Philippine Christian University - Dasmarinas Campus

JOMARK V. YBAROLA
BS ACCOUNTANCY- 3B

Questions: Reflection (Lesson 1)

1. What is the difference between Productions Management and Operations

Management?

The production and operations management purpose is to effectively manage

and utilize the resources of the company which is essential for the production of goods
and services. Production Management is the process of effective planning and
regulating the operations of that section of an enterprise which is responsible for the
actual transformation of materials into finished products. On the other hand, operations
management is one step ahead of production management, or it can be said that
production management is a part of operational management. It involves activities such
as supervision, planning, and designing business activities. It is also the administration
of business practices to create the highest level of efficiency possible within an
organization. It is concerned with converting materials and labor into goods and
services as efficiently as possible to maximize the profit of an organization.

2. Describe Operation System in your own understanding.

Personally speaking, operating system is a tool to ensure work is focused on

organization’s strategic objectives and is done most efficiently. An Operating
System acts as a communication bridge (interface) between the user and computer
hardware. The purpose of an operating system is to provide a platform on which a user
can execute programs in a convenient and efficient manner. It carries out is the
allocation of resources and services, such as allocation of: memory, devices,
processors and information. Everett E. Adam & Ronald J. Ebert defined operating
system (function) as a part of an organization that produces the organization’s physical
goods and services. Basically, operating system promotes company’s competitiveness
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in all fields of managements in order to create effective and efficient productivity to meet
the customer’s need and satisfaction.

3. Given the objectives of Operations Management, how do you think these affect
the goal of the business?

Operation is one of the strategic functions of any organization. This means that it is
a vital part of accomplishing the organization’s strategy and ensuring its long-term
survival. Over time, operations management has grown in scope and increased in
importance. Today, it has elements that are strategic, it relies on behavioral and
engineering concepts, and it utilizes management science/operations research tools
and techniques for systematic decision-making and problem-solving. As operations
management continues to develop, it will increasingly interact with other functional
areas within the organization to develop integrated answers to complex interdisciplinary
problems. Indeed, such interaction is widely regarded as essential to long-term
business success for small business establishments and multinational corporations
alike.

4. What is the most distinct learning you got from this topic?

As an organization develops plans and strategies to deal with the opportunities

and challenges that arise in its particular operating environment, it should design a
system that is capable of producing quality services and goods in the quantities
demanded and in the time frames necessary to meet the businesses obligations. In
today's business environment, a key component of operational flexibility in many
industries is technological knowledge. Advances in technology make it possible to build
better products using fewer resources. As technology fundamentally changes a product,
its performance and quality often increases dramatically, making it a more highly valued
commodity in the marketplace. But the growth in high-tech business applications has
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created new competitors as well, making it important for businesses to try to register
advantages in any and all areas of operations management.

Questions: Reflection (Lesson 2)

1. How do you think operations manager adjusted with the pandemic?

An operations manager is engaged in overseeing the process of production,

planning for performance improvement, and building relationships within the
organization. As the COVID cases skyrocketed, all companies were ordered to shut
down and their employees are forced to stay at home. With this in mind, operations
managers must think of a way to continue their production without violating the
government’s order and putting their employees’ health at risk. They devised a plan in
which minimal or no physical contact is needed for continuing the operations and this is
through the skeletal work arrangement and ensuring that employees are wearing their
face mask and face shield.

2. What could be an ideal production process? Explain.

The business firm is basically a producing unit it is a technical unit in which inputs
are converted into output for sale to consumers, other firms and various government
departments. Production is a process in which economic resources or inputs (composed
of natural resources like land, labor and capital equipment) are combined by
entrepreneurs to create economic goods and services (also referred to as outputs or
products). The best way to understand operations management in manufacturing and
production is to consider the things you use on a daily basis: They were all produced or
manufactured by someone, somewhere, and a great deal of thought and planning is
needed to make them available. Businesses know what they want to produce, but the
challenge is to select a process that will maximize the productivity and efficiency of
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production. Management looks to their operations managers to inform this decision. As

we examine the production processes shown below, keep in mind that the most
successful organizations are those that have their process and product aligned.
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3. You are an independent auditor. Create a simple service operation process to

your practice.

Operational audits are a forward looking process, and are part of many
organizations’ ongoing business improvement process toolkit. The findings of
operational audits are intended to diagnose which areas need attention and to
safeguard assets by averting potential future risks. The Operational Auditing
Handbook borrows The Institute of Internal Auditors’ (IIA) definition of an operational
audit: “A systematic process of evaluating an organization's effectiveness, efficiency
and economy of operations under management's control and reporting to appropriate
persons the results of the evaluation along with recommendations for improvement.”
The process of operational auditing is not much different from other audits performed by
the independent auditor. Those include planning, execution, reporting and follow up.
 

 Planning: The auditor needs to obtain an understanding of the business as well

as operation. Then, they need to make an assessment and target which key
operation should they perform.
 Execution: Validating the key control and operation involve obtaining the key
documents, observing how certain key control is performing and inspecting
certain documents like sales invoices, goods delivery note.
 Reporting: Once the key operation and control are validated, the report needs to
be prepared and submit to the audit committee.
 Follow up: Same as other internal audits, any key findings, and
recommendations that prepare by auditor need to follow up whether those key
findings are mitigated by related management or department.
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4. What is the most distinct learning you got from this topic?

In this topic, I realized that versatility is essential for the preservation of an

organization. In these trying times wherein the whole economy is experiencing a
declination, we need to be able to continuously adapt to the sudden external or internal
changes. A proactive organization will have a competitive advantage because they are
flexible enough to reduce the impact of a disaster before it even starts. And as Benjamin
Franklin once said, “If you fail to plan, then you are planning to fail.”

Questions: Reflection (Lesson 3)

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1. Discuss the factors on determining production planning procedures.

There are several key factors that contribute to the success of production planning
for a product or a service. In general, the production planning must align with overall
operations strategy, which in turn must align with overall corporate strategic objectives.
Consider the internal and external environments as well as the company's vision,
mission and values. The production planning and production processes must be able to
deliver key performance objectives, which vary from business to business. But the
levels of performance must be defined by your customer. 

 Quality–Minimize mistakes and provide customer with the level of product and
service quality they require. Quality reduces cost in the long run and increases
dependability.
 Time–React quickly to customer requirements. Increase the availability of your
product to meet your customer's requirements. Speed decreases both
inventories and risk.
 Dependability–Deliver your product or service with the quality required, when and
where the customer requires it. Dependability saves your customer time and
money and is critical in developing trust with your customers.
 Flexibility–Adapt to constantly changing customer demands. Make sure your
planning and production processes provide flexibility given changing types of
product or services and changes to product mix, volume and delivery.
 Cost–Every customer cares about cost relative to value. You need to develop an
efficient and waste-free supply chain to minimize costs. The other performance
objectives will affect costs

2. Design a graphic presentation of the Scope of Production Planning and Control

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3. Explain the Production Planning and Control in Different Production

System using a chart.
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4. What is the most distinct learning you got from this topic?

In any manufacturing industry, production is the driving force to which most other
functions react. The changing business environment in which pharmaceutical
manufacturers are acting creates the need for more effective production processes
planning and control methods, which are able to deal with uncertainties in internal
processes and external deliveries. Production planning and control practices will vary
widely from plant to plant/organization to organization. Though no production control
function can be entirely eliminated, the least control that results in effective operation of
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the factory is the best control. It must be remembered that production planning and
control systems should be tools of management. The objective is not an elaborate and
detailed system of controls and records, but rather, the optimum operation of the plant
for maximum profits. Production Planning and Control places an emphasis on the
control of work-in-process, the system will be in effect tie together all previous records
and forms developed in all planning for the manufacture of the products.