The Costing Methods Analysis

Question: Define about The Costing Methods Analysis. Answer: Introduction: Costing Method is the name of a tool box, which is used by the authorities, decision makers of the organizations. In this box, there are various types of methods by which cost accounting is prepared. Different industries in the economy follow different kinds of ways to obtain their cost. The choice of technique from the 'tool box' depends on the nature and particulars of business. It also varies with the type of the product and the market structure. The production process plays a huge role in selecting the method of costing, from eight general methods of costing. The chosen method then involves the process of accumulating, thoroughly examining different parameters of costing, summarizing the results, and assessing several alternative courses of activity which includes costs and guiding the administration on the most suitable route of operation based on the cost efficiency and the management's capacity of an organization. A. Unit costing: In this process, all the costs are gathered and compiled for every job or work order or project individually. Every job can be distinguished easily and thus becomes necessary to interpret the costs according to the jobs. The production consists of distinct jobs or lots so that order number can determine costs. A job card is allocated for each task for cost accumulation. This method is suitable for Printers, Machine tool manufacturers, and general engineering workshops. (Shrestha, Sansom and Farnham 2012) Advantages: It makes each and every job easy to differentiate. The process makes the whole mechanism transparent. Tracking back every unit is easy in this process. Disadvantages: This method makes the overall process lengthy. Without the batch number it is almost impossible to track down the details of a product. B. Job costing: This method states that costs are determined for individual work order independently, as each job has its terms and range; 'Job costing' is used in many cases. Examples can be given as, in painting, car repairing, designing, and building repair (Wiles and Watts 2014). Advantages: It is helpful for following the precise cost of unique commodities and is the only accurate method for gathering costs for "cost-plus contractual arrangements." it also can produce particular outcomes of the open-ended costs of a present job. So, it is useful for monitoring purposes. Disadvantages: To get the correct view, it requires an enormous quantity of specific data collection and data entry, which is costly. It also has a risk of incorporating some incorrect data, making the system control process more expensive. There is a notable allocation of "overhead costs" for every job, clumsily implemented (Mitra 2016). C. Contract costing: For big jobs which include massive expenditures, lengthy time periods, and usually separated working sites. Each and every contract is handled as different units of costing. This is why it is has another name, terminal costing. Projects, which require contract costing includes bridge construction, construction of roads and buildings (Syrotyuk 2013). Advantages: In this method, the consumer has peace of mind and does not have to bother about unforeseen costs. The contractor understands that the customer has agreed to, and is okay with the level of price, so avoidances with wages are less likely to happen. Disadvantages: If there are any faults in the actions of the service provider, there comes a high chance of calamity in the service the consumer will receive. The consumer has no authority over the services he will get. D. Batch costing: The batch costing method is used in those places, where the units presented in the consignment are uniform in nature and composition. For the need of costing, every batch is managed as a unique job or divided job. Bakery industry and pharmaceutical industry generally use the batch costing method. Advantages: Distinguishing paying jobs from the unprofitable jobs is easier in this method. In this process, it is simpler to prepare the estimation and production planning. Cost data helps in adjusting budgets, as, spoilage defective work can be discovered. This process helps the authority in settling SP of special orders. It is beneficial for statistical design in preparing the trends of jobs. Disadvantages: This process requires costly production material and labor. It involves a lot of clerical work making the process laborious. The cost of detailing often results in incorrect outcomes. Two results cannot be compared in this process increasing the probability of mistakes. So, this method cannot be used for the purpose of control (Saaty and Vargas 2013). E. Operating costing: Operating or service costing is needed to determine the value of distinct service-oriented units, for example, clinics, railways, and buses. Each and every other service is administered as an unrelated factor in operating costing. In the example of a clinic, a unit is treated as the cost of bed for each day. On the other hand for busses, operating cost per kilometer is interpreted as one unit (Briciu, CăpuÃ…Å ¸neanu and Topor 2012). Advantages: Service costing makes the pricing attributes easy for the industry. The units of the products and services sold are not homogeneous in most of the cases making the process foolproof. The cost structure is easy to understand (Page et al. 2013). Disadvantages: No uniform price is charged for this type of costing. It makes the structure less predictable, which can be problematic for the end users. Miscalculation or any kind of wrong in the process will result in shut down of the process, leaving the open end users without options. F. Process costing: "Process costing is used for those products which go through different sets of operations." For example, several methods are involved in cloth manufacturing industry. "The first process is spinning. The output of that spinning method, yarn, is a final product which can be sold on the market to weavers or used as an input element for the weaving process in the same manufacturing unit." Putting the value of the thread, one can determine the total-cost of the spinning process. In next step the final good of the weaving process can also be marketed as a final product in the market. Here, the expense of material has to be estimated. In the 3rd step, the raw material is converted to a complete product. As an instance, a shirt or a trousers' pair can be considered. All the processes, which have the characteristics to be either a final or an intermediate good, can be evaluated individually (Drury 2013). Advantages: The advantages of the process costing are, it is easy and straightforward for accounting. It is a direct method of cost ascertainment which can collect the overall costs from every individual section and overlooks the costs which are related to particular jobs within the section. This decreases the size of the data, making a collection of data accessible and fast. The analysis is straightforward and does not expect any functional abilities other than standard accounting skills (Kaplan and Anderson 2013). Disadvantages: This way of costing is specifically suited for the goods which are homogeneous and cannot produce an exact estimate of commodity costs when a singular process provides multiple items or various versions of the same piece. It fits only for large process works but not for customized requests. Division of costs which are joint to distinct goods may lead to unreasonable pricing conclusions in these cases (Weygandt et al. 2015). G. Multiple costing: This method is also called 'composite costing.' In cases where the output is composed of many collected parts or elements, as in the event of televisions, motor vehicles, and electronic goods, costs have to be determined for each of the elements. The same goes for the final product. This kind of cost process may require diverse techniques of costing for various elements. For this reason, this costing type is identified as multiple costing or, composite costing (Della and Keating 2016). Advantages: This method of costing requires some usage of logical means for designating costs to outputs. There is no apparent attributable cost for this process. This approach is fundamentally used for accounting inventory for the purpose of external reporting. Disadvantages: Using this information for any administration goal might result fatally, as settlements based on allocated costs, with the purpose of altering those costs, fails. Except for inventory valuation, "by-product" and "joint product cost" is not approved. H. Uniform costing: This is a method in which some firms of that sector only use exact strategy of costing, using principles which are agreed-on and conventional accounting exercises. This process helps in fixing the price of the commodity and in inter-firm comparisons. This method is utilized in transport undertakings, gas companies, water works, services provided by municipalities, nursing homes, hospitality industries, etc. (Markantonis, Meyer and Schwarze 2012). Advantages: Using this process gives the ability to compare data inter-firm. Various markets and sectors can be inter-linked with the help of this method. It gives a logical view of the change of price and makes it easy to understand the mechanism. Disadvantages: Uniform costing creates opportunities for unwise people to behave improperly in the sector. One person can easily try to manipulate in this costing method by tampering over the data. This characteristic makes the method not trust-worthy in front of the eyes of common people. Conclusion: Costing method is a tool used by different companies for estimating their cost. There are eight methods for costing. Different technologies are used in the tool box depending on the type of business, product and the market structure. Unit costing, also known as single output costing is suitable for those products which are constructed by continuous production activity. In Job costing method, each cost is calculated separately depending on the terms and range. The contrast costing method is used for big jobs with high expenditure. In batch costing method, each unit is unique in nature. In the operating costing method, the costs of distinct service-oriented units are measured. The process costing method is used for the products with multiple set of operations. The multiple costing method is used where output is formed by many parts. The uniform costing method is used when some firms uses the same strategy. References: Markantonis, V., Meyer, V. and Schwarze, R., 2012. Review Article" Valuating the intangible effects of natural hazardsreview and analysis of the costing methods".Natural Hazards and Earth System Sciences,12(5), pp.1633-1640. Della Porta, D. and Keating, M., 2016. Activity 28 Costing a Research Project.100 Activities for Teaching Research Methods. Briciu, S., CăpuÃ…Å ¸neanu, S. and Topor, D., 2012. DEVELOPMENTS ON SWOT ANALYSIS FOR COSTING METHODS.International Journal of Academic Research,4(4). Page, K., Graves, N., Halton, K. and Barnett, A.G., 2013. Humans,things and space: costing hospital infection control interventions.Journal of Hospital Infection,84(3), pp.200-205. Shrestha, R.K., Sansom, S.L. and Farnham, P.G., 2012. Comparison of Methods for Estimating the Cost of Human Immunodeficiency VirusTesting Interventions.Journal of Public Health Management and Practice,18(3), pp.259-267. DRURY, C.M., 2013.Management and cost accounting. Springer. Kaplan, R. and Anderson, S.R., 2013.Time-driven activity-based costing: a simpler and more powerful path to higher profits. Harvard business press. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons. Mitra, A., 2016.Fundamentals of quality control and improvement. John Wiley Sons. Wiles, C. and Watts, P., 2014. Continuous process technology: a tool for sustainable production.Green Chemistry,16(1), pp.55-62. Syrotyuk, S.D., 2013. Method of evaluation costs transformation of knowledge staff self-learning system.Science Vector of Togliatti State University. Series: Economics and Management, (3 (14)). Saaty, T.L. and Vargas, L.G., 2013.Decision making with the analytic network process: economic, political, social and technological applications with benefits, opportunities, costs and risks(Vol. 195). Springer Science Business Media.

Employee Benefits (1803 words) Essay Example For Students

Employee Benefits (1803 words) Essay Employee BenefitsRob BarrBenefits that will come with a job might not make you take the job just because of that. But It could have major influence over your decision. Flexible scheduling, paid time off, and child care were singled out as key programs that impress job candidates. (http://www.amcity. com/)3 Employee benefits are becoming a major part of what employees are looking for from their companies. And in return companies are looking at their benefit packages trying to trim benefits that are not benefiting anyone. Or basically trying to get the most for their buck without upsetting their employees. Benefits also can be a way to motivate employees into better enjoying their jobs. By employers surveying their employees to see what kind of needs they have, they can better suit the benefits for their employees. Surveying is a primary tool for better understanding employees desires, and the migration of those desires.1(http://www.amcity. com/) And it is a good way of getting rid of unwanted benefits without upsetting the employees as much, because this is what they wanted. This paper will cover the topic of employee benefits, How they have evolved through time?, What types of benefits are being offered now?, and What benefits are required by law and which are not? EVOLUTION OF BENEFITSEmployee benefits, once known as fringe benefits, use to be only given to a select few employees. During World War II, there was a pay freeze in effect. Employers wanting to pay more to attract employees couldnt, so the stepped up the benefits offered to the employees. It was at this time that employee benefits started to grow and bring us to where we are today with all kinds of benefits. DIFFERENT TYPES OF BENEFITSOver time there has been a large increase in the different types of benefits introduced into the workplace. With benefits initially introduced to attract potential employees, there have been some very good ideas and some very bad ones. To start out lets first list the benefits that are out there. Retirement and Savings Plans Life Insurance and Death Benefits Medical Coverage Paid Vacations and Holidays Sick Leave Personnel Time/Flex Time Parental Leave Discounts Child care Employee Assistance ProgramsMost companies have some type of retirement plan set up. It could be in the form of a savings plan, 401k, pension plan or whatever they call it. There are two category types of pension plans. They are 1) contributions from the employer and 2) amount of pension benefits to be paid. Under these different types there are four different types of plans. They are: Contributory Plan- A pension plan where contributions are made jointly by employees and employers Noncontributory Plan- A pension plan where contributions are made solely by the employer Defined-Benefit Plan- A pension plan in which the amount on employee is to receive upon retirement is specifically set forth Defined-Contribution Plan- A pension plan that establishes the basis on which an employer will contribute to the pension fund2A spinoff of the pension plan is the 401k plan, which is named after the section in the Internal Revenue Code. This plan is becoming more popular since its introduction because it is tax deferred and it is taken out by payroll deductions. Since the 1992 Presidential election, health care has been on the hot seat for a lot of companies. There are usually two different types of health care available for employees. Health maintenance organizations(HMOs) which are organizations of physicians and health care professionals that provide a wide range of services to subscribers and dependents on a prepaid basis. And Preferred provider organization (PPO) which is a hospital or group of physicians who establish an organization that guarantees lower health care costs the employer.2 And since health care costs are on the rise companies are finding ways to combat this. Bob Smith Essay These programs are designed to help employees with school and tuition reimbursement. Usually you take the classes and after the semester and you receive passing grades, they give you back a prorated amount of your tuition. BENEFITS REQUIRED BY LAWThere are several benefits required by law. Workers Compensation Insurance covers workers injured in the line of duty. The injury has to keep the worker out of work for an extended period of time. The worker usually receives a prorated amount of their pay. The next is social security insurance. Both the employee and employer contribute to the fund. The employer matches what is put into it by the employee. When the employee reaches 65 years of age is when they can start to draw on their social security and receives a prorated amount. And the last is unemployment insurance. This is when an employee is fired from a job or laid off and have to be covered by the social security act, will receive up to twenty six weeks of unemployment insurance through their unemployment. EMPLOYEE FEELINGS ABOUT BENEFITSHow employees feel about their benefit packages is just coming into play. Most companies are asking their employees what they would want in their benefit packages. But employers be ware Surveying employees when no action is likely to be taken, which can engender distrust.(http://www. amcity.com/)1 Surveying employees of what they want is a great way to communicate and motivate their employees. By employees seeing management listening and communicating will help bust moral in the company. Surveyed more than 800 employers nationwide representing 7 million workers, and nearly two-thirds of these organizations said the programs have a positive effect on morale, while half say the programs improve attendance and productivity. (http://www.amcity.com/)3 Along with this survey, nearly three-fourths (74 percent) of Midwest employers said that flexible work scheduling is the most important issue they have to address.(http://www. amcity.com/)3 Employers are getting more information than they thought they would from these surveys. This information can better help them improving conditions with employees in a number of different areas, like morale, communication and motivation. CONCLUSIONBenefits can be used for many different motives. To boost morale, communicate with their employees on their concerns and needs, and to motivate their employees about their job. There are a lot of different of benefits a employer can offer its employees from health care to dental to child care. And even before a potential employee accepts a job, benefits might weigh heavily in the decision of which job to take. Bibliography. Companies see a benefit in seeking employee feedback, Business Times, Douglas Robson. http://www.Amcity.com/sanfrancisco/stories/032497/focus2 2. Managing Human Resources, 1996, Arthur Sherman, Scott Bohlander, Scott Sneel. South-Western College Publishing 3. Programs to balance work, family lift workers morale, March 31, 1997. Http://www. amcity.com 4. Wellness programs are worth every dollar you spend, March 31, 1997. Miriam Sims http://www.amcity.com Business Reports

Safeway Supermarket Essay Essay Example

Safeway Supermarket Essay Essay Safeway Company has policies that require employees to smile at and do oculus contacts with clients. Most of the clients would see this sort of facial gestures as a friendly manner of making concern. but some clients might misconstrue them as a â€Å"flirt† . Twelve employees had filed ailments about this â€Å"Superior Service† policy and found it unethical for the company to hold clandestine shoppers to descry if there is any lawbreaker. This led to Union to acquire involved and suggest the company to modify the policy. However. the central offices disagreed that the policy was the cause of the misinterpretation. And they think it is necessary to develop their employees to be friendly and holding the right attitude to function their clients. Analysis of the Case We will write a custom essay sample on Safeway Supermarket Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Safeway Supermarket Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Safeway Supermarket Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Due to the â€Å"Superior Service† Policy implemented by Safeway. clients have two typical letter writer illations on the employees:* Positive: A friendly manner of making concern.* Negative: Employee purpose or effort to chat up with the clients. Although the instances of clients holding a negative letter writer illations on the Safeway Employees is little nevertheless it was a major concern which lead the Union to be involved and accordingly the Policy to be abolished. Q1. How. specifically. is the procedure of ascription illustrated in this instance? Causal Attribution is study on the causes of behaviour based on the followers: * Internal: based on actions for which the person is responsible. * External: based on state of affairss over which the person has no control. Majority of the clients are utilizing Positive letter writer illations to associate the employees to be friendly. The internal causes might be the employees are friendly. helpful and socially natured persons. On the other manus. the external causes might be the employees need to purely follow by the Policy of implemented by Safeway. Culture and norm practiced in Safeway. fright of being sent of Smile School. portion of their KPI and Job Descriptions. Certain clients are utilizing Negative letter writer illations to associate the employees to be coquettish. The internal causes are likely due to the â€Å"Easy going† and â€Å"very social† personalities of the employees. On the other hands the external causes are due to the enlisting and choice procedure in Safeway. the civilization of the company. The negative letter writer illations might be due to the following perceptual prejudices:* Fundamental ascription mistake* Halo consequence* Similar-to-me consequence* First feeling mistake* Selective perceptual experience* Pigeonholing Q2. What do you supposed is being done to assist develop people to be friendlier toward clients? In other words. what would you conceive of goes on in Safeway’s â€Å"Smile Schools† ? Learning is procedure where a comparatively lasting alteration in behavior happening as a consequence of experience. Operant Conditioning is the signifier of acquisition in which people associate the effects of their actions with the actions themselves. Normally the behaviours with positive effects are acquired whilst the behaviours with negative effects tend to be eliminated. Observational Learning is the signifier of acquisition in which people get new behaviours by consistently detecting the wagess and penalties given to others. For Safeway to efficaciously develop the employees to be friendlier. a assortment of developing techniques should be used. Either the preparation should be conducted officially in category in the Smile School and later via on occupation preparation. The Smile School categories should include developing on basic communicating accomplishments. recognizing accomplishments. client relationship accomplishments. Role Play should be included as an effectual manner to integrate the transportation of cognition and accomplishments of the engagement. support of the cognition acquired. Participant can associate to existent life experiences and trainers can measure defects and supply feedback. One of the Role Play should include scenario how to manage hard client under assorted state of affairss. The formal preparation and on occupation preparation would supply both positive and negative support. Positive support is the procedure by which people learn to execute behaviours that lead to the presentation of desired results while negative support is the procedure by which people learn to execute Acts of the Apostless that lead to the remotion of unsought events. Training should be conducted uninterrupted and ongoing so that it will be a uninterrupted support in which all desired behaviours are reinforced. Reinforcement should avoid penalty and should merely be used penalty as the last resort. The aim of penalty is diminishing the unwanted behaviour by following it with unwanted effects. Q3. Describe what you believe might be the progressive subject measure outlined in the warning missive to unfriendly Safeway clerks. Once preparation has been completed and the desired results still have non been reached. Safeway could follow taking progressive subject stairss as illustrated in the diagram below: It is a systematic and progressive method to reenforce the coveted consequence. The coveted consequence and the defects must be communicated decently. Written warning must spell out what is required from the employees. what are the defects. what action will be taken and the effects.

Career Goals Essay Sample As Infectious Diseases Specialist

Career Goals Essay Sample As Infectious Diseases SpecialistWhen you are done with your career goals essay, I would like to help you go a step further. When writing your career goals, you should include the people that can help you reach them. So, when you are ready to submit your career goals, remember these helpful tips.The first thing you should do is contact an infectious diseases specialist in your area. Of course, it may not be necessary but it is always better to have someone there that knows the type of help you need. Having someone to show you the help they can provide you with can help you develop a plan. These are all things that you could do for yourself but by having someone show you what they can do, it will give you a better idea of what you want.The second thing that you can do is join a professional organization or conference. This can help you get in touch with other professionals in your field. It is very important to contact people and try to develop relationships with them. This will help you see the difference in their work as well as the people you meet with and this can help you develop a better relationship.The third thing that you can do is try to find out what others are doing to help you develop your plan. It is important to connect with others so that you can help them do the same thing that you would like to do. There are some professional associations that will help you organize events so that you can help them achieve their career goals.If you are just starting out, the last thing that you can do is to find out how you can help others. Try to see if you can come up with a project that someone else would benefit from. Once you come up with a project, you should go talk to the person that you want to help. It is important to see what kind of help you can offer them because they will have the option to use that kind of help.A career goals essay sample as infectious diseases specialist will help you get started on your path. By follow ing these steps, you will be able to develop your career goals to where you can help others achieve the success that you want.Remember, your career goals is the beginning of the road to becoming an infectious diseases specialist. Once you have the knowledge and skill set to become one, you will never stop working toward this goal.

Understanding the K1 Fiancee Visa Process

Understanding the K1 Fiancee Visa Process A K1 fiancee visa is a non-immigrant visa, which allows a foreign fiancà © or fiancà ©e (to simplify things, well use fiancee in the rest of this article) entry into the U.S. to marry a U.S. citizen. After marriage, an application is made for an adjustment of status for permanent residence. Obtaining the K1 visa is a multi-step process. First, the U.S. citizen files a petition to the U.S. Citizenship and Immigration Services (USCIS). Once that is approved, the foreign fiancee will be allowed to complete the process to obtain a K1 visa. The foreign fiancee will provide additional documentation to the local U.S. embassy, attend a medical exam and visa interview. Filing the Fiancee Visa Petition The U.S. citizen (also knows as the petitioner) submits a petition for his or her foreign fiancee (also known as the beneficiary) to the USCIS.The petitioner submits Form I-129F Petition for Alien Fiance, along with Form G-325A Biographic Information, current fees and any required documentation to the appropriate USCIS Service Center.After a few weeks, the U.S. petitioner receives Form I-797, the first Notice of Action (NOA), from the USCIS acknowledging that the petition has been received.Depending on processing times, the petitioner then receives the second NOA from the USCIS acknowledging that the petition has been approved.The USCIS Service Center forwards the petition to the National Visa Center.The National Visa Center will process the file and run preliminary background checks on the beneficiary, then forward the approved petition to the beneficiarys embassy, as listed in the I-129F. Acquiring the Fiancee Visa The embassy receives the file and processes it locally.The embassy sends a package to the beneficiary that includes a checklist of documents that must be collected. The beneficiary will be instructed to send certain items back to the embassy immediately, while other items will be brought to the interview.The beneficiary will complete the checklist and any forms, include any documents required immediately and send the package back to the embassy.Once received, the consulate will send a letter to the beneficiary confirming the date and time of the visa interview.The beneficiary attends a medical interview.The beneficiary attends the visa interview. The interviewing officer will review all documents, ask questions, and make a decision on the case.If approved, the K1 fiancee visa will be issued that day or within the week, depending on the embassy. Activating the Fiancee Visa - Entering the U.S. The beneficiary will travel to the U.S. within 6 months of the K1 fiancee visa being issued.At the port of entry, an immigration officer will review the paperwork and finalize the visa, allowing the beneficiary to officially enter the U.S. First Steps - In the U.S. The K1 fiancee visa holder should apply for a Social Security number shortly after entering the U.S.The couple may now apply for a marriage license. Watch your timing! Most states apply a short waiting period between applying for the license and the marriage ceremony. Marriage The happy couple can now tie the knot! The marriage must take place within 90 days of activating the K1 visa. After Marriage If the foreign spouse is making a name change after marriage, take the new Social Security card and marriage certificate back to the Social Security Administration office to make a name change on the card. Adjustment of Status Now its time to apply for an Adjustment of Status (AOS) to become a permanent resident. It is important to file for the AOS before the K1 expiry date, otherwise, you will be out-of-status. If the foreign spouse wants to work in the U.S. or travel outside the U.S. before permanent resident status is granted, an Employment Authorization Document (EAD) and/or Advance Parole (AP) must be filed along with the AOS.

Saul, First King of Israel Essay Example | Topics and Well Written Essays - 500 words

Saul, First King of Israel - Essay Example Following Elwell (1991, p. 54) Saul understand a new fact interpreted the Cross. Christians are Christians and speak with conviction of the immense meaning of the Cross solely because another fact has come into the picture, a fact which reverses the apparent meaning of the Cross and enables the believer to see its real place in God's redemptive work. Saul the persecutor of the church illustrates the difference. Before his conversion he knew that Jesus had been crucified, and he took it to prove that Jesus has been disowned by God and rightly rejected by Jewish leaders. Once converted, he saw in the Cross a quite different meaning; in the light of the Resurrection it had a positive and central place in a message that claimed the faith of men ( I Cor. 2:2). But it had that place and meaning only because the Resurrection supplied the interpreting fact that gave the Cross its true place in the Christian message. The Bible mentions this event as "Saul, who is also called Paul" (Acts 13:9). It is possible to say that a new name means a new life for this person. It means a new destiny and mentality. It is important to note the role of the human mind in the guidance of the Spirit. The Spirit comes into a life, the mind must abdicate.

War (1919) by Luigi Pirandello Research Paper Example | Topics and Well Written Essays - 1500 words

War (1919) by Luigi Pirandello - Research Paper Example Pirandello uses his understanding of psychoanalysis to highlight the difference between each character’s superficial acceptance of the reality of war, and his or her own deep level inability to come to terms with the suffering that war brings. Seen through the lens of psychoanalysis, this story is not about a train journey to Rome, but rather it is about human life and the journey to true understanding of the unbearable horror of war. The story was written in 1919, immediately after the end of the First World War. Pirandello himself had a son who was sent to war, and who was taken prisoner. One can assume that there are some autobiographical elements in the depiction of parental reactions to the enforced separation from their sons at a time of great danger. The First World War had been a terrifying for the whole of mainland Europe, and the high numbers of casualties shocked the people to the core. Never before had such an efficient mechanised war taken so many lives. The focus of the opens with the description of an unnamed middle aged couple settling into a train carriage full of other people. The woman is silent, and her role as mother shocked by the imminent departure of her son to the front is sketched in by her apologetic husband. The role of the suffering mother is very deeply embedded in Western culture. From the heroines of classical Greek and Roman tragedies - to the suffering of the Mother of God at the crucifixion, there is a long tradition of women with their faces covered in grief. Pirandello’s mother figure does this, silently anticipating, the death of a son, or sorrowing this event when it has occurred. It is the epitome of love without return, for the beloved creature is taken away and the mother must grieve for ever because of that. It seems that with this introduction Pirandello wants to present the classical interpretation of how loss of a