The Issue of Performance Measurement Essay Example | Topics and Well Written Essays - 2000 words

The Issue of Performance Measurement - Essay Example This paper seeks to address the issue of measurement within the context of SWOT, PESTEL and Porter’s Five Forces Analysis in response to Jengo Limited. The paper further illuminates on how budgeting would benefit Jengo Ltd’s in planning and controlling its inventory, recruitment, and cash management activities. Finally, it zeroes on how a balanced scorecard approach to measuring performance would benefit this company. SWOT analysis Broadly speaking, SWOT analysis is used to evaluate and aid in project formulation and strategic plans (Bohm 2008, p. 3). Just like Bohm notes, a SWOT analysis should be used in mapping out an organization’s Strengths and Weaknesses of the products and services and assess the extent to which they are in tandem and how they could possibly be improved. Beyond this, SWOT analysis is used to reflect on the Opportunities and Threats exposed by information accrued usually through evaluation of the external environment and through comparative studies (Bohm 2008, p. 3, Habour 1997, p. 38). POSITIVE NEGATIVE INTERNAL Strengths 1. Financially sound with good profit margins 2. An established name among customers 3. Offers quick modern services 4. Initiates Brand strategies 5. Many distribution channels 6. offers long-lasting, fashionable clothes by a variety of established designers 7. Sound management Weaknesses 1. Few branches across the United Kingdom 2. Poor planning in terms of staffing and training 3. Integration of operations worldwide 4. High prices 5. No product differentiation 6. Poor planning in budgeting and documentation EXTERNAL Opportunities 1. Emerging Markets in other parts of the United Kingdom and elsewhere 2. A number of interested companies to be shareholders including palisade Plc 3. Can use e-marketing strategy to further enhance market base 4. Support from Palisade Plc Threats 1. Stiff Competition from other clothing business providers in the United Kingdom 2. Competition from similar Business offeri ng the same services at cheaper prices 3. Government Regulation –business overregulated Porters Five Forces Analysis of Jengo This framework was developed by Michael Porter. The tool essentially enables businesses to deal with dynamic markets, gauge competitive ground and make decisions regarding entering target markets successfully (Friedman 1999, p. 5, Hoffman 2001). Further, it enables in identifying partner as well as implications that joint ventures may pose (Bradford & Duncan 1999). This is done by evaluating the following five key areas as espoused by Porter: New Entrants: At the moment for Jengo, there seem to be many potential businesses that may want to venture into clothing, fashion, and design business. Buyer’s Power: The buyers that Jengo has to seem to be solid. However, they seem to complain about prices. Alternatives should be provided since they may shift their loyalty. Substitute Products and Services: Certainly, there are alternatives to what Jango d oes and this may invite donors to look elsewhere. Power of Suppliers: The suppliers for Jengo are few and this means that they determine a great deal especially in strategy formulation within the company. Current Competition: Competition does exist as there are many companies who offer the same products even at lower prices.

Operations Strategies at Marks & Spencers Clothing Industry Assignment

Operations Strategies at Marks & Spencers Clothing Industry - Assignment Example Tables of Contents Introduction Operations strategies include all actions that a firm conducts to support the main business strategy. Through development and implementation of such operations strategies firms create strong foundations in their markets thereby outcompeting other competitor firms. Through a particular operations strategy that firm will be able to develop products that win the market by outcompeting products from other companies. To make products succeed in the market, firms set their operations strategies in relation to cost, quality, service, flexibility, and other factors. The situation is similar even in the clothing industry. For instance, Mark’s and Spencer’s use some operations strategies in order to remain successful in the market (Johnson, 2003). This forms the core of this paper. Effects Product design process The product design process is important in developing products that will eventually succeed in the market. The design process must be very innovative (Hsiao, 2004). This process makes products as per the requirements of the customers. In most cases companies use feedback from customers to manufacturer products that meet the needs and requirements of the target customers. Good product designs heavily depend on individual designers (Hemoen, 2013). Marks and Spencer is one of the most successful retailers in the UK due to the numerous competitive advantages the company offers. This attaches to the design process that ensures the company offers good quality products at reasonable prices. The company’s competitive advantage is also because it only sells its own products. The company develops measures to reduce the cost of production through reducing the amount of materials and energy... This essay stresses that the qualifier for the Classic range product its classic and stylish identity, which define most of the classic range products. Another characteristic of the classic range is its good quality. Such order winning characteristics and qualifiers lure the customers into buying these products. The qualifier for Per Una is its high-fashion design trends that make it suitable for teenagers and the young generations full of new expectations. The autograph range display unique designs that are suitable for the design-lovers. All the three clothing ranges at Mark and Spencer relate to some specific operations objectives. These are quality, speed and cost. The classic range manufactures quality products from fabric of very high quality. In terms of speed, the Per Una is an exception since it has to catch up with the changing trends in the clothing industry. This paper makes a conclusion that operations strategies include are important for a firm as it supports the main business strategy of the firm in question. Firms set their operations strategies in relation to cost, quality, service, flexibility, and other factors. The product designing process will affect the operations performance strategies for Mark and Spencer Company. Segmentation is important in the business strategy of M&S because it helps in leading the clothing market. Operations performance objectives for the three clothing ranges at M&S include quality, speed, and cost.

College Education Essay Example for Free

College Education Essay It’s important to get a college education not only to be successful in the future but also to think for yourself and gain freedom through education, we can accomplish this by being educated liberally. Like Cronon, I think â€Å"a liberal education is about gaining the power and wisdom, the generosity and the freedom to connect† (Cronon; paragraph 18) to the real world. Finding a purpose to attend college should go beyond college itself, you should be motivated to learn something you have a passion for and will actually use and apply it to the world. †Truly educated people love learning, but they love wisdom more† (Cronon para 15). When learning you are just recycling information that the educators teach you just like Freire’s â€Å"banking system† but wisdom is what you incorporate to the â€Å"real world† and it is what is most valued than just being educated and not apply what you learned with other things. In my opinion liberal thinkers or people who are liberally educated want to be able to progress in life and not just do what they are told to do. They want to be able to think for themselves and come up with their own ideas. Liberal educated people want to â€Å"leave the world a better place than they had found it† (Cronon para 17). It takes wisdom and education to leave the world a better place than how it was before because it’s not an easy thing to do in a life time. Liberalists want to progress no just to benefit them but to benefit everyone else as well and I think they can accomplish this by using their wisdom and their college education. The way I see the banking system is that the educators are selfish because they only teach to their own convenience and they don’t let the receivers think for themselves. The receivers then don’t make any progress in life due to the fact that they are so used to just following the rules that are given to them by the educators. Liberal education is not like that. â€Å"Liberally educated people understand they belong to a community-and help that community flourish by making the success of others possible† (Cronon para 18). Liberalists want to succeed and want to see others succeed as well. â€Å"Liberal education must be that the freedom of the individual is possible only in a free community† (Cronon para18). When having the freedom you can think for yourself and not have others think for you like in a banking system and I personally think as well as Cronon explains that the only possible way to be gain freedom is by being liberally educated that way you learn to think for yourself and be able to be part of a free community. What is the whole point of going to college and get an education and when you graduate you will have no idea how to apply it or connect it to the real world. â€Å"Being an educated person means being able to see connections that allow one to make sense of the world and act within it in creative ways† (Cronon para 19). What’s the whole point of paying so much money for a college education if at the end you won’t know how to apply what you learned in college in the real world? If you don’t know how to apply things learned in college to the real world then you won’t be successful in the future and you practically gained no power or wisdom throughout your whole college education. Being educated can help you succeed in life and in the future if you know how to apply everything you learned in college to the real world once you graduate and help you and others succeed in your community and the real world. By being liberal educated can help you not only succeed in life but it can also help you gain freedom.

Android Operating System Analysis

Android Operating System Analysis Android (Operating System) Revolution in Mobile Technology Abstract Androids mobile operating system is based on the Linux kernel and it is a software stack for mobile devices. This operating system is one of the worlds best-selling Smartphone platform. Android involves many developers writing applications that helps in extended the functionality of the devices. There are currently over 1,50,000 applications available for Android. Android Market is the online application store run by Google, though applications can also be downloaded from third-party sites. Developers write in the Java language. The unveiling of the Android distribution on 5 November 2007 was announced with the founding of the Open Handset Alliance, a consortium of 80 hardware, software, and telecom companies devoted to advancing open standards for mobile devices. Most of the Android code is released by Google under the Apache License. The Android open-source software stack consists of Java applications running on a Java-based, object-oriented applicationlication framework on top of Java core libraries . Libraries written in C include SQLite relational database management system, WebKit layout engine, SGL graphics engine, SSL. The Android operating system, including the Linux kernel, consists of roughly 12million lines of code including 3million lines of XML, 2.8million lines of C, 2.1million lines of Java, and 1.75million lines of C++. Android logo Ascender Corporation designed the Android logo with the Droid font family. Version history After original release, many updates of androids have been seen. These updates focus on fixing bugs as well as adding new features. Each new version is developed under a code name based on a dessert item. The most recent released versions of Android are: 2.0/2.1 (Eclair), which introduced HTML5 and Exchange ActiveSync 2.5 support 2.2 (Froyo), which introduced speed improvements with JIT optimization , Wi-Fi and Adobe Flash support 2.3 (Gingerbread), which introduced the soft keyboard and copy/paste features, and added support for Near Field Communication 3.0 (Honeycomb), which supports larger screen devices and introduces many new user interface features, and supports multicore processors and hardware acceleration for graphics. The upcoming version of Android is: Ice Cream Sandwich, a combination of Gingerbread and Honeycomb into a cohesive whole, with a possible release in mid-2011. Hardware Running Android The main supported platform for Android is the ARM (Advanced Risc Machines) architecture.ARM is one of the most licensed and thus widespread processor cores in the world. It is used especially in portable devices due to low power consumption and reasonable performance. Now a days cell phones, note books and tablets, including the Dell Streak, Samsung Galaxy Tab, TV and other devices can use the functionality of Android . HTC Dream was the first phone to run android, released on 22 October 2008. Features Current features and specifications: Bluetooth, edge, 3G , WiFi support. Camera GPS, accelerometer support. GSM telephony support. Integrated browser based on the open source webkit engine Media support for common audio video, still image formats. Architecture Architecture Diagram Android architecture has four layers: 1. Application Layer : Android is one of skillful and modifiable OS because of its many applications.Top 25 applications in the list below Goggle voice Advanced task killer Drop box Evernote Droid Analytics Documents to go Amazon kindle Places directory Tripit Seesmic FCC Speedtest Astro File Manager Got To Do Gist TED Mobile Pandora Shazam Dial Zero Google Goggles Google Skymap Tricodor Fxcamera Photoshop Mobile Bump Barcode Scanner These applications are written in Java Language. Screen Shot: 2. Application Framework Layer: Android applications are written in the Java programming language. By the help of SDK tools Androids code is compiled with data and resource file. An archive file has .apk extension. All the code in a single .apk file is considered to be one application. By the help of this file, Android devices use to install the application. Android provides the ability to build extremely rich and innovative applications due to open source platform. These are the services which are provided by it like device hardware, access location information, run background services, set alarms, add notifications to the status bar, and much more. Developers have full access to the same framework APIs used by the core applications. The application architecture is designed to simplify the reuse of components; any application can publish its capabilities and any other application may then make use of those capabilities .This same mechanism allows components to be replaced by the user. Underlying all applications is a set of services and systems, including: Set ofViewsthat can be used to build an application, including lists, grids, text boxes, buttons, and web browser Access data from other applications (such as Contacts), or to share their own data by the help of content providers. AResource Manager, providing access to non-code resources such as localized strings, graphics, and layout files To display custom alerts in the status bar by the help of a notification manager. Lifecycle of applications can be maintained by an activity manager. 3. Libraries: Android system uses a set of C/C++ libraries which helps in functioning of its various components.. Android application framework exposes its functionalities for its users. Some of the core libraries are listed below: System C library a BSD-derived implementation of the standard C system library , tuned for embedded Linux-based devices Media Libraries many audio and video formats are supported by these libraries. These libraries support image formats like MPEG4, H.264, MP3, AAC, AMR, JPG, and PNG. Surface Manager manages access to the display subsystem and seamlessly composites 2D and 3D graphic layers from multiple applications LibWebCore a modern web browser engine which powers both the Android browser and an embeddable web view SGL the underlying 2D graphics engine 3D libraries an implementation based on OpenGL ES 1.0 APIs; the libraries use either hardware 3D acceleration (where available) or the included, highly optimized 3D software. FreeType bitmap and vector font rendering SQLite a powerful and lightweight relational database engine available to all applications 4. Linux Kernel Layer : The kernel also acts as an abstraction layer between the hardware and the rest of the software stack. It contains the drivers for flash memory, camera, keypad, Audio, WiFi drivers , networking, file system access and inter process communication. Android relies on Linux version 2.6 for core system services such as security, memory management, process management, network stack, and driver model. Software Development Kit The Android software development kit (SDK) includes a set of development tools viz. a debugger, libraries, a handset emulator documentation, sample code, and tutorials. Android developer website helps in downloading SDK. Currently supported development platforms include computers running Linux (any modern desktop Linux distribution), Mac OS X 10.4.9 or later, Windows XP or later. Instead of using Eclipse (official IDE) developers may use any text editor to edit Java and XML to create, build and debug Android applications. The SDK also supports older versions of the Android platform in case developers wish to target their applications at older devices. Android applications are packaged in .apk format and stored under /data/application folder on the Android OS. APK package contains .dex files ,resource files, etc. List of those features that android phones do better than the iPhone Browsing Desktop Connectivity PC Connection Multi-notification Endless personalization Market Goggle integration Open source Op[en to carriers Current Distribution The following pie chart and table is based on the number of Android devices that have accessed Android Market within a 14-day period ending on the data collection date noted below. Platform API Level Distribution Android 1.5 3 3.9% Android 1.6 4 6.3% Android 2.1 7 31.4% Android 2.2 8 57.6% Android 2.3 9 0.8% Data collected during two weeks ending on February 2, 2011

A Critical Analysis Of the Doctor Wont See You Now :: essays research papers

A Critical Analysis of "The Doctor Won't See You Now" Initially, James Gorman appears to be stating that physicians should not be ethically obligated to treat each and every "slob" that seeks treatment. The title of the essay, and the sarcastic tone, give evidence that the thesis is quite the contrary. Gorman does identify an alarming trend of physicians looking through a cynical eye with an example of a survey by the American Medical Association, published November, 1991. " Thirty percent of doctors surveyed said they felt no ethical responsibilities to treat AIDS patients" (page 62). This seems to set the tone of disgust for such physicians. Gorman further condemns such physicians by reminding the reader "doctoring is a profession, a calling requiring commitment and integrity" (page 63). Gorman confirms his argument with the first of many disenchanted views. Making a comparison that " old people who are on their way out anyway" (page 62) are responsible for rising health care costs. Gorman then becomes almost offensive when he suggests some AIDS patients deserve their predicament and others don't. At this point, the reader sees that Gorman is being very sarcastic and bitter towards physicians who mare share this view. In paragraph three, Gorman attempts to make an analogy between other professions and related obligations. In essence, the analogy equates the amount of money and personal taste one may have, with the level of care and/or attention one deserves. The analogy appears to be very inappropriate at first, however, this may be exactly what Gorman is trying to point out, making the reader more sympathetic to the thesis. Gorman begins to touch on a sound idea of preventative medicine in paragraph four, page 62, where he writes "... the medical profession is finally beginning to see that patients have a responsibility for their own health". The credibility of the previous statement is destroyed when Gorman goes on to make a false analogy, comparing doctors with small business, and suggests that their is no difference between the two fields. Gorman suggest that, like in small business, doctors should eliminate the "riffraff" in their establishments. Unfortunately, the definition of riffraff is never revealed. Gorman goes on further to suggest which diseases or ailments should not be treated without any reason except personal bias. The sarcastic tone is turned up a notch on the proverbial dial from ten to eleven. Making a hasty generalization would usually destroy credibility on an issue, but used with the tone and thesis of this essay, it actually supports Gorman's point. Gorman specifies carpal tunnel syndrome as a deserved ailment. In the last

Capital Punishment And Christianity :: essays research papers

Capital punishment has been stated as ‘murder in its worst form’ barbaric, disgusting, unusual and completely unnecessary. Should Christians really support the death penalty? Many Christians believe that the Bible has spoken to the issue, but others believe that the New Testament ethic of love replaces the Old Testament law. Some early Christian writers who discussed capital punishment were absolutely opposed to it. Christians were instructed to not execute a criminal, to not attend public executions and even to not lay a charge against a person if it might eventually result in their execution. One example is Lactantius (260 to 330 AD) who is primarily known for his books, ‘Introduction to true Religion’ and ‘The Divine Institutes’. He wrote in The Divine Institutes, Book 6, Chapter 20: â€Å"When God forbids us to kill, he not only prohibits the violence that is condemned by public laws, but he also forbids the violence that is deemed lawful by men. Thus it is not lawful for a just man to engage in warfare, since his warfare is justice itself. Nor is it [lawful] to accuse anyone of a capital offence. It makes no difference whether you put a man to death by word, or by the sword. It is the act of putting to death itself which is prohibited. Therefore, regarding this precept of God there should be no exception at all. Rather it is always unlawful to put to death a man, whom God willed to be a sacred creature.† Abolitionists believe that the offender should be required to compensate the victim’s family with the offender’s income from employment or community service. Their thinking is that someone can do more alive than dead. By working, the criminal inadvertently ‘pays back’ society and also the victim and/or the victim’s family. There is no reason for the criminal to receive any compensation for his work. Money is of no value in jail. One of the most well known examples of the criminal contributing to the betterment of society is the case of Leopold and Loeb. Leopold and Loeb were nineteen years old when they committed ‘The Crime of the Century’. In 1924 they kidnapped and murdered a fourteen year old boy just to see what it was like. They were both spared the death penalty and sentenced to life imprisonment. Together, their accomplishments include working at hospitals, teaching ill-iterates to read, creating a correspondence school, making si gnificant developments in the World War II Malaria Project and writing a grammar book.

Cemetery billing and mapping system Essay

1.0 INTRODUCTION Technology has grown over the years and has made the life of mankind much easier. Technology is all around us and shows no sign of disappearing. It helps enhance the quality of life and business by doing many of our everyday tasks, which leaves more time to spend on more demanding and tedious matters. Computers are a great aid for businesses in terms of making a system from different aspects faster, proficient, and reliable. Computerized systems can generate reports and records in a fraction of the time compared to manual methods. Today, many of the world’s successful companies use computers for record keeping and report generations. Only a few have yet to adapt to the idea of computerized systems and continue to use a manual method of writing and recording in logbooks. Paraiso Memorial Park, Inc. is a privately owned cemetery located in Ampid II San Mateo, Rizal. Their main office is located at Door No. 12 Marietta Arcade MR Center, Marcos Highway, San Roque Marikina City. The cemetery first opened in November, 1973, by Mr. Romeo M. Liamzon. It is currently being led by their president Marietta Liamzon, the wife of the late Mr. Romero M. Liamzon. Paraiso Memorial Park, Inc. offers memorial services and lots for the deceased. Having a computerized Billing and Tracking system will help provide a proficient way to record, organize, and store data, regarding the client’s information. The system will help lessen the time and workload of the companies’ employees by giving faster, organized, accurate, and reliable information and records. 1.1 Background of the Problem In today’s modern age, computer has become a way of life; it is very evident that a majority of the country’s businesses still have not yet adapted to high technology. Particularly in most independent companies, daily transactions are still done on paper or old computer practices. We all know that modern offices are now operating at great pace striving to serve as many clients as possible with the best of their abilities. Although, as the years roll by, the number of clients and customers have grown and various record cases arise from these manual methods of managing clients’ records. Paraiso Memorial Parks, Inc. is a private cemetery located at San Mateo, Rizal. It was formerly founded by Mr. Romeo M. Liamzon, the late husband of President Marietta Liamzon, on November 1973. It currently has more than 20,000 customers and still continues to increase. It has (28)twenty-eight hectares of lot which are classified into five different types of memorial lot (1) lawn lot, (2) court, (3)presidential, (4) family estate, and (5)apartments (see attachment D-all. ), and are classified into 3 kinds of lots which is (a)Regular lot (b)Special (c)Premium Special. Paraiso Memorial Park, Inc. has surely grown over the years and along with it, its customers; the increasing numbers has been neglected over the years and therefore some of the processes of Paraiso Memorial Park, Inc. are in need of modification or update. Paraiso Memorial Park, Inc. is currently using a manual method of Billing and Tracking system. This manual method is prone to human errors and requires a considerable amount of time and effort. When computing the payments of a customer, wrong input into a ledger due to human errors can result in creation of a new entry, which consumes valuable time and effort. This leads to the delay of posting on the payments of a customer. There have also been cases where a page or the whole ledger is lost, damaged, or misplaced. It can be troublesome in finding the misplaced page or reproducing a damaged page. The filing of records is also a manual method of writing down information and then storing them into file cabinets. Records can be lost or misplaced from not being properly inserted into the file cabinets. If a request is made to view the record of a specific client, the employee must search through each folder of the file cabinet, which is very time consuming. Records and data lack security. Customer information is at risk to unauthorized viewing. Since there is no lock on the ledgers or file cabinets, anyone can gain access and view records or customer information. Once a customer has been issued a customer booklet, there have been cases where in a customer will forget to bring their customer booklet when giving a payment of installment. The employee will have a hard time finding the account of the customer since the contract number is unknown. They will search manually through each ledger, name by name. This becomes a problem since their ledgers are not organized in alphabetical order. In tracking a specific grave for customers, relatives, or visitors who do not know or remember the address of the lot, Paraiso Memorial Park, Inc. will search through several blotters for the name or address of the requested lot. The blotters are not arranged in alphabetical order, so the employee must search thoroughly name by name. The tallying of the available lots in Paraiso Memorial Park can be strenuous with the large number of overall lots in Paraiso. In order to find out how many lots are still available for sale, employees must compile the information gathered from numerous blotters. 1.2 Overview of the Current State of the Technology Paraiso Memorial Park, Inc. has valid agents that are authorized to assist old customers and especially new clients that are willing to buy. There are 20 transactions averaging per day and Paraiso Memorial Park, Inc. has 20,000 customers (already fully paid) to serve. There are two ways to inquire a lot in Paraiso Memorial Park Inc.; these are the following; Inquiring to avail a lot in Paraiso Memorial Park First customers inquire through an agent in the park which is called â€Å"The Officer of the Day†. This agent usually holds a Plan of the Park, Pricelist of the kind’s lots in Paraiso Memorial Park, Sales Application Form, Individual Application for Creditor and Contract to Sell. Customers may then ask about the price of the lot, kinds and classification of lot, terms and condition of payments, and how the customer will pay (cash or check) and where. The Agent will occasionally accompany their client throughout the park if requested; if the customer is willing and agrees to buy the lot, the agent checks the lot plan if the requested lot is available or not, then double checking it by calling the main office located in San Roque, Marikina City. If the availability of the lot requested is confirmed available, the agent will then present the Sales Application Form and Customer Data Sheet, Application Form for Individual Application for Creditor, and Contract to Sell to be filled up by the customer. The said forms stipulate the policy of the company regarding lot utilization, rules, and regulations. The agent and the customer will begin scheduling a date and time for when they will go to the main office for verification of data and issuance of a deposit slip. This deposit slip will be presented to the bank (Life Saving Bank besides the main office) upon payment. Afterwards, they will return to the Main Office for the issuance of official receipt, and the customer booklet depending if customer is in installment basis. Inquiring to avail a lot in Paraiso Memorial Park Inquiry through the Paraiso Memorial Park main office; located in San Roque, Marikina City. There is also an agent there called â€Å"The Officer of the Day†. Customers inquire through this agent and follow the same steps and procedures as if at the park office inquiry, except the customer cannot survey the memorial lots. The checking of availability of the requested lot is also quicker, since the main office holds the blotter. Issuance of the â€Å"Certificate of Ownership† will be given within a month after the full payment to have it prepared and signed by the official signatory and a PHP500.00 fee will be charge. The Contract to sell will be given to the buyer once it is signed by the official signatory that is within a month of the first payment. Along with the Contract to Sell is the Perpetual Care Fund in a form of trust amounting to PHP 5, 500.00 to PHP 132, 000.00 depending on the lot. (See Attachment C-7) Paraiso Memorial Park accepts all kinds of Check, whether Post-Dated Check or Personal Check. When a customer gives a post-dated check Paraiso Memorial Park prints out in a paper the information on the post-dated check and signs it saying Paraiso Memorial Park Inc. receives the post-dated check. The Individual Application for Creditor is a form of Insurance wherein if the conditions are met, a PHP 20,000.00 will be deducted to the remaining balance of the buyer. (See Attachment C-3.) If the customer is unable to pay according to the payment terms, a penalty will be given depending on how long the customer is overdue. A three (3) month grace period is given before charging for the penalty interest. Paraiso Memorial Park, Inc. offers up to six (6) terms of payment. (See Attachment C-21 and C-22). If the customer needs to use his/her memorial lot for burial purposes (Interment), she/he must pay in full or in cash in order for the lot to be used or utilized. Paraiso Memorial Inc. will provide an Interment Form which is only provided in the Main Office. The authorized (beneficiaries) customer will fill-out the interment form and apply for an interment. Issuance of deposit slip is also given by the cashier at the main office for paying the interment fees at the bank (Life Saving Bank beside the main office of Paraiso Memorial Park Inc.). After paying, the customer will then return to the main office for the issuance of Official Receipt. Then Information is now recorded into the interment sheet. When a customer is at-need (customer needs a memorial lot for immediate burial), he/she must pay in full or in cash in order for the lot to be used or utilized, take note that in this kind of transaction, the lot price is much higher than pre-need sales. The Sales Application Form, Customer Data Sheet and Contract to Sell are now manually recorded into two (2), one is the â€Å"Blotter† and the other is the â€Å"Subsidiary Ledger†. The Subsidiary ledger contains information about a single account, while the â€Å"Blotter† contains the information of the purchased memorial lot. The Tracking process or finding the availability of lots in Paraiso Memorial Park Inc. is done by manually scanning the lot plan and blotters. The lot plan is the map of Paraiso Memorial Park; this is categorized by Area and Garden, and is arranged by blocks/lots (see attachment C-25). Availability of the lot can also be seen here. The Blotter contains lot area, contract no., name of buyer, date availed and the remarks (if lot is fully paid or not). Paraiso Memorial Park, Inc. constantly updates their lot plan and blotters to remove the occurrence of double sales. The Park checks once a year the overall number of available lots up for sale. Currently Paraiso Memorial Parks has 25,000 lots. 1.3 Project Rationale A computerized billing and tracking system is very important in the succession of adaption on monitoring billings and customers of Paraiso Memorial Park Inc. This brings vast opportunities for development of Memorial Companies whereas data is already in their grasps. To the company, it is intended to take full advantage of current technologies that provide you with the ability to maximize your resources, increase productivity, improve accuracy and promote great cost effectiveness. To the employee, it is developed with functions which help save time and effort. It also provides an easy access to the authorized personnel only and performs automatic computation for billing. To the customer, the best information and services are ready to serve and a faster billing process is given, creating less hassle on paying bills. To the future researcher, this will guide them as a reference for their future subjects related in this study and can then be improved as technology and knowledge is growing. To STI College Marikina, this will serve as a reference to future students and will give them idea in creating or building a system of their own. This project aims to design and provide a methodology and its associated tools in order to support the integration of applications and process which have not necessarily been designed to coexist for memorial parks and competitive business.