The following excerpted data from Allen Company was used to calculate the operating expense common size percentages for Years 1 and 2, using Net Sales as the base. 14.7% and 17.6% respectively for Years 1 and 2.
What falls under operating costs?Operating costs, commonly referred to as selling, general, and administrative (SG&A) costs, are what a business must pay. Rent and utilities, sales and accounting, management and administrative pay, and marketing and advertising are among them.
What are three instances of operating expenses?As an illustration, consider the following: rent, transportation, utilities, salaries, office supplies, upkeep and repairs, property taxes, and depreciation (see below for a more comprehensive list).
Where are the operational costs?An organization's income statement includes a summary of operating expenses. Depending on its setup and industry, every business has a unique set of operational costs. Examine your general ledger and seek for expenses that have no bearing on the price of producing your product or service to identify your company's running costs.
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Lamb Corp. has taxable income of $240,000 and depreciation expense for tax purposes of $50,000 greater than financial reporting purposes. Lamb has a tax rate of 30%, and no other differences exist. Which of the following entries should Lamb make for deferred taxes? A. $87,000 deferred tax asset. B $72,000 deferred tax asset. C. $57,000 deferred tax liability. D $15,000 deferred tax liability.
The correct answer is C. $57,000 deferred tax liability is the right option to the given question.
This is because the difference between the tax and financial reporting depreciation expenses create a temporary difference between the two, and deferred taxes must be recognized to account for this difference. The difference between the two depreciation expenses is $50,000, and when multiplied by the tax rate of 30%, this results in a deferred tax liability of $15,000. As deferred taxes are recorded for the current year, this amount must be added to the deferred tax liability, resulting in a total deferred tax liability of $57,000.
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When required, the information provided to the data subject in a HIPAA disclosure accounting ...
must be more detailed for disclosures that involve fewer than 50 subject records.
When required, the information provided to the data subject in a HIPAA disclosure accounting must be more detailed for disclosures that involve fewer than 50 subject records.
Access to, distribution of, or communication to parties with no authority is referred to as disclosure in the context of disclosure accounting (outside of TPO or an existing Business Associate Agreement (BAA), which is classified under healthcare operations).
A covered entity must provide specific information in its HIPAA accounting in accordance with the HIPAA Privacy Rule. Protected health information disclosures that took place in the six years prior to the accounting request date must be included in this data. Disclosures made to or made by business partners of the covered entity must be included in the accounting.
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TRUE/FALSE. individual work identity is particularly problematic for working class employees as it is harder to achieve the american dream.
Individual work identity is particularly problematic for working class employees as it is harder to achieve the American dream is true.
How does the American dream affect society?The American Dream has long served as a symbol of wealth for both Americans and people everywhere. Millions of immigrants have come to America in search of equal opportunity and a better life attracted by "the charm of projected success." Based on the American ideals of democracy, rights, liberty, opportunity, and equality, the five components of the American Dream are: Regardless of one's starting socioeconomic level, the modern American goal is to feel a part of a community and achieve financial success.
There need to be limitless chances for everyone and a sense of inclusion. While the American dream is constantly changing, this dream does not change over time. Individual work identity is particularly problematic for working-class employees as it is harder to achieve the American dream is true.
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Use the table, with data for Tasha and Hui Er, to answer the question. Table: Tasha's Car Wash and Hui Er's Car Wash Tasha's price = $5 Tasha's price = $9 Hui Er's price = $5 Hui Er's profit = $3,000 Hui Er's profit = $6,000 Tasha's profit = $3,000 Tasha's profit = $700 Hui Er's price = $9 Hui Er's profit = $700 Hui Er's profit = $5,000 Tasha’s profit = $6,000 Tasha's profit = $5,000 Use the check mark method to determine which cell contains a Nash equilibrium. Under a Nash equilibrium, Hui Er earns profits of ___ and Tasha earns profits of___
O $700; $6,000 O $3,000; $3,000 O $5,000; $5,000 O $6,000; $700
Use the check mark method to determine which cell contains a Nash equilibrium. Under a Nash equilibrium, Hui Er earns profits of $6000 and Tasha earns profits of $5000.
Hui Er hires a contractor today to remodel her kitchen while she is already well into her vacation. She later learns that he did not fulfil the contract's assurance that daily does his job. hui er is experiencing a: the key phrases right here are "internal wiring is a manufacturing illness case.
A modern contractor daily, big contractor daily, or daily contractor day-to-day is in charge of managing carriers and trades, overseeing a production site, and communicating information to all parties involved on a daily basis throughout a project.
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__________ models seek to determine quantities of different products to produce and sell in order to maximize contribution to profit.
a. Product mix b. Process selection c. Linear optimization d. Linear regression
Option a is correct. Product mix models seek to determine quantities of different products to produce and sell in order to maximize contribution to profit.
The total number of product lines and distinct goods or services that a business offers is its product mix. Alternatively known as product portfolio or product assortment. Product combinations differ amongst businesses. Some companies have numerous product lines, each with a large number of products. But some people have even more restrictions.
Four main product mix strategies are as follows:
Expansion: A business adds more product lines or product depth (i.e., varieties) inside lines.
Contraction: A business reduces the variety of its products to get rid of underperforming ones or to streamline the remaining ones.
Change an Existing Product: A business makes improvements to an existing product rather than developing a brand-new one.
Product differentiation: A business positions a product differently without changing it in any manner.
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FILL IN THE BLANK. Organizations with a _________ are characterized by formal division of labor, hierarchy, and standardization of work procedures.
(A) matrix structure
(B) functional structure
(C) bureaucratic structure
(D) prebureaucratic structure
(E) lattice structure
The Correct answer is option C . Organizations with a bureaucratic structure are characterized by a formal division of labor, hierarchy, and standardization of work procedures.
A bureaucratic structure is a type of organizational structure that is characterized by a clear hierarchy, a high degree of division of labor, and a focus on rules, procedures, and standardization.
In contrast, a matrix structure is characterized by a high degree of interdependence between different functional units and a high degree of integration across different projects or teams.
A prebureaucratic structure, meanwhile, is characterized by a lack of formalization and standardization, with little hierarchy or division of labor.
A lattice structure, finally, is characterized by a high degree of flexibility and collaboration, with employees able to move freely between different teams or projects.
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TRUE OR FALSE : real options analysis helps managers make investment decisions involving staged commitments of smaller financial resources.
Assume that you are considering two different types of machines to purchase for your company. The first machine costs $30,000 and has an O&M cost of $3,000 per year. The second machine costs $22,000, with a corresponding 0&M cost that is $3,000 the first year, and increases by $200 for each consecutive year (i.e. $3,000 in the first year, $3,200 in the second year $3,400 in the third year, etc.). Both machines have a lifetime of 5 years. Use B/C ratio to find which machine is a better option. Assume an interest rate of 4% Conventional B/C ratio: B/C ratio = EW initial costs +EW operating costs Equivalent W orth of net benefits Modified B/C ratio:
B/C
ratio = EW initial costs EW benefits −EW operating costs ​
E. W. of Benefits / (E. W. of Initial Costs + E. W. of The modified B/C ratio is defined as the ratio of the Operating and Maintenance Costs.
The benefit-cost ratio (BCR), a ratio used in cost-benefit analyses, captures the general relationship between the relative costs and benefits of a project under consideration. BCR can be quantified or stated in monetary terms. If a project's BCR is greater than 1.0, it is expected to give a company and its investors a positive net present value.
The benefit-cost ratio (BCR), which can be expressed in monetary or qualitative terms, is a statistic that shows how the relative expenses and benefits of a proposed project are linked.
If a project's BCR is greater than 1.0, it is expected to give a company and its investors a positive net present value.
If a project's BCR is less than 1.0, its costs will rise.
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item16 time remaining 1 hour 13 minutes 42 seconds01:13:42 item 16 time remaining 1 hour 13 minutes 42 seconds01:13:42 issuing bonds to obtain long-term funds legally compels a firm to pay regular payments and repay the at the maturity date.
To calculate the semi-annual bond payment, take 2% of the $1,000 par value, or $20, and divide it by two.Therefore the bond pays $10 semi-annually. Divide $10 by $900 and you'll get a 1.1% semi-annual bond yield.
The bond valuation formula is presented here price=(Coupon×1−(1+r)−nr)+Face(1+r)n Price = ( Coupon × 1 − ( 1 + r ) − n r ) + Face value ( 1 + r ) n , where coupon is the cash flow received for each interim payment before face value.Start by adding net proceeds to costs to find gross total proceeds from the stock issue.Then divide the gross proceeds by the number of shares issued to calculate the issue price per share Image Result.You can calculate the price of this annual coupon bond as follows select the cell in which you will place the calculated result,type the formula =PV(B11,B12,(B10*B13),B10) and press the Enter key.
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High Plains Inc. manufacturers furniture in North Dakota. High Plains receives its wood from a lumber yard in Calgary. The lead time for orders is 3 weeks. One of their board costs $15 per unit and the holding cost for this board is $0.5 per week. They manage their inventory to achieve a 99 percent in-stock probability. Weekly demand is for 250 boards with a standard deviation of 200. Use Table 11.5
a. How many boards do they have on on order on average? boards
b. How many boards do they have on hand on average? boards
c. For this board what is the total holding cost incurred per week? per week
(Round your answer to 2 decimal places.) d. What is the holding cost they incur per board? per board
If High Plains Inc. manufacturers furniture in North Dakota.
a. The number of boards they have on on order on average is 750 boards.
b. The number of boards they have on hand on average is 932 boards
c. The total holding cost incurred per week is $841.
d. The holding cost they incur per board is $3.36 per board.
How to find the On-order inventory?a. Number of boards:
On-order inventory =Average week demand × lead time
On-order inventory = 250 boards / week × 3 weeks
On-order inventory = 750 boards
b. Number of boards:
The safety factor for a 99% in-stock probability= 2.33
On-hand inventory = √(L + 1) × standard deviation × Safety factor
On-hand inventory= √(3 + 1) × 200 × 2.33
On-hand inventory = 932
c. Total holding cost per week:
Total holding cost per week = Holding cost per unit × Average number of units on hand and on-order.
Total holding cost per week = (932 + 3 × 250) × $0.5
Total holding cost per week = $841
d. Holding cost per board = Total holding cost / Average demand per week
Holding cost per board = $841 per week / 250 boards per week
Holding cost per board = $3.36 per board
Therefore the number of boards is 750 boards and 932 boards. The total holding cost incurred per week is $841 and the holding cost they incur per board is $3.36 per board.
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An investor purchases zero-coupon bonds issued by the U.S. Treasury due to mature in 18 years at $100,000. Which of the following might describe the primary reason for selecting that investment vehicle?1. The investor is 65 years old and needs the reliability of current income.2. The investor is 45 years old and has purchased these in an IRA rollover account and wants the assurance of funds for retirement.3. The investor is 30 years old and has a newborn child and wishes to assure funds for a college education.4. The investor is 20 years old, has just received an inheritance, and wishes to shelter income for as long as possible.
The investor is 45 years old and has purchased them in an IRA rollover account and wants assurance of funds for retirement might describe primary reason for selecting that investment vehicle.
What is an Investment Vehicle?An investment vehicle is a thing that investors buy to make money off of it. A low-risk investment vehicle would be a bond or a certificate of deposit (CD), whereas a high-risk investment vehicle would be one that deals in stocks, options, or futures. Additional investment vehicles include annuities, exchange-traded funds, mutual funds, and collectibles like artwork or coins (ETFs). Investment vehicles are any channels via which individuals or institutions can make bets and, hopefully, watch their capital grow. Given the wide variety of investment vehicles available, many investors choose to incorporate at least a few distinct varieties of each in their portfolios. Because they frequently yield superior long-term profits, diversifying an investing portfolio lowers risk.
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predicting when an expansion will end is____; predicting when a recession will end is___
According to the question it is difficult to predict whenever an expansion will terminate. It's difficult to predict whenever a recession will end.
How would you define recession?Recessions are characterized by protracted periods of real GDP (output) development that are slow or declining and are followed by noticeably higher unemployment rates. In a recession, a lot of other economic activity indicators are weak.
What occurs during a recession?Throughout a recession, there is a decline in consumer spending, employment, and economic output. As the central bank lowers rates to stimulate the economy, the interest rate is expected to decline.
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management by measurement is a control principle that states that managers should be informed of a situation only if data show a significant deviation from standards. group starts
Management by measurement is a control principle that states that managers should be informed of a situation only if data show a significant deviation from standards. - False
Monitoring operations and performance information to spot departures from established norms or expectations is a key component of the control principle known as "management by exception." Managers should only be made aware of a situation if there is a major departure from the norms, as this departure might necessitate remedial action. Instead of continuously monitoring all operations, this strategy enables managers to concentrate on more crucial responsibilities and only take action when necessary.
In practice, it involves setting predetermined standards for business aspects like production levels, sales targets, or customer satisfaction. The manager will then receive reports or alerts when there are deviations from these standards, which will indicate that there may be a problem that needs to be addressed. The manager can then review the situation, take appropriate action to address the deviation, and bring the performance back in line with the standards.
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Sea the World Cruises issued 400,000, $1 par value shares of the 1,000,000 shares authorized for $1,000,000. The entry to record the issuance of the stock includes (Check all that apply.) Check all that apply. credit Additional Paid-In Capital $600,000 E credit Common Stock $1,000,000 debit Cash $1,000,000 credit Cash $1,000,000 debit Common Stock $1,000,000 credit Common Stock $1 the credit Common Stock $400,000 credit Additional Paid-in Capital $999,999
The entry to record the issuance of the stock includes debit cash $1,000,000, credit common stock $4,00,000 and credit additional paid in capital $6,00,000. Therefore, the first option, third option and the seventh option are the correct answers.
A form of security known as stocks grants stockholders a portion of a company's ownership. Another name for stocks is "equities."
Over the long term, stocks have the highest potential for growth (capital appreciation) for investors. Investors who have chosen to hold onto stocks for an extended length of time—say let's 15 years—have typically been rewarded with robust, profitable returns.
However, stock values can also fluctuate downward. One could lose money if they buy in stocks because there is no assurance that the firm in whose stock you now own will prosper and develop.
Common stockholders are the last to receive a payout if a firm declares bankruptcy and liquidates its assets. Priority will be given to bondholders of the corporation before preferred stockholders.
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which of the following is not a reason that a corporation would issue preferred stock? multiple choice question. to raise capital without sacrificing control to boost the return earned by common stockholders to appeal to certain investors who want less risk to obtain a tax advantage over corporations with no preferred stock
Answer: To obtain a tax advantage over corporations with no preferred stock.
Explanation:
An entity engaged an accountant to review its financial statements in accordance with Statements on Standards for Accounting and Review Services. The accountant determined that the entity maintained its accounts on a comprehensive basis of accounting other than generally accepted accounting principles (GAAP). In this situation, the accountant most likely would have taken which of the following actions?
A. Withdrawn from the engagement because the entity has not been following GAAP.
B. Advised management to make the adjustments necessary for the account balances to conform with GAAP.
C. Modified the review report to reflect the fact that the financial statements were presented on another comprehensive basis of accounting.
D. Requested that management justify the use of the other comprehensive basis of accounting in the management representation letter.
Financial statements (also known as financial reports) are official records of a person, business,financial operations and condition. An easy-to-understand format is used to provide pertinent financial data
in a systematic manner. They typically contain a management discussion and analysis and four fundamental financial statements: [1] A balance sheet, also known as a statement of financial condition, details the assets, liabilities, and owner equity of a business at a specific point in time. The income, costs, and profits of a business are reported in an income statement, also known as a profit and loss report (P&L report), statement of comprehensive income, or statement of revenue & expense. The operation of the business is detailed in the profit and loss statement. These are of sales and the numerous
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for this part of the project, you will: research risk assessment approaches. create an outline for a basic qualitative risk assessment plan. write an introduction to the plan explaining its purpose and importance. define the scope and boundaries for the risk assessment. identify data center assets and activities to be assessed. identify relevant threats and vulnerabilities. include those listed in the scenario and add to the list if needed. identify relevant types of controls to be assessed. identify the key roles and responsibilities of individuals and departments within the organization as they pertain to risk assessments. develop a proposed schedule for the risk assessment process. complete the draft risk assessment plan detailing the information above.
The draft risk assessment plan consists of all the risk management strategies.
What is risk management?The initial step in risk management is the identification, appraisal, and prioritization of risks, which is followed by a coordinated and economical use of resources with the aim of minimizing the likelihood or impact of adverse events or maximizing the realization of opportunities. Risks can come from a variety of sources, including the unpredictability of global markets, the risks associated with unsuccessful projects, legal liabilities, credit risk, accidents, natural disasters, enemy-initiated attacks, as well as incidents whose causes are ambiguous or unpredictable. Events can be divided into two categories: dangers and opportunities. Hazards are undesirable occurrences. Among the organizations that have developed risk management standards are the Project Management Institute, the National Institute of Standards and Technology, actuarial societies, and ISO standards.
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a municipality can protect itself against the construction or repair of properties that do not conform to the building codes established by ordinance by requiring the contractors to obtain
A municipality can protect itself against the construction or repair of properties that do not conform to the building codes established by ordinance by requiring the contractors to obtain license and permit bonds.
A municipality is often a single administrative subdivision with corporate status and the authority to govern itself under local, state, and federal laws. The governing body of a particular municipality may also be referred to as a municipality. A municipality, as opposed to a district, is a general-purpose administrative subdivision.
The Latin term municipium, which refers to the Latin villages that supplied Rome with soldiers in exchange for their own admission into the Roman state while allowing the communities to keep their own local administrations, is where the English word municipality originates.
The region that a municipality has control over may include
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perform a horizontal analysis on the following information providing both the dollar amount and percentage change (decrease in amount should be indicated by a minus sign. round your percentages to 1 decimal place.): 2021 2020 cash $ 570,000 $ 190,000 accounts receivable 1,000,000 800,000 inventory 740,000 580,000 long-term assets 2,000,000 2,200,000 total assets $ 4,310,000 $ 3,770,000
Horizontal analysis, sometimes referred to as trend analysis, analyses positive or negative patterns inside a company by looking at financial records from various years.
Despite a substantial decline in cash of -$521,240 or 168.8%, the company recorded a rise in long-term assets of $1.1 million. an increase of 48.1% from the prior year. Both inventory and accounts receivable displayed favorable trends, increasing over the prior period by 150.000% and 16,000%, respectively.
However, a bookkeeper would also examine the growth in debt claims to make sure that the growth is due to an increase in deals and not to late and easing back receivable turnover.
Long-term assets 1,120,730 48.1% Total assets 1,051,769 25.5% Cash -521,240 -168.8% Accounts receivable 345,690 150.3% Inventory 106,589 14.6%.
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mr. and mrs. golding own 13,850 shares in ptj mutual fund. this year, they received a $6,390 cash distribution from ptj. which of the following statements is false? multiple choice some or all of the distribution may be a capital gain distribution. some or all of the distribution may be a qualified dividend. some or all of the distribution may be ordinary income. none of these statements are false.
Mr. and Mrs. Golding may have received cash distribution, a qualifying dividend payment, or a capital gain payout from the PTJ mutual fund. Thus, none of these statements are false.
A mutual fund is a business that collects money from a lot of individuals and invests it in stocks, bonds, and other types of short-term debt. The mutual fund's portfolio is the collective name for its holdings. Owners of mutual funds purchase shares.
In general, mutual funds may be divided into four types based on the asset classes they invest in: equities funds, fixed-income funds, money market funds, and hybrid funds.
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efficient communication is attributable to the sender, while effective communication is assessed by the receiver. t/f
It is true that effective communication is judged by the recipient. The effectiveness of communication depends on the receiver among other factors.
What is Efficient and Effective Communication?Efficient communication may or may not be effective, but its hallmark is its brevity (concise and exact use of words). It should be time-limited, clear, and focused. Gets the message in the shortest time possible. Efficient communication is more likely to be effective when there is a pre-established mutual understanding between the creator of the message and the recipient.
Effective communication may not be brief. For communication to be effective, the receiver must be taken into account. Effective interpersonal communication involves a lot of testing and validation.
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Which of the following is not a building block for Business Process Modeling Notation (BPMN) diagrams? Select one: o a. Sequence flows. o b. Swimlanes. o c. Gateways. o d. Events.
Swimlanes is not a building block for Business Process Modeling Notation (BPMN) diagrams. So the option b is correct.
In the given question, we have to select which of the following is not a building block for Business Process Modeling Notation (BPMN) diagrams.
A planned business process's steps are depicted using flowcharts using the Business Process Modeling Notation (BPMN) approach. It visually illustrates a thorough sequence of business operations and information flows required to complete a process, making it a crucial component in business process management.
Swimlanes is not a building block for Business Process Modeling Notation (BPMN) diagrams.
The building block for Business Process Modeling Notation (BPMN) diagrams include Gateways, Events, Activity, Sequence flows.
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menu costs help explain group of answer choices sticky-price theory. all of the above are correct. sticky-wage theory. misperceptions theory. next
Taxes rise as aggregate demand rises, shifting the negatively sloping AD to the right and bringing B into short-run equilibrium. Hence, option C is right.
Although aggregate supply is downward sloping to the left and aggregate production at B is above full employment, this causes long-run equilibrium to occur at A.
A reduction in income taxes boosts aggregate demand, disposable personal income (although not as much as the change in disposable personal income), and consumption.
The total amount of finished products and services that are demanded in an economy is measured by aggregate demand. The total amount of money exchanged for those goods and services at a particular price point and period is how this measurement is expressed.
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changes in an entity's accounting choices either affect consistency in the application of gaap or they do not. for each item listed below, state whether the item affects consistency and identify the effect the change will have on the audit report.change in accounting estimate.a change from the inappropriate use or application of accounting principle in prior years to an acceptable accounting principle in the current year.a change from an incorrect to a correct classification of transactions or balances on the financial statements.reclassification from an acceptable classification to another.change in accounting principle.an adjustment to account balances to correct a material error in previously issued financial statements.
A change from the inappropriate use or application of accounting principle in prior years to an acceptable accounting principle in the current year.
What does accounting mean in general terms?Accounting, which is frequently referred to as simply "accounting," is the process of gathering, analyzing, and disseminating financial and other data on companies and businesses.
What are the several types of accounting?It is the process of methodically documenting all of a business's financial transactions. It entails analyzing, compiling, and informing the tax authorities, agencies, and regulators of the financial transactions. A business's accounting is handled by an accountant.
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which one of the following is implied by an annual service level of 95 percent? rev: 04 22 2019 qc cs-166729 multiple choice the probability is .95 that demand will equal supply during lead time. approximately 95 percent of demand during lead time will be satisfied. the probability is .95 that demand will exceed supply during lead time. approximately 95 percent of all demand will actually be satisfied directly from on-hand inventory. the probability is .95 that demand will not exceed supply during lead time.
An annual service level of 95% implies that about 95% of all demand will really be satisfied directly from on-hand inventory.
What is an on-hand inventory?The term "on hand inventory" typically refers to the quantity of stock items that are readily available to a retail location or eCommerce website, ready to be bought or used right away by customers. The term "supply on hand" describes the stock of consumable things that are regularly kept on hand by a firm to support its operations. These costs may be added to expenses as they are incurred if they are not too expensive.
The services that a network service provider offers a customer during a certain time frame are described by the service level, typically in quantifiable terms. Service level, when used as a call center metric, gauges the proportion of incoming calls that an agent answers live within a predetermined window of time.
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For his marketing class, Paul is comparing the effectiveness of the macro-marketing systems of the United States and Saudi Arabia. He is finding this a challenging assignment. Paul must understand it is difficult to compare the effectiveness of systems for different nations that have different _____.objectives
An interdisciplinary field called macro-marketing investigates marketing as a societal provisioning tool. The emphasis is on the relationships between marketing and society,
covering issues such marketing systems, general consumer behavior, market regulation, social responsibility, fairness and ethics in markets, and sustainable marketing. In contrast, "micro-marketing" focuses on how businesses choose what to produce, how to advertise it, and how much to charge for it. [1] The tragedy of the commons, subliminal messaging, market symbolism, and environmental sustainability are a few of the important subjects. The core of macromarketing theory is the idea of "marketing systems."
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Litton Industries uses a perpetual inventory system. The company began its fiscal year with inventory of $282,000. Purchases of merchandise on account during the year totaled $920,000. Merchandise costing $917,000 was sold on account for $1,570,000. Prepare the journal entries to record these transactions.
The journal entries are shown below:
1. Inventory Dr $845,000
To Account payable $845,000
(Being inventory purchase on the account)
2. Account receivable Dr $1,420,000
To Sales revenue $1,420,000
(Being sale on the account is recorded)
3. Cost of goods sold Dr $902,000
To Inventory $902,000
(Being cost of sales is recorded)
These journal entries are to be recorded
A journal entry is used to report a business transaction within the accounting data of a commercial enterprise. A magazine entry is usually recorded in the popular ledger; as a substitute, it may be recorded in a subsidiary ledger that is then summarized and rolled forward into the overall ledger.
Journal entries are how you report financial transactions. To make a journal entry, you input information of a transaction into your organisation's books. in the 2d step of the accounting cycle, your magazine entries get positioned into the general ledger.
A complete journal entry is manufactured from 6 elements: a reference number, date, account phase, debits, credit, and a journal rationalization. you can record those journal entries into either a standard magazine or a unique journal. There are three foremost forms of magazine entries: compound, adjusting, and reversing.
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abc corporation has its common stock listed on the new york stock exchange. which of the following abc issues is (are) exempt from state registration? i abc preferred stock ii abc convertible debentures iii warrants to buy abc common stock iv limited partnership units where abc is the general partner in the venture
A. II only
B. I and III
C. I, II, III
D. I, II, III, IV
The correct answer is C. Under the "blue chip" exemption, if a company has its stock listed on a national securities exchange, then any securities offerings of that institution square measure exempt from registration beneath State law.
Thus, if fundamental principle Corporation has its stock listed on the the big apple exchange, then fundamental principle stock, ABC bonds, and fundamental principle rights and warrants would all be exempt still. Thus, Choices I, II, and III square measure true. Conjointly note that beneath the National Securities Markets Improvement Act of 1996, these square measure currently outlined as federal coated securities, that square measure solely registered with the SEC; the States cannot need registration for these problems.
Choice IV may be a terribly completely different animal. Therefore the securities sold by the partnership aren't a problem of fundamental principle Corp. - rather, they're a problem of that partnership. Thus, these restricted partnership units square measure a non-exempt giving beneath this interpretation and should be registered (unless another exemption is available).
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which of the following would be considered a potential sign of deteriorating earnings quality that should be investigated?
Any large, sudden changes in deferred tax balances would be considered a potential sign of deteriorating earnings quality that should be investigated.
Dismissing any abnormalities, accounting gimmicks, or one-time events that could alter the actual bottom line data on performance reveals a company's quality of earnings. When these are taken out, the profits that result from increased sales or decreased expenses are clearly visible.
An assessment of the quality of earnings might be impacted by even external circumstances to the organization. For instance, many or most corporations regard the quality of their earnings to be subpar during times of significant inflation. Their sales numbers are also exaggerated.
In general, conservatively calculated earnings are regarded as being more reliable than those determined by aggressive accounting practices. Accounting procedures that cover up low sales or increased business risk can degrade the quality of earnings.
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lonney attends a company picnic. although most of the people in his company are older and come from different backgrounds, he feels it is important to go since they all work together. lonney is acknowledging which of the following aspects of building social capital?
Looney attends a company picnic. Although most of the people in his company are older and come from different backgrounds, he feels it is important to go since they all work together. Building social capital involves building bridges.
Social capital refers to the network of relationships and acquaintances that a person has developed over their life. Building social capital involves building bridges between people, creating new relationships beyond current social circles, and deepening existing relationships.
Attending company picnics or other social events can be a way to build social capital by creating opportunities for bonding and bridging. Bonding involves strengthening the social relationships you already have, while bridging involves creating new relationships beyond your current social circle.
As a result, the significance of the building of social capital are the aforementioned.
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