Argumentative Essay Thesis Statement Samples

Argumentative Essay Thesis Statement SamplesAn argumentative essay is composed of two parts; an introduction and a conclusion. It is composed by making a passage from the argumentative essay thesis statement samples and the whole is submitted to the examiners.In writing, it is essential to take into account personal knowledge and not just thinking. One must consider the experiences of others to make their own views clear and fair. They should also rely on the opinions of others and not always their own opinion.The most useful way to complete an argumentative essay is to use the thesis statement samples. It is a good way to get an idea about how an argumentative essay should be. This is not something that a single person can do. You have to take the time to research on your topic so that you can put together a strong argument.It is not an easy task to learn how to write an essay for the exam. You have to really look into your opinion as a reader. You can find that writing an essay is one of the most important activities that you have to do every day.It will be a good essay if you can make a strong argument for yourself and for your ideas. That will greatly help you to get through. When you write an essay, you should not be worried about how the examiners will read your essay. Instead, try to make a good argument that will make people want to learn more about you.You can make a good argument, if you can persuade the reader. This means that you need to get the reader to like you and to like your views. This can be done with interesting and logical points that you can make in the essay.You need to read the works of the wise men and women who wrote their opinions. Your argument will only get better if you can get the reader to think about the fact that he or she should know more about the topic. If you are going to write an essay, then you should make sure that you have many argumentative essay thesis statement samples that you can rely on to give you the ideas that you need to make your own statement for the exam.

Zoroastrianism Essay examples - 2954 Words

Zoroastrianism Zoroastrianism is one of the oldest monotheistic religions in the world today. Its adherents number 250,000, but thousands of years ago it was the state religion of the mighty Persian Empire and one of the most powerful religions in the world. In this paper I will tell you about the history of Zoroastrianism and its founder, Zoroaster, also known as Zarathushtra. I will discuss their scripture, doctrines, and end by examining in detail the commonalities in both doctrine and legend which will illustrate the influence that Zoroastrianism has had on more modern monotheistic religions. Zarathushtra Zarathushtra was the founder of Zoroastrianism. There is some mystery around who he was and when lived, but he is generally†¦show more content†¦(BBC, 2005) Today in India there still exists a large number of these Parsis. Zoroastrian Scripture Zoroastrian scripture is called the Avesta and was passed down orally generation after generation by priests. As time passed, the language of the people changed in such a way that the meaning of the teachings of Zarathushtra became difficult to understand, perhaps not unlike old English has evolved into the modernized American version we used in the United States today. Because of this, the oral tradition of the Avesta became more of an explanation in more plain terms of the ancient script. (Skjaervo, 2005) There two different parts to the Avesta. The old Avesta contains the Gathas written by Zarathushtra which consists of 17 poems, or hymns, written for Ahura Mazda and are designed to encourage people to live their lives as directed by God. The religious view of the Gathas in the world is that we live in as a theater of conflict between two diametrically opposed moral spirits (mainyus), they stand for mental attitudes in the psychological domain, and also opposing moral vectors in all of creation. They are the Spirit of Goodness (Spenta Mainyu), and the Spirit of Evil. (CAIS, 2006). The other section of the Avesta includes: • The Yasna: Recited during the fire ritual. • The Videvdad: This discusses the duality of the earth. • TheShow MoreRelatedEssay Zoroastrianism1785 Words   |  8 PagesZoroastrianism is a religion founded by a priest named Zarathustra Spitma or Zoroaster far back in the 1200BCE, with principle belief of an almighty God or â€Å"the One† Ahura Mazda and the context of a cosmic battle between the good and evil forces. At the era prior to Zoroastrianism, the Persian (known as Iranian today) were believes in polytheistic religion. It is believes that in this era many social problematic had occurs due to this belief and practices. At the same time Zoroaster bornRead MoreZoroastrianism Essay707 Words   |  3 PagesZoroastrianism The Arab world is now dominated by one strong and fierce religion. But, during the dynasties of such nobles as the Achaemenids, a truly noble and proud religion appeared; Zoroastrianism. The word of this religion was brought to the world by the Persian prophet Zoroaster. The origins of the religion and the beliefs of Zoroastrianism were and still are the cornerstone of the religion. During time, the religion depleted in size because of Mohammed, who introduced and Read MoreZoroastrianism Essay1825 Words   |  8 PagesZoroastrianism is a religion founded by a priest named Zarathustra Spitma or Zoroaster far back in the 1200BCE, with the principle belief of an almighty God or â€Å"the One† Ahura Mazda and the context of a cosmic battle between the good and evil forces. During the era prior to Zoroastrianism, the Persian (known as Iranian today) were believes in polytheistic religion. It is believed that in this era many social problems had occurred due to these beliefs and practices. At the same time, ZoroasterRead MoreZoroastrianism : Ancient Mediterranean World1116 Words   |  5 PagesParker Anderson Garry Meredith Ancient Mediterranean World 2 March 2015 Zoroastrianism Zoroastrianism is one of the oldest living religions. It was the religion of the ancient Persian Empire. The origins of Zoroastrianism itself is a mystery. Currently, it is a small religion with only about 250,000 followers and it just keeps getting smaller. Even though the religion itself is losing followers, it made great contributions to other religions such as Christianity, Judaism, and Islam. The man who foundedRead MoreThe Practices and History of Zoroastrianism Essay875 Words   |  4 PagesFor centuries, Zoroastrianism was the leading religion of Persia (now Iran) before the modern Islamic religions came to be. Zoroastrianism is thought to be founded in 6th century BC by Zarathustra. Zoroastrians follow the sacred text called the Avesta; it is their Book of the Law. Zarathustra was a Persian prophet, when at age 30 claimed to have had visions of God. Zarathustra called God Ahura Mazda. Zoroastrianism quickly became the official religion of Persia, but came to an abrupt endRead MoreZoroastrianism, Christianity, Judaism And Islam951 Words   |  4 PagesZoroastrianism is a religion founded in the late sixth century BC by a prophet name Zoroaster. The bases of the religion state that there is an existence of a supreme, above all ruler, Ahura Mazda. A believer of Zoroastrianism also believes that there is a constant, daily fight between a good force, Spenta Mainyu, and an evil force known as Angra Mainyu. Zoroastrianism has been the segue for some other religions that we know today. Those being Christianity, Judaism and Islam. All of these religionRead MoreThe Religion Of Zoroastrianism And Its Impact On The World986 Words   |  4 PagesMihir Patel Zoroastrianism one of the most ancient religions of the world found sometime before 650 B.C in Persia by the prophet known as Zoroaster. The religion of Zoroastrianism is based mainly on two aspect of life. The people who tell the truth are on the side of Asha, and are known as the people of righteousness. The others, who are known as the people of the lie, or druj, followed the dreary way of evil. Zoroastrianism is a polytheistic religion which shows people ways ofRead MoreThe Persian Empire By Cyrus The Great1710 Words   |  7 Pagesat different times the Persian Empire continued to be considered one of the Roman Empire’s biggest rivals. One distinctive trait of the Persian Empire, prior to and after Alexander, was the regions systematized state religion. The religion was Zoroastrianism, termed for its originator Zoroaster. Researchers often disagree on the exact dates when Zoroaster existed, it is certainly before 6th century BCE, when Cyrus the Great was in power. The rudimentary belief of the faith is that there is one ultimateRead MoreEssay on Zoroastrianisms Role in Christianitys Development767 Words   |  4 Pagesuntil a few centuries ago one was also expected to self-flagellate or pay for an indulgence3. Zoroastrianism is very different from these methods of absolving sin. To clear yourself of sins, all one must do is change the thought process which contributed to that sin in the first place. Thus the whole process is very personal, and completely private. Another major difference between Zoroastrianism and Christianity is the issue of hierarchy within those of faith. Christianity (at least beforeRead MoreThe Empire Of The Persian Empire1051 Words   |  5 Pagescommunity had a difficult era with the arrival of Alexander of Macedon. Alexander’s forces killed numerous magi and burned many temples. During the Sasanid dynasty Zoroastrianism had a revival. After the fall of Zoroastrianism in its homeland, there were three religions of salvation called Buddhism, Christianity, and Manichaeism. Zoroastrianism had much influence on other religions of salvation with the ideas of god, devil, heaven, and hell. This victory over Lydia was significant in aiding the development

Management and Business Context Political

Question: Discuss about the Management and Business Contextfor Political. Answer: Introduction The smooth management of the business processes is considered as big challenge for all the companies irrespective of their size and the number of employees (Cuevas?Rodrguez, Cabello?Medina Carmona?Lavado, 2014). The external as well as internal environment of the firms is constantly changing and these factors affect the performance of the organization (Cuevas?Rodrguez, Cabello?Medina Carmona?Lavado, 2014). This essay would discuss the different critical issues that are directly related with the management as well as business context. The aim of the essay is to enhance the understanding of the different contextual factors which are important for the internal business environment of the organization including decision making. The organization selected for the purpose of study is AustralianSuper. The Australian Super is one of the pension fund and the superannuation organizations located in Australia (Australiansuper.com, 2017). This fund has approximately 2 million members, which is considered as the largest industry funds in Australia. The fund is only for the profit members. This report would discuss the key terms as well as concepts related to this topic. The major international as well as domestic contextual would be discussed. Discussion The business processes do not occur in isolation and they are integrated into the core business processes. The factors persistent in the external environment of AustralianSuper include the political, social, economic, technological and environmental (Grnig Khn, 2015). The PESTEL analysis would help in the determination of the external factors of AustralianSuper in the background of Australia (Grnig Khn, 2015). The industry in which the AustralianSuper operates can be analyzed with the help of Porterss five forces. It helps in identification of major factors in the business environment of AustralianSuper. These include the competitive rivalry, threat of new entrants, threat of substitutes, bargaining power of suppliers and the bargaining power of the buyers (Anton, 2015). The advantages of this model includes that it segregated the micro-economic theory into five major influences, essential for clarity in understanding. The internal environmental forces can be analyzed with the help of McKinsey 7S model (Zou et al., 2014). This theory focuses on the fact that a particular aspect of the organization cannot be considered under isolation (Grnig Khn, 2015). The other useful tools used in the analysis of the internal environment are SWOT analysis and TOWS strategic alternatives matrix (Grnig Khn, 2015). There are several critical issues that are intrinsic to the business environment of AustralianSuper (Crane Matten, 2016). There can be poor market assessment as well as market research, which can lead to risky decision making. There can be poor selection of the suppliers and poor monitoring of the activities of the competitors (Grnig Khn, 2015). The organization may have poor responses to the different economic changes especially in the times of economic downturn (Drucker, 2014). The company can be exposed to the lawsuits which are related to the risks associated with the service advice or the risks associated with product use. The firms also have high degree of risks in the global market (Grnig Khn, 2015). One of the greatest risks is the dominance of other similar firms and the increasing competition in the market (Grnig Khn, 2015). There can be high cost associated with international business activities. There are several risks for the MNCs such as political risk, legal risks, economic risks, financial risks and societal risks (Grnig Khn, 2015). It is important for the company to evaluate the risks associated with a new country. The economic risk factors are concerned with the macroeconomic performance of the country and the level of political stability. There can be several legal risk factors such as law and enforcements of the country. It is important to prepare risk management strategies for mitigating the risks associated with the business functions (Gerding et al., 2013). A risk assessment matrix would be helpful in identifying the degree of risks under categories such as negligible, minor, moderate, significant and severe (Grnig Khn, 2015). There are different domestic contextual factors that are relevant to the business environment. The contextual factors such as age of firm, ownership and the size of the firm are important determinants of the business success (O'Brien Gunay, 2014). It is important for the organization to consider factors such as customer management, supply chain management, new product development and others. The business managers pose the challenge of doing correct strategic choices and set their tactical priorities (Grnig Khn, 2015). It is also important to allocate organizational resources to different functions which are present in the organization (Harper, 2015). The managers should engage in the development of the new concepts, new tools, new mindsets, which leads to fulfillment of the organizational objectives. It is also important to focus on the vital statistics of the firm such as profit, sales and the number of employees working in the organization (Grnig Khn, 2015). The managers should also take care of the life cycle stages of the firm such as growth, maturity, decline or infancy stage (Hanks, 2015). This would help the company to formulate organizational policies. The nature of the industry is important to determine and it is important to know the strengths as well as weaknesses of the firm. The firm should focus on the entry modes especially while venturing into foreign lands. There has been research which showcases that the profitability of a firm is directly proportional to the growth process. The managers should have effective management policies that are known to give superior outputs. It is important to devise focused and clear strategy (Grnig Khn, 2015). This would help in the flawless execution of the operational processes (Grnig Khn, 2015). The employee engagement is one of the most important factors, which is important for organizational success. The employees are responsible for fulfilling the job duties well and causing enhanced customer service. There are different international contextual factors that are relevant to the business environment. Globalization is one of the most important international factors that affect the business processes (Ahearne et al., 2015). The high degree of globalization has led to increased competition for AustralianSuper. There is high level of competition regarding the technological adaptation, target market, high cost of services and goods (Grnig Khn, 2015). There is also a rise in the technology process and the managers should know how to leverage the right technology (Grnig Khn, 2015). The technology push is concerned with the process of technology change that is defined by appropriate technology in the process of special industrial usage (Lasi et al., 2014). The different dimensions of the technological opportunity include technological importance in the fulfillment of the business goals (Grnig Khn, 2015). The industry maturity also influences the business operations of the company. Once a business starts maturing, then the there is a shift from the product innovation to the process innovation (Grnig Khn, 2015). There are also changes in the customer needs as well as preferences on a global basis. For example, the preferences of the people of India are quite different from that of the people of Australia (Grnig Khn, 2015). This implies that the business processes of the two countries would be different, which would best suit the needs of the organization. The orientation to the customers as well as consumer satisfaction is integral concepts of the total quality management (). It is also important to focus on the emerging markets in an international domain. The aspect of sustainability should be emphasized by the company such as global warming, governments and the increased implementation of the environment friendly practices (Grnig Khn, 2015). The contextual factors affect the business structures in a major way. The organizational functioning of AustralianSuper is affected by the interaction of the internal as well as external context factors. The organization has high levels of decentralization and high division of labor (Grnig Khn, 2015). It affects the level of internal communication in the organization. The organizational culture is directly related to the level of the organizational communication, which is inclusive of the interpersonal relationships. The employees of the company are satisfied and hence they have respect for each other as well as the organization as a whole. It has loser controls for the new undertakings of the business. Conclusion The implementation of the contextual factors of a business is an important criterion for achieving organizational success. The businesses contextual factors are important for influencing the performance ranking of the organization. The company should be engaged in the business analysis, which should take into account both the internal as well as external environment. This essay discussed the external business environment factors such as PESTEL analysis and Porters five forces, which are important for determining the type of external environment faced by the company. There are several critical issues of business such as poor market assessment, poor responses to the different economic changes, exposed to the lawsuits and risks from global markets. There are several risk factors associated with the multinational organizations. The different domestic as well as international contextual factors are discussed. The effect of the contextual factors on the business environment is also discuss ed. References Ahearne, M., Jelinek, R., Mathieu, J., Rapp, A., Schillewaert, N. (2015). A Longitudinal examination of individual, organizational and contextual factors on technology adoption and job performance. InCreating and Delivering Value in Marketing(pp. 171-171). Springer International Publishing. Anton, R. (2015). An Integrated Strategy Framework (ISF) for Combining Porter's 5-Forces, Diamond, PESTEL, and SWOT Analysis. Australiansuper.com. 2017. AustralianSuper - Award Winning, Low Fee Super Fund. (2017).Australiansuper.com. Retrieved 14 April 2017, from https://www.australiansuper.com Crane, A., Matten, D. (2016).Business ethics: Managing corporate citizenship and sustainability in the age of globalization. Oxford University Press. Cuevas?Rodrguez, G., Cabello?Medina, C., Carmona?Lavado, A. (2014). Internal and external social capital for radical product innovation: do they always work well together?.British Journal of Management,25(2), 266-284. Drucker, P. (2014).Innovation and entrepreneurship. Routledge. Gerding, D., Kennedy, B., Lyon, M., Rego, J., Taylor, E. (2013). Designing Innovative Corporate Water Risk Management Strategies from an Ecosystem Services Perspective. Grnig, R., Khn, R. (2015). Global Environmental Analysis. InThe Strategy Planning Process(pp. 89-96). Springer Berlin Heidelberg. Hanks, S. H. (2015). The organization life cycle: Integrating content and process.Journal of Small Business Strategy,1(1), 1-12. Harper, C. (2015).Organizations: Structures, processes and outcomes. Routledge. Lasi, H., Fettke, P., Kemper, H. G., Feld, T., Hoffmann, M. (2014). Industry 4.0.Business Information Systems Engineering,6(4), 239. O'Brien, W., Gunay, H. B. (2014). The contextual factors contributing to occupants' adaptive comfort behaviors in officesA review and proposed modeling framework.Building and Environment,77, 77-87. Zou, W., Kumaraswamy, M., Chung, J., Wong, J. (2014). Identifying the critical success factors for relationship management in PPP projects.International Journal of Project Management,32(2), 265-274.

The Metamorphosis Essays - Absurdist Fiction, Modernist Literature

The Metamorphosis THE METAMORPHOSIS I believe that the overall theme to the story of the Metamorphosis by Kafka concerns society's injusticies and moralities and how they have reduced to a despicable level. Throughout the story Kafka shows how society can be split into different sections, with Gregor representing the working and useful man at the time and his family representing all the other kinds of people throughout society. When a person is no longer needed as a provider, a son, a brother or any other member of society, should he no longer be considered a human being? I think Kafka cries change in the Metamorphosis. The story begins deceptively simply confirming a horrific event with a detached matter-of -factness. ? As Gregor Samsa awoke one morning from uneasy dreams he found himself transformed in his bed into a giant insect.? The salesman who subjects himself to the relentless weakness of peddling wares to keep his family in the comfort to which they have grown accustomed suddenly finds himself transformed into an insect. He appears to accept the reality that he is no longer human with an unsettling calm, truly believing that he can still contribute to society, despite his ?differentness.' However, despite Gregor's willingness to accept his unjust fate, he soon discovers that his family is not quite as open-minded. Because Gregor was the sole source of financial support to his family, so his sudden change has monetary implications. His father must take a job as a doorman and when that doesn't work out, they are forced to take in boarders. These tenants treat the Samsa family as subservient, a fact that distresses Gregor: ?My, what a quiet life the family used to lead.? Gregor felt pride that he had managed to support his parents and sister Greta with such a life in a beautiful apartment. Instead of lamenting his own fate, he is thinking of how he has let his family down. Yet, they are too self-absorbed to consider Gregor's private torment. All that mattered to the family was that Gregor was able to provide. The purpose for his existence was to serve his family. After his secret change to an insect was discovered, they realized that he was no longer of any use to the family and he was unappreciated in every way. This is made clear in the beginning of the story when Gregor wouldn't let anyone in his room in fear that they would be horrified by his condition. He felt that everyone was angry and wanted him to get up for work, which he somehow felt that he might be able to accomplish. This is the ultimate example of the loyalty which Gregor exhibited all of his life. After his change into an insect, Gregor presented a problem for he had no function in the family. They locked him up, imprisoning him by not allowing him out of his room. Slowly, his possessions were removed, and for some time no one bothered to clean his room. Anything that was not needed for the moment was simply thrown into his room. To them he was only a bug and not their son and brother. They chose to ignore all his good and self-sacrificing acts before the change and did not show him the respect, which he deserved. It is apparent that there were certain things within the family that Gregor's change into a bug did not affect. Understanding Gregor was something that his parents failed to do. Relations between father and son had always been strained, as if all of Gregor's efforts were to receive some kind of paternal approval. His mother, after speaking to Gregor for the first time after his metamorphosis did not recognize any difference in his voice. This seems strange since he h imself was shocked as he heard his own voice answering hers. He knew that it was his own voice but that it had unmistakably changed drastically, suggesting that they didn't speak often. Therefore, both before and after the metamorphosis, they continued to misunderstand Gregor. They failed to realize that, even as a bug, Gregor was still there and that he could understand everything they had to say. Thus, both before and after the metamorphosis Gregor's

Shoplifting essays

Shoplifting essays "If we catch anyone shoplifting, we call the police. Always. We have zero tolerance for shoplifters," said Steve Rice, manager of Dillard's at the Westgate Mall. "We see so much shoplifting, across the board, all ages. It's a real problem." Cpl. Lisa Cherry of the Amarillo police Crime Prevention Unit says when store personnel apprehend a teen for suspected shoplifting, the store detains the teen and calls police. Police take the suspect into custody. The police run a check to see what the offender's status is with the department and evaluates the cost of the merchandise. The suspect may be sent to the juvenile authorities or released to parents. Juvenile offenders face stiff penalties of fines, detention, community service and even jail time. Shoplifting is a major thorn in the side of local retailers, and nationwide, juvenile shoplifters account for $2.8 billion losses annually According to a National Retail Federation study, teens account for 30 percent of shoplifters, yet make up only 7 percent of the U.S. population. Many teen-agers look upon shoplifting as a harmless, victimless act that stores can afford. Shoplifting affects more than the store and the offender, it overburdens the police and law enforcement staff, and adds to consumer cost. Westgate Mall holds seminars for its merchants with mock shoplifting demonstrations by area police. "The most recent one was in April with 68 percent of the mall merchants participating. We had videos of shoplifters in action and talks by area police on how the shoplifter operates and what the merchant can do to spot them," said Amy Frow, assistant marketing director of Westgate Mall. prices go up in every store and you end up paying for what was stolen, parents friends ect all pay. store have to up their prices beacuse they have to pay for all the theft, pay for more security, pay employees wages, ect. ...

How significant was urban life to medieval society Essay

How significant was urban life to medieval society - Essay Example Furthermore, growth in trade and more attention was paid to literacy along with migration from rural areas that reshaped the outlook of cities and towns. The dynamic culture which emerged after urban development in Middle Ages laid down a foundation of development in economy, society, religion, arts and politics. Urban areas in medieval society comprised of small colonies having a very small population as compared to cities and towns of present day. It is also important to note that these medieval cities were also not as civilized as modern cities are today. Territorial expansion, increase in population, development of trade and migration in urban areas are some of the major traits of urbanization in middle ages. Due to increased employment and business opportunities, merchant class emerged as an important social and demographic segment which reshaped overall social hierarchy in mediaeval society. Since earlier social segregation comprised of aristocracy, peasants and clergy, the soc ial hierarchical system had no place for merchants which further lead to migration of merchants to other towns and cities. Earlier residential areas and cities comprised of undersized housing units with very small cover areas with narrow confined streets. It was after the development in trade when requirement of bigger streets for transportation and warehousing increased causing construction of bigger housing units and acquisition of more land leading to expansion in territories. Since urban population was not mainly involved in direct labour, they had more opportunities to pay attention to education which lead to increased in literacy in medieval Europe. This was also precisely the time when new genres and writing styles emerged1. In the late tenth century, many cities and towns were founded followed by settlements of merchants near these areas. The lords of these cities and towns also offered protection to these merchants. Since inhabitants of towns were largely dependent on the l ords for mobility required for trade and continuous food supply from other territories, the groups of merchants and artisans filled this gap of transportation. According to Spielvogel, â€Å"since the townspeople were profiting from the growth of trade and sale of their products, they were willing to pay for the right to make their own laws and govern themselves2†. Therefore, towns began to gain their rights in exchange of certain amount of revenues paid to the King and lords. In addition to that, burghers also obtained charters of liberties from these lords which granted them â€Å"rights to bequeath and sell property, freedom from ,military obligation to the lord, written urban law and right to become a free person after residing a year and a day in a town3†. After gaining rights of governing themselves, another important part of development of medieval society was formation of Guilds. Guilds were formal business associations of merchants, artisans, bankers etc. Thes e institutions were established earlier for religious and social purposes; â€Å"Merchant or craft guilds came slightly later. They arose when guilds dominated by merchants, like the Trinity Guild of Coventry, began to regulate conditions of manufacture and trade4.† Out of all the guilds, merchant and craft guilds are of immense importance as they formed the nucleus of new civil society. These organizations not only provided protection for

Absorption Costing versus Variable Costing Essay

Absorption Costing versus Variable Costing - Essay Example Adopting absorption costing and variable costing by a firm is not considered mandatory however. They are essentially tools for the management to assess profitability. Absorption costing broadly refers to the manufacturing costs which get absorbed by a unit of product that is manufactured (Garrison, Noreen and Brewer, 2003). Absorption costs include raw material costs, labour costs, fixed and variable manufacturing expenses. The absorption costing system includes taking into consideration all types of fixed and variable costs and allocating the same under different heads and accordingly estimating the overall costs of the product (Garrison, Noreen and Brewer, 2003). A product, in the course of its manufacturing may absorb a number of different types of costs. As per the regulations of GAAP (Generally Accepted Accounting Priniciples), it is essential that the firm recognizes the value of its inventory on the basis of absorption costing (Garrison, Noreen and Brewer, 2003). However these costs are not recognized till the firm sells the goods and revenues are earned. They are not recognized when an entity makes payment for the same and therefore remai ns in the inventory cost as an asset (Garrison, Noreen and Brewer, 2003). Variable costing is considered to be suitable a management tool for assessing efficiency. It is often used as an alternative for absorption costing. GAAP does not allow the usage of variable costing for estimating the cost of production. However, managers are seen to use the same for assessing internal operations affectivity. The variable costing technique includes only the variable production costs. Fixed manufacturing expenses under this method are treated as period cost and are deducted from the income earned during the period (Hilton, 1994). Absorption costing is seen to be useful when all manufactured