The concept of leadership as a “vocation” greatly distinguishes leadership from a job, career, or what one simply does for a living. A vocation can be thought of as one’s calling. Vocation is often associated with the clergy or missionaries who feel called by a higher power to fulfill a specific purpose. Vocation is also a concept associated with careers like teachers, emergency responders, doctors, or other health care professionals who feel strongly compelled to dedicate their own lives to improving the lives of those whom they serve. Consider your own view of leadership. How does understanding leadership as a vocation inform your understanding of the personal and moral commitments required of leaders? If leadership is not a job, but a calling, what responsibilities do leaders have towards their position, their organization, and their followers?
Discussion 2  2 pages
Leadership is a complex process that requires leaders to critically appraise the circumstances in which they find themselves to best determine how to lead and influence those around them. There are multiple tactics a leader can employ in any given circumstance to influence a situation or their followers. Compare two leaders you have dealt with in the past. What different tactics did these leaders employ to influence situations or people? Which tactics were successful? Which tactics were not successful? As a leader, how can you critically appraise situations to make sure you select appropriate tactics for influencing a given situation?

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In 2012, Barney and Co. saw a decrease in sales of 20%. The company had also recently purchased equipment to increase productivity, but has incurred the additional expense of paying back the loan for equipment. The loan makes up for 5% of the company’s total expenditures for the period (1 year).
In a 4-5 page paper, please provide the following:

Three potential budgeting solutions in response to a decrease in sales (Use specific budget types to address this question).
Include how the company plans to accommodate for the decrease in sales. Create a budgeting plan for 2014.
Also give at least one suggestion for maximizing the budget in response to the equipment purchase.
APA format

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Types of Budgets
Budgets are designed to help management plan for future events. Budgets help evaluate performance and detect potential financial issues before they arise. The budgeting process also coordinates activities between departments and is broken down into several different types.
Master Budget
The master budget is comprised of several interrelated budgets that indicate a plan of actions and is presented for a specific period of time (monthly, yearly, etc.).
Sales Budget
The sales budget is the first budget that is created. The sales budget is created by an earlier sales forecast that gives an estimate of expected revenue for a period.

Sales Budget

Production Budget
The production budget gives an indication as to how many units are to be produced to meet sales goals.

Production, Direct Material, Direct Labor & Factory Overhead Budget

Direct Materials Budget
The direct materials budget gives information relating to the quantity and cost of the items that will be used for production.

Production, Direct Material, Direct Labor & Factory Overhead Budget

Manufacturing Overhead Budget
The manufacturing overhead budget gives information relating to the expected manufacturing costs for a period. The budget shows the different fixed and variable cost amounts.

Production, Direct Material, Direct Labor & Factory Overhead Budget

Selling and Administrative Budget
The selling and administrative budget shows a projection of anticipated operating expenses relating to sales and office personnel. This budget also shows the different fixed and variable cost amounts.

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