Tuesday, December 31, 2019

General Omar Bradley in World War II

General of the Army Omar N. Bradley was a key American commander during World War II and later served as the first Chairman of the Joint Chiefs of Staff. Graduating from West Point in 1915, he served stateside during World War I before advancing through the ranks during the interwar years. With the beginning of World War II, Bradley trained two divisions before serving under Lieutenant General George S. Patton in North Africa and Sicily. Known for his understated nature, he earned the nickname the G.I. General and later commanded the First U.S. Army and 12th Army Group in Northwest Europe. Bradley played a central role during the Battle of the Bulge and directed American forces as they drove into Germany. Early Life Born at Clark, MO on February 12, 1893, Omar Nelson Bradley was the son of schoolteacher John Smith Bradley and his wife Sarah Elizabeth Bradley. Though from a poor family, Bradley received a quality education at Higbee Elementary School and Moberly High School. After graduation, he began working for the Wabash Railroad to earn money to attend the University of Missouri. During this time, he was advised by his Sunday school teacher to apply to West Point. Sitting the entry exams at Jefferson Barracks in St. Louis, Bradley placed second but secured the appointment when the first place finisher was unable to accept it. West Point Entering the academy in 1911, he quickly took to the academys disciplined lifestyle and soon proved gifted at athletics, baseball in particular. This love of sports interfered with his academics, however he still managed to graduate 44th in a class of 164. A member of the Class of 1915, Bradley was classmates with Dwight D. Eisenhower. Dubbed the class the stars fell on, 59 of the class members ultimately became generals. World War I Commissioned as a second lieutenant, he was posted to the 14th Infantry and saw service along the US-Mexico border. Here his unit supported Brigadier General John J. Pershings Punitive Expedition which entered Mexico to subdue Pancho Villa. Promoted to first lieutenant in October 1916, he married Mary Elizabeth Quayle two months later. With the US entry into World War I in April 1917, the 14th Infantry, then at Yuma, AZ, was moved to the Pacific Northwest. Now a captain, Bradley was tasked with policing copper mines in Montana. Desperate to be assigned to a combat unit heading to France, Bradley requested a transfer several times but to no avail. Made a major in August 1918, Bradley was excited to learn that the 14th Infantry was being deployed to Europe. Organizing at Des Moines, IA, as part of the 19th Infantry Division, the regiment remained in the United States as a result of the armistice and influenza epidemic. With the U.S. Armys postwar demobilization, the 19th Infantry Division was stood down at Camp Dodge, IA in February 1919. Following this, Bradley was detailed to South Dakota State University to teach military science and reverted to the peacetime rank of captain. Fast Facts: General Omar N. Bradley Rank: General of the ArmyService: U.S. ArmyBorn: February, 12, 1893 in Clark, MODied: April 8, 1981 in New York, NYParents: John Smith Bradley and Sarah Elizabeth BradleySpouse: Mary Elizabeth Quayle, Esther BuhlerConflicts: World War II, Korean WarKnown For: D-Day (Operation Overlord), Operation Cobra, Battle of the Bulge Interwar Years In 1920, Bradley was posted to West Point for a four-year tour as a mathematics instructor. Serving under then-Superintendent Douglas MacArthur, Bradley devoted his free time to studying military history, with a special interest in the campaigns of William T. Sherman. Impressed with Shermans campaigns of movement, Bradley concluded that many of the officers who had fought in France had been misled by the experience of static warfare. As a result, Bradley believed that Shermans Civil War campaigns were more relevant to future warfare than those of World War I. Promoted to major while at West Point, Bradley was sent to the Infantry School at Fort Benning in 1924. As the curriculum stressed open warfare, he was able to apply his theories and developed a mastery of tactics, terrain, and fire and movement. Utilizing his prior research, he graduated second in his class and in front of many officers who had served in France. After a brief tour with the 27th Infantry in Hawaii, where he befriended George S. Patton, Bradley was selected to attend the Command and General Staff School at Fort Leavenworth, KS in 1928. Graduating the following year, he believed the course to be dated and uninspired. Departing Leavenworth, Bradley was assigned to the Infantry School as an instructor and served under future-General George C. Marshall. While there, Bradley was impressed by Marshall who favored giving his men an assignment and letting them accomplish it with minimal interference. In describing Bradley, Marshall commented that he was quiet, unassuming, capable, with sound common sense. Absolute dependability. Give him a job and forget it. Deeply influenced by Marshalls methods, Bradley adopted them for his own use in the field. After attending the Army War College, Bradley returned to West Point as an instructor in the Tactical Department. Among his pupils were the future leaders of the US Army such as William C. Westmoreland and Creighton W. Abrams World War II Begins Promoted to lieutenant colonel in 1936, Bradley was brought to Washington two years later for duty with the War Department. Working for Marshall, who was made Army Chief of Staff in 1939, Bradley served as  assistant secretary of the General Staff. In this role, he worked to identify problems and developed solutions for Marshalls approval. In February 1941, he was promoted directly to the temporary rank of brigadier general.  This was done to allow him to assume command of the Infantry School. While there he promoted the formation of armored and airborne forces as well as developed the prototype Officer Candidate School. With the US entry into World War II on December 7, 1941, Marshall asked Bradley to prepare for other duty. Given command of the reactivated 82nd Division, he oversaw its training before fulfilling a similar role for the 28th Division. In both cases, he utilized Marshalls approach of simplifying military doctrine to make it easier for newly recruited citizen-soldiers. In addition, Bradley utilized a variety of techniques to ease draftees transition to military life and boost morale while also implementing a rigorous program of physical training. As a result, Bradleys efforts in 1942, produced two fully trained and prepared combat divisions. In February 1943, Bradley was assigned command of X Corps, but before taking the position was ordered to North Africa by Eisenhower to troubleshoot problems with American troops in the wake of the defeat at Kasserine Pass. Lieutenant General Omar Bradley on the navigation bridge of USS Ancon (AGC-4), en route to the invasion of Sicily, 7 July 1943. With him is Captain Timothy Wellings, USN. US Naval History and Heritage Command North Africa Sicily Arriving, Bradley recommended that Patton be given command of the U.S. II Corps. This was done and the authoritarian commander soon restored the units discipline. Becoming Pattons deputy, Bradley worked to improve the fighting qualities of the corps as the campaign progressed.  As a result of his efforts, he ascended to command of II Corps in April 1943, when Patton departed to aid in planning the invasion of Sicily. For the remainder of the North African Campaign, Bradley ably led the corps and restored its confidence. Serving as part of Pattons Seventh Army, II Corps spearheaded the attack on Sicily in July 1943. During the campaign in Sicily, Bradley was discovered by journalist Ernie Pyle and promoted as the G.I. General for his unprepossessing nature and affinity for wearing a common soldiers uniform in the field. D-Day In the wake of the success in the Mediterranean, Bradley was selected by Eisenhower to lead the first American army to land in France and to be prepared to subsequently take over a full army group. Returning to the United States, he established his headquarters at Governors Island, NY and began assembling staff to assist him in his new role as commander of the First U.S. Army.  Returning to Britain in October 1943, Bradley took part in the planning for D-Day (Operation Overlord). Senior U.S. officers watching operations from the bridge of USS Augusta (CA-31), off Normandy, 8 June 1944. They are (from left to right): Rear Admiral Alan G. Kirk, USN, Commander Western Naval Task Force; Lieutenant General Omar N. Bradley, U.S. Army, Commanding General, U.S. First Army; Rear Admiral Arthur D. Struble, USN, (with binoculars) Chief of Staff for RAdm. Kirk; and Major General Ralph Royce, U.S. Army. National Archives and Records Administration A believer in employing airborne forces to limit German access to the coast, he lobbied for the use of the 82nd and 101st Airborne Divisions in the operation. As commander of the U.S. First Army, Bradley oversaw the American landings on Omaha and Utah Beaches from the cruiser USS Augusta on June 6, 1944. Troubled by the stiff resistance at Omaha, he briefly considered evacuating troops from the beach and sending the follow-on waves to Utah. This proved unnecessary and three days later he shifted his headquarters ashore. Northwest Europe As Allied forces built up in Normandy, Bradley was elevated to lead the 12th Army Group. As early attempts to push deeper inland failed, he planned Operation Cobra with the goal of breaking out of the beachhead near St. Lo. Commencing in late July, the operation saw a liberal use of air power before ground forces smashed through the German lines and began a dash across France. As his two armies, the Third under Patton and the First under Lieutenant General Courtney Hodges, advanced towards the German border, Bradley advocated for a thrust into the Saarland. Lieutenant General Sir Miles C. Dempsey (right) with the 21st Army Group commander, General Sir Bernard Montgomery (center), and U.S. First Army commander, Lieutenant General Omar Bradley (left), 10 June 1944. Public Domain This was denied in favor of Field Marshal Bernard Montgomerys Operation Market-Garden. While Market-Garden bogged down in September 1944, Bradleys troops, spread thin and short on supplies, fought brutal battles in the Hà ¼rtgen Forest, Aachen, and Metz. In December, Bradleys front absorbed the brunt of the German offensive during the Battle of the Bulge. After stopping the German assault, his men played a key role in pushing the enemy back, with Pattons Third Army making an unprecedented turn north to relieve the 101st Airborne at Bastogne. During the fighting, he was angered when Eisenhower temporarily assigned First Army to Montgomery for logistical reasons. Promoted to general in March 1945, Bradley led 12th Army Group, now four armies strong, through the final offensives of the war and successfully captured a bridge over the Rhine at Remagen. In a final push, his troops formed the southern arm of a massive pincer movement which captured 300,000 German troops in the Ruhr, before meeting up with Soviet forces at the Elbe River. Postwar With the surrender of Germany in May 1945, Bradley was eager for a command in the Pacific. This was not forthcoming as General Douglas MacArthur was not in need of another army group commander. On August 15, President Harry S. Truman appointed Bradley to the head of the Veterans Administration. While not thrilled with the assignment, Bradley worked diligently to modernize the organization to meet the challenges it would face in the postwar years. Basing his decisions on the needs of veterans rather than political considerations, he built a nationwide system of offices and hospitals as well as revised and updated the G.I. Bill and arranged for job training. In February 1948, Bradley was appointed Army Chief of Staff to replace the departing Eisenhower. He remained in this post only eighteen months as he was named the first Chairman of the Joint Chiefs of Staff on August 11, 1949. With this came a promotion to General of the Army (5-star) the following September. Remaining in this position for four years, he oversaw U.S. operations during the Korean War and was forced to rebuke General Douglas MacArthur for wishing to expand the conflict into Communist China. Later Life Retiring from the military in 1953, Bradley moved into the private sector and served as chairman of the board of the Bulova Watch Company from 1958 until 1973. Following the death of his wife Mary of leukemia in 1965, Bradley married Esther Buhler on September 12, 1966. During the 1960s, he served as a member of President Lyndon Johnsons Wise Men think tank and later acted as a technical advisor on the film Patton. Bradley died on April 8, 1981, and was buried at Arlington National Cemetery.

Monday, December 23, 2019

Strategic Supply Chain Management And Logistics - 2199 Words

International Academy Of New Zealand Strategic Supply Chain Management and Logistics Assignment 2 Author: Gurdev Singh E-mail: singhgurdev89@ymail.com Research Paper for Element 1 DB704 Strategic Supply Chain Management and Logistics Abstract Supply chain is an important part of all businesses that provide in the various sectors of a finished product for the consumer. Humes Pipeline Systems, a leading company in the market, is an example of a company that has good management needs of the supply chain. Among the different models of the supply chain, it was found that the ERP, Value Chain, and Lean Supply models are the most recommended. The different roles of various functions to achieve the objective of the supply chain have also been developed that. Operations, production and human resources finally the key business driver’s facilities, technology, and transportation have a major impact on the achievement of objectives Humes. Key Words: Humes, Manufacturing, Supply chain Management, Supply chain models, Business functions, Key business drivers. Introduction Humes Pipeline Systems retains its pride in its creativity, manufacturing and professional team of talented, quality products and services in the market. The market is constantly changing newShow MoreRelatedLogistics Management And Supply Chain Management1171 Words   |  5 PagesLogistics and Supply Chain Management Topic: Do the terms, ‘logistics management’ and ‘supply chain management’ have the same meaning in operations and why logistics management might be of strategic importance to a manufacturing or service organisation. During last two decades, the importance of logistics has been noticed around the world. 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The play an important role in high-value strategic relationships, in such relationships, it is important that the buyer and the supplier see the benefits they are gaining from the continuous relationship. Trust Trust can be defined as the willingness to rely on an exchange partner in whom one has confidence (MoormanRead MoreDual Approach For Information Technology Strategic Management Essay1465 Words   |  6 Pagesof IT in the logistics sector. We conclude that IT will contribute to competitive advantage in limited cases and that most often the â€Å"strategic necessity† hypothesis will apply. 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Sunday, December 15, 2019

A Knights Tale Free Essays

a knights tale [pic] â€Å"A knight’s tale† is a movie that was based in the medieval time. The movie focussed on jousting and gives us an outlook on medieval time. This essay about the movie will explain what is fact or fiction. We will write a custom essay sample on A Knights Tale or any similar topic only for you Order Now The topics that will be covered are; songs in the movie, Dancing, jousting, transport and hair style. Hair styles in the movie are like some of them from the medieval times but most of the hairstyles in the movie are modern hairstyles. Such as, people in medieval times use to were these head dresses and they couldn’t dye their hair all these different colours like modern day people can because they didn’t have the materials to dye hair. Music in this film was modern, an example includes the song ‘we will rock you’ by Queen however, in the proper medieval times music was played at dinner time and at parties. They used to play little songs about kings and adventurers. Jousting in the medieval time was pretty dangerous and when you fall off the house the jouster’s would have to sword fight till one of the knights would yield but in the movie the characters just kept jousting until one of them got hit off the horse then the other person won the tournament or every time one of them got hit one of the people put a stick in with a white bit of cotton In this wood thing so u could keep score of how many times they got hit and if they get to 5 the guy that hits the other dude 5 time wins. In the movie a knight’s tale at the start they were on a boat that was connected to a chain an people on the other side of the river were pulling the chain to make the boat come across the water but in medieval time they would have used ores to paddle across the water instead of peasants pulling the boat/ barge and only rich people have horses because they cost a lot. Most people in the medieval times would wear woollen clothing with ndergarments made of linen. Brighter colours better materials and a longer jacket length were usually signs of greater wealth. But in the movie clothing was a bit modern that they made look like it was from back then. In conclusion the movie a knight’s tale was mostly a fairly modern movie with a bit of real things that did happen back in the day like getting hanged and locked up in cages and there was jousting, sword fighting and some other things like that How to cite A Knights Tale, Essay examples

Saturday, December 7, 2019

Expenses To Be Paid For A Certain Period †Myassignmenthelp.Com

Question: Discuss About The Expenses To Be Paid For A Certain Period? Answer: Introducation In other words, it can be said that Budgetary slack is the practice of underestimating revenues or overestimating expenses while preparing a budget. This helps the managers mainly in improving their financial performance (Sallis, 2014). For example, this practice is primarily used in performance appraisals and bonuses which are according to the achievement of these budgeted numbers. Consequence: Employees get a very low incentive for meeting their budgeted goals thus the performance of the organisation falls or is interfered. Companies having stretch goals perform much better as compare to the companies having constant budgetary slack for a number of consecutive years (Kerzner, 2013). Hence, this budgetary slack has a negative consequence on the business. It also affects the profits and competitive position of the company for long term. If the managers of the Nestle who can set expectations very high are allowed input into the budget model, then the chances of budgetary slack to occur is very low. Further, in the cited case of Nestle there is no relation in performance, and bonus plans due to which slack is very less likely to occur (Hill, Jones and Schilling, 2014). In a situation where there is uncertainty about the results to be expected for a period of time the chances of budgetary slack increases. As a result, under such conditions managers while creating budgets become more conservative. If there is no source of reliability, as no historical records for possible results and the budget are created for new product line then also budgetary slack prevails. The organization put a significant level of trust into their management. From CEO to employees, managers contain the full responsibility to ensure that their behaviours and attitude is ethical and have the best of interest of primary as well as secondary stakeholders (Gallani and et al., 2015). Being a manager, it is significant to consider ethical behaviours so as to experience, companys desires for conduct, ensuring right behaviours of subordinates, and to reduce vagueness that mostly arrive while practising ethics. Thus, it vital to consider codes of conduct and ethics, set of regulations and to achieve and maintain records of linked documentation placed for the expectations and framework purposely for ethical behaviour. It is also a responsibility of the manager to certify that those who are responsible for reporting are required to understand these rules. A manager working on ethical behaviour is also duty-bound to set the prospect, and all ethically unsafe practices are disallowed. Any of the members conducting this type act has the duty to report it to an appropriate channel (Douthit and et al., 2016). Managers that continuously make use of Code of Conduct of company or any other same program with the other recognized and expected behaviour offer a base of ethical conduct and belief in their relationship with the stakeholders. Managers have the position in the company to assist the management in accomplishing its strategic goals and objectives. The major thing to consider is the incentive plan is the objective to motivate their team members, and this plays a vital role in the success and growth of the company. There is the existence of a broad range of incentive plans, to assist managers in being focused on activities and drive great opportunities (Daumoser, Sohn and Hirsch, 2016). A mix of incentive plans must be taken by Nestle into account to create a great reward package so it can assist in achievements and retentions. A business entity can make a reduction in budgeting problem in many ways, primarily, it must prevent dependence on budgets as an obstructive and evaluative tool. Next, managers must be provided incentives for attaining their projects on budgets as well as to offer proper and correct projections through adopting Zero based budgeting and by applying these following tools: Pay-for-Performance A knowledgeable management company, APQC made use of researchers in order to identify that paying according to their performance at all levels is the best way in an entity, as this tool is unbiased and by this managers and employees stay motivated and will focus on giving the best performance (Nouri and Kyj, 2014). This model usually includes a paying rate combined with a variable rate which is particularly knotted to the performance of an individual. Best performing managers are normally familiar and amendable to this model; it is because it introduces a precise connection between individuals performance and attainment toward company goals. Stock Options In 2001, more than 30000 diverse options of stocks were used by firms in and around the US. Stock options are formerly an incentive provided especially to a companys best performers. Stock options are generally provided by an employer as an incentive of employee retention (De Baerdemaeker and Bruggeman, 2014). This concept for the stock option is to add value in a specific time period so that employees can be able to sell their stock at proceeds when the designated period of waiting expires. These incentives can inspire and motivate managers to surpass their goals along with the expectation to positively drive the stock value of the company. Recognition Business entities who deeply rely on knowing their achievement of leading managers, often forgot the influences have on impacting performance made by managers. Managers performing at Mid-level might be particularly ignored, as their performance is not visible to upper management (Fullerton, Kennedy and Widener, 2014). Every employee in the management team must be compensated, publicly as well as privately for their performance that goes beyond the expectations. This incentive plan can also include bonus like gifts, certificates, additional vacation days and trophies. Water World is a manufacturing company which is engaged in manufacturing of valves. The company has been manufacturing valve of a particular type since its incorporation. However, now the company has grown the sales to the extent of 50000 valves per month, and they want to expand and manufacture a different variety of valves of water. The present report deals with the issues faced by Water World Company relating to taking a decision regarding a product that whether it should be brought from the market or should proceed for in house production. Management accounting assists in an appropriate manner in applying accounting information for informing themselves in a better manner regarding the decision that they are going to take for the organization (Liu and Kuang, 2014). The same aid them in managing as well as in improving the performance of control function. Water World Company manufactures one kind of water valves till date. However, as the company has achieved major growth, so it wants to manufacture a different kind of water valves. As the workers of the company are not satisfied with their salaries; they kept complaining regarding same and does not perform their operation with efficiency (DRURY, 2013). Marketing manager of the company has expressed bullish prospects towards future, and even finance manager has expressed that the expansion will result in economy of scale and will increase the profitability of products in future. Now, the company wants to ascertain whether it is economical for Water World to buy the product or to manufacture in house. Comparison of both the options (Amount in $) Year 1 2 3 4 5 Sales Quantity 300000 500000 700000 900000 1000000 Direct Wages (per unit) 4 3.60 3.6 3.96 4.356 Total Wages 1200000 1800000 2520000 3564000 4356000 Material Cost 15.4 16.8 18.34 20.034 21.8974 Total Material Cost 4620000 8400000 12838000 18030600 21897400 Power and fuel Cost 2.2 2.42 2.662 2.9282 3.22102 Total Cost 660000 1210000 1863400 2635380 3221020 Indirect Labour (50% of direct labour) 600000 900000 1260000 1782000 2178000 Supervision Salary 55000 60500 66550 73205 80525.5 Total variable cost 7135000 12370500 18547950 26085185 31732946 95871580.5 Machine Cost 500000 Cost in case product is purchased (Amount in $) Year 1 2 3 4 5 Sales Quantity 300000 500000 700000 900000 1000000 Component price from supplier 20 20 22 24.2 26.62 Transportation Cost 2 2.02 2.04 2.06 2.08 Inventory Cost 1 1 1.1 1.21 1.331 Total cost per unit 23 23.02 25.14 27.47 30.031 Total cost 6900000 11510000 17598000 24723000 30031000 90762000 From above analysis, it can be concluded that if the company purchases the product rather than manufacturing the product; it would be more economical for the company. Thus, the company will have to expend less if the IInd option opts, i.e. the product is purchased. Other factors to be considered In a situation where a company wants to make a profit for the long term than it is necessary that efficient management should exist in the company. In the present case of Water World Ltd; the employees are not satisfied with the salaries which have been provided to them and no appropriate management among workers regarding the time they spent on working exist. In these situations, it is impossible to attain predetermined goals. It is necessary that company manager should make efforts to maintain coordination between employees and higher authority (Shields, 2015). Employee motivation is considered to be the constant challenge on the workplace been faced by company. Especially at a workplace where there is no emphasizing of employee satisfaction, and not considering it as a part of a cling and supported business strategy as whole (Liu and Kuang, 2014). On the other hand, they make out their authority in drawing on the best employees have to offer; however, they experience themselves as unsupported, satisfied or familiar on their work to develop motivation further to contributee employees. Regular communication with employees by scheduling staff meeting in order to update them any of the information of company that can influence their work. Feedbacks and reviews of customers, changing of due dates, improvements in commodities, guidance and training and updates on divisions reporting on communicating structures are the significant factors that must be shared with employees (Douthit and et.al. 2016). Communicating and meeting is most significant aspect in any business management. Regular communication with each and every employee is important as it develops more motivation in them, even though a polite good morning can allow the employee to engage with them. Ensuring that the employees are clear about their job, objectives time, efforts and decisions. Organization must pause or stop in those areas which are specially impacted by changes. Further, they should be encouraged for making an efficient effort and should assure that they will be awarded appropriately for the same. In situation where company wants that employees work hard than it is necessary that appropriate award should be rewarded to them in return. By making small changes in organization and payment methods, the company will be able to satisfy employees as well as earn more profits. Conclusion Cited part of study shows that in decision making process it is important for managers to consider financial as well as non-financial factors to ensure its viability and impact on business activities. With this approach sound decisions can be taken by managerial authorities through which better opportunities for growth and high profitability can be attained. Further, human resources is the most crucial asset for business thus managers should be focused to create better work environment for them to keep them motivated so they can contribute for value creation. By considering above description company is required to develop an effective bonus plan for managers by including factors such as Pay-for-Performance, stock options and recognition to motivate them to operate ethically for attaining goals and objectives of business. References Sallis, E., 2014.Total quality management in education. Routledge.' Kerzner, H., 2013.Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons. Hill, C.W., Jones, G.R. and Schilling, M.A., 2014.Strategic management: theory: an integrated approach. Cengage Learning. Gallani, S., Krishnan, R., Marinich, E.J. and Shields, M.D., 2015. Budgeting, Psychological Contracts, and Budgetary Slack. Douthit, J., Schwartz, S.T., Stevens, D.E. and Young, R.A., 2016. The Effect of Endogenous Contract Selection on Budgetary Slack: An Experimental Examination of Trust, Distrust, and Trustworthiness. Daumoser, C., Sohn, M. and Hirsch, B., 2016. Honesty in Budgeting: A Review of Budgetary Slack. Nouri, H. and Kyj, L., 2014. An Experimental Examination of the Combined Effects of Normative and Instrumental Commitments on Budgetary Slack Creation: Comparing Individuals versus Group Members. InAdvances in Management Accounting(pp. 225-260). Emerald Group Publishing Limited. De Baerdemaeker, J. and Bruggeman, W., 2014. How participation in the strategy development process impacts managers' creation of budgetary slack. InEuropean Accounting Association 37th Annual Congress(p. 168). Fullerton, R.R., Kennedy, F.A. and Widener, S.K., 2014. Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices.Journal of Operations Management,32(7), pp.414-428. Liu, Y. and Kuang, Y., 2014. The Establishment of Management Accounting System in Administrative Institutions.Journal of Accounting and Economics,2, p.003. DRURY, C.M., 2013.Management and cost accounting. Springer. Shields, M.D., 2015. Established management accounting knowledge.Journal of Management Accounting Research,27(1), pp.123-132.