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Additional Case 4.1 As the Director of HR, David Is Leading a Management

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Additional Case 4.1
As the Director of HR, David is leading a management discussion to plan and implement a diversity management program. David is concerned that management, while tolerant, tends to stereotype minorities and this will eventually lead to difficulties for the firm. The company's top three markets are in Los Angeles, Chicago, and Miami. All three markets are heavily Latino in make-up. The senior management team is all male. The youngest member is 58 years of age.
Martinez, the VP of Operations, feels that people should blend together and that focusing on differences merely creates divisions. He thinks that you should have a common training program to create a unified "American" company culture. Patrick, VP of Finance, doesn't see the need for a program. He respects that people are different, but he feels that once you get to know a Hispanic, African-American, or Asian-American, you know how to work with any Hispanic, African-American, or Asian-American. Moreover, Patrick doesn't believe the company should get into affirmative action programs. The firm tried it ten years ago, and it created many problems.
-Refer to Additional Case 4.1.Martinez's approach to diversity management:


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Job T687

A specific job or project identifier used within a job costing system to track costs and progress.

Unit Product Cost

The sum of variable and fixed expenses incurred in the creation of a single product unit.

Direct Labor-Hours

The total hours of labor directly involved in manufacturing a product or providing a service.

Predetermined Overhead Rate

A rate calculated before the start of a period, used to allocate overhead costs to products based on a chosen allocation base, such as labor hours or machine hours.

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