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Darina [25.2K]
3 years ago
14

O índice de mortalidade das micro e pequenas empresas brasileiras, nos primeiros anos de existência, atinge percentuais não desp

rezíveis, o que tem sido motivo de análise e discussão em vários âmbitos da sociedade, do meio acadêmico ao empresarial. Esse retrospecto não é uma particularidade das empresas brasileiras. Mesmo nos Estados Unidos, país referência em empreendedorismo e criação de pequenas empresas de sucesso, a mortalidade das chamadas startups também é alta, chegando a índices acima de 50% em algumas áreas de negócio. Assim, é recomendado a realização do plano de negócios. DORNELAS, J. C. A.O empreendedorismo na prática: mitos e verdades do empreendedor de sucesso. Rio de Janeiro: Elsevier, 2007. (Adaptado). Sobre a etapa do sumário executivo, assinale a alternativa correta.
Business
1 answer:
Dominik [7]3 years ago
7 0

Explanation:

The text reads;

"The mortality rate of Brazilian micro and small companies, in the first years of existence, reaches not insignificant percentages, which has been the subject of analysis and discussion in various areas of society, from the academic to the business world. This retrospect is not a particular feature of Brazilian companies. Even in the United States, a reference country in entrepreneurship and the creation of successful small companies, the mortality of so-called startups is also high, reaching rates above 50% in some business areas. Therefore, it is recommended to carry out the business plan. DORNELAS, J. C. A. Entrepreneurship in practice: myths and truths of the successful entrepreneur. Rio de Janeiro: Elsevier, 2007. (Adapted).

On the stage of the executive summary, check the correct alternative."

I could infer you are required to right a business plan.

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When a GEM Manufacturing experienced a slowdown in sales, it laid off the two employees with the poorest attendance. One of the
AveGali [126]

Answer:

the layoffs were instances of employment at will

Explanation:

GEM Manufacturing's defense would most likely be that the layoffs were instances of employment at will.

Employment at will is a situation where a worker may be dismissed by an employer for any reason that may not be illegal and at anytime.

The Employers, in this question for example, terminated the relationship because of slowdown in sales. And this action affected the two employees with poorest attendance.

7 0
3 years ago
What 3 sources that offer specialized information on records management
Arada [10]

The correct answer to this open question is the following.

Although there are no options attached, we can say the following.

The three sources that offer specialized information on records management are accounting records, legal records, and personal records.

Keeping records in management is a very important activity that can prevent many hardships and sufferings.

When a manager keeps records correctly, it knows what to look for, where, why, and as soon as possible. Information is a key resource in companies, so knowing where to find it is of the utmost importance.

Legal records and accounting records are the foundation of corporations. Personal records help us to better control our personal information when needed or helps the Human Resources department to properly manage our information as employees.

4 0
3 years ago
Ramirez Company sells a product for $80 per unit. The variable cost is $60 per unit, and fixed costs are $4,850,000. Determine (
labwork [276]

Answer:

  • (A) Break even will be $19,400,000  or 242,500 units
  • (B) Target profit in sales units will be 267,500 units

Explanation:

Break Even Point (dollars) = Fixed Cost / contribution margin ratio

Break Even Point (units) = Fixed Cost / contribution margin per unit

Contribution Margin Unit = Sales Price - Variable Cost = 80 - 60 = 20

Contribution Margin Ratio = Contribution per unit / Sales Price = 20 / 80 = 0.25

Break even will be $19,400,000  or 242,500 units

<u>Remember: </u>

Contribution Margin will be sales minus variable cost

while the ratio is doing the contribution over the sales price

Trget profit (units) = target profit  / contribution per unit +BEP =

                                  500,000/20 + 242,500 = 267,500

or      (target profit + fixed cost)   / contribution margin per unit =

                    (4,850,000 + 500,000) / 20  =  267.500

<u>Remember:</u>

Target profit always must be higher than BEP (break-even point) If not, either or both are wrong, because in order to make gains, first you need to pay the fixed cost (BEP) so target profit number needs to be higher than that, always.

4 0
3 years ago
Gena Manufacturing Company has a fixed cost of $259,000 for the production of tubes. Estimated sales are 153,400 units. A before
blondinia [14]

Answer:

$2.51

Explanation:

Gena Manufacturing Company calculation for contribution margin unit

Using this formula

Fixed cost + Tax profit/Estimated sales units

Let plug in the formula

Where:

Fixed cost =$259,000

Tax profit=$126,034

Estimated sales units=153,400

Hence:

(259,000 + 126,034) / 153,400

=$385,034/153,400

= $2.51

Therefore the contribution margin that is required to attain the profit target will be $2.51

8 0
3 years ago
The company uses the absorption costing approach to cost-plus pricing described in the text. The pricing calculations are based
son4ous [18]

Answer:

$81.96 per unit

Explanation:

For computing the selling price using the absorption costing approach we need to do the following calculations which are shown below:

Unit Product Cost = Direct materials + Direct labor + Variable manufacturing overhead + Fixed manufacturing overhead

= $26.50 + 15.50 + 3.70 + [$156,71,400 ÷ 97,000 Units]

= $26.50 + 15.50 + $3.70 + $16.20

= $61.90

Now

Selling and administrative expenses  is

=$1,540,000 + [97,000 Units × $3.60]

= $1,540,000 + 349,200

= $1,889,200

And,

Markup on absorption cost

= [(Investment × Return on Investment) + Selling and administrative expenses] ÷ (Number of units × unit product cost)

= [($380,000 × 15%) + 1,889,200] / [97,000 × $61.90]

= $19,46,200 ÷ 60,04,300

= 0.3241 or  32.41%

So,

The selling price based on the absorption costing approach

= Unit product cost × (1 + Markup on absorption cost)

= $61.90 per unit × (1 + 0.3241)

= $81.96 per unit

5 0
4 years ago
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