Answer:
- Behavioural Substitution
Explanation:
Martianse human resources department uses and deploy the concept of Behavioural Substitution.
To begin, Martianse goal, as a firm, is to motivate the employees to perform better. Hence, the human resources department has come up with measures to achieve that. It is thus believed that replacing the fixed incentive system hitherto known with the firm, should be replaced by a performance based system. By this, the firm believes its primary goal will be accelerated.
Behavioural Substitution is thus the concept that the human resources department has displayed in their analysis and engagement. For one, behavioural substitution is simply the procedures aimed at replacing and/or supplanting efforts and actions that does not lead to goal accomplishments. By general belief, the old style of reward system used by Martianse has been seen as one not leading to goal actualization. Hence, it is important to substitute this non productive reward system with one established to elicit more better and improved performance from the workforce.
Answer:
the firm pay 39 millions dividends to his shareholders during the year.
Explanation:
The retained earnings identity is as follow:
beginning RE + net income - dividends = ending RE
we plug our values into the formula:
970 + 30 - dividends = 961
we clear dividends:
970 + 30 - 961 = dividends
And solve:
dividends = 39
<u>Notes:</u>
For every account, we always have this similar identity:
a beginning balance
a type of transaction that increase their balance
another kind of transaction which decreased
and a final balance which is the net of the previous.
beginning + increase - decrease = ending
Always try to identify how each transaction impact the account and from there, setup the equation.
Answer:
$135,400
Explanation:
Given that,
Beginning Work-in-Process Inventory = $10,800
Ending Work-in-Process Inventory = $22,800
Direct materials cost = $63,800
Direct labor cost = $39,800
Actual manufacturing overhead cost = $40,800
Manufacturing overhead cost applied to Work-in-Process = $43,800
Prime cost = Direct materials cost + Direct labor cost
= $63,800 + $39,800
= $103,600
Factory cost = Prime cost + Manufacturing overhead cost applied
= $103,600 + $43,800
= $147,400
Cost of goods manufactured for April:
= Factory cost + Beginning Work-in-Process Inventory - Ending Work-in-Process Inventory
= $147,400 + $10,800 - $22,800
= $135,400
Answer:
Diverstiture or Selling assets from another division to pay for Bryan Food
Explanation:
Divestiture
This is the process of disposing a company's business unit or assets through bankruptcy, closure, exchange or sale for different purposes.
Reasons for DIvestiture
1. To sell off redundant business units - business units that are not being used or not generating income but are incurring expenses can be sold off to get some gains.
2. To generate funds - Selling a business unit for cash is a source of income. This is the choice or last resort of Sara Lee to acquire Bryan Foods
3. To ensure business survival or stability- Can be an option to declaring complete bankruptcy or closing off business completely
4. To increase resale value- Selling individual unit assets of a business is more profitable than selling the organisation assets en-mass or as a whole piece
Sara Lee Corporation and Bryan Foods
Sara Lee already has a variety of industries, apparently from these variety there are those ones that after much consideration could be redundant units or a not generating as much income or profit as expected.
Because Bryan Foods represents 'a tremedous' opportunity, with the potential to make Sara Lee more successful, the last resort is to pick assets or business units in Sara Lee that may be redundant or potentially generate less than Bryan Foods will and sell them in order to acquire Bryan Foods.
This is the last resort for Sara Lee.
Having a job, and working well, you will earn efficient money. There are also other ways like birthdays and christmas and etc.
