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Sladkaya [172]
3 years ago
15

A resource constraint can be exploited using CCPM methodology by: Determining the priority among projects for access to the drum

. Resolving any conflicts if the creation of the capacity constraint buffers adversely affects the drum schedule. Scheduling each project to start based on the drum schedule. Designating the critical chain as the chain from the first use of the constraining resource to the end of the project.
Business
1 answer:
irina [24]3 years ago
3 0

Answer:

Determining the priority among projects for access to the drum.

Explanation:

An Israeli physicist named, Eliyahu M. Goldratt developed the Critical Chain Project Management (CCPM) and introduced it in his book "Critical Chain" in 1997.

The CCPM is a project management methodology used by managers to better manage a project. The CCPM ensures that the project plan is feasible and immune from any uncertainty or statistical fluctuations.

In the CCPM activity network, there are no milestones and all non-critical activities are performed as late as possible.

A resource constraint can be exploited using Critical Chain Project Management (CCPM) methodology by determining the priority among projects for access to the drum (a system wide constraint).

CCPM adopts the use of drum buffers, so as to ensure extra safety is applied to a project immediately before using constrained resource.

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In its first year of existence (year 1), SCC corporation (a C corporation) reported a loss for tax purposes of $30,000. How much
devlian [24]

Answer:

SCC won't pay any tax

Explanation:

Their loss of $30,000 in year 1 will be unused and made available to counterbalance the total generated earnings in year 2.

The $20,000 earnings in year 2 can be used to counterbalance the whole taxable income; so, SCC will not pay pay tax. SCC will have a ($10,000) loss carryover available for year 3 and beyond

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3 years ago
What is business communication
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Kahn Company paid $240,000 to purchase a machine on January 1, Year 1. During Year 3, a technological breakthrough resulted in t
Serga [27]

Answer:

Yes, the machine should be replaced

Explanation:

The calculation is given below:

<u> Particulars              old Machine            New machine </u>

Purchase price                                       $300,000

Less:

Salvage value                                        -$80,000

Operating cost         $400,000              $144,000

                          ($100,000 × 4 )        ($36,000 × 4)

Total cost                 $400,000                $364,000

Hence, the financial advantage is

= $400,000 - $364,000

= $36,000

As there is a financial advantage of $36,000 therefore the old machine would be replaced with the new machine

4 0
3 years ago
Sadler Corporation purchased equipment to be used in manufacturing. The purchase was made at the beginning of 2015 by paying cas
beks73 [17]

Answer:

a) Debit Depreciation expense  $14,000

   Credit Accumulated depreciation  $14,000

Being entries to record depreciation expense for 2016

b) Debit Depreciation expense  $26,666.67

   Credit Accumulated depreciation  $26,666.67

Being entries to record depreciation expense for 2017

The effect of a change in estimate is a reduction of the annual depreciation from $14,000 to $26,666.67 (increase of $12,666.67) annually

Explanation:

Depreciation is the systematic allocation of the cost of an asset to the income statement over the estimated useful life of that asset.

It is determined as the depreciable value of the asset over the estimated useful life of the asset where the depreciable value is the difference between the cost and salvage value of the asset

Mathematically,  

Depreciation = (Cost - Salvage value)/Estimated useful life

Annual depreciation

= (150,000 - 10,000)/10

= $14,000

At the beginning of 2017,

Net book value of asset

= $150,000 - 2($14,000)

= $124,000

If  Sadler concluded that the total useful life of the equipment will be 8 years rather than 10, and that the residual value will be zero.

Depreciation expense for 2017

= $124,000/6

= $26,666.67

5 0
3 years ago
To make a skirt out of fabric, Connie needs 1 3/4 yards of fabric. If Connie bought 10 1/2 yards of fabric at a sale, how many s
erastovalidia [21]

Answer:

6 skirts

Explanation:

Given

1\ Skirt = 1\frac{3}{4}\ fabric

Required

Number of skirts for 10\frac{1}{2}\ fabric

Represent the required number of skirts by x

<em>To solve for this, we simply divide </em>10\frac{1}{2}<em> by </em>1\frac{3}{4}<em></em>

x = 10\frac{1}{2} / 1\frac{3}{4}

Convert to mixed numbers

x = \frac{21}{2} / \frac{7}{4}

Rewrite as multiplication

x = \frac{21}{2} * \frac{4}{7}

x = \frac{21 * 4}{2 * 7}

x = \frac{84}{14}

x = 6

<em>Hence, she could make 6 skirts</em>

7 0
3 years ago
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