Answer:
There are three stages of assignment of costs to each product and these are as under:
- Allocation
- Apportionment
- Absorption / Activity Based costing
So this question relates to stage one. Suppose the following situation:
There are 2 departments and they have following expenses
Department A has a supervisor whose annual salary is $30000
Department B has a worker whose annual salary is $22000
Department A & B have shared a rented property for there operations.
Department A and B also shares electricity bills and annual electricity charges stand almost $80,000
Now the directly attributable / traceable cost to Department A are those that are hundred percent related to Department A. In this example, we saw that supervisor salary is the only cost that is hundred percent related to Department A. Likewise Worker's salary is also relateable to Department B. Whereas the rental cost and electricity bills are not directly attributable to these departments. So this means the manufacturing costs that are directly traceable are those that hundred percent relates to the manufacturing departments.
I believe the answer might be b and c:
Protective tariffs<span> are a tool countries use to protect domestic industries. They can take the form of taxes, duties, fees, or other restrictions on imported goods. The purpose of </span>protective tariffs<span> is to foster the growth of local industries and protect them from a flood of cheap foreign goods. </span>
Answer:
The correct options are option C and Option D.
Explanation:
Lets look at each option in turn and evaluate whether they are correct or incorrect
Option A: Incorrect. This can be understood by thinking in terms of the classic demand and supply of a given item. If the company issues more shares, there will be a greater amount of shares in the market for a potential investor to buy. This additional supply of shares will put a downward pressure on the price of the shares which will cause the share price to decrease.
Option B: Incorrect. When a company issues shares to raise money, it is known as equity finance. By doing so, the company is increasing its capital which is recorded in the balance sheet under the heading of "share capital". Another statement that will be impacted is the cash flow statement under the heading of cash flow from financing activity. The income statement will not be impacted. If Sam purchases shares from another investor, the company's statements will not be impacted.
Option C: Correct. Expectations of a recession that reduce corporate profits for make investors expect a lower return on investment if they invest in a corporation's shares. This will dampen the demand, thereby decreasing the price.
Option D: Correct. An investor measures the opportunity cost of an investment by generally comparing it to the risk free return that they can get on US bonds. So the investor can alternatively invest in US govt instruments.
Option E: Incorrect. A bond maturing 30 years from now will carry a DIFFERENT interest rate due to the varying tenor. The tenor of a bond affects the risk profile of an investment in the bond which makes bonds of differing maturities offer different returns in line with expectations concerning economic performance.
Answer:
B) The sole criterion for Joanna's promotion was her effectiveness in meeting individual targets.
Explanation:
Joanna wants to guide her sbordinates in executing various projects but they are not proactively coming to her for advise. This indicates that before her promotion she was very good at doing work individually and most likely did not work collectively to achieve results.
Based on this background tlshe was promoted on the basis of her individual efforts and her staff are not comfortable coming to her for guidance, since this was not her style before promotion.
Her approachable nature in building a team would not have been a criteria, if not it would have resulted in greater request for guidance from subordinates.
<u>Full question:</u>
Managers at Flavors, a restaurant chain, train their employees such that in the absence of employees, someone trained in the same skills can step in and do the job equally well. Thus, many modules in training are extensive as they provide employees with details of the skill sets required for different jobs. In practice, this lengthy training program does help the company as a well-trained and flexible workforce is at their disposal at all times. The managers at Flavors use ________.
A. job sharing
B. vertical enhancement
C. flextime
D. job rotation
E. telecommuting
<u>Answer:</u>
The managers at Flavors use job rotation
<u>Explanation</u>:
Job Rotation is an administration approach where employees are stirred within two or more jobs at fixed intervals of the chance to show them to all verticals of an association. It is a well-planned system to overcome the monotony of performing the same kind of job every day and examine the unknown potential of an employee.
By alternating their jobs, you improve balance the uncertainty of exhaustion. If an employee leaves you to hold other employees competent in reaching the left employee’s tasks.
