The costs of sauce, dough and electricity increase, because these are variable costs.
Variable costs are costs that change with the level of output. When output increases, variable costs increases and when output declines, variable cost decreases. When the demand for pizza increases, variable input would increase and this would increase variable costs.
On the other hand, fixed costs are costs that do not variable with the level of output.
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Answer:
A) developmental purpose
Explanation:
when performance management is for developmental purposes, it is used to provide performance feedback, identify employee's individual strengths and weaknesses, recognize individual training needs to improve employees, reinforce authority structure, improving communication, and provide a forum for leaders to coach employees.
when performance management is for administrative purpose, it is used to consider various types of personnel decisions, such as: transfers, layoffs, identifying poor performance, demotions, recruitment and terminations.
Answer:
Explanation:
Face Value=1000
Remaining term=15years
coupon rate=8.5% =YTM
purchased 5 years ago
Purchase price=1000
Current required rate of return=8.5%+1.5%=10%
Current price of bond = Coupon amount*PVIFA(RR,N)+Maturity value*PVIF(RR;N)=1000*8.5%*PVIFA(10%;15)+1000*PVIF(10%;15)=85*7.6061+1000*0.2394=885.9185
Decrease in the bond=1000-885.9185=114.0815
Answer:
c. used to indicate where changes in technology and machinery need to be made
Explanation:
Standard Costs are established through past experiences and hence they can be used to control costs, and plan production schedules.
Changes in technology and machinery need to be made is part of perfomance management with a future outlook.
Answer:
97 days
Explanation:
In simple interest method, the interest is calculated by the following formula
I= P x R x T
I= interest
P = principal amount
R =interest rate
T= Time
In this case
I=$16
P=$1500$
R= 4% or 0.04%
T= time
$16= $1500 x 0.04 x Time
$16 =60 x Time
Time = 16/60
time = 0.2666 year.
time in days = 0.26666 x 365 days
=97.333 days
=97 days
