Answer:
<em>Run a recoverability test and then a fair value test.</em>
Explanation:
Business assets with a loss of value are subject to impairment tests to assess and identify the magnitude of the loss.
<em>Measuring the magnitude of the loss requires two steps:</em>
- Performing a recoverability check is to decide whether an impairment loss occurred by determining whether the future value of the undiscounted cash flows of the asset is less than the asset's book value. If the cash flow is less than the value of the book, the loss will be assessed.
- Measure the cost of damage by measuring the difference between the book value and the asset's market value.
Answer:
Source processes
Explanation:
The SCOR model looks at a firm´s supply chain activities in three levels of increasing detail. Level 1 views SCM activities as being structured around five core management processes including <u>Source processes</u> which are processes that procure goods and services to meet planned or actual demand.
Supply chain operations reference (SCOR): It is a strategic planning tool that helps in identifying, improving and communicating supply chain management decisions within the company. It is a continuous improvement process and establishing a benchmark for the industry. It also works to develop a business process for satisfying customer´s demand. SCOR is based on five management process:
- Plan
- Sources.
- Make.
- Deliver.
- Return.
Source process: This process of supply chain management is defined as steps to procure goods and services to meet the requirement for infrastructural arrangements.
Answer:
10.12%
Explanation:
Wacc = (D / V)rd (1 - t) + (E / V) re
(D/V) = 0.3
Rd = before tax cost of debt = 5.5%
T = tax rate = 30%
(E / V) = 0.7
Re = marginal cost of equity = 12.8%
= (0.3 x 5.5% × 0.7) + (0.7 x 12.8%) = 1.155% + 8.96% = 10.12%
I hope my answer helps you
Answer:
The correct answer is "the company has not budgeted sufficient funds for training".
Situational constraints are the factors that affect the behavior and performance in a negative way by placing limitation on personal attributes and motivation. Example - lack of equipment, money, material, etc. In this scenario, employees and supervisors are eager to learn about using new technology but the only constraint that is likely to stand in a way meeting the objective is that the company has not budgeted sufficient funds for training.
Im not even in business and I know it is a balance sheet