METHODS This research is based on a descriptive – cross sectional study that has done on 2013.nursing information system of 4 teaching hospital in Zahedan were evaluated. For data gathering, we use a checklist that its reliability and validity was verified. Checklist has 5 section at whole: section 1 has some questions about the system, vendor and some general information about NIS module, section 2 was about general specification of nursing information system. The questions has two answers yes or no.this section involve 23 question about patient care process,11 about ward management process, 10 about communication process and 1 question research and education process.in section 3 , we have some questions about nursing data set that involve 5 question about nursing care data specification, 15 about patient data specification and 14 about service providing data specifications. Section 4 has some question about nursing nomenclature and classification data specification with 25 questions and in section 5 nursing data, registration and reporting requirements were evaluated by 6 questions about personnelreport, 14 questions about clinical report and 3 about financial report. The researchers attended in hospitals and by deep interviewing and also direct observation of systems, gather information and register in checklists. Supervisor of hospital, health information technologist and some professional nurse who uses NIS and familiar with the potential of system was interviewed; furthermore, during interview the researchers can observe the NIS and its functions. After gathering information, we use descriptive statistics to analysis our data by using Excel 2010 tables. RESULTS According our study, general specification of our NIS was evaluated in 5 aspects and 4 hospitals.(table 1) At whole, the frequency of patient care process data specification was 44/56%, ward management data specification was 31.81%, communication process data specification 47.5% and education and research data specification was 50% in our society research. Nursing data set was evaluated in 4 aspects in 4 hospitals: nursing care data set , patient data set, service data set (table 2) According our study , nursing care data set specification was 40% , patient data set specification was 71.66% and service data set specification was 84%. None of our NIS , has nursing classification standards specification data. Data registration and reporting specification data was evaluated in 4 aspects.(table 3) DISCUSSION Information technology making a great service for nurses to perform their tasks8. According our result, by using NIS in all hospital, nurses can receive patient demographic data from admission,discharge,and transmission (ADT) system of hospitals and also can register of different request such as laboratory tests, radiology and pharmacy services. And also they can observe laboratory and radiology results. But none of NIS support nursing evidence based and alert variances from normal patterns. According Ammenwerthstudy, after using information systems, nurses report more quickly patient data documentation, better information monitoring and progress in patient information legibility5. Kossman state that electronic health record implementation in hospital lead to decrease inter-department communication and promote critical thinking between nurses9. Making electronic communication between different parts of hospital is one of the most important capabilities of hospital information systems. According our study, by using nursing information system, in all hospital, nurses can schedule the admission of patients in their wards. Nurses in hospitals can access to information in every place of hospital. In hospital Cand D , nurses can transmit all information by NIS when changing their shifts. According Hinsonstudy , using NIS would lead to the time increasethat nurses spend on patient direct care (10.66%) ,verbal communication 19.33% decrease and mean time for reviewing data 8.9% increase10. Standard NIS needs nursing concepts standards and nursing data standards3. Without unified nursing language , internal data integration and external connection of information would disappear when information are shared and also there would be some problem for clinical decision support.in other hand , nursing information are unstructured generally , so if we don’t use a standard unified language , the retrieval of information would be difficult11. Result of our study show that, none of NIS in Zahedan hospital use standard nursing classification. This issue is very similar to Ahmadi research, they suggest standard nursing classification system for standardization of nursing data and concept to facilities retrieval of information that register in nursing information system12. All NIS in our study, register patient demographic data , nursing diagnostic data and data about service provided by nurses can record ECG data.in hospital C and D , patient vital signs and input-output liquid balance data , can enter to the terminal near patient bed. Anderson state that a standard nursing data set should involve nursing diagnostic data , nursing intervention , nursing outcome and intensity of nursing services and declare , by using such standard data set , management of nursing service cost , supporting of resources that allocated to the nurses , nursing knowledge developed and at the end nursing nursing profession would be promoted13. Making different reports is one of basic management capability of nursing information system that can provide valuable information about personnel productivity, budget management and nursing workload management in different shifts14. In hospital A,B and D , NIS making schedule for personnelshifts. All NIS , can make clinical reports such as laboratory and pathology report and reports about admitted or discharged patients. In Ahmadi study, reporting specification data was met 20.4%,63.5% and 85.2% in personnel , clinical and financial reports4. CONCLUSION Nurses have a great role in health care systems so documentation of their services would be very easy by using nursing information system.so if we want to implement an effective NIS , at first , we should implement a powerful HIS as an infrastructure for any hospital ward subsystem. Nurses are the biggest group of NIS users , so nurses computer literature promotion , has an important role in success and acceptance of NIS. So educational workshop and classes for nurses in hospital would be helpful to make better utilization of nursing information system also increasing inter-hospital communication between nurses and health information technologist would have a helpful tool for transmitting professional knowledge between these groups. Using nurse’s knowledge and skills in all phase electronic system development and implementation and courage electronic health systems developer to use this knowledge in their production is an essential item for successfulness of NIS and systems li ke that. Since we don’t have any national nursing standard classification and nomenclature , prepare , provide an standard unified system according national requirements is another important factor for implementation and usage of NIS and at whole , establishment some professional workshop that has different different profession such as nursing , health information technology , policy making and so on , to start and monitored special effort about nursing information system requirement , development and implementation is very important. ACKNOWLEDGEMENTS The authors are grateful to nurses and health information technologist of educational hospital affiliated to Zahedan University of medical sciences who kindly participated in this study. REFERENCES 1.Bitaraf E, Riazy G. comprehensive hospital information system. iranian ministry of health,care and education 2006. 2.Yoder-wise PS. Leading and Managing in Nursing. second ed: St. Louis: Mosby; 1999. 3.Organization PAH, Organization WH. BuildingStandard-BasedNursing Information Systems. Washington: PAHO Library Cataloguing in Publication Data; 2000. 4.Ahmadi M, Habibi Koolaee M. Nursing Information Systems in Iran. HAKIM. 2010 5.Ammenwerth E, Rauchegger F, Ehlers F, Hirsch B, Schaubmayr C. Effect of a nursing information system on the quality of information processing in nursing: An evaluation study using the HIS-monitor instrument. International journal of medical informatics. 2011;80(1):25-38. 6.Verkerke M. Information Quality of a Nursing Information Systemdepends on the nurses: A combined quantitative andqualitative evaluation. international journal of medical informatics 2012;81:662–73. 7.Toolabi T, Vanaki Z, Memarian, improving hospital information system in cardial care unit, yafteh. 2012;14(5):83-92 8.Sadeghi R. Informatics applying in nursing; education, research and care. Iranian Quarterly of Education Strategies. 2012;5(3):199-206 9.Kossman SP. Perceptions of impact of electronic healthrecords on nurses’ work. healthtechnology information. 2006;122:337-41. 10.Hinson DK, Huether SE, Blaufuss JA, Neiswanger M, Tinker A, Meyer KJ, et al., editors. Measuring the impact of a clinical nursing information system on one nursing unit. Proceedings of the Annual Symposium onComputer Application in Medical Care; 1993: American Medical Informatics Association. 11.BowlesKH. the barriers and benefits of nursing information system. computer in nursing. 1997;15(4):191-6. 12.Ahmadi M, Rafiee F, Hosseini F, Habibi kolaee M. information and structure requirements for nursing data classification in computerized systems. hayat. 2011;17(1):16-23 13.Anderson B, Hannah KJ. A Canadian nursing minimum data set: a major priority. Canadian journal of nursing administration. 1992;6(2):7-13. 14.Sadoughi F, Ghazisaeid M, Mehraji M, Kimiafar Kh. health information management technology. first edition ed. Tehran: Jafari; 2011. Table1.frequency percentage of NIS general data specification in different hospital D C B A 17/52% 95/86% 73/21% 39/17% Patient care process 63/63% 36/36% 09/9% 18/18% Ward management process 50% 90% 30% 20% Communication process 100% 100% 0 0 Education and research process Table2.frequency percentage of nursing data set in different hospital. D C B A 60% 100% 0 0 Nursing care data set 60% 33/93% 60% 33/73% Patient data set 85/92% 57/78% 57/78% 71/85% Provided services data set Table3.frequency percentage of reporting data specification in different hospital. D C B A 33/33% 0 100% 33/83% Personnel report 71/85% 28/64% 28/64% 71/35% Clinical report 0 100% 100% 0 Financial report

Critical Analysis of Drugs Essay

Drugs and alcohol use has been a common and consistent problem in the United States for quite a long time. From the prohibition era in the 1920’s to the common drug use seen in the 1970’s, we have always seen a problem that needs to be addressed. An array of scholars, from all the disciplines, have each experimented and researched this topic in their own unique ways. The natural sciences take a purely scientific approach by hypothesizing and using the scientific method to research and made evaluative claims based on experiment and observation as shown in the article â€Å"Relationship between Vigorous Exercise Frequency and Substance Use Among First-Year Drinking College Students†. Social Science is similar because it also uses hypotheses and the scientific method to observe and evaluate experiments, but at the same time uses theory critique and discussion methods as seen in the article â€Å"Decisional Balance and Collegiate Drinking†. The Humanities take a very difference approach to experiments and research than the natural or social sciences. The Humanities utilize analysis and interpretation in their approach and provide very subjective results to their studies as seen in, â€Å"Associations Between Aspects of Spiritual Well-Being, Alcohol Use, and Related Social-Cognitions in Female College Students†. All of these techniques give us a better understand of the subject as a whole by exposing us to all the different views of a single topic. See more: how to write a critical analysis outline Drugs and alcohol use, particularly in college students, in a continuously rising issue in our current society and is gaining more notice in recent years because of the rise in college student awareness. It is a pressing issue that affects people’s health, lifestyle, and general well being and needs to be treated with attention and an open mind to help resolve its current issues. Part I. From the scholarly point of view, drug and alcohol use in the college setting is covered by all the disciplines with different attention on certain aspects by each respective discipline. A social science article, â€Å"Decisional Balance and Collegiate Drinking,† by Dr. Morgen delves into college students drinking habits, and why they act as they do. The articles purpose is to show the relationship between how students perceive their drinking and how bad it actually is. Dr. Morgen focuses on identifying the problem and evaluating it. This isn’t far off from the approach the Natural Science article, â€Å"Relationship between Vigorous Exercise Frequency and Substance Use Among First-Year Drinking College Students† by Dr.Moore and Dr. Werch. Their focus is to compare exercise habits among self identified drinkers and to come up with scientific explanations for their habits. Like Dr. Morgen, the study included asking questions about the students drinking habits and perceptions of their actions. But, unlike Dr. Morgen there is a more objective approach to the results and less room for interpretation. The Humanities article compares more with the Social Science article and contrasts with the Natural Science take on the subject. The article, â€Å"Associations Between Aspects of Spiritual Well-Being, Alcohol Use, and Related Social-Cognitions in Female College Students† focuses strictly on discussion and results to questions they presented to the women in their study. When comparing the Humanities article to the other two, you can see a difference in the materials covered and analyzed. The Humanities support its findings through their discussion and thoughts on the results, while the two science articles find support from empirical data. When looking at all three sources it is easy to realize how complex and broad drugs and alcohol are among the three disciplines. When we view the Natural Science article is it clear that the use of scientific sources are more prevalent than in the Humanities article. The Humanities utilize primary sources, where the Social Sciences use a mixture of methods found in both the Humanities and the Natural Sciences. All of these scholarly discussions demonstrate the complexity of the subject, while also exposing it from many different angles. Each article seems to approach the topic of drugs and alcohol by exhibiting several different opportunities for argument. Given that all three articles deal with three different disciplines it’s no surprise that each article comes to its respective conclusion by different rhetorical means. â€Å"Relationship between Vigorous Exercise Frequency and Substance Use Among First-Year Drinking College Students,† by Moore and Werch, works to indentify factors in college students drinking and exercise habits and link them together. Moore and Werch rely on logos to convey their results, given that the article is in the Natural Sciences it uses facts, statistics, and experiments to argue its results. This differs greatly from, â€Å"Associations Between Aspects of Spiritual Well-Being, Alcohol Use, and Related Social-Cognitions in Female College Students† by VonDras et al. because VonDras et al. make up the framework of their approach and argument by using credibility and reliable sources (ethos). The Social Science article, â€Å"Decisional Balance and Collegiate Drinking† by Dr. Morgen, is a combination of both approaches. The use of logical reasoning and experiments yield to logos, but at the same time the exploitation of reliable sources and trustworthiness demonstrate ethos as its rhetorical choice. The point of view of the three articles is first person because the authors are directly explaining the experiments methods, process, and discussion to the reader. Throughout the three sources there is a certain ethos connection because of the experimenters relying on honest input from their subjects in each experiment. Overall, all three articles state the importance of the positions they take, and relate their topics to some degree. All have in common a kind of moderation in how they appeal to an audience rhetorically. Each source uniquely represents its particular discipline through textual evidence, and its take on the subject at hand. The Humanities article, â€Å"Associations Between Aspects of Spiritual Well-Being, Alcohol Use, and Related Social-Cognitions in Female College Students† by VonDras et al. represents humanities perfectly because of its strong use of interpretation and analysis. This approach differs greatly from the â€Å"Relationship between Vigorous Exercise Frequency and Substance Use Among First-Year Drinking College Students† article, which uses more observation and the scientific method, which is very representative of the Natural Sciences. Once again incorporating some of both of the disciplines to represent its take is the Social Science article, â€Å"Decisional Balance and Collegiate Drinking†. There is clear use of scientific method and experiment, but you can also see interpretation and analysis in the conclusion discussion which talks about the students drinking habits and perceived benefits from consuming alcohol. The Natural Science article strays from its disciplines approach at times and seems to come across as a Social Science article. Its uses analysis and observation along with its hypothesis. The Social Science article, â€Å"Decisional Balance and Collegiate Drinking† is most typical to its specific discipline. It exemplifies traditional Social Science approaches to the experiment and discussion more wholly than the Natural Science and Humanities articles represent their topic. The least typical to its discipline is the Natural Science article, â€Å"Relationship between Vigorous Exercise Frequency and Substance Use Among First-Year Drinking College Students†. Though, as stated, it does use scientific approaches which represent the Natural Sciences, it also incorporates some Social Science attributes in its structure. This is dissimilar to the Humanities article, â€Å"Associations Between Aspects of Spiritual Well-Being, Alcohol Use, and Related Social-Cognitions in Female College Students† because as previously stated, VonDras et al. stuck to the proper methods in their research and represented the Humanities in a proper fashion. Taken as a whole, these three scholarly sources predominantly stick to their discipline and properly represent their respective disciplines. Part II. The importance of drug and alcohol use in the college setting has never been more important and relevant than it is now. Drug and alcohol use at the college level can have many detrimental effects on the future of our society. We, the college students in America, are the future of this country, and if we cannot be responsible enough to drink not in excess then how can we be trusted to continue to run this country smoothly. The three sources used from the three different disciplines all touch on important ideas related to the topic at hand. As stated in the Social Science article, â€Å"Decisional Balance and Collegiate Drinking† by Dr. Morgen, most of the college students that claim they have their drinking habits in control and receive lots of benefits from drinking fall into the DSM-IV-TR category for alcoholism. This is a relevant issue because it shows that college students who think they are responsible for their actions could easily have a disease and not even know it. We must strive to fix or at least help the issue that is in front of us by going straight to the matter. In the Natural Science article, â€Å"Relationship between Vigorous Exercise Frequency and Substance Use Among First-Year Drinking College Students† it states college students who exercise more are more likely to drink heavily. That seems highly counterproductive, but from the student’s point of view, they feel that if they work out and exercise they can drink as a reward for their efforts. This is a skewed way to look at it and should also be addressed. We don’t need to promote no drinking because that will simply not work, but we can push to inform people of the health risks and harm they do to their bodies by drinking heavily on a regular basis. This is a very relevant take on the subject because it alerts the reader of the things they found and provides unbiased, correct information on the topic of drinking amongst college students. The Humanities article, â€Å"Associations Between Aspects of Spiritual Well-Being, Alcohol Use, and Related Social-Cognitions in Female College Students† approaches the subject from a different angle but still covers useful and relevant material to use and discuss. Its main idea is talking about how religion and spirituality effect their views and habits of drinking. The study found that religious affiliation and aspects of spiritual well being are moderators of behavior that lead to alcohol prevention. The level of awareness of the issue of alcohol use of all three scholarly sources seems to be very high. They all selected their topic of research to find definitive results about the use of alcohol and its effects on the people who abuse it. There seems to be a suitable amount of attention given, which is good because it seems that a large group of people are unaware of the negative aspects on their lifestyle and health of heavy drinking and drug use. We should be focused strongly on the issue more than the discipline we are reading it from. All the disciplines have unique approaches to their discussions but they still head towards the same issue that we should be focused on. All three of the sources seem to stay focused and never stray from alcohol use as their main topic. The Social Science article, â€Å"Decisional Balance and Collegiate Drinking† seems to be most relevant because of its practical explanations. It includes input and thoughts from the Natural Sciences and the Humanities, and that’s what makes it a Social Science article. The practicality of its subject, why students drink, is easy to understand, but at the same time is very in-depth. We learn so much from it such as, why people drink, how much they drink, their perceived benefits from consumption, and the effects of all those things added up. As stated earlier, this issue is very important in our society at this moment. College should be fun, but at the same time we must learn to be responsible and focus on what we are in college to do. That is learn and get an education so that we can later because the leaders and innovators that push this country to greatness. Only so much can be done, but the first step to changing anything is raising awareness on college campuses. Overall, drug and alcohol abuse is portrayed in all the disciplines with each one having an important input on the matter as a whole. It is a pressing issue that affects people’s health, lifestyle, and general well being and needs to be treated with attention and an open mind to help resolve its current issues. We cannot stray from this pressing issue in the near future and must continue to research and experiment so that we may better understand drug and alcohol use from all different points of view. As stated in the Social Science article, â€Å"Decisional Balance and Collegiate Drinking†, students who perceive their consumption as normal have in reality worse habits than the average person. We have to strive to expose this issue and correct it as best we can in the future. From the Humanities article, â€Å"Associations Between Aspects of Spiritual Well-Being, Alcohol Use, and Related Social-Cognitions in Female College Students†, we can conclude that religious affiliation and sense of spiritual well-being seem to have a positive effect on drinking habits. Simply put, morals seem to have an effect on if a person abuses alcohol or drugs. Also, as found in the Natural Science source, â€Å"Relationship between Vigorous Exercise Frequency and Substance Use Among First-Year Drinking College Students† people seem to be negatively reinforcing themselves because it was found that people how exercise more reported consuming more alcohol than the average person. That finding is a sad thing because it is so counterproductive to the body. From the sources as a whole you can easily find the connection that this is a pertinent issue today and will continue to be in the future. Its importance cannot be stressed enough but even with that, people will continue to not listen and use substances more than is considered responsible. We will see the consequences of this in the coming years, and determine if the issue really is as big as it seems, or if people finally grow up when they get out of college and realize they can’t have such destructive behaviors and continue to contribute to society in a positive way. In conclusion, we cannon stray from this issue, but we must continue to research it and learn from it to help fix and explain it to coming generations. Moore, Michele Johnson, and Chudley Werch. â€Å"Relationship Between Vigorous Exercise Frequency and Substance Use Among First-Year Drinking College Students. † Journal of American College Health Vol. 56. No. 6 (2008): 686-690. Morgen, Keith, and Lauren Gunneson. â€Å"Decisional Balance and Collegiate Drinking. † Journal of Alcohol & Drug Education (2008): 18-36. VonDras, D. , R. Schmitt, and D. Marx. â€Å"Associations Between Aspects of Spiritual Well-Being, Alcohol Use, and Related Social-Cognitions in Female College Students. † Journal of Religion & Health Vol. 46 (2007): 500-515.

Computers Should Replace Teachers Essay

Computers should replace teachers by: Raveeroj Period: 1 Length: 3 minutes Exact purpose: to convince the audience that computers should replace teachers. Imagine a world where every education is taught by computers, electronic devices, robots, and my other things. How perfect would education be? The quality of education would be at the highest and it would be equalized for all the students. The best education for a student is the 1 by 1 by changing teachers to computers we would achieve that. The decision lies on you whether or not to improve the child education in the future. I have been tutored and taught in the class, I have noticed a lot of differences- you understand more from the things we have been taught . Computers can makes lessons interesting. Computers can be developed by the best teachers that had the experience in making the class more interesting; when the students are having interest they are learning more from the subject they have been learning. When the students are having interest in class they will be smarter and strive to find information based on the subject. We just make the students expert in the section. When we learn more from one class it saves time. Saving time from classes will make you graduate faster. Wouldn’t you like to graduate faster and spend fewer years in torture? Graduating fast would help find jobs and find experience from the jobs, then get a lot of money. Saving time could be achieved by the going forward without the dumber ones weighing you down like in the class which the teachers need to make the dumber ones understand then go forward. Learning becomes fun. Learning for me could be a pain in the ass, with the boring teachers, with their lame speeches could just make you fall asleep, when you fall asleep they deduct your points simple as that. When learning becomes fun the students started wanting to go to school and experience the fun things with the computers, be fascinated by the creativity of the lessons presented to us. When we are in a good mood the learning can be absorbed more than when we are in a bad mood. Computers can provide a huge amount of knowledge and make teaching methods become better. Whether or not should agree with me in improving your child’s future the decision lies in you. Thank you for listening and I hope you enjoy it

Jiambalvo Case 7-2 Five Star Tools Essay - 773 Words

Case 7-2 Five Star Tools This report provides an analysis and evaluation of constraints in the production process for the Model C210 and the Model D400 of the Five Star Tools product line. The significant growth the company has experienced in recent years has led to a strain on the firm’s production capacity. This report seeks to determine how to loosen constraints on production and identify the most profitable product line given current production limitations. Incremental analysis is used to determine both the benefit of one additional hour of production time in the coating and sharpening process and the incremental yearly profit associated with adding a new inspection station. Five Star Tools is a small family-owned firm that†¦show more content†¦Data indicates that Model C210 has a higher contribution margin per unit of the constraint. Therefore it is recommended that until the constraints in coating and sharpening are removed, production should concentrate its limited resources on produc tion of the more profitable model. The Model C210 contributes $1250 per hour compared to $537.50 per hour given the constraint in the coating and sharpening stage. The Theory of Constraints indicates that excess capacity from ‘subordinate’ departments should be utilized to lessen the strain on the bottlenecked department. Until the constraint on production has been removed management should subordinate everything else to the constraint. The proposed action of outsourcing inspection from the coating and sharpening department will free-up more valuable direct labor hours in the area of constraint. A separate inspection station before the final stage of production should be added to the production process. An employee from the chemical bathing stage will be cross-trained to inspect products as needed for the brief periods of inspection required. Because the second process has been deemed subordinate to the area experiencing constraint its excess capacity can be utilized in a more valuable capacity. Each additional hour in the coating and sharpening process will result in a firm benefit of $1250, or the contribution margin per unit of constraint for the Model C210. The addition of an inspectionShow MoreRelated5star Tools Case Study849 Words   |  4 PagesBUS5431 - Managerial Accounting Individual  Case Study 7-2 FIVE STAR TOOLS James Jiambalvo – Chapter 7 Case 2 Submitted by: K Greene Executive Summary: Five Star Tools is a small family-owned business that manufactures diamond-coated cutting tools (chisels and saws) used by jewelers. The production of these tools involves three major processes. The first of these processes involves steel â€Å"blanks† (tools without the diamond coating) that are cut to size. The second process involvesRead MoreIntangible Asset Accounting and Accounting Policy Selection in the Football Industry85391 Words   |  342 PagesTreatment of Intangible Assets 1.1 1.2 1.3 1.4 The Nature of Intangible Assets The Importance of Intangible Assets Development of Accounting Standards for Intangible Assets in the UK International Accounting Standards for Intangible Assets Page 1 5 2 The Measurement of Intangible Assets 2.1 2.2 2.3 Financial Reporting Requirements Valuation Models The Amortisation of Intangible Assets 26 3 Human Resource Accounting 3.1 3.2 3.3 3.4 3.5 The Human Resource as an Asset The Relevance of