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2 years ago

If _ is constrained, we should __ the staffing level to lower capacity.

1 answer:

4 0

Capacity is constrained when demand exceeds supply and the flow rate is equal to process capacity. The capacity constraint<span> is a factor that prevents a business from achieving more output. </span><span>
If capacity is constrained, we should raise the staffing level to lower capacity.</span>

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At the end of its first year of operations, shapiro's consulting services reported net income of $27,000. they also had account

Otrada [13]

Answer: $11,200

Explanation:

Using the accounting equation:

(Total Assets) = (Total Liabilities) + (Total Capital)

So,

(Total Liabilities) = (Total Assets) - (Total Capital) (1)

Based on equation (1), in order to compute for the total liability, we need to compute the total assets and total capital.

At the end of the first year, the following are the assets Shapiro's consulting services (together with the amount):

Cash: $16,000
Office Supplies: $3,200
Equipment:    $24,000
Accounts Receivable: $8,000
TOTAL ASSETS $51,200

Note that the total assets is obtained by adding the amount (or value) of the all the assets listed above.

Since the net income is an increase (or decrease if it's a net loss) of capital, we classify net income as capital. In particular, the net income of Shairo's at the end of first year adds to the capital at the start of first year.

Moreover, the withdrawal of money by the owner also decreases the capital.

Thus, the total capital at the end of first year is calculated as follows:

Capital (start of the year): $15,000
Net Income (end of year): $27,000
Withdrawal Amount: ($2,000)
TOTAL CAPITAL: $40,000

Note: ($2,000) means -$2,000. This notation is used in accounting.

Hence using equation (1), the total liabilities at the end of first year is given by

(Total Liabilities) = (Total Assets) - (Total Capital)
= $51,200 - $40,000
Total Liabilities = $11,200

7 0

2 years ago

1. Why might social business be especially useful for global companies?2. What were some of the benefits that IBM social tools c

Alinara [238K]

Answer:

Explanation:

Social business tools like networking and shared workspaces are important for global companies because they allow far-flung coworkers to collaborate and do their work more effectively.

2. Benefits include greater productivity, quicker decision making, and improved customer service. Every types of employees gets different benefits.

3. Cemex is a world wide company with several thousands of employees in more than 49 countries. A company-wide social network allowed employees around the globe to share ideas and collaborate with each other. This will lead to a new product creation.

4. If employees do not get good training on how to use social media, they may harm the company or its brand. If employees does not see the essence in a collaborative workplace, social initiatives may not work.

6 0

2 years ago

Portraits. Belinda, a famous portrait painter, agreed to paint Harry's portrait for $5,000. She also agreed to paint the portrai

Otrada [13]

Answer:

Fred will win because the right to receive payment could be validly assigned.

Explanation:

all contract gives room for some certain rights and duties. By an obligation, the individual whose right it is to receive payment will transfer the right to collect that same payment from the same person (obligor) to any other person (third person).

Going by the question above Belinda, the well-known portrait painter is the obligee who transfers the right to receive payments from the obligors to a third party named Fred who is stands as an assistant. It was clearly stated in the question that “Belinda also assigned to Fred the right to receive payment from Harry. Neither the contract Belinda had with Harry nor the contract she had with Michelle expressly prohibited assignment or delegation of contractual rights and duties.”

Going by this above statement then one can confirm it very clear that the payment could be assigned and receiving the payment is within Fred’s right.

6 0

2 years ago

On September 30, 2021, Athens Software began developing a software program to shield personal computers from malware and spyware

Ray Of Light [21]

Answer:

2021

Dr Research and development expense $3,600,000

Cr Cash $3,600,000

2022

Dr Research and development expense 1,500,000

Dr Software and development costs 594, 000

Cr Cash 2,094,000

B. $148,500

Explanation:

1. Preparation of the journals entry

2021

Dr Research and development expense $3,600,000

Cr Cash $3,600,000

(To record the expenses incurred on research and development)

2022

Dr Research and development expense 1,500,000

Dr Software and development costs 594, 000

Cr Cash 2,094,000

(1,500,000+594,000)

(To record the software development costs incurred)

2.Calculatation for the amortization for 2022

Using percentage of revenues method

Amortization= Current revenue/Total revenue* Software development costs

Amortization=$1,560,000/$7, 800,000*$594,000

Amortization=0.2*$594,000

Amortization=$118,800

Using straight line method

Amortization =1/Useful life* Software devel opment costs

Amortization=1/4*$594,000

Amortization=$148,500

Based on the above calculation Tmte expense amounts under straight-line method is higher . Which means that , the amortization is $148,500.

7 0

2 years ago

A nine-year project is expected to generate annual revenues of $137,800, variable costs of $82,600, and fixed costs of $11,000.

AleksAgata [21]

Answer:

Option (a) is correct.

Explanation:

Given that,

Annual revenues = $137,800,

variable costs = $82,600

Fixed costs = $11,000

Annual depreciation = $23,500

Tax rate = 34 percent

Annual Income before Taxes:

= Annual revenues - Variable cost - Fixed Costs - Depreciation

= $137,800 - $82,600 - $11,000 - $23,500

= $20,700

Net income:

= Annual Income before Taxes × ( 1 - T)

= $20,700 × 0.66

= $13,662

Annual operating cash flow:

= Net income + Depreciation

= $13,662 + $ 23,500

= $37,162

3 0

2 years ago

If _________ is constrained, we should __________ the staffing level to lower capacity.

If _ is constrained, we should __ the staffing level to lower capacity.