Answer: The company lack a good labour- management relationship
Explanation:
Training can be defined as the effort made on the part of management to provide their employees with the basic skills needed to enable their employees becomes a better workers on the job for which the organization had employed them to do in the organization. A worker that is properly trained at all levels in the organization is important to the organization for the continued success and survival of the organization. So that the organization can meet the challenge of business and technological change.it is equally important to the individual workers from the point of view of job satisfaction and increased in their earnings. However, training programme must be developed to follow the following steps
(a) identify the areas of training need
(b) Plan training programmes based on forecast of present and future need.
(c) Implement training programmes in the most appropriate manner.
(d) Review and evaluate the success of the training programmes and methods of training
(e) Modify the training programmes in the light of the reports coming out of the review and evaluation process.
However, evaluation of the employees after the training programme to test the impact of the training on the employees is very important. But this does not point to the fact that the training would bring about an improvement in the performance of the employees immediately. In fact, employees requires at least three to six months after a training programme had been organized for them by the management before the management can begin to see the result of the training on the performance of the workers on their job. The reasons why the employees are sceptical about the company motives is that the company lack a good labour - management relationship. In a well planned training programme employees would show their interest and enthusiasm about the effort of the management aimed at training them on the job to become a better worker .
Answer:
It should price the espresso at $1.25
Explanation:
![\left[\begin{array}{ccccc}&D1&D2&D3&D4\\$Sales Price&1&1.25&1.5&1.75\\$Variable Cost&0.25&0.25&0.25&0.25\\$Margin&0.75&1&1.25&1.5\\$Quantity&9,000&8,000&6,000&4,000\\$Contribution&6,750&8,000&7500&6,000\\$Fixed Cost&3,000&3,000&3,000&3,000\\$Income&3,750&5,000&4,500&3,000\\\end{array}\right]](https://tex.z-dn.net/?f=%5Cleft%5B%5Cbegin%7Barray%7D%7Bccccc%7D%26D1%26D2%26D3%26D4%5C%5C%24Sales%20Price%261%261.25%261.5%261.75%5C%5C%24Variable%20Cost%260.25%260.25%260.25%260.25%5C%5C%24Margin%260.75%261%261.25%261.5%5C%5C%24Quantity%269%2C000%268%2C000%266%2C000%264%2C000%5C%5C%24Contribution%266%2C750%268%2C000%267500%266%2C000%5C%5C%24Fixed%20Cost%263%2C000%263%2C000%263%2C000%263%2C000%5C%5C%24Income%263%2C750%265%2C000%264%2C500%263%2C000%5C%5C%5Cend%7Barray%7D%5Cright%5D)
The best Income is generated at the price of 1.25 dollar
Therefore, this is the amount to Specialty Coffees set for espresso.
Answer:
Trade unions will organize strikes and demonstrations on behalf of worker demands. Fight for social welfare for workers. Promote and advocate for education and proper training for workers. Advocate and fight the government for legislative protection for workers.
Answer:
I would decline the proposal to drop Super Sports Centers.
Explanation:
In order to be able to accept or decline dropping SSC as a customer we must first calculate the cost of being paid after 200 days.
If you analyze it from an accounting point of view, dropping SSC will decrease your operating profits by $130,000 and that might result in your firm not being able to make a profit anymore.
In my opinion, the cost analysis is not complete because in order to calculate EBIT your are simply subtracting COGS from revenue (which is correct but incomplete). When you make important business decisions, you must determine which is the least of evils. Is reducing your DSO so important that you will risk going bankrupt? How much does financing SSC costs? Since SCC takes so long to pay, you should probably record the present value of the sale (similar to a non-interest bearing note).
You must also remember that if your total sales decrease by 20%, your COGS will increase since fixed costs per unit will increase. Probably the best way to understand this is to analyze the situation like a special order sale. SNC should probably calculate their manufacturing (or retailing) costs without SSC and that way they will be able to determine the real advantage or disadvantage of having SSC as a client.
Under US GAAP, the cash flows that should be included in the Investing Section of the Statement of Cash Flows are purchases of physical assets, investments in securities, or the sale of securities or assets.
This implies that US GAAP does not allow interest paid or received and dividends received to be classified under the Investing Section, unlike IFRS that gives entities the flexibility to classify the above items as either investing or financing activities.
Instead, the US GAAP requires that the above items are classified as operating cash flows.
Thus, the only cash flows that are included in the Investing Section of the statement of cash flows under US GAAP are cash flows (inflows and outflows) related to long-term physical assets and investments.
Learn more about the Investing Section of the statement of cash flows under US GAAP here: brainly.com/question/18568838