EPS is Net Income attributed to shareholders divided by no. of shares outstanding. The dividend on preferred stock is subtracted from net income before calculating earnings per share (EPS). Following is the formula for Earnings per share
EPS = (Net Income – Preferred Dividend)/ No. of common stocks outstanding
= ($611,000 - $84,000)/ 303,000
= $1.74
Therefore, earnings per share would be $1.74.
Answer:
24,000 units
Explanation:
Given:
Budgeted sales for January = 30,000
Budgeted sales for February = 20,000
Opening inventory in January = 7,500
Desired ending inventory = 20% of sales in February
= 0.2 × 20,000
= 4,000 units
Units required in January = 30,000 + 4,000
= 34,000 units
Units to be produced in January = 34,000 - opening inventory
= 34,000 - 7,500
= 26,500 units
Budgeted sales for February = 20,000
Budgeted sales for March = 40,000
Opening inventory in February is closing inventory of January = 4,000
Desired ending inventory = 20% of sales in March
= 0.2 × 40,000
= 8,000 units
Units required in February = 20,000 + 8,000
= 28,000 units
Units to be produced in February = 28,000 - opening inventory
= 28,000 - 4,000
= 24,000 units
Ok thanks so much for your i i for a while and i is going there for the rest of
Answer:
Management refers to the ability or art of setting objectives, organizing, motivating the people resources, devising systems of measurement, and building human capacity towards the attainment of all organization objectives.
Explanation:
1. Defining Objectives: This flows down from the Founder and Chief Vision Officer. The objectives of an organization is the purpose for which an organization was set up. An example could be to give people living with a disability the opportunity to live inclusively, attaining their highest selves.
2. Organizing: When objectives are taken and put in form of goals, these goals are devolved through to management in the form of achievable tasks who then delegate them to staff. The process of ensuring that each staff know their tasks, who they are accountable to, and work together harmoniously is called Organising.
3. Motivating team: It is not enough to have human resources. It is critical that they be willing to work together, harmoniously and happily. This way, the company enjoys the highest performance possible.
4. Defining Performance Indicators
What is not measured can not be managed. Performance Indicators are systems of measurement that enable the organization to keep track of whether or not the goals are being met and in what measure they are.
5. Building Capacity
Organizations that build leaders the fastest are the ones that win. Building human capacity is the equivalent of upgrading machinery or opting for higher manufacturing technology in the industrial age. People are able to solve problems to the extend that they know how to. The more they know, the better and faster they are at solving such problems. Hence, increasing organizational competency and effectiveness.
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