Answer:
Internal influences on HRM - Corporate objectives, Operational strategies, Marketing strategies, Financial strategies
External influences - Market changes, economic changes, social changes, technology changes, Political & legal changes
Explanation:
Internal influences on HRM
a) Corporate objectives
Example – Objective of cost optimisation leads to restructuring, redundancies, delayering, etc.
b) Operational strategies
Example – Improvisation is IT system may require reduction in staff and training of staff or hiring of new staff
c) Marketing strategies
Example – A new sales team is required to sell a new product or to enter into a new geography
d) Financial strategies
Example – Reduction in cost of training programme would require HRM team to outsource training
External influences
a) Market changes
Example – Loss in business in specific segment or region require changes in divisional management or job losses
b) Economic changes
Example – When economy is low, there will be more unemployment and hence availability of people at low cost.
c) Technological changes
For example – Introduction of technology platforms to create social networking with employees and customers
d) Social changes
Example – Adoption of flexible working options in times of pandemic
e) Political & legal changes
Example – Changes in maximum working time and other employment rights affect the workforce planning and remuneration of HRM
The Rolling Department of Kraus Steel Company had 200 tons in beginning work in process inventory (60% complete) on October 1. During October, 3,900 tons were completed. The ending work in process inventory on October 31 was 300 tons (25% complete). What are the total equivalent units for conversion costs?
Answer:
$3,855
Explanation:
Calculation to determine the total equivalent units for conversion costs
Whole Units Percent conversion added in period Equivalent units for Conversion
Inventory in process , beginning
200 40% (100-60%) 80 (200*40%)
Started and completed in October
3,700 100% 3,700 (3,700*100%])
Transferred out of rolling 3,900 $0 $0
Inventory in process, Ending 300 25% 75 (300*25%)
Total Equivalent units for conversion $3,855
(80+3,700+75)
Workings:
Calculation to determine the Started and completed
Using this formula
Started and completed = Total completed - Beginning inventory
Let plug in the formula
Started and completed= 3,900 - 200
Started and completed = 3,700
Therefore the total equivalent units for conversion costs is $3,855
Consider the following independent situations:
1. Mike Finley wishes to become a millionaire. His money market fund has a balance of $289,664 and has a guaranteed interest rate of 10% per year.
How many years must Mike leave that balance in the fund in order to get his desired $1,000,000?
2. Assume that Sally Williams desires to accumulate $1 million in 18 years using her money market fund balance of $250,249.
At what interest rate must Sally's investment compound annually?
Answer:
a. Number of years = 13 years
b. Interest rate = 8%
Explanation:
a. Present value = $289664
Interest rate = 10%
Future value = $1000000
Future Value = Present Value (1 + r)^n
1000000 = 289664 (1 + 10%)^n
(1 + 10%)^n = 1000000 / 289664
(1 + 10%)^n = 3.45227
(1.10)^n = 3.45227
Now solve for the n by taking ln both side.
So, n = 13
Thus, number of years = 13 years
b. Future value = 1000000
Present value = 250249
Time = 18 years
Future Value = Present Value (1 + r)^n
1000000 = 250249 (1 + r)^18
(1 + r)^18 = 1000000 / 250249
(1 + r)^18 = 3.99602
Now solve for the value of r.
Thus, r = 8%
Interest rate = 8%
Plastic and Co manufactures industrial plastic containers. As petroleum prices fall, the price of plastic materials also falls. As a result,
a: Plastic and Co’s marginal cost curve will shift.
b: The market price for the plastic containers will rise, other things equal.
c: The fixed cost curve for Plastic and Co would shift downward.
d: Average cost curve of plastic containers will shift upward.
When ________, a competitive firm will produce and earn economic profits.
a: marginal revenue is rising
b: marginal costs are decreasing
c: marginal revenue is above average costs
d: marginal revenue = average total cost = marginal costs
Plastic and Co's marginal cost curve will move. The fixed cost curve for Plastic and Co would move below.
Therefore, the correct answer is option a: Plastic and Co’s marginal cost curve will shift.
What is marginal revenue?Marginal revenue exists in the increase in income that happens from the deal of one additional unit of product.
If the market price obtained by a completely competitive firm directs it to construct at a portion where the price stands more significant than the average cost, the company will accumulate profits.
Therefore, the correct answer is option c: marginal revenue is above average costs.
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Capital market securities have short-term maturities with less than one year and therefore can be sold for cash quickly and easily.
a) true
b) false
Answer:
b) false
Explanation:
The capital market securities may be defined as a financial market where long term debts or the equity-backed securities can be bought and then sold.
The capital market securities are long term maturities where cash can be bought and sold easily.
The money market securities are a short term maturity financial securities such as stocks, bonds, etc.
Therefore, the answer is false.
Goodwill—effect on ROI and operating income Goodwill arises when one firm acquires the net assets of another firm and pays more for those net assets than their current fair value. Suppose that Target Co. had operating income of $180,000 and net assets with a fair value of $600,000. Takeover Co. pays $900,000 for Target Co.’s net assets and business activities.Required: a. How much goodwill will result from this transaction?b. Calculate the ROI for Target Co. based on its present operating income and the fair value of its net assets.c. Calculate the ROI that Takeover Co. will earn if the operating income of the acquired net assets continues to be $180,000.d. What reasons can you think of to explain why Takeover Co. is willing to pay $300,000 more than fair value for the net assets acquired from Target Co.?
Answer:
a. 300000 dollars
b. 0.30 or 30 percent return
c. 0.20 0r 20%
Explanation:
a. To get the goodwill
= 900000 - 600000
= $300,000
b. return on investment
= operating income ÷ fair value
= 180000/600000
= 0.3
= 30%
c. return on investment takeover will earn
assets = 300000 + 600000 = 900000 dollars
takeover income = 180000
ROI = 180000/900000
= 0.2*100
= 20%
d. They are willing to pay this given that they would be earning 20 percent return on investment.
Margaret has a portfolio consisting of a risk-free asset and a stock with a beta of 1.5. If she wishes to lower the overall beta of her portfolio Margaret could _____ the portfolio weight of the risk-free asset and _____ the portfolio weight of the stock.
A) increase; increase
B) increase; decrease
C) decrease; increase
D) decrease; decrease
E) increase; not change
Answer:
B
Explanation:
Beta measures systemic risk
Systemic risk are risk that are inherent in the economy. They cannot be diversified away. They are also known as market risk. examples of this risk include recession, inflation, and high interest rates.
The higher beta is, the higher the systemic risk and the higher the compensation demanded for by investors
the beta of a risk free asset is 1
If she wants to decrease the beta of her portfolio, she would want to decrease the riskiness of her portfolio. to do this, she should increase the weight of the risk-free asset and decrease the weight of the risky asset (stock)
Gesky Industrial Products manufactures brushless blowers for boilers, food service equipment, kilns, and fuel cells. The company borrowed $18,000,00018,000,000 for a plant expansion and repaid the loan in seven annual payments of $3,576,4203,576,420, with the first payment made 11 year after the company received the money. What was the interest rate on the loan? Use hand and spreadsheet solutions.
Answer:
9%.
Explanation:
Note: The numbers in the question are repeated twice.
Borrowing amount = $18,000,000
Equivalent annual period = $3,576,420
Time period = 7
Interest rate of the loan formula:
A = P(A/P, i, n)
$3,576,420 = $18,000,000(A/P, i, 7)
(A/P, i, 7) = $3,576,420 / $18,000,000
(A/P, i, 7) = 0.1987
From interest table, we find the value of (A/P, i, 7) = 0.1987 at i = 9%. Thus, interest rate on the loan is 9%.
A farm grows soybean and produces chickens. The opportunity cost of producing each of these products increases as more of it is produced. Draw the farm's PPF. Label it PPF0
The farm adopts a new technology which allows it to use fewer resources to fatten chickens. Draw a PPF that illustrates the impact of the new technology. Label it PPF1
With the new technology, the opportunity cost of producing a bushel of soybean -blank- because -blank- must be forgone to produce a bushel of soybeans.
A. increase; more chickens
B. decreases; more chickens
C. decreases; fewer chickens
D. increases; fewer chickens
E. Does not change; the same number of chickens.
Answer:
The answer is "Increases; more chickens".
Explanation:
New technology personal capabilities chickens resources This means that more chickens may now be raised with the same inputs and the production of soybean would stay the same. The new PPF, therefore, shared perceptions along the horizontal axis of holes. Now, each unit made from soybeans will get more chances for chicken, as many chickens have to leave with one additional soybean.
When one option is chosen over another, opportunity cost is the profit that is lost. Simply said, the concept serves as a reminder to consider all viable options before making a decision.
Correct option is A. (increase; more chickens)
Capabilities of new technologies resource for chickens. This means that with the same inputs, more hens can be produced but soybean production remains same. Thus, along the horizontal axis of holes, the new PPF shared perceptions. Because many birds must now go with an additional soybean, each soybean-based unit will now have more possibilities foe chicken.
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State and explain elements of organizational structure?
Elements of organizational structure are; (1) design jobs, (2) departmentalization, (3) establish reporting relationships, (3) distribute authority, (5) coordinating activities, and (6) differentiating among positions.
On March 1, 2017, Eckert and Kelley formed a partnership. Eckert contributed $82,500 cash and Kelley contributed land valued at $60,000 and a building valued at $100,000. The partnership also assumed responsibility for Kelley’s $92,500 long-term note payable associated with the land and building. The partners agreed to share income as follows: Eckert is to receive an annual salary allowance of $25,000, both are to receive an annual interest allowance of 10% of their beginning-year capital investment, and any remaining income or loss is to be shared equally. On October 20, 2017, Eckert withdrew $34,000 cash and Kelley withdrew $20,000 cash. After the adjusting and closing entries are made to the revenue and expense accounts at December 31, 2017, the Income Summary account had a credit balance of $90,000.Required:1a. & 1b. Prepare journal entries to record the partners' initial capital investments and their subsequent cash withdrawals.1c. Determine the partners’ shares of income, and then prepare journal entries to close Income Summary and the partners' Withdrawals accounts.2. Determine the balances of the partners' capital accounts as of December 31, 2017.
Answer:
Eckert and Kelley Partnership
1 Journal Entries:
Debit Cash $82,500
Credit Eckert, Capital $82,500
To record the contribution made by the partner.
Debit Land $60,000
Debit Building $100,000
Credit Long-term note payable $92,500
Credit Kelley, Capital $67,500
To record the contribution made by the partner.
Debit Income Summary $90,000
Credit Eckert, Capital $58,250
Credit Kelley, Capital $31,750
To record the sharing of net income by partners.
Debit Eckert, Capital $34,000
Credit Cash $34,000
To close cash withdrawal by Eckert to the capital account.
Debit Kelley, Capital $20,000
Credit Cash $20,000
To close cash withdrawal by Kelley to the capital account.
2. Balances of the Partners' Capital Accounts as of December 31, 2017:
Eckert Kelley
Balances $106,750 $79,250
Explanation:
a) Data and Calculations:
Eckert Kelley
Capital contributions:
Cash $82,500
Land $60,000
Building 100,000
Long-term note payable (92,500)
Assets' bases $82,500 $67,500
Annual salary allowance 25,000
Annual interest allowance 8,250 6,750
Cash drawings 34,000 20,000
Net income at December 31, 2017 = $90,000
Sharing of net income:
Eckert Kelley Total
Annual salary allowance 25,000 $25,000
Annual interest allowance 8,250 6,750 15,000
Sharing of profit (1:1) 25,000 25,000 50,000
Total $58,250 $31,750 $90,000
Analysis:
Cash $82,500 Eckert, Capital $82,500
Land $60,000 Building $100,000 Long-term note payable $92,500 Kelley, Capital $67,500
Eckert, Capital $34,000 Cash $34,000
Kelley, Capital $20,000 Cash $20,000
Income Summary $90,000 Eckert, Capital $58,250 Kelley, Capital $31,750
Balances of the Partners' Capital Accounts as of December 31, 2017:
Eckert Kelley
Assets' bases $82,500 $67,500
Income summary 58,250 31,750
Cash withdrawals (34,000) (20,000)
Balances $106,750 $79,250
FAS 13 sets forth four criteria for determining whether or not a lease must be classified as a capital lease. How many of these criteria must be met for capital lease classification?a. all fourb. threec. twod. only onee. depends on the limit set by the lessee
Answer:
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Explanation:
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Transaction exposure manifests itself when MNCs engage in each of the following, except: Group of answer choices Forward market. Acquiring assets/Incurring liabilities in foreign currency Buying/Selling on credit in foreign currency. Swap market /Options market. Futures market.
Answer:
Forward market.
Explanation:
Transaction exposure represent the uncertatinity level where the business is involved in the trade that to be done on the international level. It is the risk where the currency exchange rate fluctuates when the financial obligation is undertaken by the firm
So as per the given situation, it engaged in all the things except the forward market because in all other things it is engaged by the MNC
Therefore the first option is correct
Assume a lender offers you a 25,000, 10%, three year loan that is to be fully amortized with three annual payments. The first payment will be due one year from the loan date.
Required:
Construct amortization
Answer:
A = 10,052.87
Explanation:
A = P * [ r(1+r)^n / ((1+r)^n - 1) ]
P = 25000
r = 10% = 0.1
n = 3
A = 25000 * [ 0.1(1.1)^n / (1.1^3 - 1) ]
10,052.87 = 25000 * [ 0.1331 / 0.331 ]
he already explained it
g Financial information is presented below: Operating Expenses $ 90,000 Sales Returns and Allowances 26,000 Sales Discounts 12,000 Sales 300,000 Cost of Goods Sold 158,000 Gross profit would be
Answer:
$104,000
Explanation:
Calculation to determine what Gross profit would be
Using this formula
Gross profit=Sales -Cost of Goods Sold -Sales Returns and Allowances-Sales Discounts
Let plug in the formula
Gross profit=$300,000-$158,000-$26,000- $12,000
Gross profit=$104,000
Therefore Gross profit would be $104,000
Payment of an above-market wage reduces shirking by employees and reduces worker turnover because it multiple choice 2 decreases worker productivity. raises the opportunity cost of losing a job. lowers the opportunity cost of losing a job. creates more supervisory positions.
Answer:
raises the opportunity cost of losing a job.
Explanation:
Opportunity cost also known as the alternative forgone, can be defined as the value, profit or benefits given up by an individual or organization in order to choose or acquire something deemed significant at the time.
Simply stated, it is the cost of not enjoying the benefits, profits or value associated with the alternative forgone or best alternative choice available.
For example, when a business firm makes payment of an above-market wage, it reduces shirking (avoiding responsibilities) by employees and reduces worker turnover because it raises the opportunity cost of losing a job. Thus, employees take their jobs seriously and do not miss work unnecessarily due to the payment of an above-market wage.
USAco exports videos containing Brewer baseball highlights from the Lopes-Royster era (each video lasts only 30 seconds) on which USAco earns annual gross income of $1.5 million. USAco's video production facility is located in Sheboygan, Wisconsin. On all export sales, title passes in the country of the foreign customer. Which one of the following statements is true?
a. USAco has $1.5 million of foreign-source income.
b. Because USAco purchases the videos that it exports, USAco has $.75 million of foreign-source income.
c. USAco cannot take a foreign tax credit because USAco purchases the videos in the United States.
Answer:
USAco
Export of Videos
The true statement is:
c. USAco cannot take a foreign tax credit because USAco purchases the videos in the United States.
Explanation:
A foreign-source income is income generated from exports of goods and services or arising from the income generated by a U.S. foreign subsidiary. Foreign tax credit is granted to US entities that have foreign subsidiaries to avoid double taxation of the foreign income.
Palisade Creek Co. is a merchandising business that uses the perpetual inventory system. The account balances for Palisade Creek as of May 1, 2018, are as follows. Assume all accounts have normal balances.
110 Cash $83,600 312 Dividends $135,000
112 Accounts Receivable 233,900 313 Income Summary —
115 Inventory 624,400 410 Sales 5,069,000
116 Estimated Returns Inventory 28,000 510 Cost of Goods Sold 2,823,000
117 Prepaid Insurance 16,800 520 Sales Salaries Expense 664,800
118 Store Supplies 11,400 521 Advertising Expense 281,000
123 Store Equipment 569,500 522 Depreciation Expense —
124 Accumulated Depreciation— Store Equipment 56,700 523 Store Supplies Expense —
210 Accounts Payable 96,600 529 Miscellaneous Selling Expense12,600
211 Salaries Payable — 530 Office Salaries Expense 382,100
212 Customers Refunds Payable 50,000 531 Rent Expense 83,700
310 Common Stock 100,000 532 Insurance Expense —
311 Retained Earnings 585,300 539 Miscellaneous Administrative Expense 7,800
Part 1: Journalize the transactions below for May, the last month of the fiscal year. For a compound transaction, if an amount box does not require an entry, leave it blank.
Part 2: Using the attached spreadsheet, post the journal entries from Part 1 to the general ledger. Extend the month-end balances to the appropriate balance columns after all posting is completed. In this problem, you are not required to update or post to the accounts receivable and accounts payable subsidiary ledgers.
May 1: Paid rent for May, $5,000.
Comprehensive Problem 2
Part 3:
NOTE: You must complete parts 1 and 2 before completing part 3.
Prepare an unadjusted trial balance. If an amount box does not require an entry, leave it blank.
Answer:
1- Rent expense (Dr.) $5,000
Cash (Cr.) $5,000
2- Advertising Expense (Dr.) $11,000
Cash (Cr.) $11,000
3 - Accounts Receivable (Dr.) $43,200
Sales Revenue (Cr.) $43,200
4 - Office Supplies (Dr.) $9,280
Accounts Payable (Cr.) $9,280
5 - Salaries Expense (Dr.) $56,000
Salaries Payable (Cr.) $56,000
Explanation:
The journal entries for the month of May are recorded. These transactions are posted into general ledger accounts which forms the trial balance. The trial balance summarizes the account balances and debit, credit totals are found.
Trial Balance :
Debits;
Rent Expense $5,000
Advertising Expense $11,000
Office Supplies $9,280
Accounts Receivable $43,200
Salaries Expense $56,000
Credits;
Cash $16,000
Salaries Payable $56,000
Sales Revenue $43,200
Accounts Payable $9,280
Could anyone help with this question?
Stanky Company had the following journal entries related to production for the period Work-in-Process 11,500 Raw Materials 11,500 Manufacturing Overhead 7,500 Cash and Payables 7,500 Work-In-Process 8,500 Wages Payable 8,500 Work-In-Process 7,200 Manufacturing Overhead 7,200 Finished Goods 24,025 Work-In-Process 24,025 The beginning and ending balance in Finished Goods Inventory is $1,980 and $3,960 respectively. What amount would be reported for 'Adjusted' Cost of Goods Sold
Answer:
Stanky Company
The amount that would be reported for 'Adjusted' Cost of Goods Sold is:
= $22,045
Explanation:
a) Data and Calculations:
Debit Work-in-Process 11,500
Credit Raw Materials 11,500
Debit Manufacturing Overhead 7,500
Credit Cash and Payables 7,500
Debit Work-In-Process 8,500
Credit Wages Payable 8,500
Debit Work-In-Process 7,200
Credit Manufacturing Overhead 7,200
Debit Finished Goods 24,025
Credit Work-In-Process 24,025
Work-in-Process
Raw Materials 11,500
Wages Payable 8,500
Manufacturing Overhead 7,200
Total $27,200
Finished goods (24,025)
Balance of WIP $3,175
Finished Goods Inventory:
Beginning $1,980
Work-In-Process 24,025
Ending (3,960)
Cost of good sold $22,045
Higher debt utilization ratios will always increase a firm's return on equity given a positive return on assets.
A. True
B. False
Answer:
A. True
Explanation:
The debt utilization ratios is used to determine the comprehensive picture for the long term financial health of the company or the solvency of the company.
The debt ratio is defined as the financial ratio which shows the percentage of the assets of an organization which are provided through a debt. When the ratio is higher, the risk involved with the operation of the firm is more.
Thus, for a high debt utilization ratio, it will always increase the return of the organization on the equity for a positive return on the assets of the organization.
Thus, the answer is TRUE.
How can quality control affect production?
Answer: Quality Assurance with Quality Control
Quality assurance streamlines production and helps to ensure that the final products meet the company's quality criteria. It ensures that the processes used to design, test, and produce products will be done correctly.
Explanation:
Hope it helps
What actions might be taken to reduce the risk associated with a loan to start the business? Give examples please
Answer:
funny business has the word loan in it never trusted cuz one they might take away all your money and use it for something else like spending it on spoiled Rich daughters and pretty much just using your own money on random things that they don't need
XYZ Company manufactures several different products. Unit costs associated with Product ABC are as follows: Direct materials $87 Direct manufacturing labor 42 Variable manufacturing overhead 26 Fixed manufacturing overhead 35 Sales commissions (2% of sales) 16 Administrative salaries 19 Total $225 The percentage of the total variable costs per unit associated with Product ABC with respect to total cost is closest to
Answer:
76%
Explanation:
Variable cost per unit = Direct material + Direct manufacturing labor + Variable manufacturing overhead + sales commission
Variable cost per unit = $87 + $42 + $26 + $16
Variable cost per unit = $171
Total cost per unit = $225
% variable cost per unit to Total cost per unit = Variable cost per unit / Total cost per unit = $171 / $225 = 0.76 = 76%
So, the percentage of the total variable costs per unit associated with Product ABC with respect to total cost is closest to 76%.
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Should a firm change its positioning depending on the market? What are the potential advantages and disadvantages of doing this? Write a position statement for yourself to convince your favorite company to hire you.
Answer:
In simple words, In comparison to competitors, market positioning refers to the capacity to impact customer perceptions of a brand or commodity. The purpose of market placement is to establish a brand's or product's image or character so that people view it with a certain aim in mind.
Effective sales promotion has the best characteristic of being able to provide a competitive edge. As a result, if a corporation can position its services as particularly important, competitors will believe it will be difficult to make a strong case for acquiring alternatives.
A simulation model is used to test the impact of the number of sample customers at a supermarket. As the model is run the decision maker watches the average number of customers in the store rapidly increase from zero until it levels off and holds a constant value. The simulation model is:_________ a. not valid due to the lack of change. b. in steady state c. not valid due to the fluctuation in the statistics. d. a random variable.
Answer:
b. in steady state
Explanation:
As we know that the simulation model should be applied at the time when the number of samples with respect to the customers should be tested. Also it considered for the decision making purpose that shows the average no of customers that instantly increased from the 0 unit in the case when the level is off and also hold the same value. So here the simulation model should be considered as in the steady rate
Therefore the option b is correct
How do you compute net income for a merchandiser. Multiple choice question. Revenues - expenses. Net sales - cost of goods sold. Cost of goods sold - other expenses. Net sales - cost of goods sold - other expenses. g
Answer:
Net income for a merchandiser is computed as:
Net sales - cost of goods sold - other expenses.
Explanation:
Net sales are the sales revenue after deducting sales discounts and allowances. The cost of goods sold represent the beginning inventory of merchandise and current period's purchases less the ending inventory. The difference between the net sales and the cost of goods sold is called the gross profit. From this, other expenses incurred in running the business and generating sales are deducted, including income taxes to arrive at the net income.
Examine a product that has recently changed prices when you were at the grocery store in the past week. Analyze one determinant of supply and demand that has created the price to increase or decrease in your example. How did the change in demand or supply affect the market price in your example
Answer:
In the store the bread seemed to have a higher demand this week. When we went monday the shelfs were full of bread and the bread was 3.75 and when we went saturday it was 3.99. I think because it was in higher demand the bread went uo in cost so they wouldn't sell out.
Knowing what you have learned about customer service situations, why do win-lose situations often become lose-lose situations? What can an employee do to avoid this from occurring?
Answer:
Explanation:
In business a win-lose situation would mean that one is correct while the other is wrong. This often becomes a lose-lose situation because one party will get upset and refuse to do business with the other party, this means that one party ultimately loses out on the profit of the potential transaction and the other party loses out on the product/service that they wanted. Therefore, making it a lose-lose situation. The best thing that an employee can do is to de-escalate the situation and look for an alternative solution so that the customer leaves happy, the business gets the transaction, and they do not lose money or customers.
When Dianna does not know the outcome of each alternative until she has actually chosen that alternative, she is facing conditions of uncertainty time pressures confirmation bias emotional intelligence escalation of commitment
Answer:
uncertainty
Explanation:
Uncertainty is the inability of a person to know the outcome of a decision or a line of action.
One does not have a certainty of how things will turn out in a given situation.
In the given instance where Dianna does not know the outcome of each alternative until she has actually chosen that alternative, she is facing a condition where she is not certain of the outcome of any alternative