Answer: measuring actual performance
Explanation: Measuring is the first step in the control cycle. Many employment and tasks can be expressed in concrete and observable terms.
Managers often use a number of information sources to assess actual performance, such as personal observations, statistical reports, oral reports, and written reports.
In the given case, Zachary is using a report that lacks relevance relative to the measurement criteria. Hence from the above we can conclude that the correct option is A.
Pneumonoultramicroscopicsilicovolcanoconiosis
Answer:
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Explanation:
The basic theory illustrated in (Figure) is that, because of the existence of fixed costs in most production processes, in the first stages of production and subsequent sale of the products, the company will realize a loss. For example, assume that in an extreme case the company has fixed costs of ?20,000, a sales price of ?400 per unit and variable costs of ?250 per unit, and it sells no units. It would realize a loss of ?20,000 (the fixed costs) since it recognized no revenue or variable costs. This loss explains why the company’s cost graph recognized costs (in this example, ?20,000) even though there were no sales. If it subsequently sells units, the loss would be reduced by ?150 (the contribution margin) for each unit sold. This relationship will be continued until we reach the break-even point, where total revenue equals total costs. Once we reach the break-even point for each unit sold the company will realize an increase in profits of ?150.
For each additional unit sold, the loss typically is lessened until it reaches the break-even point. At this stage, the company is theoretically realizing neither a profit nor a loss. After the next sale beyond the break-even point, the company will begin to make a profit, and the profit will continue to increase as more units are sold. While there are exceptions and complications that could be incorporated, these are the general guidelines for break-even analysis.
As you can imagine, the concept of the break-even point applies to every business endeavor—manufacturing, retail, and service. Because of its universal applicability, it is a critical concept to managers, business owners, and accountants. When a company first starts out, it is important for the owners to know when their sales will be sufficient
Answer:
Conyers = $38,580
Poodle = $222,420
Explanation:
Annual salary allowance to Poodle of $146,160.
Interest of 6% on each partner's capital balance on January 1.
Any remaining net income divided to Conyers and Poodle, 1:2.
net income $261,000
distribution of interests:
- Conyers = $54,000 x 6% = $3,240
- Poodle = $93,000 x 6% = $5,580
drawings (annual salary allowance):
remaining income = $261,000 - $146,160 - $3,240 - $5,580 = $106,020
- Conyers (1/3) = $35,340
- Poodle (2/3) = $70,680
total distributed:
- Conyers = $3,240 + $35,340 = $38,580
- Poodle = $5.580 + $146,160 + $70,680 = $222,420
Answer:
8448.22
Explanation:
We are asked to calculate the present value of 20,000 in ten years.
<em>Resuming: </em>in this kind of problems we are asked for which lump sum becomes a certain amount in a given period of time at an annual rate
