The Cuban Revolutionary Movement Of Cuba - 968 Words

The Cuban revolutionary movement is still remembered today as a significant cause of what has come of Cuba today but more importantly by the people who were involved. One who played a significant role for his effort to overthrow the Cuban and Bolivian government was Che Guevara. Che Guevara became involved in political change when he was on a trip in Cuba where he met Fidel Castro. At the time, Fidel Castro wanted to overthrow the government which was under control of Fulgencio Batista. Guevara’s admiration to Castro and commitment made him his second in command. Batista fled and Fidel Castro took over, while Che Guevara worked on sparking other revolutions throughout Latin America, one in specific which would be his last, was in Bolivia. Throughout Latin America, several women were also getting involved in social movements, however, one in particular sought to make a change in Cuba and set foot into Che Guevara’s revolution movement. Haydee Tamara Bunke Bider also known as Tania worked close with Che Guevara during the revolutionary war in Cuba. Tania was an agent for the East German Ministry of State Security. Worked as a translator in the Cuban delegation, then after joined the militia. Che Guevara hired Tania to work with him on an undercover mission. She received special training to participate in the guerilla movement. While on her mission in Bolivia she took on another name hiding her identity, she was known as Laura Gutierrez Baur. Che Guevara wrote in hisShow MoreRelatedFidel Castro s Impact On The Cuban Revolution1678 Words   |  7 Pagesthe question, â€Å"How significant was Ernesto ‘Che’ Guevara in the Cuban Revolution era?† It will establish the effect Che Guevara had on the Cuban Revolution, it will compare the effect Guevara had to other leaders in the Cuban Revolution (i.e. Raà ºl Castro, Camilo Cienfuegos), it will contrast the effect Guevara had to other leaders in the Cuban Revolution, and it will consider whether Che Guevara had a significant impact on the Cuban Revolution. Based on these two sources, it can be conducted thatRead MoreLa Historia Me Absolvera also known as History Will Absolve Me1112 Words   |  5 PagesThe time of the Cuban Revolution involved a great deal of turmoil for Cuba as well as other countries around the world. In 1945, shortly after the end of World War II, the Cold War was taking off between the United States and the Soviet Union.1 Cuba was in the middle of its own war, the revolution, when they caught up in the international politics of the Cold War. The interaction between international and domestic politics played a major role in the outcome of the revolution. The result of theRead MoreThis Chapter Will Se rve To Outline The Cuban Revolution1310 Words   |  6 PagesThis chapter will serve to outline the Cuban revolution and its impact on social movements in Latin America and around the world. The two key leaders of the Cuban Revolution was Fidel Castro and Che Guevara. Their rhetoric is still regarded as inspiration to many around the world. This chapter will look at their goals and mobilization of the Cuban Revolution with emphasis on the importance of their discourse. The symbolism of Che Guevara that the revolution brought to the forefront of the imaginationsRead MoreEssay on Fidel Castro855 Words   |  4 PagesMayari, Cuba. His parents were relatively wealthy and owned a sugarcane plantation. During his childhood, he attended private Catholic Schools and graduated to attend the University of Havana in 1945. His teachers immediately noticed Fidels amazing memory, which he used to memorize entire books. At the university, he majored in law studies and became a member of several groups that opposed the Cuban regime, aiding exiles from the Dominican Republic in their political movement. The Cuban governmentRead MoreFidel Castro : The Free Encyclopedia Essay868 Words   |  4 PagesStates in 1959 17th President of Cuba In office December 2, 1976 – February 24, 2008 (Medical leave since July 31, 2006) Prime Minister Himself Vice President Raà ºl Castro Preceded by Osvaldo Dorticà ³s Torrado Succeeded by Raà ºl Castro First Secretary of the Central Committee of the Communist Party of Cuba In office June 24, 1961 – April 19, 2011 Deputy Raà ºl Castro Preceded by Blas Roca Calderio Succeeded by Raà ºl Castro President of the Council of Ministers of Cuba In office December 2, 1976 – FebruaryRead MoreThe Revolution Of The Cuban Revolution1264 Words   |  6 PagesArt in Cuba was drastically affected from nineteen fifty to nineteen sixty and changed in the years that followed because of the Cuban revolution. The oxford dictionary defines art as the expression or application of human creative skill and imagination, typically in a visual form such as painting or sculpture, producing works to be appreciated primarily for their beauty or emotional power, as well as the branches of creativity, such as painting, music, and dance. Art and its many different formsRead MoreThe Cuban Revolution : An Single Most Important Event Of 20th Century Latin America1200 Words   |  5 Pages The Cuban Revolution took place over a six-year span from 1953 to 1959. The series of armed rebellions ultimately resulted in the overthrow of the US- backed Cuban government and ushered in a new era of Communist rule. It is often cited as the single most important event of 20th century Latin America. The Cuban Revolution was derived from social unrest and consequently had a major impact on Cuba’s domestic and foreign affairs most notably the installation of a communist government that still rulesRead MoreEssay on The Cuban Revolution773 Words   |  4 PagesThe time of the Cuban Revolution was a great deal of turmoil, not just in Cuba but in almost every corner of the world. It was 1945, shortly after the end of World War Two, and the Cold War was taking off between the United States and the Soviet Union. Cuba, in the middle of its own war, was caught up in the international politics of the Cold War. The interaction between international and domestic politics played a major role in the outcome of the revolution. The result of the revolution left FidelRead MoreCuba And Its Effects On America969 Words   |  4 Pages The history of Cuba has gone through many dramatic changes affecting not only the economy but the citizens as well. On January 1st, 1969 Dictator Fulgenico Batiste (Fidel Castro) fled the Island of Cuba, with his revolutionaries seizing control with the U.S backing the situation. This caused chaos and excitement in Havana, rumbling the idea of anti-americanism. This relates back to the conflict theory, as this had a great impact on the citizens of Cuba, causing more hate on america and itsRead More Cuban Revolution Essay945 Words   |  4 Pagesnbsp;nbsp;nbsp;nbsp;nbsp;Fidel Castro, inspired by Josà © Martà ­ who first dreamt of a Cuban Revolution who died a martyr before he could succeed, wanted to overthrow the corrupt government under Fulgencio Batista. Castro gathered an army of revolutionaries known as the Fidelistas who were driven by nationalism, idealism, patriotism, and the thought of possibly becoming a martyr, a historical glory of Cuba. The result of this revolution in Cuba was an overthrow of the government and the start of a Communist state

King Lear Character Analysis - 1222 Words

Primarily, the ten commandments influenced character’s sins. A notable example of a commandment that influenced character’s sins was the fifth commandment. It testified that, if one honoured their family, then they would have lived longer. However, if they didn’t, then they would face a consequence. First of all, in act III, scene IV Edgar mentions, â€Å"Obey thy father† (King Lear III-IV 75). What that means is, to honour your father.Edmund, who broke a sin by dethroning his father Gloucester and, as a result Edmund was slain by his brother Edgar. Next, King Lear was betrayed by his three daughters. During act I, scene IV, Lear said. â€Å"Degenerate bastard, I’ll not trouble thee. Yet have I left daughter.† (Lear I IV 242-243). This advises us†¦show more content†¦This indicates Cordelia is an ex-daughter of King Lear. King Lear reunites with Cordelia in act IV, scene VII, he mentions â€Å"Fourscore and upward, not an hour more nor less.And to deal plainly, I fear I am not in my perfect mind.Methinks I should know you and know this man.†(King Lear IV-VII 60-64).It proves that King Lear makes no mention of royalty or of tests to determine the depth of love. As performed in Act I. That shows that he is not the same â€Å"King Lear† as before. Subsequently, Kent who is, the right hand of King Lear, was exiled. Kent returns as â€Å"Caius† and nevertheless continues to serve King Lear despite being treated badly. It displays that Kent wants to redeem himself to King Lear and prove he isn’t a failure. In conclusion, redemption has altered character’s sins because of an action that had an immense impact on themselves which later, changed. Dilatorily, Morality has influenced character’s sins, mostly because of character’s that weren’t respecting the upper classes who were high up in the chain of being. If not respected then, they will face a consequence. In act I scene, IV Oswald talks to King Lear and declares â€Å"My lady’s father† (King Lear I-IV 79-80). This displays that, Oswald is very disrespectful to the King of England and, subsequently was slain by Edgar. Another example of Morality is, Cornwall gouges Gloucester’s eyes. In act III, scene VII Cornwall mentions â€Å"Seet shalt thou never.—Fellows hold the chair.— Upon these eyes of thineShow MoreRelatedKing Lear Character Analysis1258 Words   |  6 Pagesrespect and honesty is expected. Yet to the demise of many of the characters this expected attitude is only portrayed through a few of them. When this attitude is not portrayed it is not looked upon as odd or out of character it is almost normalized. The king goes mad, Kent’s breaking of a stereotype, Gloucester is naà ¯ve nature, Edmunds superb manipulation, and the fool is the most knowledgeable of all. The first is the king. He goes mad, completely loses all sense of sanity. â€Å"Nature’s aboveRead MoreKing Lear Character Analysis796 Words   |  4 Pages In the play King Lear by william Shakespeare, Lear decides to give up his throne and retire because of his age. Lear decides to divide his kingdom between his three daughters because he has no heir to the throne. Before splitting the country up, Lear asks his daughters to tell him how much they love him and only then will the receive their part of the kingdom. His eldest daughters, Goneril and Regan, shower their father in insincere flattery trying to show their affection. In contrast his youngestRead MoreCharacter Analysis Of King Lear963 Words   |  4 PagesA Child King At first glance, King Lear appears to be simply a selfish man who loses his wealth, his mind, and his life in that order. Sure, he learns a lesson, but it does not do much good because both he and his daughter, Cordelia, die before really making amends. In fact, most everyone dies before really getting anything good done. So why did Shakespeare bother writing this play? Well, Shakespeare was well known for having a deep understanding of mankind and portraying that understanding inRead MoreKing Lear Character Analysis714 Words   |  3 PagesIn Act III scene 7 of Shakespeare’s King Lear, Gloucester returns to his castle after secretly guiding Lear to safety. Gloucester hoped to avoid any confrontation by Cornwall and Regan, but his son Edmund, betrayed him and revealed the information. When Gloucester finds Regan and Cornwall, they accuse him of being a traitor. They are both enraged that he has disobeyed their orders by helping Lear who was just kicked out during a terrible storm. After some interrogation by Regan, Gloucester justifiesRead MoreKing Lear Character Analysis1511 Words   |  7 PagesA character study written of a mortal man full of unpredictable mental illnesses and insanity can be as confusing as a thing to write as the thoughts within his very own mind. King Lear had a mind that could be compared to a light switch. His emotional states change from one extreme to the other with just that flip of the switch. Lear had a vast need for power and control; this combined with his temper and enormous selfishness created room for many mental outbursts. Best stated by Henry Hudson (1911)Read MoreKing Lear Character Analysis1196 Words   |  5 Pageswritten play, King Leir, published on May 15, 1594. In the play, the single father, King Leir, was betrayed by his two oldest daughters as he realizes that they do not love him. â€Å"He fled the land, and sailed to Gallia, there to seek some comfort of his youngest daughter Cordeilla, whom before h e hated† (Holinshed: Chronicles). Out of all of his children, he favored his youngest Cordeilla due to her â€Å"motherly† personality of caring and love for him. Shakespeare’s version of King Lear is very similarRead MoreA Comparative Analysis of the Characters of King Lear and Hidetora526 Words   |  2 Pagesin human history dont just resurface in critical analysis but are also given new life when channeled through modern media. This is well-exemplified by legendary Japanese filmmaker Akira Kurosawas 1985 epic, Ran. The highly regarded and high-budgeted film, based on William Shakespeares 1606 play King Lear, demonstrates the power retained by the original play even when dramatically recontextualized. Indeed, in a comparative discussion of King Lear and Hidetora, his counterpart in the Kurosawa filmRead MoreEssay on Character Analysis of King Lear600 Words   |  3 PagesKing Lear, the protagonist of the play, is a truly tragic figure. He is driven by greed and arrogance and is known for his stubbornness and imperious temper, he often acts upon emotions and whims. He values appearances above reality. He wants to be treated as a king and to enjoy the title, but he doesn’t want to fulfill a king’s obligations of governing for the good of his subjects. Similarly, his test of his daughters demonstrates that he values a flattering public display of love over realRead MoreKing Lear and the Genre of Tragedy Essay960 Words   |  4 Pagesof the hero. Written between 1604 and 1606, ‘King Lear’ falls into the genre of tragedy, depicting the destruction and downfall of the main character (Abrams). The play centres on Lear, an aging king who, in his retirement, decides to divide his kingdom between his three daughters while retaining the title and privileges of being king. However, King Lear’s actions lead to the destruction of his family, tearing up his kingdom and creating a war. ‘King Lear’ is a tragedy as it follows the codes and conventionsRead MoreWilliam Shakespeare s Othello And Timon Of Athens1259 Words   |  6 Pages Of the many people to have critiqued King Lear, A.C. Bradley arguably does the most through job as seen in Lecture VII and VIII of his work Shakespearean Tragedy. In Lecture VII, Bradley begins by discussing the similarities King Lear has to Shakespeare’s other works including Othello and Timon of Athens (245-246). For instance, in Othello, Iago reminds of Edmund and Othello’s trickery reminds us of the deceitfulness of Gloucester. Additionally, the scene where Othello watched Iago and Cassio

Critique Free Essays

string(229) " addresses to the Indian people and calls for a change in the system by massive non co-operation but by offending a class that represents thirty percent of the Indian population \(Lanzeni, â€Å"The Middle Class in India†\), Mrs\." Arundhati Roy has dedicated her writing career to politics and social causes and is a vehement critic of neo-imperialism and globalization. Her essay, â€Å"How Deep Shall We Dig? † was published in a national Indian newspaper ‘The Hindu’ on 25 April, 2004 against the backdrop of the 14th General Lok Sabha Elections in India. In her essay she attempts to portray the harsh conditions prevalent in the entire India due to unjust laws and an increasingly fascist approach towards governance by the ruling parties and stresses upon the need to bring about a revolutionary change in the country. We will write a custom essay sample on Critique or any similar topic only for you Order Now Roy presents her argument effectively with the use of sarcasm, irony and rhetorical questions complimented by a well supported and organized progression of ideas. However, her occasional arrogant tone and fallacious reasoning make the reader question the credibility of her case. Roy links the violent situation of Kashmir to the entire Indian state by highlighting unjust laws, adverse impacts of privatization, violence in various states and insensitivity of the ruling parties. She presents strategies of resistance and civil disobedience as the only way forward to a radical change in the country. Roy’s mastery over sarcasm and irony helps to depict the true picture of India’s stability and politics in the current era. Her use of sarcasm at various instances in the essay plays a pivotal role in helping the reader to identify the reality juxtaposed against the false picture of India presented by the government. For example, â€Å"Of course there is a difference between an overtly communal party with fascist leanings and an opportunistically communal party† (5) captivates the reader’s interest and helps to emphasize her point that there is no difference between the mandates of the two current ruling parties of India and neither will be successful in bringing a change to the country. Similarly in the line, â€Å"There’ll be no more criminals then. Only terrorists. It’s kind of neat. (2), the writer effectively conveys her disapproval of the POTA (Prevention of Terrorism Act) through sarcasm and enlightens the reader with the devastating consequences that could take place by the integration of this Act into criminal law. Along with sarcasm, the author makes effective use of irony and refers to the oppressed as â€Å"gangsters† (1) and their killing by the police as â€Å"eliminated on orders† (1) in order to illuminate the reader about the reality of violence and ruthless killings taking place across the country. The use of words in quotation marks such as â€Å"free press† (3) and â€Å"Creating a Good Investment Climate† (3) highlight the various instances of irony used by Roy to criticize the misleading image presented by the ruling parties of democracy and privatization in the country. Efficient use of sarcasm and irony throughout the essay allow the reader to critically analyze the image of the ‘Shinning India’ presented in the international community and agree to the author’s point of view in this context. Along with irony, the strategic placement of rhetorical questions through the course of the essay plays an essential role in the effective communication of the writer’s ideas and arguments. The topic ‘How deep shall we dig? ’ itself is a manifestation of a rhetorical question put forward by the writer to make the reader reflect upon the stance taken by many Hindus over the Muslim invasion of the subcontinent, more than a millennium ago. With this single question the writer conveys the importance of the Muslim community to India and makes the reader analyze the oppressions faced by them in states like Kashmir and Gujarat. The clever placement of questions such as â€Å"So how can ordinary people counter the assault of an increasingly violent state? † (5) make the reader stop and reflect upon the arguments presented by the writer and unconsciously agree to them. Similarly the use of repetitive questions and epiphora during the discussion of fascism in the essay lay emphasis on an important point of the argument and convince the reader to agree to the author’s claim. On a similar note, Roy has strengthened her argument with ingenious organization of ideas and effective support of facts and statistics from credible sources. She first establishes the problems faced by the country and then cleverly connects them to the policies of the current ruling parties and fascism. With this link and the repetition of the problems in the middle of the essay she creates an image of a violent state requiring urgent action. After setting up the stage, she proposes her solutions and effectively convinces the reader that civil disobedience in the current election scenario is the only possible way out of the volatile situation of the country. Her logical flow of ideas is complimented by statistics and allusion to credible sources. Reference to facts such as â€Å"According to the records of the Association of Parents of Disappeared People (APDP) in Kashmir more than 3,000 people have been killed in 2003† (1) and â€Å"Utsa Patnaik, the well known agricultural economist. †¦Ã¢â‚¬ ¦. calculates that in the period between the early 1990s and 2001, food grain absorption has dropped to levels lower than during the World War-II years† (2) validate the claims made by the author and play a pivotal role in bringing the reader in agreement to the writer’s point of view. Hence, the smooth flow of ideas and strong support make the paragraphs coherent and the essay powerful. Despite presenting a well structured case, the arrogant tone used by the writer while referring to the middle class in the essay depicts bias in her argument. In paragraph 11, she mentions the middle class as the only sect of the country that accept India as a legitimate democracy despite the widespread violence in the country while at the end of the essay she arrogantly refers to them by saying â€Å"Not because of that middle-class squeamishness — `politics is dirty’† (6). With a sweeping generalization and a supercilious remark about a group that forms more than fifty percent of the essay’s audience, Roy has considerably damaged the credibility of her argument. Moreover, at the end of the essay she addresses to the Indian people and calls for a change in the system by massive non co-operation but by offending a class that represents thirty percent of the Indian population (Lanzeni, â€Å"The Middle Class in India†), Mrs. You read "Critique" in category "Papers" Roy might not be very successful in achieving her aim. Along with an arrogant tone, the presence of fallacious reasoning at certain instances in the essay deteriorates the strength of the argument. While discussing the privatization of state institutions and referring to the power these private companies hold, the author goes too far by saying â€Å"in India a few of these CEOs are more powerful than the Prime Minister† (3) and thereby commits a logical fallacy called the ‘slippery slope’. It is true that the heads of private companies running state assets hold a lot of power but it is illogical to conclude that they possess more authority than the head of the state- the Prime Minister. Similarly, the writer while emphasizing on the need of enhancement of human rights in the country, illogically concludes that India’s recent abstinence from voting for a human rights resolution in the U. N. will lead to an assault of human rights in the country. The author fails to explore other possibilities that could have led to India’s abstinence and makes a hasty conclusion which compels the reader to question the reasoning of the author and weakens the overall strength and impact of the argument. Concrete examples of violation of human rights by the government at this point in the essay would have consolidated the argument and made the claim of the writer more viable. Despite its shortcomings, Roy’s article highlights important issues like privatization and lack of intelligence sharing with the public which are pertinent to developing countries. Privatization of national institutions is a problem prevalent even in Pakistan and has been openly criticized. The recent privatization of KESC (Karachi Electricity Supply Corporation), Pakistan Telecommunications (PTCL) and Railways in the country has sparked extensive debate since the efficiency of these institutions has depreciated tremendously and the government has lost control over crucial state machineries. This can be exemplified by the long power breakdowns faced by Karachi at the hands of the privatized KESC which is not accountable for its inefficiency to anyone in the country. The fact that the economic capital of Pakistan can be held hostage by a private electricity company supports the argument laid down by Roy that privatization leads to the deterioration of a state. Along with privatization, lack of intelligence sharing over matters affecting the public is another common aspect between Pakistan and India mentioned in Roy’s article. The details of the attack on Mehran Base in May, 2011 and the abduction of Osama bin Laden from Abbottabad are sensitive issues about which the common man knows nothing beyond the immediate videos shown on television. These incidents had a huge impact on the image of Pakistan across the globe and affected the lives of its citizens but Pakistani’s were not given any explanation regarding the events by the government or the army. As Roy states, the common man was forced to believe that lack of information sharing is â€Å"a poisonous brew which is stirred and simmered and put to the most ugly, destructive, political purpose. †(1) Therefore, the two major issues of privatization and hiding information from the public highlighted in Roy’s essay not only exist in India but also have strong roots in other developing countries like Pakistan. The author mentions the adverse effects of growing influence of nationalist groups like â€Å"Sangh Parivar† (6) and the extremist teachings given in their schools called â€Å"shakhas† (6) in Northern India. The situation in Pakistan is surprisingly similar where the Taliban extremist group represents the ‘Sangh Parivar’ of India and their ‘madrassas’ provide a reflection of the ‘shakhas’ mentioned by Roy. The lack of proper governance in the northern areas of Pakistan has led to a growing influence of the Taliban in the region and an unmonitored expansion of their schools called ‘madrassas. These schools instill extremism into our young generation and serve to fulfill the â€Å"deadly purpose† (6) of spreading terrorism in our country. As Roy pointed out in her argument, the government’s failure in fulfilling its responsibilities has led Pakistan into a volatile situation where like India it is battling out ex tremist groups and nationalist movements generated from within the country. Roy talks about the oppression of the current government in India (which is similar to the policies of the Pakistani government) throughout the essay and cleverly compares it with the British rule to arouse emotion and patriotism in the reader. The writer’s analogy of the Armed Forces Special Powers Act with Lord Linthigow’s 1942 Ordinance has a strong impact on the argument while her reference to â€Å"Dandi March† (7) and â€Å"civil disobedience† (7) (a common term for protests during the British rule) generates nationalism in the emotional readers of the subcontinent. Like the Special Powers Act, Section 144, a law in the Pakistani constitution from the colonial era (Warraich, â€Å"In Pakistan, Zardari’s Crackdown Betrays Weakness†) has been repeatedly used by the current government to repress protests such as the lawyers ‘long march’, a strategy used by the British during their rule. Similarly, recent attempts of the Pakistani government to disseminate peacefully protesting crowds by teargas and stone attack provide reflections of the tyranny faced by the people of the colonial era. The ingenious link established by Roy between the current oppression faced by the people of subcontinent and the British autocracy makes us realize that there is a dire need to bring about a change in the current system, launch another ‘Dandi March’ and indulge into yet another ‘civil disobedience’. Roy successfully evokes emotion with this analogy and makes the reader agree to her argument that the limit to repression has arrived, â€Å"Enough is Enough. Ya Basta! † (5) On the whole, Roy’s effective use of literary devices, rhetorical questions and an ingeniously structured argument captivates the reader’s interest and despite its shortcomings in terms of reasoning, it eventually persuades the audience to give in to the view presented by the writer. Articles of this genre in the past have influenced Indian history and it is their growing popularity and recent impact on politics that has led to an immense support by the common people to revolutionary movements like the anti-corruption campaign by Anna Hazare. Therefore, Arundhati Roy’s â€Å"How Deep Shall We Dig? † not only serves as a critique on the current political system of India but has far reaching consequences in terms of awakening a nation from ignorance and directing it to a path of revolution. How to cite Critique, Papers

Costing system of Solar Power Company

Question: Discuss about the Costing system of Solar Power Company. Answer: Introduction Management accounting or costing is being used in the business to determine the cost of manufacturing the products and to know what cast has been occurred to produce per unit of product. Costing help the management to know the overhead cost of production and how these costs can be divided in the product cost so that proper profits can be determined. Mainly there are two major costing systems used to divide the product or service cost, namely traditional costing system and other one is Activity Based Costing System (Besley and Brigham, 2008). In this report Costing system of Solar Power Company (SPC) will be evaluated in detail and recommendations will be provided to improve their costing system. Currently SPC uses traditional costing system to allocate their overheads and to calculate per unit costing. Company is in view to change the system of costing so that proper profit can be divided among panel A and panel B. Use of Activity Based Costing System over traditional or current costing system Conventional or traditional costing system assigns the costs to the different products on the basis of average overhead rate. For example, labor hr rate can be used to assign the overheads costs to the products. According to this system all the indirect costs used in the production or administration are divided equally amount all products irrespectively such products are being part of particular indirect cost. On the other hand activity based costing system, firstly identifies all the activities in the process of production and appropriate cost driver is being used to find out cost pool of activities. ABC system divides the overhead cost according to activity being used in manufacturing the particular product. It helps in identifying the actual cost of product and profit earned during the period (Friedman, 2009). In this report, both traditional and ABC costing system is being used to find out the profits of panel A and panel B, in order to make comments on how accurate the activity based costing is to allocate the overhead cost in panel A and panel B. Calculations are performed on the given product cost data and per unit product cost has been calculated using both traditional costing system and activity based costing system. There has been noted wide difference in method of costing and per unit product cost of panel A and panel B. When traditional or current costing method has been used to calculate the per unit product cost than cost of panel A occur to be $14.75 and cost of panel B occurs to $ 30.00 per unit. This cost has been arrived through allocating the prime cost and per unit overhead cost to both panel A and panel B. The overhead rate has been calculated using the labor hour rate. Through using the activity based costing system it has been found that per unit cost of panel A was $21.50 and that of panel B was $ 25.50. This difference in per unit cost arrives due to proper allocation of each overhead cost when arriving at total cost occurred for panel A and panel B. While estimating the per unit product cost of panel A and panel B using the ABC costing all the overhead costs are divided among the panels as according to their usage of particular activity in their manufacturing process. When calculating the net profit for both the categories of products according to reign through using the current costing method, it has been found that net profit in southern reign for the panels is $13,199.40 and in northern reign it is $4,572.00. On the other hand, when estimating the profits of both the panels for each reign through using the activity based costing it has been found that net profit for southern reign was $17,559.67 and for northern reign it was $212.33. This difference was due to proper allocation of activity cost in each product in activity based costing system (Pratt, 2003). On the other hand in traditional costing system all allocations have been using the labor hour rate. Wrong Decision made by management while using the current costing method It has been found that management has using the traditional costing system to allocate all the overhead cost in both the products. Prime costs are divided directly using the usage of labor hours and raw materials in each products (Drury, 2005). In case of overheads cost all the costs are sum up and are divided using the labor hours used by each product in their manufacturing process. This costing process ignores the actual usage of different activities by each product. Limitations of using the Activity Based Costing System It has seen that there have been many limitations while adopting the activity based costing system. Firstly, it is very expensive to implement the activity based costing system as against using the traditional costing method. In case of activity based costing system there is requirement to breakdown all the business process into activities and division of each activity has to be made according to the usage by each product. It requires huge time and manpower to make such allocation of each activity (Bierman and Smidt, 2007). Conclusion It has been found that while using the activity based costing system, proper allocation of all the cost has been made. Division of cost using the activity based costing system gives actual net profit earned in each reign and it helps to focus on reign that provides low profits. While using the traditional costing all the overhead cost is dividing on single recovery rate and it provide wrong results. It is highly recommended to the SPC Company to use the ABC costing for division of overhead cost. References Besley, S. and Brigham, E. F. 2008. Essentials of Managerial Finance. Cengage Learning. Bierman, H., and Smidt, S. 2007. The Capital Budgeting Decision, Ninth Edition: Economic Analysis of Investment Projects. Routledge. Drury, C. 2005. Management Accounting for Business Decisions. Cengage Learning EMEA. Friedman, M. 2009. Price Theory. Transaction Publishers. Pratt, S. P. 2003. Cost of Capital: Estimation and Applications. John Wiley Sons.