Answer:
b. Reengineering
Explanation:
Business Process Reengineering or Business Process Redesign (BPR) involves radical overhaul of company's core business processes, work, jobs, etc to achieve radical performance improvement in terms of quality of service, cost reduction, productivity etc. Company's start from zero and re-think all the processes.
<em>Restructuring:</em> It is significant change made to operational process or structure of a company when the company is facing financial pressure.
For Example Debt Restructuring involves change in terms of debt and creating a way to pay off debt.
<em>Downsizing:</em> Downsizing involves terminating multiple employees at the same time to save money.
<em>Delayering:</em> It is a way to remove one or more levels of hierarchy from the organisational structure. It is a way to flatten the organisation's structure.
<em>Recruiting:</em> It is process of finding and hiring the qualified and suitable people for a given job.
Answer:
Generational Cohort
Explanation:
Generational Cohort is the theory, that suggest or states that the several or multiple generations were distinguished grounded on the particular time periods into which the people or an individual were born and the time periods they grew up.
In short, it is defined as the groups of people who were born during a particular time or at the same time. So, the digital natives who grew up in the environment which is technology enriched are known as the generational cohorts.
Answer:
Different countries have different advertising/promotional laws. Plus you have no target market if you're creating a promotional message to use for all countries. Also, assuming if your promotional message inspired, say a person in Africa, a person in Russia, a person in China, and a person in Japan bought a product from your promotion, you would have to ship to all of those countries with extreme shipping rates.
Answer:
Cost of units completed = $176,528
Workings are attached:
Explanation:
Equivalent unit of production
An equivalent unit of production is an expression of the amount of work done by a manufacturer on units of output that are partially completed at the end of an accounting period. Basically the fully completed units and the partially completed units are expressed in terms of fully completed units.
Equivalent units are used in the production cost reports for the producing departments of manufacturers using a process costing system. Cost accounting textbooks are likely to present the cost calculations per equivalent unit of production under two cost flow assumptions: weighted-average and FIFO.
Conversion costs
Conversion costs is a term used in cost accounting that represents the combination of direct labor costs and manufacturing overhead costs. In other words, conversion costs are a manufacturer's product or production costs other than the cost of a product's direct materials.
Expressed another way, conversion costs are the manufacturing or production costs necessary to convert raw materials into products.
The term conversion costs often appears in the calculation of the <u>cost of an</u> <u>equivalent unit in a process costing system.</u>
For the sake of this question, we will be determining the <u>equivalent units of production:</u>
- Units completed and transferred subject to material and conversion costs
- Units in the closing inventory subject to material and conversion costs
- We will then calculate the cost per units with respect to material and conversion costs for the equivalent units.
- These cost per units will enable us to determine the cost of items completed.