प्रबंध की विशेषताएं क्या है?

Are leadership and management the same thing?

Fiesta28 [93]

No I think that in order to be a management you have to be a leader. If your a manager then your leading your employees if your not a leader you can’t properly do the manager job.

8 0

2 years ago

Belmain Co. expects to maintain the same inventories at the end of 20Y7 as at the beginning of the year. The total of all produc

Pavlova-9 [17]

Answer:

Part a 

Belmain Co.

Estimated Income statement for the year ended 2017.

Sales ($240 x 12,000) $2,880,000

Less Variable Costs :

Direct Materials ($50.00 x 12,000) ($600,000)

Direct Labor ($30.00 x 12,000) ($360,000)

Factory Overheads ($6.00 x 12,000) ($72,000)

Sales Salaries and Commissions ( $4.00 x 12,000) ($48,000)

Miscellaneous selling expenses ( $1.00 x 12,000) ($12,000)

Supplies ($4.00 x 12,000) ($48,000)

Miscellaneous administrative expenses ($1.00 x 12,000) ($12,000)

Contribution $1,728,000

Less Fixed Expenses :

Factory overhead ($350,000)

Sales salaries and commissions ($340,000)

Advertising ($116,000)

Travel ($4,000)

Miscellaneous selling expense ($2,300)

Office and officers’ salaries ($325,000)

Supplies ($6,000)

Miscellaneous administrative expense ($8,700)

Net Income ( Loss) $576,000

Part b

0.6 or 60 %

Part c

Break-even sales (units) = 8,000

Break-even sales (dollars) = $1,920,000

Part d

See attachment

Part e

Margin of safety in dollars = $960,000

Margin of safety in percentage = 33.3 %

Part f

Operating Leverage = 3.00

Explanation:

Income Statement :

Sales - Expenses = Income

Note : I have separated Variable and Fixed Expenses

Contribution Margin ratio :

Contribution Margin ratio = Contribution ÷ Sales

= $1,728,000 ÷ $2,880,000

= 0.6 or 60 %

Break-even sales ( units and dollars) :

Break-even sales (units) = Fixed Costs ÷ Contribution per unit

= $1,152,000 ÷ $144.00

= 8,000

Break-even sales (dollars) = Fixed Costs ÷ Contribution margin ratio

= $1,152,000 ÷ 0.60

= $1,920,000

Margin of safety in dollars and as a percentage of sales :

Margin of safety in dollars = Expected Sales (dollars) - Break-even sales (dollars)

= $2,880,000 - $1,920,000

= $960,000

Margin of safety in % = (Expected Sales - Break-even sales ) ÷ Expected Sales

= $960,000 ÷ $2,880,000

= 33.3 %

Operating leverage

Operating Leverage = Contribution ÷ Earnings Before Interest and Tax

= $1,728,000 ÷ $576,000

= 3.00

3 0

2 years ago

Cullumber Company had a beginning inventory on January 1 of 75 units of Product 4-18-15 at a cost of $18 per unit. During the ye

lora16 [44]

Answer:

Weighted average:

EI: 2,290

COGS: 9, 160

LIFO

EI: 2,400

COGS: 9,050

FIFO

EI: 3,000

COGS: 8,450

Explanation:

beginning 75 units at $ 18 = $ 1,350

Mar. 15 200 units at $21 = $ 4,200

Sept. 4 175 units at $24 = $ 1,800

July 20 125 units at $22 = $ 2,750

Dec. 2 50 units at $27 = $ 1,350

total units: 625 units cost of goods available: 11,450

average cost: 11,450/625 = $ 18.32 per unit

inventory units: 625 - 500 = 125 units

Weighted average:

EI: 125 x $18.32 = 2,290

COGS: 500 x $18.32 = 9, 160

500 units were sold

LIFO:

last units are sold while frist are inventory

ending inventory

beginning 75 units at $ 18 = $ 1,350

Mar. 15 50 units at $21 = $ 1,050

Total 2,400

COGS: available - ending inventory

11,450 - 2,400 = 9,050

FIFO

first units are sold while last are inventory

Dec. 2 50 units at $27 = $ 1,350

July 20 75 units at $22 = $ 1,650

Total 3,000

COGS: available - ending inventory

11,450 - 3,000 = 8,450

7 0

3 years ago

Your company currently has $ 1 comma 000 par, 6 % coupon bonds with 10 years to maturity and a price of $ 1 comma 078. If you w

Stella [2.4K]

Answer:

The next coupon rate that is needed to set is 5.00%

Explanation:

Solution

Recall that:

Your company presently has =$1,000 par

Coupon bonds = 6%

Maturity = 10 years

The next step is to find the coupon rate that is needed or required to set.

Now,

The number of semi annuals to maturity, NPER = (10 YEARS * 2)= 20

Semiannual coupon payments, PMT = ($1000 * 6%/2) = $30

The current selling price per bond (FV) = $1078

The maturity value at the end is = $1000

The semiannual compound type, = 0 (It is 0 if compounded at the end of each semiannual and is 1 if compounded at the start of each semiannual)

Semi annual interest rate is = 2.5%

Thus,

The number of semi annuals in a year is = 2

The annual coupon rate of bonds (new) = 2/50 % * 2

= 5.00%

It is important to note that the semi annual coupon rate is computed suing the excel function rate (nper, pmt, pv, fv, type),

Whereby

PV =1078

NPR = 20

PMT =30

FV = 1000

TYPE = 0.

3 0

3 years ago

What type of financial aid does not require you to pay money back

9966 [12]

Section 8 does not require you to pay them back

8 0

3 years ago

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प्रबंध की विशेषताएं क्या है?​

प्रबंध की विशेषताएं क्या है?