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Seligram Inc. Essay - 936 Words

Seligram Inc. 1. The existing system at ETO began to fail because direct labor hours per lot began to decrease due to vendor certification. Vendors would do the primary testing and ETO would only be required to test a small sample of each lot to verify the results were valid. In the marketplace, ETO’s prices were lower than outside competition for testing complex parts, yet the prices were higher for elementary testing. Another important factor to consider is that engineering support increased. This led to additional burden costs, which also varied from part to part. High-technology components were tested using more automated test equipment. These tests took longer, but did not require as many hours of direct labor. The test†¦show more content†¦Using the cost system proposed by the manager, the prices for the more automated tests would go up as the amount of machine hours used would be accounted for. The consultant’s approach improves upon the manager’s suggestion. Creating separate pools for the test rooms would better align the costs to prices even more so. The prices could be varied between complex and elementary tests. The burden for the mechanical room per machine hour is nearly twice that of the main room (112.63 vs 63.34). Parts tested using more hours in the mechanical room would cost more and prices for parts tested more in the main room would be reduced. The new prices will be accepted by customers (Cooper, HBR, Reading Packet p50). They are very likely to be aware that the prices they were paying were higher or lower than those of competitors. So they will not be surprised when ETO’s prices become more in line with competitor’s pricing. Assumption: The information about machine hours used per part is readily available at no additional cost. 4. A possible change to the plan proposed by the consultant would be to create pools based on the depreciation costs of a machine rather than which room the machine is located. There is no evidence that all test machines in the mechanical room have a higher depreciation expense than those in the main room. A partShow MoreRelatedSeligram Inc. Case Study951 Words   |  4 Pages1- Describe the existing cost system and explain why it failed The current cost system is based on two components: a direct and indirect cost measurement. There are only two types of cost: direct labor and burden. Burden is grouped into a single cost pool and represents the cost of both testing rooms, engineering burden costs (software and tooling development), plus the administrative costs of the division. Burden was then calculated for each lot, with a burden rate of 145% The lot’s totalRead MoreSeligram, Inc. Electronic Testing Operations Essay example2749 Words   |  11 Pages Rev. April 28, 1993 Seligram, Inc.: Electronic Testing Operations tC We put in a piece of automated equipment a year ago that only fits the requirements of one customer. This equipment reduced the direct labor required to test his components and, because of our labor-based burden allocation system, substantially reduced his costs. But putting a $40,000 machine into the general burden pool raised the costs to our other customers. It just doesn’t make sense shooting yourself in theRead MoreSeligram, Inc.: Electronic Testing Operations Case Analysis Essay2148 Words   |  9 PagesETO Case Study Analysis Seligram Incorporation, Electric Testing Operations (ETO) previously measured two components of cost: direct labor and manufacturing overhead. The existing cost system is very simple. Burden was grouped into a single cost pool that was combined with each of the testing rooms as well as the engineering burden costs related to software and tooling development and the administrating costs of the department. The total burden costs was then divided by the sum of testing andRead MoreSeligram Case Study1130 Words   |  5 PagesSeligram, Inc. 1. What caused the existing system at ETO to fail? As we learned in chapter 7 initially,†Ã¢â‚¬ ¦ cost systems designs were simple†¦Ã¢â‚¬Å"(Brewster et.al, p. 236). The goal of the allocation process is to assign overhead in a manner that most appropriately reflects the cause /effect relationship of incurred costs. These cost systems were based on belief that there was a high correlation between direct labor hours and units produced (Brewster et. al, p. 237). ETO’s current costRead MoreBridgeton Paper1671 Words   |  7 PagesTOPICS IN MANAGEMENT ACCOUNTING AMIS 4310 CASE QUESTIONS Seligram, Inc.: Electronic Testing Operations 1. What caused the existing system at ETO to fail? 2. Calculate the reported cost of the five components listed in Exhibit 6 using: a. The existing system. b. The system proposed by the accounting manager. c. The system proposed by the consultant. 3. Which system is preferable? Why? 4. Would you recommend any changes to the system you prefer? Why? 5. Would youRead Morecafes monte bianco case analysis4234 Words   |  17 Pages MANAGERIAL ACCOUNTING FOR DECISION MAKING AMIS 823 - SPRING 2008 CLASS SCHEDULE Monday, March 24 Topic: Course Introduction Case: None Read: None Wednesday, March 26 Topic: Measuring Product Costs Case: Seligram, Inc.; Electronic Testing Operations Read: (1) Accounting Bores You? Wake Up (Hand-out) (2) You Need a New Cost System When †¦, Robin Cooper, Harvard Business Review, January-February 1989. Monday, March 31 Topic: Cost Behavior,Read MoreAccounting Case Essay1930 Words   |  8 PagesSeligram, Inc.: Electronic Testing Operations 1. What caused the existing system at ETO to fail? 2. Calculate the reported cost of the five components listed in Exhibit 6 using: a. The existing system. b. The system proposed by the accounting manager. c. The system proposed by the consultant. 3. Which system is preferable? Why? 4. Would you recommend any changes to the system you prefer? Why? 5. Would you treat the new machine as a separate cost center or as a part of the

The McKinsey 7S Framework with respect to Tata Steel Free Essay Example, 2000 words

This paper illustrates that the McKinsey 7S Framework consists of seven frameworks, such as strategy, systems, structure, shared values, staff, style, and skills. All the seven factors have been discussed with respect to Tata Steel. In terms of strategy, Tata Steel has implemented knowledge management process in operation process. Therefore, the organization is concerned with the technological development and use of advanced information technology. But, some internal issues are affecting the strategy implementation process. In terms of structure, Tata steel has developed centralized hierarchical structure in order to take control of each and every organizational decision-making processes and other practices. In terms of system, poor employee engagement system may create the huge problem for system development process. In terms of shared values, self-centered orientation and high individuality can affect knowledge sharing and cultural diversity aspects. In terms of style, it is true that Tata Steel has developed autocratic leadership style as the employees are bound to maintain the hierarchical policies and regulations. In terms of staff, it is true that employees are highly capable. But, their high degree of individuality is affecting technological advancement and system development process. We will write a custom essay sample on The McKinsey 7S Framework with respect to Tata Steel or any topic specifically for you Only $17.96 $11.86/pageorder now In terms of skills, low-quality training process and limited numbers of development programmes are affecting the skill level of employees to enhance technological advancement in the workplace. It is clear from above McKinsey framework that some inadequate governance and monitoring of organizational leaders created difficulty for the organization to develop effective system development process. The effective system development process can be considered as one of the important and integral parts of the knowledge management process. In terms of capacity, the management of the organization did not host knowledge management programmes and development processes frequently. It affected the overall orientation process. Poor governance of leaders generally reduced the capacity management within the system development of KM process.

Since Hip-Hop emerged from the South Bronx in the 1970s,...

Since Hip-Hop emerged from the South Bronx in the 1970s, it has become an international, multi-billion dollar phenomenon. It has grown to encompass more than just rap music. Hip-Hop has created a culture that incorporates ethnicity, art, politics, fashions, technology, and urban life. Hip-Hop is like Poetry only because they are both art forms.† Music, which can be with or without lyrics tries to create an emotion, a feeling, but may not try to convey a concept. Songs, which unless acapella are a blend of music and lyrics, can be rhymed or unrhymed, and may not take any real memo other than a single word used to create a tone or mood (Smiley, 1). Poems, on the other hand, require the words alone to stir emotions, create images, make†¦show more content†¦He likewise went through numerous summers with his father in Memphis, Tennessee. In 2001, Graham started his acting profession, assuming the part of Jimmy Brooks, a character on Degrassi: The Next Generation. His part on the show finished in 2009, when makers cut the whole Degrassi staff for another gathering of on-screen characters. In February 2006, Drake discharged his first mixtape Room for Improvement (Aubrey Drake Graham). It was made accessible through his site and authority Myspace page. From the achievement of his first mixtape, he later started discharging additionally, promoting from the buzz. In 2007, he discharged Comeback Season to much basic praise and recognition (Aubrey Drake Graham). It was from here on where Graham began picking up notoriety when he did his first melody with Lil Wayne, a remix of the mainstream tune Man of the Year which Wayne didnt rap in however had notice libs toward the end of the tune. In 2008, he discharged Heartbreak Drake, once more a mainstream discharge and picking up more recognition and buzz for the craftsman. So Fa r Gone, which incorporated Drakes coach Lil Wayne, and parts of Young Money, was discharged in 2009. Additionally in 2007, Graham turned into the initially unsigned Canadian rapper to have his music feature emphasized on BET when his first single, Reinstatement Girl was offered asShow MoreRelatedCcc Case Study2609 Words   |  11 Pagescharge to initiate the change process. (1st step of John Kotters model- initial motivation for change to take place). Erica indentified that CCC lacked effective operational and cost controls. She felt that there is a lack of management expertise to lead the company and propel it to greater heights. Hence, she suggested to hire new expertise to lead CCC. The new managers hired developed a new budgeting system and arranged a meeting with all departmental heads to inform them about it. However, theRead MoreWeek 5 Ccc2430 Words   |  10 Pagesdo the same type of simulation on purpose to think about a time and place that will allow you to practice yo ur new interpersonal communication skill to meet your goal as outlined in your new behaviors listed in CCC Part 4E. Choose one or more behaviors to work on that are listed in CCC Part 4E. Choose a communication event that you would like to prepare for privately or secretly – covertly. As you imagine yourself practicing your new skill, focus hard on specific interactions. Actually think aboutRead More8.02 ccc chart1064 Words   |  5 Pages8.02  CCC  Chart  and  Reflection   Event   Type  of   Name   Event   Just  Say     This  event   No   was   campaign.   political   Part  of   because  it   President   was  a   Reagans   change  in   domestic   domestic   policy  was   policy.  Ã‚   a  War  on   Drugs,   Reagan   challenge s   Gorbache v  Ã‚   This  was  a   political   event   because   Reagan   publicly   challenged   the  Soviet   Union  after   the  U.S.   came  to   diplomatic   terms  with   them.   Causes   Course   Consequences   Nancy  Reagan,  began  a   Prisons  overflowedRead MoreRecruitment Selection Strategies CCC Essay1434 Words   |  6 Pagesï » ¿ Recruitment and Selection Strategies, Clayton Commercial Construction HRM/531 December 1, 2014 Recruitment and Selection Strategies, Clayton Commercial Construction Summary Clayton Commercial Construction (CCC) has asked the consulting firm of Atwood Allen to provide guidance for their expansion plans into the state of Arizona. This document will offer specific guidance in the development of recruitment and selection strategies in regards to this expansion. Careful planning and considerationRead MoreEssay on Coxs Container Company (CCC)2732 Words   |  11 PagesContainer Company (‘CCC’). CCC faced increasing competitions over the past 5 years and profits are in declining trends due to reduce in margins. Harold Cox was clueless on how to rectify the problems. He has delegated the task to Erica Wilson to review CCC’s operations and oversee organization changes. Under her control and management, new central administration department was formed to implement budgeting system and company-wide information system. First time in the history of CCC, Wilson recruitedRead MoreThe Music Of The Children s Chorus Of Crane ( Ccc )946 Words   |  4 Pagesin the Children’s Chorus of Crane (CCC), played piano, and been in the Clarkson Golden Knotes a cappella group. From all of these musical experiences, I learned to become a better musician. I learned that the benefit of producing music outweighs the time and dedication I must put into it. I have experienced the satisfaction of performing music for other’s enjoyment. These are talents I will be able to take with me forever. When I was younger, I was in the CCC from 3rd grade to 10th grade. I learnedRead MoreOutline and Analyse the Problems Confronting Ccc in the Short and Long Term and Offer Recommendations for Their Resolution.1899 Words   |  8 PagesOutline and analyse the problems confronting CCC in the short and long term and offer recommendations for their resolution. Cox’s Container Company (CCC) is going through a phase of reduced profitability due to a number of factors that include, but are not limited to; evolution of the business environment and increased competition, growth in the size of the business with no changes in organisational structure. The current job design/operations seem to be cost inefficient because although revenueRead MoreCongress Passed The Budget Control Act1660 Words   |  7 Pagesentrenched within the United States Army due to large budgets provided to the Army over the past 13 years. In today’s environment of shrinking budgets, this culture can no longer stand true and must be changed. Establishing a cost-conscious culture (CCC) within the Army is critical to our ability to sustain the current Army force structure and make the needed modernization investments to ensure our capability to fight and win our nations wars. Our world continues to remain a violent, uncertain, complexRead MoreThe Unity Of The Church820 Words   |  4 Pagesdoes make it a club for the holy but a place for all people. â€Å"The Church is one because of her founder: for ‘the word made flesh, the prince of peace, reconciled all men to God by the cross,†¦ restoring the unity of all in one people and one body’† (CCC 813). The unity of the Church is also because of her soul, the Holy Spirit, who brings together the communion of faith and rules over all the church. The Holy Spirit is kind of like the coach who brings together is players, Jesus is the owner/managerRead MoreThe Mystery Of Faith And Life831 Words   |  4 Pagesso my talk on the trinity will likely not be nearly as funny or witty is that, mostly because I do not have an Irish accent. In all seriousness though, the trinity is â€Å"the central mystery of Christian faith and life. It is a mystery of God himself† (CCC 234). Now when I hear the word mystery I tend to think of Scooby Doo and the gang trying to solve â€Å"mysteries† that usually ended up being the work of their nemesis (some old guy, who se name I am not sure of). The big difference here is that unlike

Volkswagen of America Managing It Priorities Free Essays

INTRODUCTION The main idea of this case evaluated the prioritization process as to whether it was the right process for VWoA. In this case, VWoA introduced a new prioritization process with three phases. But in the running the new process, VWoA have met many problem. We will write a custom essay sample on Volkswagen of America: Managing It Priorities or any similar topic only for you Order Now All the problems can be regrouped in a major issue: How to find the right prioritization process. Background of VWoA 1930——Ferdinand Porsche designed the first Volkswagen automobiles. 1940——since the launch of the Beetles, Volkswagen met the peaking point in its history. 960——VWoA settled into a trying cycle of ups and downs that became known â€Å"Himalayas chart†. 1990——the company was suffering the â€Å"Valley of Despair†. 2002——VW Group chairman, initiated a strategy of diversifying the product ——VWoA’s CEO, Gerd Klauss instituted an organizational readiness program called â€Å"Next Round of Growth† based on the product-diversification strategy. IT at VWoA 1992——VWoA , in order to reduce short-term costs, entered into a 10- years agreement with Perot Systems, an IT services provider. Thus also reduced its internal IT staff to fewer than 10 people, eliminated much of the knowledge of IT within the company. 1999—— VWAG company was created in the U. S. A, gedasUSA Inc. To speed the start-up of gedasUSA, all employees of VWoA internal IT department were transferred to gedasUSA. There is a arms-length relationship between gedasUSA and VWoA. VWoA made it appear that the knowledge was lost to VWoA. 1999——VWoA set up â€Å"eBusiness team† for the purpose of creating digital-marketing assets and interacting with customers. 999-2002——gedasUSA, Perot System and the eBusiness team worked together to rebuild the IT environment to support the now rapidly growing VW and Audi brands. But IT function was not performing optimally within VWoA. ISSUES/PROBLEMS 1. In order to adapt to the corporation globalization strategy, Klauss, VWoa’s CEO, instituted an organizational readiness program called â€Å"Next Round of Growth†. Some currently operating projects must stop, some new projects must start, others existing activities must be enhanced. So the primary question is how to classify the activities? 2. Across IT development at VWoA, the company put marketing and selling in a chiefly position and neglects the role of IT function. Review of building the IT department in three times, responsibility for managing IT was shared among multiple providers with no single organizational entity in control of the overall process. 3. In Matulovic’s mind, the major issues at VWoA were not related to technology but rather to the ambiguity that surrounded governance and development processes. . From executive’s ranking of enterprise goals for VWoA (in the exhibit 5), customer loyalty was put on the top position. In the final project list, keeping with the ranking of the NRG goals, the DBC will fund all projects in the top-ranked portfolio, the moving to portfolio with the next highest rank. In other words, all projects with the customer loyalty will be support. At the bottom position project, optimize the supply flow, may be get none aid financial. 5. The core question about whether the new process was right for VWoA. Does it need innovate or continue running application? 6. How about the unfounded supply flow project? Leaving alone the project or giving up others projects to saving the money for the global project? SOLUTIONS (Taken by the company) To solve the problem about how to classify the activities, proposals categorized projects in terms of 1) the type investment they represented, and 2) the type of technological application that would. Investment types: Stay in business (SIB) Return on investment (ROI) Option-creating investment (OCI) Technological application types Base-enterprise IT platform Enterprise applications Customized point solutions In order to change the IT situation in the VWoA, Matulovic set about creating a new internal IT department, which he called â€Å"Business Process, Technology and Organization† (BPTO). He empowered a nascent Program Management Office to take over management of all projects. To manage a new process for managing priorities at VWoA. The ELT had primary responsibility for executing the NRG program of which the new IT governance processes were a part. The entire process was expected to play out in three phase. Phase? ——Calling for Projects, Communicating Process,and Identifying Dependencies. Phase? ——Formal Project Requests from Business Units Phase? ——Transforming Business Unit Requests into Enterprise Goal Portfolios EVALUATION OF SOLUTIONS/ANALYSIS Evaluate the three phase Advantage: Classify the projects: the measures make a fundament for the future prioritization process. Creating a new IT apartment: a single organizational entity set up in the company which made IT knowledge came back VWoA. PMO contribution: PMO had done so much to tame difficulties with out-of control projects, would administer the IT project-proposal and approval process. Disadvantage: Using the Ranking Method for project prioritization, it didn’t solve the problem in feasible resource. There is a big gap between the funding requirement and budget. A lack of index measure system: in the second phase, it lacked relevant data which are cost analysis, risk analysis, revenue analysis ect. Thus, it didn’t give a visual representation of the project’s anticipated profits. VWoA’s strategic goal was not in a same step with VWAG global strategy. The number of the projects To much projects tied up a lot of money, and consumed much expense such as expense of administration, and increased the cost of human recourses. Before enforcement the projects, according to enterprise scope, the cost scope of project, and profit margin of the project relevant factors, in this way, it may reduce some projects which didn’t come up to the strategy plan or the profit margin in a low level. RECOMMENDATIONS To the problem of feasible resource, I follow some suggestions: In the Phase, every project team should provide a detailed project report which was a feasible analysis with limited resources. The repot have to include cost analysis, risk analysis, revenue analysis. Quantitatively managed project: Using the phase ? report, every project set up an index measure system. It selected the project which was high profit margin and had come up to the strategy goals with adopting some scientific method in appraise of project. Imposing 0-1 ILP method and Net Present Value Index method to fix portfolio. Though setting decision variables and objective problem, it would get the optimal solutions with the object function. Objective problem data come from the cost analysis, risk analysis, revenue analysis. About final project list, according to the ranking of enterprise goals, it assigned the budget capital in terms of percentage. For example, customer loyalty 30%; new vehicle value 20%; stable business infrastructure 20%; pre-owned vehicle business 15%; optimize the supply flow 15%. Every project in each ranking would have budget capital. CONCLUSION The management of change is a responsibility that many managers fear, misunderstand, and have very little training to handle. Yet for the IT executive, managing change is critical skill because the implementation of new systems always involves change. In this case, VWoA introduced a new prioritization process with three phases. But in the running the new process, VWoA have met many problem. All the problems can be regrouped in a major issue: How to find the right prioritization process. In the part of recommendation, I give some suggestion with related thesis. I think imposing mathematical model is very useful to solve the problem of feasible resource. RELATION TO THE CHAPTER This chapter has looked at the challenges associated with the management of change. These challenges reach beyond the IT organization as a pervasive problem organization-wide. However, the IT management must deal with change in every technology implementation undertaken. Research on techniques for change management was presented, including detail on team building as an important tool for successful change management. How to cite Volkswagen of America: Managing It Priorities, Essay examples

Computer Software Essay Example For Students

Computer Software Essay Comparison of Three Tax Preparation Software Packages, Including: Turbo Tax by Intuit, Inc., Simply Tax by 4Home Productions, and Tax Cut by MECA SoftwarePrepared forFinnertyProfessorPrepared byJoseph WiseAccountantWises Wild ToysBay Village Ohio, 44140April 13, 2000Wises Wild Toys24407 Electric Dr. Bay Village Ohio, 44140Tel. # (440) 835-1234April 6, 2000Ms. Finnerty, Chief Financial OfficerFinnerty:Per your request, I have chosen to do my report on an evaluation of three separate tax preparation software packages for potential use in our company. The following are the programs that I evaluated for Wises Wild Toys: Turbo Tax by Intuit, Inc., Simply Tax by 4Home Productions, and Tax Cut by MECA Software. My research concluded that Tax Cut by MECA Software would be the optimal program for our company to purchase. This program provided the greatest value as far as price and helpful features are concerned. During the evaluation process, Tax Cut proved to be a superior program in every category in which it was tested. The information in this report was primarily obtained through a personal interview with Jonathan, a Sales Manager at CompUSA computer store. Additional information came from journal articles, which were found in the Grasselli Library of John Carroll University. Thank you for affording me the opportunity to conduct this research project. My associates and I are looking forward to working with this new method of preparing our tax information. Please let me know if you have any additional questions. I will be happy to assist you in getting this project underway. Sincerely,Joseph R. WiseAccountantITable of ContentsLetter of Transmittal..IList of Illustrations..IIIExecutive SummaryIVIntroduction1Purpose..1Scope2Limitations2Turbo Tax by Intuit, Inc..2Price..3System Requirements3States Available.3Special Features.3Installation..3Error Recovery and Support.4Preparation, Guidance, and Filing4Simply Tax by 4Home Productions.5Price..5System Requirements6States Available.6Special Features6Installation.6Error Recovery and Support.6Preparation, Guidance, and Filing7Tax Cut by MECA Software.8Price8 System Requirements8States Available.8Special Features9Installation..9Error Recovery and Support.9 Preparation, Guidance, Filing.10Conclusion..10Works Cited..12IIList of IllustrationsFigure 1 Suitability to Task for Turbo Tax by Intuit, Inc..5Figure 2 Suitability to Task for Simply Tax by 4Home Productions.7Figure 3 Suitability to Task for Tax Cut by MECA Software..10IIIExecutive SummaryThe purpose of this report is to determine which tax preparation software program would be best suited for use in Wises Wild Toys. The company has undergone a rapid expansion since its organization in 1960, and it continues to grow today. In keeping with the constant developments in computer technology and software, it has been decided that a tax preparation software package will increase the efficiency of the companys business transactions. This report evaluates the following software programs: Turbo Tax by Intuit, Inc., Simply Tax by 4Home Productions, and Tax Cut by MECA Software. These three packages were evaluated in the areas of price, system requirements, states available, special features, installation procedures, error recovery and support features, as well as preparation, guidance, and filing mechanisms. A personal interview with an employee of CompUSA computer store provided the primary information for this report. Journal articles gathered from the Grasselli Library of John Carroll University provided the remainder of the information on tax preparation software packages. It has been concluded that Wises Wild Toys should purchase the Tax Cut program produced by MECA Software. This program produced superior results in the several categories in which it was evaluated. IVIntroductionWises Wild Toys began in the early 1900s selling discounted toys mainly to those families in poorer areas of Cleveland, Ohio. Today Wises Wild Toys has customers all over the Cleveland area. Their generosity to the underprivileged has given them great publicity in the Cleveland area has brought many people to see this wonderful store. Due to its expanded clientele, Wises Wild Toys has recently expanded to a second location to meet public demand. They now have stores located on the east and West Side of Cleveland. PurposeWises Wild Toys has increased their inventory by 900% in almost 100 years and their hired employees from the 2 owners to roughly 100 employees. Due to Wises Wild Toys increase in size its managerial duties have become more difficult to organize. It has become obvious with the advances in computer technology and software design that efficiencies can be gained through the use of a modern accounting and tax software package. The purpose of this report is to evaluate three tax preparation software programs and submit recommendations on the premium program for Wises Wild

Wheat Winter Wheat free essay sample

WHEAT Wheat from which flour is made, is the most essential grain used in bread making because it is the only cereal that contains the proper combination of glutenin and gliadin. When two proteins glutenin and gliadin, are mixed with water will formed a gluten. Gluten is both plastic and elastic. It can stretch and expand without easily breaking. Wheat special properties allow bakers to produce an astonishing array of product, from pastry to cakes and cookies. Not only wheat is used for baking to make cakes or cookies but it is also use for fermentation to make beers and other alcoholic beverages. Primary Types of Wheat Flour Hard wheats are genetically contain more protein and fewer starch granules. It is used for bread and pasta. Soft wheats have a high starch yield on milling and low protein. It is used in pastry and breakfast cereals. Two Growing Season for Wheat Winter wheat is genetically higher in minerals and planted in the fall. We will write a custom essay sample on Wheat Winter Wheat or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page They grow for a very short period of time, become dominant during winter, resume growing in the spring, and harvested in early summer. Spring wheats are planted in areas with severe winters and usually contains more gluten than winter wheat of the same variety. Components of wheat kernel What is wheat kernel? Wheat kernel sometimes called the wheat berry, is the seed from which the wheat plant grows. Each tiny seed contains three distinct parts that are separated during the milling process to produce flour. The kernel of wheat is a storehouse of nutrients essential to the human diet. Bran is the hard outer covering of the kernel. It is represent in whole wheat flour as tiny brown flakes, but it is removed in the milling of white flour. Germ is the part of the kernel that becomes the new wheat plant if the kernel is sprouted. It has a high fat content which can quickly become rancid. Endosperm is the starchy part of the kernel that remains when the bran and germ are removed. It is the portion of the wheat kernel that is milled into white flour.