Based on the given information, the journal entry to record the pension-related amounts for 2021 is:
Service cost $179,000
Interest cost ($4,508,000 × 10%) 450,800
Expected return on plan assets
($4,250,000 × 8%) (340,000)
Amortization of prior service cost 89,000
Contributions (funding) to the plan 291,000
Benefits paid (281,000)
Actual return on plan assets 259,000
___
Net pension cost $447,800
Pension asset/Liability 447,800
____
The debit for Service cost, Interest cost, Amortization of prior service cost, Contributions (funding) to the plan, and Actual return on plan assets are recorded as pension expense, while the credit for Expected return on plan assets and Benefits paid are recorded as an offset to pension expense. The resulting net pension cost of $447,800 is recorded as a debit to Pension asset/Liabilityin journal entry
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Ursula's done some research at home and opens her laptop to a description of Walmart's check
cashing service. "This is what I'm going to do going forward. $3! That's it! $3!!!"
When an individual is performing research it means a collection of data took place in order to form any conclusion based on the subject.
What is Research?Research is the in-depth examination of information and data to provide credentials with facts and numbers to produce outcomes that will be used for fresh research.
In the given case, the context was incomplete so it assumed that the individual is preparing a document based on the description of Walmart's check cashing service.
Based on the data gathered, it can be said that Walmart's check cashing system enables customers to immediately receive their money when they cash their checks using their check cashing system.
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Cash conversion cycle and efficiency LO A4 (1) Use the information below to compute the number of days in the cash conversion cycle for each company. (2) Which company is more effective at managing cash? Spartan Co. Chen Co. 65 Dayssales in accounts receivable Days' sales Inventory Days' sales in accounts payable Complete this question by entering your answers in the tabs below. Required 1 Required 2 Use the information below to compute the number of days in the cash conversion cycle for each company. Spartan Co. Chen Co. Cash to cash conversion cycle Retet Required
Spartan Co. has a cash conversion cycle of 53 days, while Chen Co. has a cycle of 65 days.
Stakeholders utilize the cash conversion cycle to assess a company's operational efficiency. It takes into account how long it takes the company to sell its items, collect receivables, and pay its debts.
The cash conversion cycle is calculated by summing the day's inventory and sales outstanding and subtracting the day's payables from the resultant summed amount.
Spartan Co. Chen Co.
Days' sales in accounts receivables (a) 60 days 73 days
Days' sales inventory (b) 34 days 38 days
Days' sales in accounts payable (c) 41 days 46 days
Cash Conversion cycle (a+b-c) 53 days 65 days
Thus, Spartan Co.'s cash conversion cycle lasts 53 days, while Chen Co.'s lasts 65 days.
The cash conversion cycle demonstrates a business's ability to turn short-term assets into cash. Spartan is considerably more competent of transforming its short-term assets into cash after deducting accounts payable days in this case. Spartan Co. is more efficient in managing cash on Thursday.
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Correct question:
1. Use the information below to compute the number of days in the cash conversion cycle for each company.
2. Which company is more effective at managing cash?
Spartan Co. Chen Co.
Days' sales in accounts receivables 60 73
Days' sales inventory 34 38
Days' sales in accounts payable 41 46
In a call center, which of the following situations can be considered as a variable input in the short run? A) the level of computer software being utilized B) the number of call center representatives on duty at the center C) the number of call center managers or supervisors D) the size (e.g.. square footage) of the call center
B) the number of representatives working in a call center at the center. can, in the short term, be considered a variable input.
What is an example of a variable input?Labor is the most typical instance of a variable input. A variable input gives a business the additional inputs it needs to increase short-run production. In contrast, the capacity constraint in production is provided by a fixed input, such as capital. Input that changes in proportion to output volume is referred to as variable input. It is a production factor that a company can change in the short term to change the amount of output it produces. Variable inputs and variable costs are both terms for inputs that can be changed. In contrast, fixed costs are the result of inputs that cannot be altered and are referred to as fixed inputs. All inputs can be altered over time; In summary, all costs and inputs are subject to change over time.
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once the marketing department has developed a relationship with potential customers, which one of the following departments determines if and under what conditions the insurer is willing to provide insurance products and services to these potential customers?
The underwriting department decides whether and under what circumstances the insurer is willing to supply insurance goods and services to potential clients once the marketing department has established a relationship with them.
Describe underwriting.The process of underwriting involves accepting financial risk on behalf of a person or organization in exchange for a fee. This danger is frequently present when dealing with loans, insurance, or investments. The term "underwriter" derives from the practice of having risk-takers sign their names next to the total amount of risk they were willing to take in exchange for a certain premium.
Underwriting is still an essential duty in the financial industry, despite the fact that the specifics have changed over time. Before accepting a risk, the underwriting process conducts research and evaluates the level of risk that each applicant or organization brings to the table.
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You are a pricing manager at a generic pharmaceutical distributor. The CEO of the company calls a meeting of all the managers and states that it is critical to increasing revenue soon or you may have to start laying off employees. You know that the price elasticity of demand for your leading generic drug is 1.5 and you sell it for three times what it costs.
As the pricing manager, you should
suggest decreasing the price on the leading generic drug to increase revenue.
suggest increasing the price on the leading generic drug to increase revenue.
suggest laying off employees because elasticity of the leading generic drug is unit elastic, so there is no way to increase revenue by changing price.
argue that the numbers must be off because the company is charging three times the cost of the leading generic drug and therefore must be making a profit.
Suggest decreasing the price on the leading generic drug to increase revenue. Price elasticity measures how much the demand for a product changes when the price changes.
What is a pharmaceutical distributor?Generally, A pharmaceutical distributor is a company that is responsible for taking orders from pharmaceutical manufacturers and distributing them to pharmacies, hospitals, and other healthcare providers. They are responsible for ensuring that the drugs are shipped in secure, temperature-controlled environments, and that the products are delivered in a timely manner.
In this case, the price elasticity of demand is 1.5, which means that a decrease in price will result in an increase in demand, and therefore an increase in revenue.
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your client asks about exchange-traded notes (etns) for her portfolio, and during the course of the conversation, she makes several statements. which of the following is true?]
ETNs are debt securities backed by the issuer is true. As client asks about exchange-traded notes for her portfolio, and during the course of the conversation. Hence, option B is correct.
What is ETNs are debt securities?An ETN is an unsecured debt product issued by a bank, as opposed to an ETF, which contains assets such as stocks, commodities, or currencies that serve as the foundation for the ETF's price. A market index or other benchmark has a positive correlation with an ETN's return.
ETNs are neither mutual funds, equity securities, or indicators of equity ownership in any underlying assets. They also do not represent a holding in a specific investment portfolio.
Thus, option B is correct.
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The options were missing-
A) ETNs are debt securities backed by the exchange they trade on.
B) ETNs are debt securities backed by the issuer.
C) ETNs are equity securities backed by the issuer.
D) ETNs are equity securities backed by the exchange they trade on.
A simplified representation that is used to study a real situation is called
A simplified representation that is used to study a real situation is called a model.
What is a representation?The employment of symbols to stand in for and replace another element is known as representation. People arrange the environment and reality through a presentation by giving the names of its component.
The model can be characterized as a simplification of a few features of an existing device. By building a model, we transcend the physical universe it into an abstract realm of ideas, math ideas, spatial questions, and methods for providing answers.
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According to Ulwick, the three types of data companies must obtain to successfully innovate are: a. Outcomes, constraints, challenges b. Jobs, outcomes, constraints c. Results, constraints, targets J
d. obs, challenges, results e. All of the above
B. Jobs, outcomes, and constraints are the three types of data that businesses must acquire in order to successfully innovate, according to Ulwick.
What exactly is outcome -driven innovation?Anthony Ulwick developed Outcome-driven Innovation as an evolution of Clayton Christensen's Jobs-to-be-Done strategy. The book "What Customers Want" by Anthony Ulwick is summarized in this article. The corporate world has adopted the mantra of being customer-driven. However, if we mean to ask customers what they want, being customer-driven might not work.
When developing new ideas, products, or innovations, many truly customer-centric businesses continue to make the following fundamental error:
Customers are questioned about their wants, needs, and issues.
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which of the following items is not a permanent book-tax difference? a) tax-exempt interest income b) tax exempt interest proceeds
Option b) tax exempt interest proceeds is not a permanent book tax difference.
The discrepancy between book tax expense and the actual tax due, which is brought on by a factor that does not change over time, is referred to as a permanent difference. In other words, it is the distinction that never disappears or is reversed between tax accounting and financial accounting. A corporation receiving a fine is an illustration of a long-lasting change. Although fines are frequently subtracted from income in book accounting, tax regulations rarely permit a tax deduction in the case of a fine. The statutory tax rate and the effective tax rate will diverge due to a persistent discrepancy. Additionally, unlike transitory discrepancies, which create deferred taxes, the permanent difference does not because it will never be removed.
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What are the rectangles of a histogram?
An individual class of data is represented by each rectangle in the histogram. The rectangle's width corresponds to the size of the class interval, and its surface denotes the weight of the class.
What is the histogram's structure?
A histogram is a visual representation of statistical data that makes use of rectangles to illustrate the frequency of data points over a range of successive numerical intervals of equal width. The dependent variable is plotted along the vertical axis in the most typical type of histogram, while the independent variable is plotted along the horizontal axis.
What does the rectangle's height stand for?
It is obvious which dimension is intended when a rectangle is drawn with both horizontal and vertical sides when the term height is used; height designates how high (or how tall) the rectangle is. Because of this, it is simple to refer to the other dimension by its proper noun, breadth, which describes how wide the rectangle is on all sides.
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goods that are invoiced on may 26 are received on june 9. a. find the cash discount date if terms are 4/10 eom start date (date from which cash discount date is calculated): answer
The last discount date is ten days after the end of the current month, not including the invoice date.
The credit period terminates 20 days following the end of a discount period, on 4/10, EOM.
What does EOM mean for business?Enterprise companies manage, prepare, and disseminate data produced by operational applications through a process known as enterprise output management (EOM). These consist of accounting software, banking systems, insurance details systems, Enterprise resource planning, retail point-of-sale systems, and more.
What does EOM in HR mean?It's beneficial to communicate in the workplace as briefly as possible. Using the acronym EOM, which stands meaning "end of message," is one technique to streamline communications. It significantly increases the effectiveness of interoffice messages by conveying tone fast or enabling more direct dialogue.
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Complete question:
assume that the longwood corporation uses the indirect method to construct the company's statement of cash flows. indicate where, if at all, a purchase of treasury stock with cash would be classified on the statement of cash flows.
Answer:
Explanation:
If Longwood Corporation uses the indirect method to prepare its statement of cash flows, the purchase of treasury stock with cash would be classified as a financing activity in the statement of cash flows.
The statement of cash flows prepared using the indirect method starts with the net income reported on the income statement and makes adjustments to arrive at the operating cash flow.
It then separately reports cash flows from investing activities, which involve the purchase or sale of long-term assets, and financing activities, which involve transactions with owners and creditors.
The purchase of treasury stock with cash represents the use of cash for financing purposes, as the company is using its cash reserves to buy back its own shares from the market. This is a common strategy employed by companies to return cash to shareholders or to signal confidence in the company's financial health.
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Expenditures and expenses are classified as which of the following elements under GASB concepts statements? Multiple Choice Deferred outflows of resources. Outflows of resources Change in net position. Deferred Inflows of resources.
Spending and expenses are categorized within GASB conceptual statements as Outflows of resources component.
What is the purpose of GASB?This same Government Accounting Standards Board (GASB), an independent, private organization with headquarters in Norwalk, Connecticut, was founded in 1984. It sets financial reporting and reporting standards for local and state governments in the United States that adhere to produce financial statements (GAAP).
What is GASB vs GAAP?General Accepted Accounting Standards, or GAAP for short, are decided upon and updated by the Federal Accounting Standards Board (GASB). GASB is the official body in charge of enforcing and updating GAAP, which is a collection of many accounting rules that are always evolving.
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A case that has been used in accordance with stare decisis as a binding precedent is _____, which abolished discriminatory policies for individuals of different racial backgrounds.
The decision in Brown v. Board of Education, which forbade the use of discriminatory tactics against individuals from different racial origins, has been used as a binding precedent in accordance with the principle of stare decisis.
What is Brown v. Board of Education?The U.S. Supreme Court made a significant ruling in Brown v. Board of Education of Topeka, 347 U.S. 483, declaring that state laws mandating racial segregation in public schools are unconstitutional, even if the segregated schools are otherwise equal in quality.
The ruling substantially overturned the Court's Plessy v. Ferguson judgment from 1896, which had declared that racial segregation statutes did not violate the U.S.
Constitution as long as the facilities for each race were of similar quality, giving rise to the phrase "separate but equal."
In accordance with stare decisis, the case of Brown v. Board of Education, which prohibited the employment of discriminatory practices against people of different racial backgrounds, has been utilized as a binding precedent.
Therefore, the decision in Brown v. Board of Education, which forbade the use of discriminatory tactics against individuals from different racial origins, has been used as a binding precedent in accordance with the principle of stare decisis.
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Describe 2 types of free trade barriers by giving a suitable example for each
2 types of free trade barriers are subsidies and standardization.
Subsidies eg: agriculture, electric cars, green energy, oil.
Standardization eg: generally accepted accounting principles (GAAP).
What are trade barriers?
The government imposes trade limitations on global trade. The theory of comparative advantage claims that trade restrictions harm the global economy and reduce overall economic efficiency. A government-imposed restriction on the movement of commodities or services across borders is known as a trade barrier. These limitations are sometimes overt, but they are primarily covert and undetectable. The government erects trade barriers to prevent foreign influence from harming domestic trade. Trade restrictions are put in place to safeguard domestic jobs. They contribute to reducing trade deficits. They protect emerging sectors and guard against dumping. Trade barriers are limitations placed on the free movement of commerce.
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suppose the apr of megan's 60-month car loan is 8.1%. suppose the annual rate of return of her investment is 5.7%. her monthly payment for a new car would be $ .
The equated monthly instalments (EMIs) you must pay the lender each month until the loan is paid off can be calculated with the use of the vehicle loan calculator.
The loan amount, loan term, and interest rate all factor into the EMI. The calculator will inform you of the required EMI based on the specified loan amount, interest rate, and repayment period. Uses for it To go to the EMI, one must enter: Loan amounts must range from Rs. 1 lakh to Rs. 40 lakh. Tenure: The term must range from one to seven years. Interest rates must range from one percent to fifty percent. Because different lenders may offer loans at varying rates, interest rates may fluctuate between lenders. Enter the rate at which your lender is giving you the loan as the interest rate.
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(Table: Output in the United States and China) #94Using the data in the table, what will happen to the U.S. labor force after trade occurs with China?-U.S. labor will move from apparel to agriculture, where its marginal productivity is higher.-U.S. jobs in apparel will be exported to China, and wheat exports will create additional jobs in agriculture, and the value of output produced by U.S. labor will increase.-The value of output produced by U.S. labor will increase.-U.S. labor will move from apparel to agriculture, where its marginal productivity is higher. U.S. jobs in apparel will be exported to China, and wheat exports will create additional jobs in agriculture, and the value of output produced by U.S. labor will increase.
The correct answer is: U.S. labor will move from apparel to agriculture, where its marginal productivity is higher. U.S. jobs in apparel will be exported to China, and wheat exports will create additional jobs in agriculture, and the value of output produced by U.S. labor will increase.
After trade occurs with China, the U.S. labor force is expected to shift from apparel to agriculture. This is because China has a comparative advantage in apparel production due to lower labor costs, while the U.S. has a comparative advantage in agriculture due to fertile land and advanced technology. As a result, U.S. jobs in apparel will be exported to China, leading to a decrease in employment in the apparel industry.
However, this shift is expected to lead to an increase in the value of output produced by U.S. labor. This is because U.S. labor will move to agriculture, where its marginal productivity is higher, and therefore can produce more output per unit of labor input. Additionally, the increase in wheat exports will create additional jobs in the agriculture industry.
It is worth noting that this shift may not benefit all workers equally. Workers in the apparel industry may lose their jobs or face lower wages, while workers in the agriculture industry may benefit from higher wages and increased employment opportunities. Furthermore, the shift in the labor force may take time to occur and may not be evenly distributed across regions or demographic groups.
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The complete question is-
What is the expected impact of trade with China on the U.S. labor force, according to the data in the table? How is the U.S. labor force expected to shift, and why? How will this shift impact the value of output produced by U.S. labor, and what additional jobs will be created in the agriculture industry? Are there any potential downsides or winners and losers of this shift in the labor force, and how evenly will this shift be distributed across regions and demographic groups?
Which of these managers is engaged in operational planning?
Multiple Choice
a. Renata is assigning employees to workstations and applying protocols to resolve customer complaints.
b. Jesse is writing a statement about the purpose of his organization.
c. Najah is adjusting the safety policy after an employee was injured.
d. Yuan is assessing which divisions stayed within their budgets.
The manager who is engaged in operational planning is Renata, who is assigning employees to workstations and applying protocols to resolve customer complaints. Correct option is A.
Operational planning is concerned with day-to-day activities that are necessary for achieving the goals of an organization. It involves identifying specific tasks, assigning them to appropriate individuals, setting deadlines, and monitoring progress to ensure that everything is on track.
Out of the given options, the manager who is engaged in operational planning is Renata, who is assigning employees to workstations and applying protocols to resolve customer complaints. This activity involves specific tasks that need to be carried out on a daily basis to ensure that customer complaints are resolved efficiently and effectively.
Assigning employees to workstations ensures that there is an adequate number of staff to handle the workload, which is an essential part of operational planning.
Option (b) Jesse is writing a statement about the purpose of his organization is more concerned with strategic planning, which is focused on setting long-term goals and objectives for the organization.
Option (c) Najah adjusting the safety policy after an employee was injured is more aligned with risk management, which is concerned with identifying and mitigating risks that can affect an organization's operations and reputation.
Option (d) Yuan assessing which divisions stayed within their budgets is more aligned with financial planning and control, which is concerned with ensuring that the organization's finances are in order and that budgets are adhered to.
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Joyce Murphy runs a courier service in downtown Seattle. She charges clients $0.50 per mile driven. Joyce has determined that if she drives 3, 300 miles in a month, her total operating cost is $875. If she drives 4, 400 miles in a month, her total operating cost is $1, 095. Joyce has used the high-low method to determine that her monthly cost equation is: total monthly cost = $215 + $0.20 per mile driven. 1. Determine how many miles Joyce needs to drive to break even. (Round your intermediate calculations to
Joyce must therefore travel about 717 miles to break even.
What do you mean by operating cost?Operating costs are the ongoing expenses incurred by a company as a result of its regular daily operations. The term "operational costs" refers to both selling, general, and administrative (SG&A) expenditures as well as other running expenses. The costs associated with remuneration as well as sales and marketing are some of the most typical operating expenses. Some businesses may count the cost of items sold as an operating expense because doing so frequently enables them to get more funding for the following fiscal year.
How to calculate operating cost?Cost of goods sold plus operating expenses are used to calculate operating cost. Administrative and office costs including rent, employee salaries, insurance, directors' fees, etc. are included in operating expenses. advertising and salesman salaries are examples of selling and distribution costs.
We must make the whole monthly expense equal to the total money generated by driving that many miles, then solve for the number of miles to determine how many miles Joyce must travel to break even.
Let x be the distance Joyce must go to break even.
Following that, the money made from travelling x miles is:
Revenue = Price per mile x Number of miles = $0.50 x x = $0.50x
The following equation yields the entire monthly cost of running the courier service:
Total monthly cost = $215 + $0.20 per mile driven
When the whole monthly expense is equal to the income received, we obtain:
$215 + $0.20x = $0.50x
When we simplify and find x, we obtain:
$215 = $0.30x
x = $215 / $0.30
x = 716.67 miles
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Which of the following is a false statement regarding the effect of changes in sales price and costs?
An increase in total fixed costs decreases the contribution margin per unit and increases the break-even point.
The false statement about the effect of changes in sales price and cost is an increase in total fixed costs decreases the contribution margin per unit and increases the break-even point.
Decreasing costs while holding sales price constant will also increase the profit margin and operating income. On the other hand, decreasing sales price or increasing costs will decrease the profit margin and operating income, leading to lower profits.
Companies must carefully analyze the impact of changes in sales price and costs and find a balance between the two to optimize their profitability. This analysis is an essential aspect of the company's financial planning and decision-making process.
The complete question is:
Which of the following is a false statement regarding the effect of changes in sales price and costs?
An increase in total fixed costs decreases the contribution margin per unit and increases the break-even point.
Changes in sales price and costs can have a significant impact on a company's profitability.
Increasing sales price while holding costs constant will increase the company's profit margin and operating income.
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hich of the following groups is most likely to be considered a firm's internal stakeholder?
A) Alliance partners
B) Customers
C) Creditors
D) Board members
The right answer is D. Board members are more likely to be seen as internal stakeholders of a company because they are a part of it and have the authority to make decisions about how it works.
Partners in an alliance are what?An ally is a relationship between two businesses where each firm expects to make money or get advantages from the arrangement. A much more official type of contract is a partnership, in which the partners combine to establish a single, shared financial interests.
What distinguishes a strategic alliance from a strategic partner?Except when they are limited partners, all partners in a partnership are accountable for the financial responsibilities of the company.
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The Complete Question :
Which of the following groups is most likely to be considered a firm's internal stakeholder?
A) Alliance partners
B) Customers
C) Creditors
D) Board members
which of the following types of unemployment is caused by a recession? responses hidden hidden frictional frictional seasonal seasonal structural structural cyclical
A recession, which is a period of weak economic growth, can lead to cyclical unemployment. A economic cycle downturn in which the demand for goods and services gradually declines can also result in cyclical unemployment.
Recession causing frictional unemployment?Frictional unemployment does not rise more than other types of unemployment during a downturn in the economy. On the other hand, during a recession, it usually decreases because workers become more anxious about their job security because there are less job possibilities on the market.
What are structural unemployment and cyclical unemployment?There will be cycles when unemployment is higher and cycles where it is lower. Economic changes that are structural. Depending on the situation, you can require more or fewer employees. An employment transition that involves leaving one job but knowing you can find another is frictional.
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A salesperson's salary would be classified as _____, when determining the cost for a manufactured product.
a) a direct cost
b) an indirect cost
c) a period cost
d) none of the above
Answer:
b) an indirect cost ......
13. ERP vendors break the software up into ________ which organizations can selectivelyimplement to support their different functional areas.A) ProgramsB) SystemsC) ApplicationsD)ModulesE) Units
Vendors of ERP (Enterprise Resource Planning) software segment the software into specialised modules that firms can adopt sporadically to support their many functional areas. Modules are usually
ERP Vendors of Resource Planning) vendors are software firms with a focus on offering businesses enterprise-level software solutions. These suppliers provide complete ERP Vendors of that may assist businesses in streamlining operations, increasing productivity, and lowering expenses. In order to cover several functional areas, such as financial management, human resources, inventory management, and customer relationship management, ERP providers often offer a variety of modules that may be applied selectively. SAP, Oracle, Microsoft Dynamics,and Epicor are a few of the leading ERP providers on the market. These suppliers offer reliable solutions that may be tailored to match the particular requirements of various companies, simplifying resource management, enhancing decision-making, and boosting competitiveness
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QS 13-3 Horizontal analysis LO P1 Compute the annual dollar changes and percent changes for each of the following accounts. (Decreases should be indicated with a minus sign. Round percent change to one decimal place.) Short-term investments Accounts receivable Notes payable Current Year $377,232 99,828 Prior Year $236,026 103,326 90,624 Percent Change = Horizontal Analysis - Calculation of Percent Change Choose Numerator: Choose Denominator: I Base Year Amount Current Year Prior Year Dollar Change $ 377,232 $ 236,026 99,828 103,326 90,624 Percent Change Short-term investments Accounts receivable Notes payable
QS 13-3 Horizontal analysis LO P1 Compute the annual dollar changes is 94,802.00 and percent changes is -100.00%.
Horizontal analysis, also known as trend analysis, is a financial technique used to compare the financial performance of a company over a specified period of time, usually multiple years. The analysis involves taking the financial data of a company and comparing it to previous years, allowing the analyst to see the changes and trends in the company's financial performance.
This analysis is performed by taking the financial statements from each year and computing the percentage change from one year to the next. The resulting data is then used to identify trends in the company's financial performance, such as increases or decreases in revenue, expenses, and profits. The information obtained from a horizontal analysis can provide insight into a company's financial health and help inform investment and business decisions.
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Write the dual of following problems:
(a) Maximize Z = 7X1 + 5X2
Subject to:
X1 + 2X2 ≤ 6
4X1 + 3X2 ≤ 12
X1, X2 ≥ 0
(b) Maximize Z= 3X1 + 4X2
Subject to:
5X1 + 4X2 ≤ 200
3X1 + 5X2 ≤ 150
8X1 + 4X2 ≥ 80 X1, X2 ≥ 0
The duals of the two linear programming problems are;
(A) Minimize Z = 6Y1 + 12Y2Subject to;
Y1 + 4Y2 ≥ 7
2Y1 + 3Y2 ≥ 5
Y1, Y2 ≥ 0
(B) Minimize Z = 200Y1 + 150Y2 + 80Y3Subject to;
5Y1 + 3Y2 + 8Y3 ≥ 3
4Y1 + 5Y2 + 4Y3 ≥ 4
Y1, Y2, Y3 ≥ 0
In linear programming, the "dual problem" is a way to obtain an alternative optimization problem derived from the original problem. The dual problem involves interchanging the roles of the variables and the constraints & minimizing instead of maximizing the objective function. The optimal value of the dual problem provides a lower bound on the optimal value of the original problem.
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the strongest arguments in an advertising message when placed at the beginning or end of the message have greater impact on the audience than when they are placed in the middle of the message. T/F
True, the placement of strong arguments in an advertising message can have a significant impact on the audience.
Studies have shown that the beginning and end of a message are the most effective places to include strong arguments, while the middle of the message is the least effective. At the beginning of a message, strong arguments can capture the audience's attention and encourage them to continue reading or listening. This is because the beginning of a message is where the audience is most engaged and receptive. By starting with a strong argument, the advertiser can quickly establish the value of their product or service. At the end of a message, strong arguments can be used to reinforce the key benefits of the product or service and leave a lasting impression on the audience. This is because the end of a message is where the audience is most likely to remember the key points that were presented. In contrast, strong arguments placed in the middle of a message can be less effective. This is because the audience's attention may be waning by that point, and they may not be as receptive to new information. Additionally, if the middle of the message is too long or convoluted, the audience may lose interest and miss the key points altogether. In conclusion, the placement of strong arguments in an advertising message is crucial for capturing and maintaining the audience's attention. By placing strong arguments at the beginning and end of the message, advertisers can ensure that their message is effective and memorable.
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True or False: A merger is a mutual agreement where a firm joins together with another firm, whereas an acquisition is when one firm purchases the assets and obligations of another firm.
True, A merger is a mutual agreement where a firm joins together with another firm, whereas an acquisition is when one firm purchases the assets and obligations of another firm.
A merger is a type of business combination in which two or more firms come together to form a single entity, typically with a new name and ownership structure. In a merger, the firms join together to create a new, larger entity, with the goal of achieving economies of scale and other benefits that come from combining their operations.
Mergers are usually mutual agreements, where both companies participate equally in the process. On the other hand, an acquisition (also known as a takeover) is a type of business combination in which one firm purchases another firm, usually by acquiring a majority stake in its shares or assets.
In an acquisition, the acquiring firm takes over the ownership and control of the acquired firm, which becomes a subsidiary of the acquiring company. Unlike mergers, acquisitions are not always mutual agreements and can be hostile, with the acquiring firm pursuing the takeover without the consent or cooperation of the target firm.
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a successful sushi chain in hong kong spent $500,000 to conduct a study on whether to open a location in the united states. the study showed that the
The firm should dismiss the study's expense in this circumstance. Total termination cash flow = 480000+600000 = $1,080,000
Concept or Definition Term
The specific cash flows that …………………………… Relevant cash flows
The cost of not choosing another mutually……… Opportunity cost
A cost that has been incurred……………………….. Sunk cost
The effect on other parts of the firm...…................ Externalities
The cash flows that the asset…………………………… Incremental cash flows
The company should ignore the cost of the study. (It is a sunk cost)
A negative within-firm externality.
The total cost of Marston's new equipment is $4,200,000 and consists of the price of the new equipment plus the shipping and installation costs.
In contrast, Marston's initial net investment outlay is $4,680,000 (4000000+200000+800000-320000)
Terminal cash flow:
Salvage value net of tax = 1000000*0.6 = 600000
Release of NWC = 480000
Total termination cash flow = 480000+600000 = $1,080,000
The capital budgeting analysis approach of company finance is used to assess the viability of a project or endeavour. Capital budgeting analysis methodologies make use of expected future revenues and costs in order to determine a project's viability.
The cost of the study shouldn't be included because it won't affect the amount of funding received for initiatives that come after it. The capital planning formula takes into account estimated future inflows and outflows, but it does not account for earlier costs. The cost of the study is an overhead charge, not an outlay for a particular project.
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Completed question:
A successful sushi chain in Hong Kong spent $500,000 to conduct a study on whether to open a location in the United States. The study showed that the best place for the company to open its first location would be in Chicago. When conducting its capital budgeting analysis, how should the company account for the cost of the study when estimating the amount in the initial investment that the new store will require?
a. The company should include half of the cost of the study in the initial investment.
b. The company should include the cost of the study in the amount of the initial investment.
c. The company should ignore the cost of the study.
An important rule is that you should never show a nominal rate on a time line or use it in calculations unless what condition holds? (Hint: Think of annual compounding, when INOM = EFF% = IPER.) What would be wrong with your answers to parts (1) and (2) if you used the nominal rate of 10% rather than the periodic rate, INOM /2 = 10%/2 = 5%?
If the compounding period is not the same as the payment period and the interest rate is annualized, then you should never display a nominal rate on a timeline or use it in calculations.
How the value would be considered wrong?By presuming that interest is generated only on the original principal and not on interest that has already been earned and reinvested if we use the nominal rate of 10% instead of the periodic rate, we would exaggerate the interest earned.
Describe nominal interest.The term "nominal interest rate" in finance and economics refers to the interest rate before taking inflation into account. It is the rate "as stated," "as marketed," and so forth, which excludes the effects of inflation, interest compounding, tax, and other expenses on the account. It is often referred to as the annual percentage rate.
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