Marginal cost is the cost of obtaining or producing one more unit of something. Marginal cost is calculated by taking the difference between the total cost of production at two levels of output.
The statement "Marginal cost is the cost of obtaining or producing one more unit of something" is true. The marginal cost is the change in the cost of production due to a change in the production rate of a good or service. It is one of the most significant cost considerations for a producer when deciding whether or not to increase output.Below are other key points to keep in mind:Marginal cost refers to the change in the cost of production due to a change in production volume. For example, the total cost of producing 100 units is $10,000, while the total cost of producing 101 units is $10,200. Marginal cost is calculated by subtracting the total cost of producing 100 units from the total cost of producing 101 units ($10,200 - $10,000 = $200). Marginal cost is $200. In this scenario, it costs $200 to produce an additional unit.
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John Company produces hats and sells them for $100 each. His cost to produce the hats are:DM 20 per unitDL 30 per unitVMOH 10 per unitFMOH 40,000Selling expenses are $5 per unit and are all variable. Administrative expenses of 25,000 are all fixed. John produced 5,000 hats; sold 4,000; and had no beginning inventory.Complete the income statement and calculation of net income under absorption costing.Absorption Costing Income StatementSalesCost of Goods Sold:80,000Direct laborFixed manufacturing overheadTotal Cost of Goods SoldGross profit128,000Selling expenses25,00045,000Net income
The income statement and calculation of net income under absorption costing is given below:
The Income StatementAbsorption Costing Income Statement
Sales (4000*$100)
$400,000
Cost of good sold
Direct Material (20*4000)
$80,000
Direct Labor (30*4000)
$120,000
Variables Manufacturing Overhead ($10*4000)
$40,000
Fixed Manufacturing Overhead
$32,000
Total Cost of good Sold
$272,000
Gross profit
$128,000
Selling Expenses ($5*4000)
$20,000
Administrative expenses
$25,000
$45,000
Net Income
$83,000
An income statement is a financial statement that shows a company's revenues, expenses, and net income (or loss) for a specific period of time, typically one fiscal quarter or one fiscal year. It is also known as a profit and loss statement.
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what business is amazon in? is it spreading itself too thin? or is it well positioned for the future?
Answer:
Amazon is an online retailer that specializes in e-commerce, cloud computing, digital streaming, and artificial intelligence. Amazon is well-positioned for the future because of its diverse range of businesses and strategic investments.
Explanation:
Amazon is an online retail giant that sells a wide range of products and services through its e-commerce platform. It also produces and distributes digital streaming services, produces and sells hardware devices, and operates cloud computing services.The company's main business is e-commerce, which includes the sale of physical goods and digital products such as music, video, and software. Amazon also operates Amazon Web Services (AWS), a cloud computing platform that provides on-demand computing power and storage solutions for businesses and individuals.Amazon has also entered the grocery and pharmacy sectors with the purchase of Whole Foods Market and PillPack, respectively. The company has also ventured into physical retail with its Amazon Go convenience stores and Amazon Books bookstores.
Is Amazon spreading itself too thin?
Amazon's diversification has been widely criticized, with some critics claiming that the company is spreading itself too thin. Critics argue that Amazon's expansion into new sectors puts pressure on its existing businesses and that it is unable to maintain its dominance in all areas. However, Amazon's expansion strategy has been successful. Its range of businesses and services has helped it remain competitive and reduce its reliance on e-commerce. The company's strategic investments in emerging technologies such as artificial intelligence and robotics also position it well for the future.
Is Amazon well positioned for the future?
Yes, Amazon is well-positioned for the future. The company's diverse range of businesses and strategic investments in emerging technologies have positioned it for future growth. The company's investment in artificial intelligence and robotics, for example, has helped it increase operational efficiency and reduce costs. Amazon's cloud computing division, Amazon Web Services, is also a significant contributor to its success. AWS is one of the fastest-growing segments of Amazon's business and is a leader in the cloud computing industry. Additionally, Amazon's move into the pharmacy sector with its acquisition of PillPack positions it well to take advantage of the rapidly growing healthcare industry.
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Match each term to the corresponding definition. Drag each item on the left to its matching item on the right. rate of interest paid by private banks to the Fed money lent by the Fed to private banks discount rate"" open market operations reserve requirement discount loans the amount of deposits a bank must hold in reserve and cannot lend the purchase or sale of bonds by the central bank
The Fed can alter reserve requirements, which generally relate to the amount of cash banks must hold in reserve against deposits in bank accounts, in order to affect the money supply.
In a recession, how may the Federal Reserve make use of the reserve requirement, the discount rate, and open market operations?In exchange for freshly issued bank credit, the Fed can cut interest rates by purchasing debt securities on the open market. flush with fresh funds.
Is the discount rate the cost of borrowing money from the Fed for private banks?The discount rate is the interest rate applied to loans obtained by commercial banks and other depository institutions from the discount window of their regional Federal Reserve Bank.
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When there is a technological advance in the pork industry, consumer surplus in that market will a. increase b. decrease c. not change, since technology affects producers and not consumers. d. not change, since consumers' willingness to pay is unaffected by the technological advance.
Consumer surplus in that market will rise as the pork industry makes a technological advancement..
When customers pay less than they'd normally be ready to for a good or service, there is a consumer surplus.. The foundation for the notion of consumer surplus is the economic concept of marginal product additional satisfaction that a customer receives from purchasing one more unit of a good or service. A constant, consumer surplus grows when prices are lowering and decreases when prices are rising. Economists conceptualize it as the triangle-shaped region beneath the demand curve that is between its market cost and the cost that buyers are willing to pay.
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a bond has a par value of $1,000, a time to maturity of 20 years, and a coupon rate of 7.50% with interest paid annually. if the current market price is $750, what will be the approximate capital gain of this bond over the next year if its yield to maturity remains unchanged?
The approximate capital gain of this bond over the next year if its yield to maturity remains unchanged is $0.86.
The value of a bond is derived from the present value of its future cash flows. The present value of a bond's future cash flows is determined by the yield to maturity (YTM). A bond's yield to maturity is determined by the discount rate that makes the bond's present value equal to its market price.
Capital gain is defined as the increase in an investment's value over time. It is the difference between the purchase price and the current market price. Capital gain is computed as follows:
Capital gain = Current market price - Purchase price
According to the question, a bond has a par value of $1,000, a time to maturity of 20 years, and a coupon rate of 7.50% with interest paid annually. If the current market price is $750, the approximate capital gain of this bond over the next year if its yield to maturity remains unchanged is computed as follows:
PV of the bond= 75/0.075 - (1000/1.075^20)
PV of the bond= $749.14
Capital gain = Current market price - Purchase price = $750 - $749.14 = $0.86
Thus, the approximate capital gain of this bond over the next year if its yield to maturity remains unchanged is $0.86.
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Suzanne has an important phone with a new client. She has prepared carefully for the call, providing an invitation and detailed agenda to the client. She decides she will make the call from the back corner of her favorite coffee shop, since she knows it will be quiet at the time of her call. Which of the following should she also do to make sure she has a successful phone call?
A - she should text the client to remind him of the call time
B - she should test the audio quality of her phone from the coffee shop location
C - she should remember to take her laptop
D - she should make sure she is dressed professionally
Answer:
the answer is B
Explanation:
The total, or market, curve for a specific resource shows the various total amounts of the resource that firms will purchase or hire at various resource prices, other things equal is called___
The total, or market, curve for a specific resource shows the various total amounts of the resource that firms will purchase or hire at various resource prices, other things equal. This phenomenon is known as the "law of demand". The law of demand states that as the price of a resource increases, the quantity demanded for that resource will decrease and vice versa. As the price of the resource decreases, the quantity demanded for the resource will increase. This relationship between price and quantity is represented in the total, or market, curve.
The total, or market, curve is a downward sloping curve. This indicates that as the price of a resource increases, the total quantity of the resource that firms will purchase or hire will decrease. Conversely, as the price of a resource decreases, the total quantity of the resource that firms will purchase or hire will increase. This is due to the fact that firms are more likely to purchase or hire a greater quantity of a resource if the price of that resource is lower.
The total, or market, curve is an important concept in economics and is used to demonstrate the relationship between price and quantity of a resource. This curve is an important tool for understanding how the demand for a resource is affected by changes in price.
True or False: The income statement records all the revenues and expenses for a given period and shows whether the firm is making a profit or is experiencing a loss.
The given statement is true becasue the income statement records all the revenues and expenses for a given period and shows whether the firm is making a profit or is experiencing a loss.
The income statement is a financial statement that summarizes a company's revenues and expenses over a specific period of time, usually a quarter or a year. It shows the company's profitability by subtracting expenses from revenues. If the result is a positive number, the company is making a profit, and if the result is negative, the company is experiencing a loss.
The income statement is a critical financial statement that helps investors, creditors, and management evaluate the company's performance and financial health.
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Analyse the impact impact of sexual harassment as an ethical misconduct on businesses
Sexual harassment's effects on businesses as an ethical breach It results in psychological stress and worry for those affected, and if left untreated, it can cost businesses a lot of money due to lost productivity.
In addition to crying, depression, memory issues, despondency, irritability, agitation, lack of interest, isolation, lack of confidence, and low self-esteem, victims of psychological harassment may also experience symptoms like fatigue, sleep disorders, stomach problems, loss of appetite, back pain, sweating, dizziness, tremors, and nausea.
Low self-esteem and dissatisfaction with one's job are frequently experienced. The victim of harassment thinks that his or her integrity and dignity have been violated. Exclusion from the workplace is a frequent occurrence for the harassed individual, and isolation at work has detrimental effects on one's health.
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what are the four main ways to view your credit score?
Annual Credit Report, Credit Monitoring Service, Credit Card Statement and Lender are the four main ways to view your credit score.
Annual Credit Report: You are entitled to one free credit report each year from each of the three major credit reporting agencies through AnnualCreditReport.com. This report shows your credit history and provides your credit score from each agency.
Credit Monitoring Service: There are various credit monitoring services that provide access to your credit report and score, as well as alerts about changes to your credit history. Some popular options include Credit Karma, Experian, and my FICO.
Credit Card Statement: Some credit card companies provide your credit score on your monthly statement or as part of your online account.
Lender: When you apply for credit, the lender will typically check your credit score as part of the application process. You can ask the lender to share your credit score with you, or they may provide it as part of the decision-making process.
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1) A successful firm like Microsoft has consistently generated large profits for years. Is this a violation of the Efficient Market Hypothesis (EMH)? 2) Behavioral finance posits that market prices may deviate from fundamental values because of investor psychology and that mispricing can persist if rational arbitrageurs face substantial limits to arbitrage. In our class lecture on behavioral finance, we discussed three "limits to arbitrage". Choose 2 of the 3 limits to arbitrage that we discussed and explain them.
1. The Efficient Market Hypothesis (EMH) is a theory that suggests that all available information is reflected in the current market price of an asset or security.
This means that it is impossible to consistently generate large profits by trading on this information. Therefore, a successful firm like Microsoft generating large profits for years does not violate the EMH.2. The three limits to arbitrage discussed in class include:1. Fundamental risk - This refers to the risk that a security's value may deviate from its fundamental value for an extended period of time.
This can occur due to a variety of factors such as investor psychology, changes in market conditions, or changes in the broader economy.
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A company wants to protect its intellectual property from theft. The company has already applied ACLs and DACs.Which of the following should the company use to prevent data theft?A. WatermarkingB. DRMC. NDAD. Access logging
A company wants to protect its intellectual property from theft. The company has already applied ACLs and DACs. The company should use DRM (Digital Rights Management) to prevent data theft. The answer to the given question is option B.
"DRM or Digital Rights Management should the company use to prevent data theft.
Digital Rights Management (DRM) is an umbrella term for a set of technological and legal tools designed to protect copyright or other intellectual property rights, mostly in digital formats.
Watermarking: Watermarking is the procedure of affixing a digital signature or some other marker to the contents of a file, frequently a digital image, video, or audio recording, to indicate that it is the intellectual property of a particular person, company, or organization.
NDA: NDA or Non-Disclosure Agreement is a legally binding agreement between two or more parties that prohibits the disclosure of confidential information that is exchanged between the parties.
Access Logging: Access logging is a method of recording all activities that occur on a specific system or network during a given period of time. The logs keep track of user activities, such as who accessed which resources, from where, and when.
Therefore, the company should use DRM to prevent data theft.
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T/F: The key to effective supply chain management is to get many suppliers to compete with each other, in order to drive down prices
The given statement is false. While competition among suppliers can sometimes result in lower prices, the key to effective supply chain management is not just about getting the lowest price.
Supply chain management is about creating a strategic and collaborative relationship between the company and its suppliers, ensuring that the right products are delivered at the right time and at the right price to meet customer demand while minimizing costs and risks. This may involve working closely with a select group of reliable suppliers who can offer value beyond just low prices, such as quality, innovation, and flexibility.
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at the end of 2023, payne industries had a deferred tax asset account with a balance of $50 million attributable to a temporary book-tax difference of $200 million in a liability for estimated expenses. at the end of 2024, the temporary difference is $144 million. payne has no other temporary differences and no valuation allowance for the deferred tax asset. taxable income for 2024 is $360 million and the tax rate is 25%.Payne has a valuation allowance of $20 million for the deferred tax asset at the beginning of 2021.
Required:
1. Prepare the journal entry(s) to record Payne’s income taxes for 2021, assuming it is more likely than not that the deferred tax asset will be realized in full.
(A/ Record 2021 income taxes. B/Record valuation allowance for the end of 2021.
2. Prepare the journal entry(s) to record Payne’s income taxes for 2021, assuming it is more likely than not that only one-fourth of the deferred tax asset ultimately will be realized.
(A/ Record 2021 income taxes. B/Record valuation allowance for the end of 2021.
In the following question, among the various parts to solve on tax- A) Tax Payable $37.5, Tax Payable, $45 million. B) Credit Deferred Tax Asset, $20 million, Credit Deferred Tax Asset, $15 million
To record Payne's income taxes for 2021, assuming it is more likely than not that the deferred tax asset will be realized in full, the journal entries would be:
A/ Debit Tax Expense, $37.5 million; Credit Income Tax Payable, $37.5 million
B/ Debit Valuation Allowance, $20 million; Credit Deferred Tax Asset, $20 million
To record Payne's income taxes for 2021, assuming it is more likely than not that only one-fourth of the deferred tax asset ultimately will be realized, the journal entries would be:
A/ Debit Tax Expense, $45 million; Credit Income Tax Payable, $45 million
B/ Debit Valuation Allowance, $15 million; Credit Deferred Tax Asset, $15 million
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A proposed new venture will cost $175,000 and should produce annual cash flows of $48,500, $85,000, $40,000, and $40,000 for Years 1 to 4 respectively. The required payback period and discounted payback period is 3 years. The discount rate is 9%. Which methods indicate project acceptance and which indicate prject rejection?
a. accept: NPV, IRR, PI, payback; reject: discounted payback
b. accept: NPV, IRR; reject: PI, payback, discounted payback
c. accept: NPV, IRR, PI; reject: payback, discounted payback
d. accept: payback, discounted payback; reject: NPV, IRR, PI
e. accept: payback, PI; reject: NPV, IRR, discounted payback
NPV, IRR, and PI indicate project acceptance, while payback and discounted payback indicate project rejection. The correct answer is option C.
Net Present Value (NPV) measures the difference between the present value of a project's cash inflows and its costs. A positive NPV indicates a good project.
Internal Rate of Return (IRR) measures the return of a project and is the discount rate that causes NPV to equal zero. An IRR higher than the required rate of return indicates a good project.
The Profitability Index (PI) is the ratio of a project's present value of future cash flows divided by its initial cost. A PI greater than 1.0 indicates a good project.
The payback Period is the time it takes to recover the cost of the project. A shorter payback period indicates a good project.
Discounted Payback Period is similar to the regular payback period but uses discounted cash flows. A shorter discounted payback period indicates a good project.
Therefore, the correct option is C.
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which of the following organizational forms would be best if the new company owners intend to provide extensive fringe benefits for owners or employees that would not be treated as taxable income to employees? a. partnership b. sole proprietorship c. c corporation d. limited liability company
The best organizational form if the new company owners intend to provide extensive fringe benefits for owners or employees that would not be treated as taxable income to employees would be a C: "corporation".
This is because corporations can offer fringe benefits such as health and life insurance, retirement plans, and other benefits without the recipients having to pay taxes on them. In contrast, other organizational forms such as partnerships or sole proprietorships may have limitations on the types of fringe benefits they can offer, and may not be able to provide them tax-free.
Therefore, option C is the correct answer.
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In economics, the IS curve is a linear equation that represents all combinations of income Y and interest rates r that maintain an equilibrium in the market for goods in the economy. The LM curve is a linear equation that represents all combinations of income Y and interest rates r that maintain equilibrium in the market for money in the economy. In an economy, suppose the equilibrium level of income (in millions of dollars) and interest rates satisfy the system of equations. Find the equilibrium level of income and interest rates. {0.04Y - 5000r = 80 0.04Y + 6000r = 520 Select the correct choice below and fill in any answer boxes in your choice.
A. The equilibrium level of income Y is $ ______
The equilibrium interest rate r is. _______
(Type integers or decimals.)
B. There are infinitely many solutions. C. There is no solution.
The equilibrium level of income is $1080 million, and the equilibrium interest rate is 0.005 units.
The IS curve is a line that shows the relationship between investment and savings in the economy. It illustrates the demand and supply of money within the economy. It is a graphical representation of the equilibrium in the market for goods and services in the economy. In other words, the IS curve is a model that shows the equilibrium income and interest rates in the economy.
The system of equations that represents the equilibrium level of income and interest rates in the economy are: 0.04Y - 5000r = 800.04Y + 6000r = 520. Solving for Y and r using Cramer's rule: Equation 1: 0.04Y - 5000r = 80, and Equation 2: 0.04Y + 6000r = 520.The determinant of the system is D = 0.04 * 6000 - (-5000) * 0.04 = 440. Using Cramer's rule, the solution for the system is given by: Y = Dx/Dt = (80 * 6000 - 5000 * 520) / 440 = 1080. Interest rates r = Dy/Dt = (0.04 * 520 - 0.04 * 800) / 440 = 0.005.
Thus, the equilibrium level of income is $1080 million, and the equilibrium interest rate is 0.005 units. The equilibrium level of income Y is $1080 and the equilibrium interest rate r is 0.005.
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T/F money is one of the most common reasons why couples fight, and differences in perception about money can present a significant challenge to both romantic relationships as well as friendships.
In the following question, among the given options, the statement is said to be True. money is one of the most common reasons why couples fight, and differences in perception about money can present a significant challenge to both romantic relationships as well as friendships.
Money is one of the most common reasons why couples fight, and differences in perception about money can present a significant challenge to both romantic relationships as well as friendships.
In romantic relationships, money can cause disagreements over budgeting, spending habits, and financial responsibility. In friendships, money can lead to feelings of resentment if one person feels like they are always the one paying for activities or being taken advantage of financially.
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A memorandum on the sale of goods that does not indicate the _____ of goods to be sold will not satisfy the UCC's writing requirement.
A. quality
B. quantity
C. delivery
D. cost
A memorandum on the sale of goods that does not indicate the quantity of goods to be sold will not satisfy the UCC's writing requirement. The correct answer is option B.
A Memorandum, also known as a Confirmation, is a written confirmation of a contract for the sale of goods. It's a brief statement of the terms of the contract, including the price, quality, and type of goods.
The Uniform Commercial Code (UCC) is a set of laws governing commercial transactions that set out the duties and rights of parties involved in commercial transactions.
The UCC has a writing provision that necessitates that certain contracts be in writing.
Thus, a memorandum on the sale of goods does not indicate the quantity of goods. Option B is correct.
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costs that can be easily traced to individual products include blank . multiple select question. shipping costs factory supervisor's salary sales commission warranty repair costs
Costs that can be easily traced to individual products include shipping costs, factory supervisor's salary, and sales commission. Therefore, the correct options are shipping costs, the factory supervisor's salary, and sales commission.
Direct costs can be easily traced to a particular product or department. There are indirect costs that cannot be easily traced. Indirect costs include costs that cannot be traced to a particular product or department.
Direct expenses or direct costs are those expenses that are directly related to the production of goods and services.
Direct expenses are, in general, raw materials, labor, and other supplies that are required to create a final product.
Direct expenses are very important in business and are usually used in calculating profitability.
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Answer: warranty repair costs, shipping costs, sales commission
Explanation:
the four stages new-product ideas go through are known as _____.
The four stages new-product ideas go through are known as the Idea Screening, Concept Development and Testing, Business Analysis, and Product Development and Market Testing.
The product development process is the process of bringing a new product to the market. It starts with an idea that leads to a new product or service that consumers will want. The new product or service may be an enhancement to an existing product or a completely new one that has never been seen before.In order to bring a new product to market, there are several stages that must be completed.
This process can be divided into four stages: ideation, concept development, product development, and commercialization.Ideation:This stage involves generating new ideas for a product. It's critical to the product development process because without new ideas, no new products can be created. Ideas can come from various sources, including employees, customers, and competitors.Concept development:This stage involves creating a preliminary plan for a new product based on the ideas generated during the ideation stage. Concept development typically involves market research to determine if there is a demand for the product and if it is feasible to produce.
Product development:This stage involves developing a prototype of the new product based on the concepts developed in the previous stage. The prototype is then tested to determine if it meets customer needs and if it is cost-effective to produce.Commercialization:This stage involves the launch of the new product. The product is marketed to the target audience, and the company begins mass production. The success of the product is determined by its sales and the degree to which it meets customer needs.
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what is the effort to plan the coordination of demand forecasts with functional areas of the firm and its supply chain?
The effort to plan the coordination of demand forecasts with functional areas of the firm and its supply chain involves a number of steps.
First, the firm must analyze internal data to develop accurate demand forecasts. This includes examining past trends, customer feedback, competitor insights, and other internal data sources.
Second, the firm must develop a demand forecasting system that can integrate with the firm’s functional areas and its supply chain. This system should be able to capture external data such as customer surveys and market trends and combine it with internal data sources to develop an accurate and reliable forecast.
Third, the firm must create a communication and coordination system between its functional areas and the supply chain. This communication and coordination should focus on aligning demand forecasts and supply chain resources, which will enable the firm to be better prepared to meet customer demands.
Fourth, the firm must use the demand forecasting system to create projections for the future and make sure that its supply chain is able to meet those projections. This includes making sure that the firm has enough supplies and personnel to meet customer demands and that its products are in stock and delivered on time.
Finally, the firm must regularly review and evaluate the demand forecasting system and make adjustments if necessary. This includes examining past data, customer feedback, and any other relevant data sources to ensure that the firm is accurately forecasting customer demands.
By taking these steps, the firm can plan the coordination of demand forecasts with functional areas of the firm and its supply chain, enabling the firm to better meet customer demands and remain competitive in the market.
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which are costs directly associated with recruiting and training a new employee? multiple select question. pay for trainers lowered productivity overhead costs recruiting co
The cost directly associated with recruiting and training a new employee to replace one who is dissatisfied and leaves include:
Dollars for hours spent trainingLoss of intellectual propertyDecreased productivityRecruitment is the act of attracting and enlisting new employees for the organization. It necessitates developing a system for a targeted pool of candidates and generating their interest in the position. The candidates can come from any number of sources, including social media, job fairs, job boards, and personal connections, as well as from the company's own applicant tracking system or human resources data. Recruitment must be a continuous process, with the goal of attracting the best-qualified people at all times.
Training is the process of imparting the skills and knowledge required to perform a particular job. Training can be performed in a variety of settings and styles, including online training, job shadowing, and one-on-one coaching. Training programs may be organized by external training providers or in-house trainers. Training programs can be beneficial to employees and employers, assisting in the development of skills, increasing employee satisfaction, and increasing the company's productivity.
Your question is incomplete. The completed version should be as follows:
Which of the following are cost directly associated with recruiting and training a new employee to replace one who is dissatisfied and leaves?
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The accountant for Crusoe Company is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available:Retained earnings balance at the beginning of the year $ 131,500Cash dividends declared for the year 51,500Proceeds from the sale of equipment 86,500Gain on the sale of equipment 8,100Cash dividends payable at the beginning of the year 23,500Cash dividends payable at the end of the year 26,600Net income for the year 97,500What is the ending balance for retained earnings?Multiple Choicea. $207,500.b. $177,500.c. $287,000.d. $185,000.e. $259,000.
The ending balance for retained earnings is $207,500. Therefore, option A is correct.
A statement of cash flows is a financial report that reveals how changes in balance sheet accounts and income impact cash and cash equivalents. The statement of cash flows is broken down into three sections:
Operating activities: This section provides a summary of a company's cash inflows and outflows from day-to-day business activities. These typically include accounts receivable, accounts payable, depreciation, inventory, and taxes.Investing activities: This section records any cash outlays for capital expenditures, such as the acquisition of new equipment or real estate. Changes in investments, such as buying or selling securities, are also included.Financing activities: This section records any cash outlays for capital expenditures, such as the acquisition of new equipment or real estate. Changes in investments, such as buying or selling securities, are also included.In the given problem, the accountant for Crusoe Company is preparing the statement of cash flows for the just-ended fiscal year. The information provided in the statement of cash flows is as follows:
Retained earnings balance at the beginning of the year: $ 131,500Cash dividends declared for the year: $ 51,500Proceeds from the sale of equipment: $ 86,500Gain on the sale of equipment: $ 8,100Cash dividends payable at the beginning of the year: $ 23,500Cash dividends payable at the end of the year: $ 26,600Net income for the year: $ 97,500Therefore, when the net income for the year is $97,500 the ending balance for retained earnings will be $207,500 i.e., option A.
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Which one of the following is a budgeting approach that explicitly demands continuous improvement and that incorporates expected improvements in the resultant budget?
1) Flexible budgeting.
2) Activity-based budgeting (ABB).
3) Zero-base budgeting (ZBB).
4) Kaizen budgeting.
5) Time-driven activity-based budgeting (TDABB).
Kaizen budgeting is the budgeting approach that explicitly demands continuous improvement and that incorporates expected improvements in the resultant budget.
What is budgeting?Budgeting is the process of planning and controlling the finances of a business or organization. A budget is a financial plan that specifies how an organization will allocate resources over a specific period to meet its obligations.
The primary purpose of budgeting is to control costs, increase profits, and plan future expenses. Companies can set financial targets by creating a budget, which can be used to evaluate performance and make financial decisions.
Kaizen budgeting approachKaizen budgeting is an approach that emphasizes continuous improvement in the budgeting process. It's a budgeting method that seeks to make incremental improvements over time.Kaizen budgeting is a budgeting method that emphasizes continuous improvement over time.
As a result, the budgeting process becomes more efficient and effective. The primary goal of this approach is to reduce waste and increase efficiency in the budgeting process.In addition, Kaizen budgeting incorporates expected improvements into the budget.
As a result, organizations can allocate resources more efficiently, reduce costs, and improve performance. As a result, Kaizen budgeting can help businesses become more competitive and profitable
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Dreamgirls is a well-known San Diego women's apparel store. The owners of the store want the store to go global; hence, they have created a website. In this scenario, doing business online O a. makes it difficult for Dreamgirls to access customers through the internet O b. stops Dreamgirls from selling products in its physical stores O c.frees Dreamgirls from old brick-and-mortar rules, regulations, and habits Od immediately puts Dreamgirls in the international marketplace
The right option among the options given in the question is option D, "immediately puts Dreamgirls in the international marketplace".
When a store creates a website to sell products, it becomes available to a global audience, and the chances of reaching more customers increase. Online business frees Dreamgirls from old brick-and-mortar rules, regulations, and habits which are common for physical stores.
The internet has made it easy for businesses to enter the international market without being restricted by geographical boundaries. Businesses with online sales channels can quickly expand and reach customers in different countries.
The same applies to Dreamgirls, which can enter the international market through its website. Therefore, doing business online immediately puts Dreamgirls in the international marketplace.
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Unlike the least-cost rule where as long as the ratios of both equations are the same and equal (ex. 20/4 = 10/2 = 5/1 = 5), when the ratio between the two equations for the profit-maximizing rule each always equal 1 (ex. 10/10 = 5/5), then the purely competitive firm has ______.
When the ratio between the two equations for the profit-maximizing rule each always equals 1 (for example, 10/10 = 5/5), then the purely competitive firm has no surplus profit.
What is a competitive market?A competitive market is a financial system in which several buyers and sellers participate in the transaction of a single commodity or product. There is no single buyer or seller who can manipulate market prices, and everyone has to accept the market's terms.
The concept of demand and supply is used by competitive markets to determine prices. When demand exceeds supply, prices rise, and when supply exceeds demand, prices decrease.
Competition is a vital component of these markets since it keeps the price of the commodity in check. If a single company has a monopoly over a commodity, it can manipulate prices to suit its demands. However, in a competitive market, no single seller has complete control over the product, and as a result, everyone must accept the market's conditions.
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Brenda is the newly appointed sales manager for Beta Business Products. She knows salesforce management is a dynamic process and therefore(A) Arranges her office to facilitate leadership(B) Studies her firm's environmental circumstances including both internal and external environments(C) Solicits business from old contacts as a first priority(D) Sells senior management on the idea of leaving the sales force alone(E) Offers bonuses to salespeople who meet their goals
As the newly appointed sales manager for Beta Business Products, Brenda should study her firm's environmental circumstances, both internal and external environments as it is the most important part of sales force management. Therefore, the answer is (B).
Salesforce management refers to the process of leading and guiding your salesforce. It includes identifying goals, strategies, tactics, and methods for managing the sales team to achieve those goals. Salesforce management is a dynamic process, which means it needs to be continuously evaluated and adjusted to fit the needs of the sales team and the company.
As a new sales manager, Brenda must understand the salesforce management process to ensure she leads her sales team effectively. Salesforce management is a dynamic process and involves the following steps:
Identify goals, objectives, strategies, and tactics. Identify and prioritize the tasks that the sales team should focus on.Determine the resources required to achieve the goals.Educate, motivate and manage the sales team.Set the targets, monitor, and evaluate the performance of the sales team regularly.Based on the above steps, it is clear that Brenda should study her firm's environmental circumstances, including both internal and external environments. Therefore, the answer is (B). Brenda needs to identify the goals, strategies, and tactics required to manage the sales team effectively.
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The derived demand for an input will rise when it is highly productive in ______.
A. supply is high for the productB. producing a highly valued commodity
C. consumer demand is high for the productD. reducing the costs to produce a product
The derived demand for an input will rise when it is highly productive in reducing the costs to produce a product and producing a highly valued commodity. Hence option B. and D. are correct.
What is derived demand?The derived demand is the demand for an input by the business industry resulting from the demand for the output it produces.
When the demand for a product or service rises, so does the demand for the inputs needed to manufacture that product or provide that service.
The demand for highly valued commodities is influenced by various factors such as consumer preferences, marketing, and advertising.
The cost of production is also important in the determination of the derived demand for inputs. The highly productive input is preferred because it reduces the cost of production.
The use of highly productive inputs increases the efficiency of production and thus the supply of the highly valued commodity is maintained at a high level. Therefore, when it is highly productive in producing a highly valued commodity, the derived demand for an input will rise.
Therefore, option B. and D. are correct.
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if 390,000 people each receive an average refund of $1,950, based on an annual interest rate of 3 percent, what would be the lost annual income from savings on those refunds?
If 390,000 people each receive an average refund of $1,950, based on an annual interest rate of 3 percent, the lost annual income from savings on those refunds is $22,815,000.
To calculate the lost annual income from savings on those refunds, we need to first calculate the total amount of refunds paid out:
Total amount of refunds = Number of people x Average refund amount
Total amount of refunds = 390,000 x $1,950
Total amount of refunds = $760,500,000
Next, we need to calculate the amount of interest that would have been earned on that amount if it had not been paid out as refunds. Assuming an annual interest rate of 3 percent, the lost annual income from savings would be:
Lost annual income = Total amount of refunds x Annual interest rate
Lost annual income = $760,500,000 x 0.03
Lost annual income = $22,815,000
Therefore, the lost annual income from savings on those refunds, based on an annual interest rate of 3 percent, would be approximately $22,815,000.
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