Answer:
ARR or Payback
Explanation:
Here are the options to this question
Multiple Choice
BET or IRR
ARR or Payback
NPV or IRR
NPV or Payback
BET or NPV
Accounting rate of return = Average net income / Average book value
Average book value = (cost of equipment - salvage value) / 2
Payback calculates the amount of time it takes to recover the amount invested in a project from it cumulative cash flows
Payback period = Amount invested / cash flow
The NPV and IRR considers the time value of money by discounting the cash flow at discount rate.
Net present value is the present value of after tax cash flows from an investment less the amount invested.
Internal rate of return is the discount rate that equates the after tax cash flows from an investment to the amount invested
Complete Question:
Determine the utilization and the efficiency for each of these situations:
a. A loan processing operation that processes an average of 7 loans per day. The operation has a design capacity of 10 loans per
day and an effective capacity of 8 loans per day.
b. A furnace repair team that services an average of four furnaces a day if the design capacity is six furnaces a day and the
effective capacity is five furnaces a day.
c. Would you say that systems that have higher efficiency ratios than other systems will always have higher utilization ratios than
those other systems? Explain.
Explanation:
It's not (true) actually. Whether the design capacity is comparatively (high), the utilisation could be (low) even though the efficiency was (high).
Utilisation = Output / Design capacity = 
x 100%
Efficiency = Output / Effective capacity = 
Utilisation = 
Efficiency = 
U = 1000/2000
e = 1000/1000
Answer:
The journal entry is as follows:
Retained earnings A/c Dr. $18 million
To common stock $0.30 million
To capital paid in excess A/c $17.70 million
(To record the stock dividend issued at 1%)
Working notes:
Shares issued = 1% of 30 million
= 0.30 million
Retained earnings:
= 0.30 million × $60 per share
= $18 million
Common stock:
= 0.30 million × $1 par value
= $0.30 million
Capital paid in excess:
= Retained earnings - Common stock
= $18 million - $0.30 million
= $17.7 million
Answer:
A) Sell short 100 ABC at 69.45 Stop
Explanation:
When an order is placed below the market (OBLOSS - Open Buy Limits Open Sell Stops) it will be adjusted on the specialist's book for distributions on ex date. This open sell stop order = $70 - $0.55 (dividend) = $69.45
So the adjusted order will be: Sell short 100 ABC at 69.45 stop.
Answer:
<em><u>External recruitment.</u></em>
Explanation:
External recruitment is a strategic process that the corporate human resources sector uses to select out-of-company candidates with qualified profiles to fill available jobs within the organization.
Companies often use varied sources to select candidates, the most common being talent banks, job fairs, recruitment sites, newspapers and more.
The biggest benefits an organization can derive from performing an external recruitment process are greater choice among candidates, talent renewal, increased competitiveness by hiring a top talent and increasing diversity among professionals.
