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Korvikt [17]
3 years ago
13

The main functions of human resource management can be categorized into ... A. Line function, management functions, and employee

functions. B. Specialized functions and generalized functions. C. Staff functions, line functions, and coordination functions. D. Labor functions, coordinate functions, and general functions.
Business
1 answer:
babymother [125]3 years ago
5 0

Answer:

C. Staff functions, line functions, and coordination functions

Explanation:

Human resource management functions may be classed into : line functions which involves the segment charged with the transition of an organization directly into its daily operational activities such as production, selling marketing and other customer service activities. The Staff functions of the human resource Management refers to advisory support on various activities of the organization which has to do with staffing, recruitment.

Coordination function involves the implementation of strategies which ensures synergy between various departments ensuring the adopting of best strategy to ensure maximum output.

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The comparative statements of Carla Vista Co. are presented here.
Irina18 [472]

Answer:

Carla Vista Co.

(a) Earnings per share = $3.57

(b) Return on common stockholders’ equity = 34.31%

(c) Return on assets = 19.79%

(d) Current ratio = 1.82

(e) Accounts receivable turnover = Net Sales/Average Receivable = 16.18 times

(f) Average collection period = 365 Days /Average Receivable Turnover ratio = 22.56 days

(g) Inventory turnover = Cost of goods sold/Average Inventory = 8.68 times

(h) Days in inventory = 42.05 days

(i) Times interest earned = 3.46 times

(j) Asset turnover = 1.81

(k) Debt to assets ratio = Total Debt/Total Assets = 42.31%

(l) Free cash flow = Cash from Operations - Capital Expenditures = $116,000

Explanation:

a) Data and Calculations:

CARLA VISTA CO.

Income Statements

For the Years Ended December 31

                                                               2017          2016

Net sales                                          $1,897,540   $1,757,500

Cost of goods sold                            1,065,540     1,013,000

Gross profit                                          832,000       744,500

Selling and administrative expenses 507,000       486,000

Income from operations                     325,000      258,500

Other expenses and losses:

Interest expense                                   24,000        22,000

Income before income taxes              301,000      236,500

Income tax expense                             94,000        75,000

Net income                                      $ 207,000    $ 161,500

CARLA VISTA CO.

Balance Sheets

December 31

Assets                                                            2017           2016

Current assets

Cash                                                           $ 60,100     $ 64,200

Debt investments (short-term)                    74,000        50,000

Accounts receivable                                   124,800      109,800

Inventory                                                     128,000       117,500

Total current assets                                  386,900      341,500

Plant assets (net)                                      659,000     530,300

Total assets                                          $1,045,900    $871,800

Liabilities and Stockholders’ Equity

Current liabilities

Accounts payable                                 $ 167,000     $152,400

Income taxes payable                               45,500        44,000

Total current liabilities                             212,500      196,400

Bonds payable                                        230,000      210,000

Total liabilities                                         442,500     406,400

Stockholders’ equity

Common stock ($5 par)                        290,000     300,000

Retained earnings                                  313,400      165,400

Total stockholders’ equity                    603,400     465,400

Total liabilities and

  stockholders’ equity                     $1,045,900    $871,800

Net cash provided by operating activities for 2017 = $251,000

Capital expenditures = $135,000,

2017 Ratios:

(a) Earnings per share = $207,000 ($ /58,000 shares) = $3.57

(b) Return on common stockholders’ equity = $207,000/$603,400 * 100 = 34.31%

(c) Return on assets = $207,000/$1,045,900 * 100 = 19.79%

(d) Current ratio = $386,900/212,500 = 1.82

Average Receivable = ($124,800 + 109,800)/2 = $117,300

(e) Accounts receivable turnover = Net Sales/Average Receivable

= $1,897,540/$117,300 = 16.18 times

(f) Average collection period = 365 Days /Average Receivable Turnover ratio. = 365/16.18 = 22.56 days

Average Inventory = ($128,000 + 117,500)/2 = $122,750

(g) Inventory turnover = Cost of goods sold/Average Inventory = $1,065,540/122,750 = 8.68 times

(h) Days in inventory = 365/8.68 = 42.05 days

(i) Times interest earned = Earnings before interest & taxes / Tax expense = $325,000/$94,000 = 3.46 times

(j) Asset turnover = Net Sales/Assets = $1,897,540/$1,045,900 = 1.81  

(k) Debt to assets ratio = Total Debt/Total Assets =  $442,500/$1,045,900 * 100 = 42.31%

(l) Free cash flow = Cash from Operations - Capital Expenditures = $251,000 - $135,000 = $116,000

8 0
2 years ago
Jon was hired as a new manager and worked closely with Christine, a supervisor who had worked for the company for over a decade.
postnew [5]

Answer:

i. The training method was on-the-job training.

ii. Christine's performance error was stereotyping.

Explanation: On-the-job training is a learning process in which a worker is trained on how to perform certain tasks by actually doing those tasks, where an experienced colleague, supervisor or manager will usually serve as the trainer.

Stereotyping is the act for generalizing a particular category of people, it is having an expectation of a person or group of persons that they might behave or act in a certain way.

Christine in the scenario above, has ranked Jon using a stereotype that he is young new to the job, therefore that is the reason why he did not perform well or up to standard.

6 0
3 years ago
E7-16 (Transfer of Receivables with Recourse) Beyoncé Corporation factors $175,000 of accounts receivable
alukav5142 [94]

Answer:

a. Transfer or receivables with recourse should be recorded as a sale only when the following conditions are met:

  • The future economic benefits of the receivables have been surrendered by the transferor.
  • The transferor's obligation under the recourse provision can be reasonably estimated.
  • The transfer can require the transfer to repurchase the receivables.

b. attached as a dcoument of excel.

Explanation:

Entry journal corporation for beyonce Corporation in document attached.

Download xlsx
5 0
3 years ago
The contrast error is committed when the rates rate people:
serious [3.7K]

Answer:

d) relative to others instead of against performance standards.

Explanation:

Contrast error is one that occurs during performance rating where a person is not rated objectively, but against previous people who performed good or badly.

The person's ratings is affected negatively or positively.

A person that performs well subconsciously sets a benchmark in the mind of the rater, and he now rates future participants based on this benchmark and not on performance standards that have been set.

5 0
3 years ago
Belinda has found a business opportunity she believes will be​ successful, but there are already a couple companies in that mark
Pavel [41]

Answer: Option D              

Explanation: Competitive advantage refers to situation when an organisation gets favorable advantage in the market over its competitors.

   In the given case, Belinda is trying to establish business in the industry which already has heavy competition. Therefore, if she wants to establish a customer base, she must need some competitive advantage so that she can operate with low profits initially.

Hence from the above we can conclude that the correct option is D.  

6 0
3 years ago
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