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This question has two parts;be sure to answer both.First,define span of control and contrast the two kinds of spans of control.Second,imagine that you are the manager of the customer-service department for a major furniture retailer,which has 40 CSR's (customer service representatives)on the phone lines at any given time during business hours.Can you be effective as a manager with such a wide span of control? Why or why not?
The span of control,or span of management,refers to the number of people reporting directly to a given manager.
There are two kinds of spans of control,narrow (or tall)and wide (or flat).
Narrow span of control: This means a manager has a limited number of people reporting-three vice presidents reporting to a president,for example,instead of nine vice presidents.An organization is said to be tall when there are many levels with narrow spans of control.
Special Product Cost Projects
Involves the detailed analysis and calculation of costs associated with creating a product that is unique or outside the standard product line.
Cost Driver
A factor that influences or contributes to the expense of certain business operations.
Cost Pools
Groups of individual costs that are combined to allocate to cost objects, making the allocation process simpler and more standardized.
Cost Allocation
The process of distributing costs across various departments, products, or services within an organization to reflect the true expenses associated with each.
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