Productivity measurement is complicated by the fact the precise units of measure are often unavailable. When you are managing productivity it can vary based on each task or the person completing the tasks. Because of this, it makes it complicated for management to measure productivity as there could be no units or no comparable units to measure. Productivity is better reflected on the outcome of what they do complete versus what they do not.
Electricity consumed in the manufacturing process is inventoriable cost per unit using variable costing.
Variable costing is that concept which is used in managerial and cost accounting. In this type of costing the fixed manufacturing overhead is excluded from the product-cost of production.
The method contrasts with absorption costing, in which the fixed manufacturing overheads are allocated to products which are produced. In accounting frameworks such as GAAP and IFRS, variable costing cannot be used in financial reporting.
Although accounting frameworks such as GAAP and IFRS prohibits the use of variable costing in financial reporting, this costing method is commonly used by managers.
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Answer:
all are correct A, B and C
Explanation:
The marginal cost hiring another worker and producing a sandwich = $5.50 per sandwich, which is higher than the marginal revenue.
If the selling price per sandwich is $5 and the marginal cost per sandwich is $5.50, the firm will lose $0.50 for every sandwich that it sells.
Therefore the firm would be losing money is they hire an extra worker.
In order to maximize the profit, the marginal cost = selling price.
Answer:
Reserves & Checkable deposits will equal to $36,000 and $106,000
Explanation:
The amount of checkable deposits is given $120,000 on the liabilities side. So, the withdrawal and clearance of check worth $14,000 will lead to a decline in the number of checkable deposits by $14,000. As a result, the remaining amount of checkable deposits will equal to $106,000 ($120,000 - $14,000).
To maintain the balance on asset & liabilities side of the balance sheet, the asset side will also reduce by $14,000. $14,000 will be deducted from the reserves of the bank. As a result, the remaining amount of reserves is equal to $36,000 ($50,000 - $14,000).
Answer:
Option B.
Explanation:
Job specialization can be defined as the process whereby a person or a group of individuals who are highly qualified in a specific field are assigned to complete a particular task or to focus on their area of expertise effectively. As can be deduced from the name, job specialization refers to having a specialty or expertise in a specific sector of work.
Companies have different departments, like accounting and admin, these departments cannot be handled by just one person, regardless of whether the person is skilled in both departments. This is where job specialization comes in.
One other important aspect of job specialization is the potential to increase the level of employees' productivity and output. Productivity is of benefit to the employer, but specialization can also be of benefit to workers in that it may improve employment prospects.
