Answer:
The answer is: Bargaining power of suppliers
Explanation:
Michael Porter developed his Five Forces Framework as a management tool for analyzing competition. It is divided into:
- Threat of new entrants
- Threat of substitutes
- Bargaining power of customers
- Bargaining power of suppliers
- Competitive rivalry
Bargaining power of suppliers: Pressure suppliers can exert on its costumers (individuals or organizations) by raising prices, lowering quality, or reducing availability of their products. When suppliers are strong enough to pressure their customers, usually the buyers will end up paying higher costs due to; higher prices, lower quality or reduced availability of the product.
In this case, since ABC Pharmaceutical is the leader in cancer fighting drugs, they will use their dominant supplier position to raise the price of their product affecting their customers (patients, insurance companies, other health care organizations).
Answer:
Explanation: Journal Entries for the sale.
DR: Bank/Cash. $800,000
CR: Sales. $783,000
CR: Warranty on sales. $17,000
Being sales of 200 color printers at $4,000 per piece.
DR: warranty expense. $330
CR: Warrant on sales. $330
Being actual expense incurred on warranty for year 2020
Question Completion:
A. More than the effective interest.
B. Less than the effective interest.
C. Equal to the effective interest.
D. More than if the bonds had been sold at a premium
Answer:
When bonds are issued at a discount and the effective interest method is used for amortization, at each subsequent interest payment date, the cash paid is:
B. Less than the effective interest.
Explanation:
This cash payment is the product of the bond's face value multiplied by the coupon rate. The interest expense is increased by the amortized portion of the discount for the particular period. This means that the interest expense will be higher than the cash payment for interest because of the discount granted at issuance. And the interest expense is the product of the outstanding debt multiplied by the effective interest rate.
Answer:
The correct answer is A.
Explanation:
Giving the following information:
On October 1, 2014, Mann Company places a new asset into service. The cost of the asset is $80,000 with an estimated 5-year life and $20,000 salvage value at the end of its useful life.
Annual depreciation= (original cost - salvage value)/estimated life (years)
Annual depreciation= 60,000/5=12,000
3 months depreciation= 12,000/12*3= 3,000
Answer:
The correct answer is behaviorally-related.
Explanation:
The professional behavior of each of the people who perform sales functions. Specific behaviors and characteristics appear. The purpose of facilitating or promoting the substantial improvement of the ability to sell. You can describe the behavior of sellers with human temperaments.
Sellers according to human temperaments:
- The aggressive
- The elegant
- The frantic
- The slow and quiet
- Friendly
You don't necessarily have to be aggressive to succeed in sales. And it gives ideas on how sellers of other temperaments can take advantage of their qualities. A very logical idea to be more successful. The seller of any temperament must learn to change his basic behavior, and adapt it according to the circumstances.