TYSON CHICKEN COMPANY Variance Analysis and Performance Evaluation

Large organizations with a complicated hierarchical system are difficult to manage and not all the authority can be given to a single person. Therefore, the application of responsibility accounting is used where departments or segments of the organization needs to be separated in manageable parts with respect to revenues, costs, profits and investments (maaw.info). We will apply the concept on Tyson Food Company where operations are done at larger scale, from breeding stock and feed production to transporting and marketing finished goods. The company sells one of the finest forms of chicken, beef and pork in more than 90 countries. We will now be analyzing how the responsibility is divided in a particular segment of a company that has 26.9 Billion of revenues per year (indeed.com).

Activity and Time Period
Throughout the report, we will take a management function which is recruitment and hiring in Tyson. The main reason being that no company can be successful if the workforce is not successful and promising and to ensure that, one should hire the best candidates. Tyson has been ranked as Americas top 50 Employers by Equal Opportunity magazine and Tyson was ranked as the 3oth most preferred company in which employees will like to work (tyson.com). There have been employee motivation, management and training activities which reflect the duties and efficiency of the recruitment manager. The time period used for the activity totals to 6-7 hours in which we extracted the information about the company and its recruiting functions online and the account responsibility taken which is the management function is one of the most important and crucial function for an organization.

Inputs
The data is secondary but reliable as most of it is from the official website of Tyson. Other inputs are about the basic concepts of the report such as accounting responsibility. To verify the argument, data has also been gathered from Equal Opportunity magazine.

Results
The story revolves around the Account Manager of Recruitment, Rashad Delph. He says to Equal Opportunity magazine that he looks for Bachelors degree in food or meat science when he hires for quality control, similarly, Bachelor or Masters in finance if applying for finance department. This means that selecting the specialized people from the crowd as the recruitment managers are later responsible for the performance of the employees and hisher capabilities (tyson.com). The story doesnt stop here. After the selection and hiring, the workers go through the learning processes and compensations. The organization promotes diversity and equal opportunity to minorities as a service to people. As we can see, Business Resource Groups (BRGs) in the company help the employees to get in line with Tysons business strategy. Executive Diversity Business Council (EDBC) held in 2005 was a major step for promoting the diverse hiring nature of the company where people can work with different backgrounds and opinions but same goals.

Time to time training is provided to the Tyson employees. The company offers PEER (Pause-Engage-Expand-Program) which is a workshop to expand the views of employees by making them realizes their capabilities and other peoples potential. The Pipeline Management Process identifies employees in the operation sector from the first level supervisors to the upper management and helps them improve and develop themselves (tyson.com).

Implications
Mentioned above are the situations in which Rashad Delph and other senior managers are responsible for the activities related to their own accounting responsibilities. These activities, in long term, also result in profits, therefore, the only implication for an efficient organization moving upwards in job recruitment policy is to hire internees rather than fresh people. This helps in reducing costs as the internees already know how the organization works through the tough times they faced. This procedure is also used by large multinationals such as PG, Unilever, Reckitt Benckiser, Philip Morris, etc. 

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