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wall bracket appear to be obsolete based on prior usage, but the planned use of more wall brackets would keep that item from being disposed of If a computer system includes a bill of materials, there is a strong likelihood that it also generates a where used report, listing all of the bills of material for which an inventory item is used If there is no where used listed on the report for an item, it is likely that a part is no longer needed This report is most effective if bills of material are removed from the computer system or deactivated as soon as products are withdrawn from the market; this approach more clearly reveals those inventory items that are no longer needed An additional approach for determining whether a part is obsolete is reviewing engineering change orders.

These documents show those parts being replaced by different ones, as well as when the changeover is scheduled to take place One can then search the inventory database to see how many of the parts being replaced are still in stock, which can then be totaled, yielding another variation on the amount of obsolete inventory on hand A final source of information is the preceding period s obsolete inventory report Even the best MRB will sometimes fail to dispose of acknowledged obsolete items The accounting staff should keep track of these items and continue to notify management of those items for which there is no disposition activity In order to make any of these review systems work, it is necessary to create policies and procedures as well as ongoing scheduled review dates.

links for short), which enable the reader to jump from one hypertext page to another. You may also hear the word hypermedia. A hypermedia system works just like hypertext, except that it includes graphics, sounds, videos, and animation as well as text. In contrast to ordinary text, hypertext gives readers the ability to choose their own path through the material that interests them. A book is designed to be read in sequence: Page 2 follows page 1, and so on. Sure, you can skip around, but books don t provide much help, beyond including an index. Computer-based hypertexts let readers jump around all they want. The computer part is important because it s hard to build a hypertext system out of physical media, such as index cards or pieces of paper. The Web is a giant computer-based hypermedia system, and you ve probably already done lots of jumping around from one page to another on the Web it s called sur ng. If one Web page doesn t seem all that interesting once you visit, you can click another link that seems more related to your needs (and so on). The Web makes sur ng so easy that you ll need to give some thought to keeping people on your sites keeping them engaged and interested so they won t surf away!

By doing so, there is a strong likelihood that obsolescence reviews will become a regular part of a company s activities In particular, consider a Board-mandated policy to conduct at least quarterly obsolescence reviews, which gives management an opportunity to locate items before they become too old to be disposed of at a reasonable price Another Board policy should state that management will actively seek out and dispose of work-in-process or finished goods with an unacceptable quality level By doing so, goods are kept from being stored in the warehouse in the first place, so the MRB never has to deal with it at a later date..

Information Week/Ernst & Young Security Survey IV, wwweycom Jacobson, I and Bylund, S The Road to the Unified Software Development Process (Sigs Reference Library), Cambridge Univ Pr (Trd), ISBN 0521787742, August 2000..

performer can carry out project work at a cost below the price, he or she will realize a pro t If it costs more to undertake the project than the negotiated contract price, the performer faces a loss With xed-price contracts, project managers in performing organizations face enormous pressures to reduce project costs, because every cent saved is translated into an increase in pro t margins Many project organizations that regularly carry out xed-price contracts offer incentives to their project managers to keep costs down For example, project managers may be given bonuses tied to cost savings On the surface, this may seem to be a worthy tactic that rewards project managers who can effectively promote ef ciency on their projects However, there is a danger that corner cutting is being encouraged and that cost savings will be realized at the expense of quality.