Cost Allocation for Decision Making - 2652 Words

Introduction The purpose of this paper is to answer a few important questions: Why do companies allocate costs? How do companies allocate costs? And how this cost allocation can affect the decision making of the company. It is important for the companies to find the proper method to allocate the costs. Cost allocation is an important issue in many companies because many of the costs associated with designing, producing and distributing products and services are not easily identified with the products and services that are created. It would have been easier for companies to allocate cost if costs were directly traceable with the products and the cost allocation would have been minor issue for the company. The decision-making†¦show more content†¦A direct cost can be traced to a product or service which includes: Direct labor- which is the cost of the labor that’s directly connected to a product or services. Direct labor is sometimes called touch labor, since direct l abor workers typically touch the product while it is being made.( Ray H. Garrison, Eric W. Noreen and Peter C. Brewer p 39-40) An example of direct labor is an assembly line worker. Labor cost that cannot be physically traced to the creation of products, or that can be traced only at great cost and inconvenience, are considered to be indirect labot.( Ray H. Garrison, Eric W. Noreen and Peter C. Brewer p 40) Direct material are those materials that become an integral part of the finished product and whose cost can be traced to the finished product.( Ray H. Garrison, Eric W. Noreen and Peter C. Brewer p39-40) Manufacturing overhead is the third element so manufacturing cost, it includes all costs of manufacturing except direct materials and direct labor. Manufacturing overhead includes items such as indirect materials; indirect labor; maintenance and repairs on production equipment; and heat and light, property taxes, depreciation, and insurance on manufacturing facilities. Only cos t associated with operating the factory are consider to be manufacturing overhead cost. A company also incurs other costs associated with its selling administive functions, but these costs are not included as part of manufacturing overhead. Only thoseShow MoreRelatedCost Allocation And Cost Management1581 Words   |  7 PagesCost Allocation Almost every single company that is in business faces a serious problem called cost allocation. Every company no matter what they sell or what service they provide faces the problem of allocating costs to defined cost objects. The cost allocation process is a very hard process for most. Cost allocation is a very complex and difficult procedure that requires the application of appropriate accounting procedures. These accounting methods sometimes will not provide objective andRead MoreCentral Valley Project: A Federal Water Project1140 Words   |  5 Pagesgood example of how cost allocation works within a vast organization. I will use this organization to describe the method used by the CVP to allocate cost and whether I agree or disagree with their methods. I will also be identifying situations where common costs are allocated. I will explain the impact of allocating common costs on internal decision making and the consequences of not allocating common costs for internal decisi on making. Finally I will explain how decision making in this organizationRead MoreCost Allocation970 Words   |  4 PagesCost Allocation ACC/561 April 23, 2012 Cost Allocation The purpose of cost allocation is to identify and correctly allocate costs associated with a job, product, or service. The main uses of cost allocation are to facilitate decision-making regarding costs, justify prices charged for products and services, cost control, and for optimal utilization of resources. There are several methods used for cost allocation, depending on the type of product or service offer by the company. VariableRead MoreEnhancing Quality Strategic Decisions for the Government of Uganda1335 Words   |  5 Pagesenhance quality strategic decisions. Not more than 5pages Solution In resource limited settings there prevails unending situations of resource scarcity. This poses difficulties to governments especially when it comes to considering national priorities in the process of resource allocation. Taking it down to the health sector, there intra-sector challenges faced when it comes to which sub-sector is prioritised for funding. However, effective and intentional resource allocation is a backbone to functionalRead MoreManagers Need to Understand Cost Allocation1033 Words   |  4 PagesIntroduction Managers need to understand cost allocation well for their business operation to succeed and make better decisions. A number of product costing systems exist, including process costing, job order costing or activity based costing (ABC) among others (Horngren, Datar, Rajan, 2012). The paper argues that while ABC is not a universal solution to all costing issues, it remains an effective decision making tool, particularly because it prevents cost distortion associated with traditional costingRead MoreActivity Based Costing1442 Words   |  6 PagesCost Allocation Definition ¶ All of us have used cost allocation, the process of assigning common costs to ending inventory and cost of goods sold (COGS), as part of our Financial Services offerings since it is required by GAAP. Our goal has been to either reduce taxes or increase reported earnings, depending on our clients needs and circumstances. But what about cost allocations other uses? Are we shortchanging our clients by not offering services in this area (usually referred to as cost orRead MoreBusn Simulation Case Essay1676 Words   |  7 Pagesmethod of allocating costs based on revenue is not accurately reflecting customer profitability. If you don’t address this problem in a timely matter you are going to lose your most profitable customers while retaining customers who are in fact costing you money. This will ultimately result in bankruptcy or insolvency, meaning the end of Johnson Beverage Inc. I recommend that you adopt an Activity Based Costing method, establish multiple cost pools and their individual cost drivers and allocate customerRead MoreA Priority Based Compromise Fuzzy Goal Programming Approach For Channel Allocation Problem Essay1670 Words   |  7 PagesPriority based Compromise Fuzzy Goal Programming Approach for Channel Allocation Problem Abstract Some companies produce and sell all of their own products through their own internal channels and some use multiple external channels to distribute goods to consumers. Many authors have presented mathematical model for channel allocation problem. Tsai et al (2008) presented a mixed integer fuzzy goal programming model for channel allocation problem considering three different fuzzy goals. In this paper weRead MoreCost Allocation Decisions Are Important1723 Words   |  7 PagesCost allocation decisions are important. There are several ways to support allocation method decisions by documenting the activity that caused the costs to be incurred, identifying the benefits received as a result of incurring the cost, Justifying that the cost is reasonable or fair with the other party in a contract, and showing that the cost object has the ability to bear the cost. Some of the different allocation methods are joint costs, sunk costs, and opportunity costs. For example, a companyRead MoreWe stern Dialysis1493 Words   |  6 PagesWestern Dialysis Clinic    Introduction This case describes the cost system at a regional non-profit full service renal dialysis clinic. The current system installed at the clinic is based on the traditional ratio-of-cost-to-charges method that was developed for government cost based reimbursement programs. Under this system, the service expenses were allocated to a particular department on basis of the percentage contribution in the revenues of the clinic by that department. There were two types

Walmart de Mexico - 1591 Words

Wal-Mart de Mexico Comercial Mexicana S.A. (Comerci), one of Mexicos largest retail chains, was faced with a serious dilemma. Since Wal-Marts aggressive entry into the Mexican retail market, Comerci has found it increasingly difficult to remain competitive. Wal-Marts strong operating presence and low prices since NAFTAs lifting of tariffs have put pressure on Comerci, and now management must decide if it can improve Comercis competitive position by remaining independent or by merging with either a local or foreign retailer. Which raises one question that needs to be answered: What has caused this intense competitive pressure on Comerci, and what is likely to be its future? Mexicos retail sector has benefited greatly from the†¦show more content†¦Wal-Mart has also come across logistics problems due to poor roads and the scarcity of delivery trucks. Yet another problem was the culture clashes between the Arkansas executive and the Mexican managers. Some of these problems were solved by trial an d error, but the emergence of the North American Free Trade Agreement in 1994 helped solve most of the problems. Among other things, NAFTA reduced tariffs on American goods sold to Mexico from 10 percent to 3 percent. Prior to NAFTA, Wal-Mart was not much of a threat to companies like Comerci, Gigante, and Soriana, Mexicos top retailers. But once the agreement was signed, the barriers fell and Wal-Mart was on a level playing field with its competitors which was all it needed to become number one. NAFTA encouraged Mexico to improve its transportation infrastructure, thus helping to solve Wal-Marts logistical problems. The signing of NAFTA also opened wider gates to foreign investment in Mexico. Wal-Mart was paying huge import fees on goods shipped to Mexican areas like Europe and Asia. Foreign companies knew that if they built manufacturing plants in Mexico, they could keep costs low with Mexican labor but ship to NAFTAs free trade zone, Mexico, the United States, or Canada. As compa nies began to build manufacturing plants, in Mexico, Wal-Mart could buy these products without paying the high import tariffs. An example of this tactic is Sonys flat-screen television line, Wega. Sams Clubs in Mexico importedShow MoreRelatedWalmart De Mexico Essays1467 Words   |  6 PagesWal-Mart de Mexico Comercial Mexicana S.A. (Comerci), one of Mexicos largest retail chains, was faced with a serious dilemma. Since Wal-Marts aggressive entry into the Mexican retail market, Comerci has found it increasingly difficult to remain competitive. Wal-Marts strong operating presence and low prices since NAFTAs lifting of tariffs have put pressure on Comerci, and now management must decide if it can improve Comercis competitive position by remaining independent or by merging withRead MoreThe Walmart de Mexico Scandal Essay1147 Words   |  5 PagesSam Walton founded the well-known retail store Wal-Mart, dedicated to make a difference in the lives of their customers by offering everyday low prices. (Walmart, 2014). Despite their effort trying to save people money, Wal-Mart has been caught up in some scandals, which has given the company a bad reputation. In 2005 Wal-Mart paid bribes in Mexico to win market dominance and to speed up building permits. It is said that it is difficult to get all the permits needed to open a business without payingRead MoreWalmart de Mexicos Bribery Issue668 Words   |  3 PagesIt’s seemingly that Walmart de Mexico bribery scandal is far from over. Many investigations has been carried out to fully answer what acctually happened in the past, what system failed, and who was responsible for possible violations of the Foreign Corrupt Practices Act (FCPA), which bars bribery of foreign officials, but questions of accountability recently remain unanswered. It also means that Walmart leaders have succeeded in hiding all the important clues to avoid sanctions. The whole thingRead MoreGlobalization of Wal-Mart1177 Words   |  5 PagesDerek Moore 9/13/12 GEB3356, Omanwa Minicase: â€Å"The globalization of Walmart† As the world’s largest retail store in the world, Walmart wants to be in every market that they can be prosperous in. They know they rule the United States market, so why not try to expand overseas and dominate those markets as well. Now that they have reached limits on expansion here in the U.S., the next step was to test the water in other nations. As they began to go international, there were many critics saying theyRead MoreWalmart : An Dominant End Multinational Corporation865 Words   |  4 PagesCorporation put a side their moral and ethical standards. For example, Walmart is a multination corporation they have more than 11,098 retail units in 27 countries (Walmart Corporation). But when Walmart was expending to Mexico, their primary focus was to maximize profit and beat its competition (Barstow). Their Walmart de Mexico was the most profitable unite for Walmart Corporation. But when they were planning to set up Walmart in Mexico, to get the permits they bribed mayors and city council members,Read MoreHow Has the Implementation of Nafta Affected Walmart’s Success in Mexico?1000 Words   |  4 Pagessuccess in Mexico? Walmart’s marketing campaign has been â€Å"everyday low prices†. This was not the case in Mexico prior to NAFTA. Walmart was paying higher tariffs to import American goods. Once NAFTA was implemented, Mexico became a free trade zone. This made it possible for Walmart to reduce its tariffs from 10% to 3% creating a level playing field with its competitors. With the signing of NAFTA, it also opened up the doors to foreign investment in Mexico. Walmart was also payingRead MoreWalmart Inc. : An American Multinational Retail Corporation Essay992 Words   |  4 PagesOverview: Walmart Inc. is identified as â€Å"an American multinational retail corporation† (Wiki: Walmart) that conducts itself in a multitude of hyper- markets. This includes discount stores and grocery stores. Walmart headquarters is located in Bentonville, Arkansas and was founded by Sam Walton in 1962; it was then incorporated on October 31, 1969. As of the 2016 year, Walmart has obtained a total of 11,573 stores and clubs located in 28 different countries. While also, operating as Walmart under 63Read MoreSears, Roebuck and Co. vs. Wal-Mart Stores, Inc. Essays1615 Words   |  7 PagesLorena Guadalupe San Salvador, 12 de julio de 2010. Sears, Roebuck and Co. vs. Wal-Mart Stores, Inc. En el presente trabajo se realiza una comparacià ³n entre las empresas SEARS y Walmart a travà ©s de un anà ¡lisis de los Estados Financieros de ambas empresas y sus respectivas razones o à ­ndices. A continuacià ³n se presentan los Estados Financieros de Sears Roebuck and Co. A continuacià ³n se presentan los Estados Financieros de Wal-Mart Stores Inc. Cà ¡lculo de Razones Financieras Para realizarRead MoreWal-Mart’s Foreign Expansion Case Study1361 Words   |  6 Pageswhich would also in turn help Wal-Mart become successful as well. Wal-Mart must also abide by the different regulations of each country. In order to be successful in foreign markets, the merchandising strategy must change. Wal-Mart was successful in Mexico because it joined forces with local companies and eventually took control of them. Their strategy was to enter into joint ventures with the large competitors and gain control of their company. In doing so, it gave them control of the stores, the realRead MoreU.s. Foreign Corrupt Practices Act Of 1977764 Words   |  4 Pagespayment to a foreign official to influence it, secure any advantage or to assist in obtaining or retaining business. The presenting team used the Walmart case as basis for the debate as it is relevant to the issue in question. In April 2012, the NYT reported that the Walmart management in Mexico paid bribes of $24 million and $16 million in â€Å"†donation† to Mexico local government to help expand the business there. In their debate that team chose to explore the possibility of expansion to China while debating

Monitoring Report

Question: Write an essay onRisk Management Monitoring Report. Answer: Risk is the chance that something will happen that will affect accomplishment of the Blue Horizons points and targets. It is measured as far as probability, recurrence or likelihood of the risk taking place and the impact or extent of the risk. (Storey, 2013).The Risk administration procedure is the deliberate use of administration strategies, practices to the undertakings of setting up the connection, recognizing, breaking down, assessing, treating, checking and conveying risk. Treat Risks Critical Risks are those which, when measured by Risk reviewing apparatus, are evaluated to be High. The Governing Body will take dynamic enthusiasm for the administration of critical dangers. (Jones,2007).The following officials are crucial to the role of risk management plan.1. Responsible Officer The Accountable Officer has general obligation regarding the administration of Risk inside the Blue Horizon.2. CFO The Chief Financial Officer will keep a review of the Risks inside fund and guarantee that these are fittingly actioned (Moeller,2011).3. Appointing Executive Team Individuals from the Commissioning Executive Team will keep a diagram of Risks inside their territory of obligation guaranteeing these are by and large properly actioned. They will likewise guarantee that there is a designated hazard lead for every administration territory and who is told to the Risk and Health and Safety Advisor. 4. Organization Secretary The Company Secretary is assigned as the responsible office r for actualizing the arrangement of inside control, including the Risk Management Strategy (Fraser,2015). 5. Dispatching Support Unit The Commissioning Support Unit will keep up a corporate Risk register, create writes about Risks and give master exhortation and backing on Risk administration (Jones, 2007).6. Clinicians and Managers All clinicians and administrators inside the Blue Horizon are responsible for the everyday administration of Risks of various kinds inside their territory of obligation. They are accused of guaranteeing that Risk appraisals are embraced on a professional dynamic premise and that preventive activity is completed where important. They are likewise in charge of looking for exhortation about execution of Risk lessening arranges from the Risk and Health and Safety Advisor. Supervisors are in charge of setting destinations, important to corporate goals, for their own particular staff, and checking staff accomplishment against them. People are engaged to overs ee hazard. In the event that assets or mastery are distinguished as lacking to oversee hazard the matter ought to be heightened to the proper Senior Officer. Additionally if distinguished nearby Risks have more extensive ramifications for the association they should be advised to the Accountable Officer (Storey ,2013).8. Representatives Administration of Risks is an essential obligation of all staff whatever their evaluation, part or status. All staff must consent to NHS Sheffield BLUE HORIZON approaches and systems which clarify how this obligation is to be embraced. Specifically, staff must guarantee that distinguished Risks and episodes are managed quickly and successfully and answered to their prompt line supervisor all together that further move might be made where essential. Staff are responsible for accomplishment against concurred individual targets which add to hierarchical destinations and must guarantee that Risks to the accomplishment of goals are raised through the Risk administration process. Hazard Management covers every one of the procedures required in recognizing, evaluating and judging dangers, appointing proprietorship, taking activities to moderate or expect them and checking and looking into advancement. All together for the Blue Horizon to oversee and control the Risks it confronts, it needs to distinguish and evaluate them. This archive gives an orderly manual for staff attempt hazard administration efficiently and will guarantee consistency of methodology over the association (Jones, 2007).Initial riskThere is no one of a kind technique for distinguishing Risk. Risks might be recognized in various courses and from an assortment of sources, for instance: Risk appraisal of regular operational exercises, particularly when there is an adjustment in working practice or environment (Fraser, 2015). Clinical Risk evaluations Environmental or work environment hazard appraisals Risk evaluation as a major aspect of Blue Horizon business at all levels of the association Annual arranging cycle Performance administration of key execution pointers Internal hazard evaluation forms that are necessary in evaluating Risks as a major aspect of advancement and endorsement of approaches, techniques, systems and arrangements Claims, episodes protestations and enquiries Organizational learning e.g. confirmation audits External audits, visits, investigations and accreditation e.g. wellbeing and security assessments, fire examinations, outside advisor reports, Information Governance Toolkit Staff and patient overviews National suggestions including Confidential Inquiries, wellbeing cautions, NICE direction and so forth Internal and External Audit Clinical reviews Environment filtering of future Risks(both open doors and dangers) This rundown is not thorough. All in all, the more techniques that are utilized the more probable that every important Risk will be recognized (Fraser, 2015). There are two unmistakable stages to hazard recognizable proof: an) Initial Risk distinguishing proof - significant to new administrations, new systems, ventures b) Continuous Risk Identification important to existing administrations and ought to incorporate new Risks or changes in existing Risks e.g. outside changes, for example, new direction, enactment and so on. Inability to appropriately portray Risk is a perceived issue in Risk administration. Normal pitfalls incorporate the effect of the Risk and not the Risk itself, characterizing the Risk as an announcement which is basically the opposite of the target, characterizing the Risk as a nonappearance of controls and so forth. A basic tip is to consider portraying the Risk as far as caus e and outcome. The case underneath gives a valuable regular case to staff characterize the Risk precisely and accurately: To go to a meeting at a specific time Inability to go to meeting at a specific time Being late and missing the meetingMissing the train causes me to be late and miss the meeting This is a Risk that can be controlled by guaranteeing permit enough time to get to the train station Extreme climate keeps the train from running and me getting to the meeting (Fraser,2015). 2. Implementation Actions taken in attempting to manage the identified risks.The association monetary equalization that was to be opened in the primary week was opened around four weeks after the Cafe's dispatch at the bank two entryways not far off. For it is not Blue Horizon's customary bank, there are challenges with getting the same level of service that Blue Horizon stores get in Perth. The remotely coordinating framework, got ready for six months after dispatch, has not yet been introduced, due halfway to the postponement in the rollout of the administration's National Broadband Network. The daily organization social occasions are finishing almost 3.00 pm as masterminded yet at times the chief needs to remain focused solicitation of the head office. The Manager has not yet been issued with an excusal letter by the CEO as concurred, and feels that they do not have the ability to quit or exit before 3.00 pm. The colleague administrator planning and preparing has moved to the mornings, allowing the chief to leave before 1.00 pm as orchestrated. The Board of Directors and CEO joined another strategy concerning consistence with the Red Hill by-law on water safeguarding as organized, however the particular method has yet to be formed. The budgetary controller had taken out $5,000 on insurance cover for cash hung on the premises overnight from the launch week as masterminded. The plants have changed to locals requiring insignificant watering as arranged. The foundations of twofold flush toilets were made courses of action for fulfillment six months after settlement. However, they cannot be introduced because of the excess of work by local Plumbers (Fraser,2015). The application to 'make incredible' by Goldsmith Partners for the advantage of Blue Horizon was recognized by the Red Hill City Council; by and by, the ease time frame to conform to the by-law shut in 14 days and the store is still over the satisfactory benchmark for water use. (Fraser, 2015). There is a week by week wat er-use screening in the staff room as masterminded yet no overhauls throughout the previous three weeks. The first employees are wearing the Blue Horizon uniform and are presently in charge of administering new workers. The first staff members are not disclosing the uniform prerequisites to new employees and even uniform rebelliousness has not been treated like an offence. Hence, uniform rebelliousness is occurring more and more. (Hopkin, 2013). 3. Outcome and Evaluation Having recognized and depicted the risk, the following stride is to survey the danger. This takes into consideration the Risk doled out a standard rating which figures out what activities, assuming any should be taken. Preferably, risks appraisal is a target procedure and wherever conceivable ought to draw on free proof and substantial quantitative information. However, such proof and information may not be accessible and assessor(s) will be required to make a subjective judgment. At the point when confronting instability, the assessor(s) ought to take a preparatory methodology. The Risk evaluation ought to be embraced by somebody skilled in the Risk appraisal prepares and ought to include staff acquainted with the movement being surveyed. Exchange union agents, outside assessors or specialists ought to be included or counseled, as fitting (Briscoe, 2015).The Blue Horizon utilizes three Risk scores: Initial Risk Score: This is the score when the Risk is initially distinguished and is surveyed with existing controls set up. This score will not change for the lifetime of the Risk. This is utilized as a benchmark against which the impact of Risk administration will be measured (Briscoe, 2015).Current Risk Score: This is the score at the time the Risk was last surveyed in accordance with audit dates. It is normal that the present Risk score will lessen and move toward the Target Risk Score as activity arrangements to relieve the Risks are created and actualized. Target Risk Score: This score is normal after the activity arrangement has been completely actualize.The association ought to create and execute an arrangement in the matter of how it will speak with outer partners. These include: external answering to consent to legitimate, administrative, and administration prerequisites, providing criticism and giving an account of correspondence conference using correspondence to fabricate trust in the association communicating with partners in case of an emergency on the other hand possibility. These instruments should be used where suitable, incorporate procedures to unite hazard data from an assortment of sources, and may need to consider the affectability of the data (Tomczyk, 2013). REFERENCES TOMCZYK, C. A. (2013). Project manager's spotlight on planning. San Francisco, Calif, Jossey-Bass. Briscoe, F. and Rogan, M. (2015). Coordinating Complex Work: Knowledge Networks, Partner Departures, and Client Relationship Performance in a Law Firm. Risk management.Google describes Risks challenges.(2011). Risk management, 2011(9), p.3.Jones, S. and Ranchhod, A. (2007). Risk Management. IJECRM, 1(3), p.279.La, S. and Yi, Y. (2015). Risk Management. Kmr, 30(1), p.53.Storey, C. and Kocabasoglu-Hillmer, C. (2013). Risk management plan, 42(6), pp.862-871. Risk management (2009). Choice Reviews Online, 47(04), pp.47-2095-47-2095.Moeller, R. R. (2011). COSO enterprise risk management establishing effective governance, risk, and compliance processes. Hoboken, N.J., Wiley. Hopkin, P. (2013). Risk Management. Fraser, j, Simkins, b. J., Narvaez, K. (2015). Implementing enterprise risk management: case studies and best practices.WATERS, C. D. J. (2011). Supply chain risk management: vulnerabi lity and resilience in logistics. London, Kogan Page.KOUNS, J., MINOLI, D. (2011). Information Technology Risk Management in Enterprise Environments a Review of Industry Practices and a Practical Guide to Risk Management Teams. Somerset, Wiley.KHATTA, R. S. (2008). Risk management. New Delhi, Global India Publications.GIRLING, P. (2013). Operational risk management a complete guide to a successful operational risk framework. Hoboken, Wiley. CONROW, E. H. (2009). Effective risk management: some keys to success. Reston, Va, American Institute of Aeronautics and Astronautic.HESTER, R. E., HARRISON, R. M. (2010). Risk assessment and risk management. Cambridge, Royal Society of Chemistry.GOLUB, B. W., TILMAN, L. M. (2008). Risk management: approaches for fixed income markets. New York, John Wiley Sons.

Odyssey Essays (571 words) - Odyssey, Ancient Greek Religion

Odyssey The great muses are called upon by Homer to tell the great adventure of Odysseus in his travel back to his home. Prayers are given to the Greek Gods and muses by Homer in order to proceed this story. The Greeks life revolved around the gods in a matter of fashion as we presently revolve around Christianity. The depiction of the roles the gods played in the Odyssey is both presented in good and evil. The Greeks portrayed their gods as powerful and merciful. However in the Odyssey the gods play a role in a savior like Jesus Christ and the tormentor like Satan. With the present role in the story of Odyssey the gods can be seen as a key role in Odysseus life. Odysseus alone cannot have escaped the treacherous Trojan War without the aid of the gods. However can it be reconcile that the gods were truly the ones who controlled our lives? In Odysseus's case the gods played a vital role. Throughout the entire story Athena was the crutch Odysseus and his family leaned on in the time of aid. Through the treacherous paths Odysseus traveled it was hope of seeing Penelope and his son Telemachus that brought him strength and wisdom. With the loves one left behind Odysseus fearlessly face the gods and tramples over their challenges. Without the help of Athena and her wisdom and devotion to Odysseus his challenges would be help with no boundaries. With Athena on Odysseus side, he was able to return home without any harms done to him or his family. With the gods in favor of Odysseus return all he had to fight was the challenges Poseidon threw at him. With the water being the only road back to his home this challenge was fare more difficult then the Trojan War itself. With the guidance of Athena Odysseus was safely returned to Ithica. Even though Athena played a key role in Odysseus life she was still unable to protect him from the challenges he faced with Poseidon, Calypso, and Helios. The gods can be seen as Odysseus's sub-conscience. Athena being Odysseus's wisdom, Helios the jealousy hidden in our curiosity, Calypso the temptation we face, and Poseidon the challenges in life we face everyday. These main Gods played a key role in Odysseus's life. Poseidon tormented blinded Polyphemus. Poseidon would have never tormented Odysseus if only he kept his boastful self-quiet. A lesson in life learned by Odysseus to keep him self- humble at all times. Odysseus faced other challenges that slowed his journey towards home seem longer. Calypso who kept Odysseus on her island for seven years offered him the impossible. Odysseus with his wife in mind declined the gift for a passage towards home. With temptation and challenges that blockaded Odysseus journey home. However Odysseus and his deceased crew could of made it home safely if it wasn't for the curiosity and jealousy of the crew to open the bag of wind and their evil temptation to kill and eat Helios cows. The gods playing minor roles it was human nature that brought the crewmembers to their doom and slowed Odysseus down from returning home. Homer portrayed human nature with the gods and goddesses. We are our own enemy. We are the ones who lay the path in our life and destination. However there are bumps in the word that slow us down and break us down. With hope we resist temptation and fight evil off. The gods in the Odyssey portrayed the good and evil in human nature. Odysseus being the hero of the Odyssey resisted and learned valuable lessons in life on his adventure back home.