CIS lecture 1

Computer Information system

Sharadh Ralye

                                                                                                                                                                Date:- 27/05/12

Information Technology is a field of science which relates to study, analysis, design construction, implementation, and maintenance of Information system.

Information system: - Any systems which can generate collect process store archive dispose information.

Elements of Info system: - Technology elements (computers, software, computer networks), Business Element (people, procedures and Data).

IT usage in Business:-

1.       Process Automation.

2.       Communication media.

3.       Decision making.

4.       Office automation.

5.       Network transformation (integrating vendor (SCM), logistics, Customer (CRM) with your company processes or also called as Supply Chain Management).

6.       Scope transformation.

Evaluation criteria for this subject:-

20 Marks attendance.

30 Marks Presentation.

50 Mark for Objective type answer paper.

Elements of Information system:-

1.       Computer :- Data processing machine / tool . modules :- Input devices ( data input / instruction or software) processor will process these data . output devices will print , display etc. Memory ( RAM( volatile) store data for processing as and when required).

Configuration of computer:-

i.                     Processor speed in Hz( clock speed – time of processing  pulsating DC) , Manufacturer , series number (version) . One instruction one cycle , more instructions in given per second is those many cycle per second. 2GHz.

ii.                   RAM size:- Capacity in Bites smallest unit (group of 8 bits 0 or 1 ).

Memory types:-

Based on operation :- ROM / Read /write.

Based on access :- serial ( tape) Random , CD , DVD , Pend drive , Hard drive

Based on permanency of data ( Volatile , Non-Volatile).

Capacity :- Based on no of instruction( software ) that we want to run and amount of the memory it will require to run will define the capacity of memory.

iii.                  Hard Disc:- Capacity. 320GB. Depending on the data growth rate . IDE ( integrated Digital electronics) ATA – Advance technology attachment(parallel)  . Serial advanced technology attachment SATA

iv.                 Drives:- CD or DVD RW . CD 48 x ( x= 148kbps) defines reading speed.

v.                   Monitor:- type  CRT( scanning frequency is high – no ghost image is formed , LCD , LED, Plasma, OLED, TFT( thin film transistors) . LED, LCD have small crystals which have one ckt and is controlled by a transistor.LCD is most soft display. In plasma ( gas is filled ) and the ionization of the gas is controlled by transistor.

Size: - 19”, 21” diagonal size.

Resolution:- 1024 x 768.

Aspect ratio:- 4/3

vi.                 Ports:- USB universal serial Bus, RS232 (serial bps Baud rate)  , VGA Out , Audio out, HDMI ( both Audio & video in same port), Keyboard , Mouse.

vii.                Printer personal:- Impact ( printer head will touch paper dot-matrix , Non impact laser, inkjet , thermal)

Interface:- parallel , serial.

Paper size:- A3, A4,

Medium:- paper , T-shirt.

Document feeder:- Auto, Manual.

Speed:- Pages per minute.

viii.              Graphics memory:- it takes the data with the speed the processer process and stores it and displays it on the screen ( graphic accelerator card)     . It is required for fast moving pictures ( 3D projection , games etc .). either prefixed or on the slot on the mother board. Its size depends on the speed of the picture projection required.

Computer booting steps:- cold booting

1.       Power on

2.       POST (Power on self test including RAM checking).

3.       BIOS (basic input output system) CMOS non volatile memory-> Complementary metal oxide semi conductor device contains all configuration details with battery backup & real time clock. All basic programs to start all the basic hardware driver to start them for use. Start MBR master boot record.

4.       MBR will search for the OS and load it.

5.       OS Prompt will be shown.

Warm or hot Booting using restart command will not start from point 1 but will start from 3.

Software: - set of instructions which are to be executed ( program) . set of program are called software.

1.       Type of software:- Application software ( MS office) , Browser , Media Player etc. System software are those which extend the functionality of application software or provide environment to run the application software ( OS , driver s/w , DBMS).

Programming:-  set of instructions written to be executed by the Microprocessor

1^st Generation1968-72  1GL:- Binary codes or machine level programming.

2^nd Generation1970-89 2GL:- Microprocessor 8085. Read , write code converted to Binary code  by assembler( software pg). Assembly level

3^rd Generation 1990-1995 3GL :- C programming , Fortran , Basic , VB ( High level programming). Compiler S/w converts C program to convert to binary level. Error line number is next line to the actual line.

4^th Generation 1996- 2000 4GL :- Design software or tools which will generate program. Example MACRO. JAVA

5^th Generation 2001            5GL:- speak and it should execute the command.

Dear friends,

All of us should be grateful to Mr Nagaraj for his great contribution to enable us to get the details of the class in the best possible way. I had a word with him. He told me to make a correction in the assignment. Instead of VC going up by 5 %, pl read VC decreases by 5 % at 70 % level.

regards
sanban

Marginal Costing Lecture 2

Marginal Costing lecture 2

Cost Sheet :- It is the vertical representation of 2 formulas:-
      Sales
  - Variable Cost
  ----------------
     Contribution
  - Fixed Cost
------------------
    Profit

Question No – 1

Company currently operate at 60 % of its capacity ( Total capacity – 450000 units / annum)

Admin expenses – Rs 15/unit

Selling and distribution expenses – Rs 20 /unit

Material – Rs 10/unit

Advt – 12 lacs / annum

Wages – Rs 8 / unit

Promotional expenses – rs 15 lacs / annum

Factory expenses – Rs 10 lacs / annum

Company wants to increase its operations to 80 % level which will increase the fixed cost by 5 % and variable cost will decrease by 10 %

Currently sales are Rs 250 /unit keeping same sales price shall company implement the decision .

Solution:-

 

Final Inference :- Since Contribution per unit  and Profit per Unit are increasing , Company should go ahead implement the decision.

Question No – 2

Production – 600000 ( 100 % Per annum )

V cost  

Variable cost	50 %	80 %	100 %
Material	5	10 % less	15 % less
Wages	3	5 % less	10 % less
Factory	4	2 % less	5 % less
Direct expenses	5	Same	Up 5 %
Selling expenses	10	Up 5 %	5 % Less

Fixed cost
Factory	700000	10 % up	10 % up
Admin	800000	same	10 % less
Distribution expenses	1200000	2 % less	5 % less
Sales price	100 per unit	Same	Up 5 %

   Final Inference:- Even though the Contribution per unit and Profit per unit is reducing with respect to increase in Production. the Profit is INR is increasing with  increase in production level. This means that for a short period of time company has brought down their Profit per unit to increase market share.

     PRODUCT MIX:- It is the combination of Producing various products in different volumes to arrive at Profit to the company.
Question 1

Particulars	A	B	C
Sales per unit	125	140	100
Material	35	20	10
Wages/unit	40	30	25

Total Fixed cost of the company – Rs 2 lacs

Suggest Profitable mix

1.    1000 units of A , 2000 units of B , 1500 units of C

2.    1500 units of each product

3.    1000 units of A , 2000 units of B , 3000 units of c

  

Assignment

Material – Rs. 15/ Unit

Wages – Rs.12/Unit

Factory – Rs.5/Unit

Distribution = Rs.10/Unit

Admin expenses = 3 lacs

Selling – 2 lcas

Advt – 5 lacs

Production – 7.2 lacs units / annum

Sales price – Rs 250 per unit

The Above Values are at 40% Production.
Company may operate at 40%, 70% & 90% Production level.
At 90% Production level all Fixed cost will go up by 5%
At 70% Production level all Variable cost will go up by 5%.
Sales Price will remain same at all Production level.

Please calculate and suggest at what production level should company operate.

This assignment to be sent by each individual before coming Sunday on  assignment.sp@gmail.com
Please mentione your name and batch number in the subject of the mail.

All the Best for Continued learning.

Nagarajan V.