The theory of constraints says thatqueues should not be allowed to form in the plant.bottleneck resources should be idle whenever possible.the bottleneck is the most critical resource.labor expense reduction should be the primary goal.

Answers

Answer 1

Answer:

the bottleneck is the most critical resource

Explanation:

The constraint theory represent that the bottleneck would be considered as the most critical resources as it decided how much long the process could be delayed and due to this the objectives and the goals of the organization would be highly impacted

Therefore as per the given situation, the above represent the answer


Related Questions

After Xavier and Alyssa deposited nearly $55,000 in a savings account at Bigbux Bank, the bank failed and filed for bankruptcy. Because the Bigbux was an FDIC member bank, Xavier and Alyssa:

a. will beible 15 recover 80 percent of the value of their depon, $2,500 deductible.
b. should be protected because their account is fully insured by the FDIC
c. will lose their savings because the FDIC only insures business deposite
d. can recover up to $25,000, but they will probably lose the test since the deposits exceed the maximum coverage offered by the FDIC

Answers

Answer:

B

Explanation:

The Federal Deposit  Insurance Corporation (FDIC) was established after the great depression. Bank run was attributed to be one of the causes of the great depression. The FDIC increases confidence of depositors in banks because they insure the deposit of bank customers. In the case a bank fails, customers are assured that they would not lose their monies deposited

The FDIC provides protection for up to $250,000 of deposits

$55,000 is less than $250,000, thus the depositors would receive full protection

Which of the following statements about annuities are true?
a. Ordinary annuities make fixed payments at the end of each period for a certain time period.
b. An annuity due is an annuity that makes a payment at the end of each period for a certain time period.
c. A perpetuity is a constant, infinite stream of equal cash flows that can be thought of as an infinite annuity.
d. An annuity due earns more interest than an ordinary annuity of equal time.

Answers

Answer:

A

B

D

Explanation:

An annuity is a monetary product that pays out a settled stream of installments to a person. So, options a, b, and d. statements are true about annuities.

Ordinary annuities make fixed payments at the end of each period for a certain time period which means an ordinary annuity could be an arrangement of customary installments made at the end of each period, such as monthly or quarterly.

An annuity due is an annuity that makes a payment at the beginning of each period for a certain time period which means the annuity begins and ends on certain fixed dates

An annuity due earns more interest than an ordinary annuity of equal time. The interest earned will depend on the interest rate and the time period.

Therefore, statement c. is false and a, b, and d statements are true about annuities.

Learn more about annuities, here:

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On February 3, Smart Company sold merchandise in the amount of $2,700 to Truman Company, with credit terms of 1/10, n/30. The cost of the items sold is $1,865. Smart uses the perpetual inventory system and the gross method. Truman pays the invoice on February 8, and takes the appropriate discount. The journal entry that Smart makes on February 8 is:

Answers

Answer:

Journal entry on February 8 :

Debit  : Cash $2,673

Debit  : Discount received $27

Credit : Account Receivable $2,700

Explanation:

The journal entry that Smart makes on February should show the Cash payment net of cash discount, a decrease in Total Account Receivable balance and recognition of an expense discount allowed up to 1 %.

Firm A and Firm B have debt-total asset ratios of 34 percent and 24 percent and returns on total assets of 10 percent and 15 percent, respectively. What is the return on equity for Firm A and Firm B

Answers

Answer:

3.4%

3.6%

Explanation:

Return on equity is an example of a profitability ratio.

Profitability ratios measure the ability of a firm to generate profits from its asset

return on the stockholders' equity = net income / total equity

ROE = return on asset x leverage

Firm A = 0.34 x 0.1 = 3.4%

Firm B = 0.24 X 0.15 = 3.6%

Eric and Ginny Gaffney live in Swarthmore, PA. Ginny's father, Kenji, lives in Sweden. For each of the following transactions that occur in their lives, identify whether it is included in the calculation of U.S. GDP as part of consumption (C), investment (I), government purchases (G), exports (X), or imports (M).

a. Ginny's father in Sweden orders a bottle of Vermont maple syrup from the producer's website.
b. Ginny gets a new video camera made in the United States.
c. Eric buys a bottle of Italian wine.
d. The state of Pennsylvania repaves highway PA 320, which goes through the center of Swarthmore.
e. Eric's employer upgrades all of its computer systems using U.S.-made parts.

Answers

That’s a lot that you put together

What is the process for handling new employees, weekly payroll,
terminations?​

Answers

Answer:

Staffing process

Explanation:

The process for handling new employees, weekly payroll, terminations is known as STAFFING.

The staffing process is vital to the success of a company or business. It is carried out often by a designated Human Resources Department and it involves the recruitment process, employment, training, development, orientation, retention of employees, and eventual termination if and when required. Each of these processes is categorized in various steps to manage the overall staffing process of any firm.

Hence, in this case, the correct answer is STAFFING

The Nathan's Company rents numerous properties throughout the year. Nathan's pays rents in advance in some cases, and in other cases rents are paid after the rental period expires. The following data are included in Nathan's December 31 balance sheets:
2015 2016
Prepaid rents. 70000 30000
Rents payable. 50000 35000
During 2016 nathan paid 200000 in rentals in its accrual basis income statement for the year ended dec 31 2016 nathan should report rent expense of:_____.
a. 225000.
b. 200000.
c. 145000.
d. 175000.

Answers

Answer:

b that is the answer hahahahah

Zeta, Inc., a calendar year taxpayer, suffers a casualty loss of $45,000. Zeta recovered insurance of $30,000. How much of the casualty loss will be a tax deduction to Zeta, Inc.

Answers

Answer:

$15,000

Explanation:

Calculation to determine How much of the casualty loss will be a tax deduction to Zeta, Inc.

Using this formula

Casualty loss tax deduction=Casualty loss-Insurance recovered

Let plug in the formula

Casualty loss tax deduction=$45,000-$30,000

Casualty loss tax deduction=$15,000

Therefore the amount of the casualty loss that will be a tax deduction to Zeta, Inc. is $15,000

Hockey Pro budgets production of 3,900 hockey pucks during May. The company assigns variable overhead at the rate of $1.50 per unit. Fixed overhead equals $46,000 per month. Prepare a factory overhead budget for May.

Answers

Answer:

$51,850

Explanation:

Preparation of a factory overhead budget for May.

Budgeted Fix Overhead $46,000

Budgeted Variable Overhead $5,850

(3900*$1.50)

Budgeted Total Overhead $51,850

(46,000+5,850)

Therefore factory overhead budget for May is $51,850

Y3K, Inc., has sales of $6,329, total assets of $2,945, and a debt-equity ratio of 1.40. If its return on equity is 14 percent, what is its net income

Answers

Answer:

See below

Explanation:

The computation of net income is shown below:

ROE = Profit margin × Total asset turnover × Equity multiplier (Assets / Equity)

ROE = Profit margin × (Sales / total assets) × (1 + debt equity ratio)

14% = Profit margin × ($6,320 ÷ $2,945) × (1 + 1.40)

The systematic examination of the relationships among selling prices, volume of sales and production, costs, and profits is termed: Group of answer choices contribution margin analysis cost-volume-profit analysis budgetary analysis gross profit analysis

Answers

Answer:

cost-volume-profit analysis

Explanation:

Cost-volume-profit analysis also known as breakeven analysis can be defined as a financial accounting method or technique used for determining the number of units a business firm must sell at a specific price so as to cover all of its costs. It is a concept that allow business owners or financial experts to determine and know what they need to sell either on a monthly or annual (yearly) basis, in order to be able to cover the costs of doing the business.

Basically, it helps us to determine the amount of revenue required for the smooth operation of a business, amount of money needed to cover both fixed and variable costs. Using the breakeven analysis, production costs can be categorized as;

1. Variable costs: these are costs that usually change with respect to changes in the level of production or output. Examples are direct labor, maintenance of equipment or machines, raw materials costs etc.

2. Fixed costs: these are the costs which are not directly related to the level of production or not affected by the quantity of output in an organization. Examples are rent, depreciation, administrative cost, research and development costs, marketing costs etc.

Generally, basic break-even analysis is typically based on the principle that variable costs and revenues generated by a business firm or organization, increase in direct proportion to the volume of production i.e as the volume of production of a business firm increase, its variable cost and revenue generated also increases.

Hence, a cost-volume-profit analysis is mainly used by businesses or organizations to determine how changes in differing levels of activities such as costs and volume affect a company's operating income and net income.

Choose the correct statements below regarding the transfer of financial assets such as receivables:
I. In a transfer of receivables without recourse, the transferee obtains the right to compensation from the transferor for customer accounts that prove to be uncollectible.
II. In a transfer which qualifies as a secured borrowing, the transferor will record a liability for the amount borrowed.
III. Under otherwise identical conditions, a transferor will generally pay a higher commission percentage on a receivable sold with recourse versus one sold without recourse.
a. I and III only.
b. II only.
c. I, II and III.
d. III only.

Answers

Answer:

The correct statement regarding the transfer of financial assets such as receivables:

b. II only.

Explanation:

The transfer is not regarded as payment for the debt.  Therefore, a liability is recorded for the amount borrowed while the financial asset remains in the records of the transferor until the final settlement.  Appropriate disclosures are made in the transferor's financial statements about the security on the financial assets.

Clay and Maryanna own a house together, which they decide to sell for $200,000. The two decide to split the proceeds according to the ratio of money that each invested in the property. Clay put in the most money at a ratio of 5:3. How much money should Maryanna get from the sale

Answers

Answer:

The answer is "[tex]\$75,000[/tex]"

Explanation:

Convert the ratio to several fractions first. Its first half of such a ratio is measured by multiplying two sides (Clays 5 + Maryanne's 3 pieces = 8 total parts) combined, to determine the numerator, and the very first part of the ratio is maintained as a numberer of the factions (5 parts, Clay contribution). Therefore Clay made a significant donation of [tex]\frac{ 5}{8}[/tex], which's also [tex]\frac{3}{8}[/tex] of Maryanna[tex](\frac{8}{8}-\frac{5}{8}=\frac{3}{8})[/tex] donated.

[tex]\to \$75,000 \times \frac{3}{8}\\\\\to \$200,000[/tex]

The Rogers Corporation has a gross profit of $784,000 and $314,000 in depreciation expense. The Evans Corporation also has $784,000 in gross profit, with $48,900 in depreciation expense. Selling and administrative expense is $200,000 for each company.

Required:
a. Given that the tax rate is 40 percent, compute the cash flow for both companies.
b. Calculate the difference in cash flow between the two firms.

Answers

Answer:

Particulars                                        Rogers           Evans

Gross profit                                     784,000        784,000

(-) Selling and admin expenses     (200,000)     (200,000)

(-) Depreciation                               (314,000)       (48,900)

EBT                                                   270,000       535,100

(-) Taxes at 40%                              (108,000)       (214,040)

EAT                                                   162,000        321,060

(+) Depreciation                                314,000        48,900

Cash flows                                        476,000       369,960

Difference in cash flows = $476,000 - $369,960

Difference in cash flows = $ 106,040

bookworm publishers requires an ending cash balance of at least 5,000 and can b orrow from a line of credit in 1000 increments. How much cash does bookwork publishers need to borrow for october

Answers

Answer: $8,000

Explanation:

Find the cash balance at the end of October.

Cash disbursement:

= Direct Materials Cash Disbursements + Direct Labor Cash Disbursements + MOH Cash Disbursements + Operating Expenses Cash Disbursements + Capital Expenditures Cash Disbursements

= 62,000 + 45,000 + 43,000 + 85,000 + 125,000

= $360,000

Cash receipts:

= Opening balance + Expected cash collections

= 7,000 + 350,000

= $357,000

Cash balance :

= Cash receipts - Cash disbursement

= 357,000 - 360,000

= -$3,000

The cash balance needs to be at least $5,000, they need to borrow:

= Amount needed - Cash balance

= 5,000 - (-3,000)

= 5,000 + 3,000

= $8,000

At the beginning of the year, Sigma Company's balance sheet reported Total Assets of $366,000 and Total Liabilities of $28,300 and Total Paid-in capital of $113,200. During the year, the company reported total revenues of $435,000 and expenses of $336,500. Also, dividends during the year totaled $86,000. Assuming no other changes to Retained earnings, the balance in the Retained earnings account at the end of the year would be:

Answers

Answer:

I don't really know

Explanation:

I have absolutely no clue. good luck.

What can you say about the packaging of cell phones? Do you find them appealing? why or why not?​

Answers

being the most common packaging in electronics and appliances, there are many things about making your packaging stand out. The worst thing about this growing industry is that there is endless competition. What you think of creating today after so much work and effort, after spending so much on the agencies and everything, someone else beats you to it and creates something you never thought could be made.

Which of the following is NOT an identified criterion of a good brand name? Group of answer choices distinctive or unique easily pronounceable extendable all of the above

Answers

Answer: All of the above

Explanation:

Brand name refers to the brand element through which a customer can be able to identify and differentiate a particular product from the other products.

A good brand name should be unique, easy to pronounce, extendable, give an idea about the qualities and benefits of the product, capable of registration and legal protection, should not give a bad image etc.

Therefore, the correct option is "All of the above".

The Boston Consulting Group (BCG) has given specific names and descriptions to the four resulting quadrants in its growth-share matrix based on the amount of cash they generate for or require from the organization. Stars are SBUs that are classified as having

Answers

Answer:

Stars are companies that possibly have a huge growth potential. This potential comes from being in a market that is growing rapidly, but at the same time, the division or products has a significant market share. It is basically the best scenario since the market is growing, the company's market share is growing, and profits should also be growing.

Hana owns a bakery in a small coastal town in the Pacific Northwest. She greatly enjoys the process of baking, especially the feelings of relaxation and creativity she has when mixing ingredients and working by the warm oven on cold days. She also feels very pleased when customers purchase her pies, and she makes enough money to pay her bills and save a little each month, which is important to her. What type(s) of reward(s) motivate(s) Hana's baking

Answers

Answer: Both intrinsic and extrinsic reward

Explanation:

Intrinsic motivation is when we do things simply because we find it enjoyable and we don't need any external reward for it. Since, Hana greatly enjoys the process of baking, especially the feelings of relaxation and creativity, this is an intrinsic reward.

On the other hand, extrinsic motivation occurs when one expects an external reward. Since, Hana feels very pleased when customers purchase her pies, and she makes enough money to pay her bills and save a little each month, she's extrinsically motivated.

Therefore, the answer is Both intrinsic and extrinsic reward.

It costs Sheffield Company $26 per unit ($18 variable and $8 fixed) to produce its product, which normally sells for $38 per unit. A foreign wholesaler offers to purchase 7800 units at $21 each. Sheffield would incur special shipping costs of $2 per unit if the order were accepted. Sheffield has sufficient unused capacity to produce the 7800 units. If the special order is accepted, what will be the effect on net income?

Answers

Answer:

$7,800 Increase

Explanation:

Calculation to determine what will be the effect on net income If the special order is accepted,

Effect on net income= ((7,800 x $21) - [($18 + $2) x 7,800]

Effect on net income=$163,800-($20*7,800)

Effect on net income=$163,800-$156,000

Effect on net income= $7,800 Increase

Therefore If the special order is accepted, what will be the effect on net income is $7,800 Increase

In Fontainebleau Hotel v. Eden Roc, the Eden Roc Hotel sued the Fontainebleau Hotel when Fontainebleau began erecting a 14-story addition to its premises that Eden Roc claimed blocked air and sunlight from its pool and sunbathing areas. The court determined that

Answers

Answer:

The answer is "The structure could be constructed when it is helpful and beneficial, even if it is partially constructed to deliberately damage the plaintiff ".

Explanation:

As court decided for Beau because although Eden Roc has incurred from the interruption of free air and daylight development, this does not do so because the building fulfills a useful or valued need, but because it is harmed by only a regulation. Whether Eden Roc had been decided by the Supreme, future property gains would've been impeded.

It is held throughout all places that, in which a framework encounters a useful and profit-giving need, there is no legal right to free advance of light and air from the bordering country, for neither damage nor even a guideline under the saying sics utere tuo ut extra - terrestrial non-leads, even though the structure damages by trying to remove fresh air and interfering to vi.

Every year businesses lose thousands of dollars from employee theft. Business owners put a lot of trust in employees to care and maintain equipment and supplies. Employees are expected to utilize equipment and supplies for business purposes only. What is lost when employees take advantage of the benefits of employment

Answers

Answer:

Loss of confidential/product informationLoss of Time :  Loss of moneyLoss of company property

Explanation:

When employees take advantage of the benefits of employment which includes access to company's/employer's assets and the indulge in what is known as employee theft ( misuse of company's assets ), The losses that the company might experience will include some or all of the following :

Loss of confidential/product informationLoss of Time : this is when company pays the employees for work time that they did not put in Loss of moneyLoss of company property

According to current GAAP, cash flow per share statisticsa.should be disclosed only if EPS information is disclosedb.should not be disclosedc.should not be disclosed if EPS information is disclosedd.should be disclosed in all situations

Answers

Answer: b. Should not be disclosed

Explanation:

GAAP combines both the authoritative standards and accepted ways by which accounting information are recorded and accepted. The aim of GAAP is to improve the clarity, and consistency, with regards to financial information.

According to current GAAP, cash flow per share statistics should not be disclosed. The cash flow per share shouldn't be reported in the financial statement of the company.

Therefore, the correct option is B.

You bought a bond five years ago for $804 per bond. The bond is now selling for $770. It also paid $55 in interest per year, which you reinvested in the bond. Calculate the realized rate of return earned on this bond. (Do not round intermediate calculations. Round your percentage answer to 2 decimal places. (e.g., 32.16))

Answers

Answer:

the rate of return is 6.09%

Explanation:

the computation of the realized rate of return earned on this bond is shown below:

Given that

NPER is 5

PMT is $55

PV is $804

FV is $770

The formula is shown below:

=RATE(NPER,PMT,-PV,FV,TYPE)

After applying the above formula, the rate of return is 6.09%

Describe a master budget and the sequence in which the individual budgets within the master budget are prepared.

Answers

Answer:

The production budget is needed to figure out direct materials, direct labor and manufacturing overhead budgets. Once these are all done, then comes the finished goods inventory budget. Once all of these budgets are done, we can do a cash budget, income statement and balance sheet to finish off the process.

Explanation:

thank me later

Pearland, Inc. has 9,000 shares of preferred stock outstanding. The preferred stock has a $90 par value, a 14% dividend rate, and is noncumulative. If Pearland has sufficient funds to pay dividends, what is the total amount of dividends that will be paid out to preferred stockholders

Answers

Answer: $113400

Explanation:

The total amount of dividends that will be paid out to preferred stockholders will be:

= Number of shares × Par value of preferred stock × Dividend rate

= 9000 × $90 × 14%

= 9000 × $90 × 0.14

= $113400

Therefore, the total amount of dividends that will be paid out to preferred stockholders is $113400

A business had an inventory cost of $40,000 the last time it was counted.
Since then, it made $80,000 in purchases and sales of $110,000. Its gross
profit was 25%. What is its estimated inventory at cost using the gross pront
method?
O A. $37,500
B. $42,500
C. $35,000
D. $40,000

Answers

Answer is C. Hope I helped have a good day

Answer:

A. 37,500

Explanation:

Hope this helps :)

Athens Company's salaried employees earn two weeks of vacation per year. The company estimated and must expense $6,600 of accrued vacation benefits for the year. Which of the following is the necessary year-end adjusting entry to record accrued vacation benefits?
A.) Debit Vacation Benefits Payable $6,600; credit Vacation Benefits Expense $6,600.
B.) Debit Vacation Benefits Payable $16,500; credit Vacation Benefits Expense $16,50
C.) Debit Vacation Benefits Expense $16,500; credit Vacation Benefits Payable 16,500.
D.) Debit Vacation Benefits Expense $6,600; credit Vacation Benefits Payable
E.) Debit Vacation Benefits Expense $17,160; credit Vacation Benefits Payable $17,160

Answers

Answer: Debit Vacation Benefits Expense $6,600; credit Vacation Benefits Payable

Explanation:

Based on the information given in the question, the journal entry will be:

Debit Vacation benefits expense $6600

Credit Vacation benefits payable $6600

Therefore, the correct option is D.

what is variable cost per unit


Answers

Variable costs are the costs that change in total each time an additional unit is produced or sold. With a variable cost, the per unit cost stays the same, but the more units produced or sold, the higher the total cost. ... Although total fixed costs are constant, the fixed cost per unit changes with the number of units.
The total variable cost increases and decreases based on the activity level, but the variable cost per unit remains constant with respect to the activity level.
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