Sibasa Traders sells different product streams. Not all product streams were profitable during the 2021 financial year.
During the 2021 financial year, Sibasa Traders experienced varying profitability among its different product streams. Some product streams were profitable, while others may have incurred losses or were not as profitable as expected. This indicates that the financial performance of the company was influenced by the individual profitability of each product stream.
Analyzing the profitability of different product streams allows Sibasa Traders to assess the performance and viability of each stream. It helps the company identify areas of strength and weakness, enabling management to make informed decisions regarding resource allocation, product development, pricing strategies, and potential restructuring or discontinuation of underperforming streams. By evaluating the profitability of each product stream, Sibasa Traders can focus on maximizing returns from the most profitable streams while addressing any challenges faced by the less profitable ones.
To effectively manage its product streams, Sibasa Traders should conduct a thorough analysis of the factors impacting profitability, such as market demand, competition, costs, and customer preferences. This analysis can provide insights into the underlying reasons for variations in profitability and guide strategic actions to improve overall financial performance. By identifying and capitalizing on profitable product streams and addressing any issues with underperforming ones, Sibasa Traders can enhance its competitiveness and financial sustainability in the market.
Learn more about profitable here
https://brainly.com/question/1057182
#SPJ11
Sibasa Traders sells different product streams. Not all product streams were profitable during the 2021 financial year. At 31 August 2021, the financial year-end of Sibasa Traders, the following information was obtained from the entity’s accounting records:
R
Net sales: Laptops
788 313
Net sales: Tablets
600 929
Net sales: Games
325 232
Cost of sales: Laptops
529 296
Cost of sales: Tablets
692 589
Cost of sales: Games
259 017
Interest received
14 358
Settlement discount received: Laptops
15 766
Settlement discount received: Tablets
19 426
Settlement discount received: Games
15 630
Insurance
14 077
Rent paid
16 892
Calculate the gross profit/loss on the Games product line for the year ended 31 August 2021.
Question 11 (3 points) operations of $1,000,000. At the its wildcat food division. During Altman LLC has after-tax income from continu end of the year, Altman LLC decides to discont the year, this division lost $150,000 (before-tax), and the division was sold at year- end at a loss of $700,000 (before-tax). Altman LLC determines that the wildcat food division meets the strategic shift criteria. The tax rate is 21%. What is the net income as of year-end? a) $328,500 Ob) $118,500 c) $671,500 d) $150,000
Option (a), The division incurred a before-tax loss of $150,000. As a result, the after-tax loss is $118,500 [$150,000 * (1 - 0.21)]. The division was sold at a before-tax loss of $700,000. As a result, the tax benefit from the loss on disposal is $147,000 [$700,000 * 0.21].
Altman LLC's net income as of year-end is a gain of $28,500 [$118,500 + $147,000].Therefore, the correct answer is option A: $328,500.
The given question can be solved by using the formula to calculate net income as of year-end, which is as follows:Net income as of year-end = After-tax loss from division + tax benefit from loss on disposal of the division
The division incurred a before-tax loss of $150,000. As a result, the after-tax loss is $118,500 [$150,000 * (1 - 0.21)].
The division was sold at a before-tax loss of $700,000. As a result, the tax benefit from the loss on disposal is $147,000 [$700,000 * 0.21].
Altman LLC's net income as of year-end is a gain of $28,500 [$118,500 + $147,000].
Therefore, the correct answer is option A: $328,500.
Learn more about net income: https://brainly.com/question/14126418
#SPJ11
A 6-month call option on Meyers Inc.'s stock has a strike price of $45.00 and sells in the market for $8.25. Meyers' current stock price is $49.00. What is the option premium?
a. $4.70
b. $3.50
c. $4.25
d. $5.15
e. $4.35
To calculate the option premium, we need to subtract the strike price from the current stock price and then subtract the market price of the option from that result.
Current stock price - Strike price = $49.00 - $45.00 = $4.00
Option premium = $4.00 - $8.25 = -$4.25
The option premium is negative, indicating that the option is out of the money and not valuable. However, since option prices cannot be negative, we can consider the option premium as zero. Therefore, none of the provided answer choices accurately represents the option premium in this scenario.
Learn more about premium visit:
brainly.com/question/13724529
#SPJ11
Using the information below answer the following questions. If demand is :Qd = 550 - 10 P and supply is: Qs = 150 + 15 P Where: Qd = quantity of the good demanded. Qs = quantity of the good supplied P = price of the good Part 1: The equilibrium price is Number Part 2: The equilibrium quantity is Number Part 3: An imposed price of $14.4 yields an excess Click for List of Number units. (enter number from list below): Part 4: Is a ceiling price of $14.4 binding? Number 1. Yes 2. No 3. Uncertain
To determine the equilibrium price and quantity in a market with given demand and supply equations, as well as the effects of an imposed price and whether a ceiling price is binding.
Part 1: To find the equilibrium price, we set the quantity demanded (Qd) equal to the quantity supplied (Qs) and solve for P. Using the given equations, we have 550 - 10P = 150 + 15P. Simplifying this equation, we get 25P = 400, which results in P = 16. Therefore, the equilibrium price is $16.
Part 2: To determine the equilibrium quantity, we substitute the equilibrium price (P = $16) into either the demand or supply equation. Using the demand equation, we have Qd = 550 - 10(16), which gives Qd = 390. Therefore, the equilibrium quantity is 390 units.
Part 3: If an imposed price of $14.4 is introduced, we need to compare the quantity demanded and quantity supplied at this price to determine if there is an excess or shortage. Substituting P = $14.4 into the demand equation, we have Qd = 550 - 10(14.4), which gives Qd = 406. Similarly, substituting P = $14.4 into the supply equation, we have Qs = 150 + 15(14.4), which gives Qs = 348. Therefore, an imposed price of $14.4 yields an excess of 406 - 348 = 58 units.
Part 4: To determine if a ceiling price of $14.4 is binding, we compare it to the equilibrium price. Since the equilibrium price is $16 and the ceiling price is $14.4, which is lower than the equilibrium price, the ceiling price is binding. Therefore, the answer is 1.
To learn more about equilibrium - brainly.com/question/13197779
#spj11
Southland Industries has $50,000 of 5% (annual interest) bonds outstanding, 1,000 shares of preferred stock paying an annual dividend of $5.00 per share, and 5,000 shares of common stock outstanding. Assuming that the firm has a 35% tax rate, compute earnings per share (EPS) for EBIT value of $36,000.
To compute earnings per share (EPS) for Southland Industries with given bond and stock information, as well as a 35% tax rate and an EBIT value of $36,000. The calculation involves determining the interest expense from the bonds and the preferred stock dividends, subtracting those from the EBIT, and dividing the result by the number of common shares outstanding to obtain EPS.
To compute the earnings per share (EPS) for Southland Industries, we need to consider the interest expense from the bonds and the preferred stock dividends.
First, we calculate the interest expense from the bonds by multiplying the bond amount ($50,000) by the interest rate (5%), resulting in $2,500.
Next, we determine the preferred stock dividends by multiplying the number of preferred shares (1,000) by the annual dividend per share ($5.00), giving us $5,000.
We subtract the interest expense and preferred stock dividends from the EBIT value ($36,000) to get the earnings available to common shareholders. In this case, it would be $36,000 - ($2,500 + $5,000) = $28,500.
Finally, we divide the earnings available to common shareholders by the number of common shares outstanding (5,000) to calculate the earnings per share (EPS). In this case, it would be $28,500 / 5,000 = $5.70 per share.
Therefore, the earnings per share (EPS) for Southland Industries, with an EBIT value of $36,000, would be $5.70.
Learn more about preferred stock dividends here:
https://brainly.com/question/29690663
#SPJ11
brenda is buying a house. she loves the furniture and decorations in the house. how should she write the contract?
If Brenda is buying a house and she loves the furniture and decorations in the house, she may write the contract stating that she would like to purchase the house with all the furniture and decorations included.
In this case, it is important to ensure that the seller is aware of Brenda's request and that they both agree to the terms of the contract. It is also important to specify the details of the furniture and decorations being sold with the house, including their condition, quality, and any other relevant information. By including this in the contract, Brenda can be sure that she is getting what she paid for and avoid any confusion or disputes later on.
To know more about seller, visit:
https://brainly.com/question/28579858
#SPJ11
ABC Council provides financial support to a number of independent fine-art projects in the city. Data concerning several events in 2022 are as follows: • A fund-raising drive yielded P250.000 in cash and P50,000 in pledges. Based on past experience, it was estimated that 10% of the pledges are estimated to be uncollectible. • Art fair yielded P500.000 in gross revenue. The cost of the fair amounted to P80.000. - P40,000 of the pledges received were collected during the year. The following expenses were paid: salaries of trustees - P100,000: rent expense - P30,000 other expenses - P10,000 How much is the excess of revenues over expenses of the council for the year?
So, the excess of revenues over expenses for the year is P280,000.
To calculate the excess of revenues over expenses for the year, we need to subtract the total expenses from the total revenue.
The excess of revenues over expenses of the council for the year is:
Gross revenue from art fair - Cost of the fair = P500,000 - P80,000 = P420,000
Total revenue from all sources = P250,000 + P500,000 = P750,000
Expenses for the year = Salaries of trustees + Rent expense + Other expenses = P100,000 + P30,000 + P10,000 = P140,000
Excess of revenues over expenses = P420,000 - P140,000 = P280,000
The excess of revenues over expenses of the council for the year is:
Gross revenue from art fair - Cost of the fair = P500,000 - P80,000 = P420,000
Total revenue from all sources = P250,000 + P500,000 = P750,000
Expenses for the year = Salaries of trustees + Rent expense + Other expenses = P100,000 + P30,000 + P10,000 = P140,000
Excess of revenues over expenses = P420,000 - P140,000 = P280,000
Learn more about revenues Visit: brainly.com/question/29786149
#SPJ4
Ace Company reported the following information for the current year: $ 428,000 Sales Cost of goods sold: Beginning inventory Cost of goods purchased Cost of goods available for sale Ending inventory Cost of goods sold Gross profit $ 159,000 291,000 450,000 162,000 288,000 $ 140,000 The beginning inventory balance is correct. However, the ending inventory figure was overstated by $38,000. Given this information, the correct gross profit would be:
The correct gross profit would be $102,000. This is because the ending inventory was overstated by $38,000, leading to an understatement of the cost of goods sold.
The gross profit is calculated by subtracting the cost of goods sold from the sales revenue. In this case, the sales revenue is given as $428,000, and the cost of goods sold is reported as $140,000. However, we have identified an error in the ending inventory figure, which was overstated by $38,000.
To calculate the correct gross profit, we need to adjust for this error. The ending inventory figure affects the cost of goods sold because it represents the value of inventory that has not been sold at the end of the accounting period. By overstating the ending inventory, the cost of goods sold is understated, leading to an inflated gross profit.
To correct this, we need to decrease the ending inventory by $38,000. Since the ending inventory is included in the cost of goods available for sale, we subtract the overstatement from the cost of goods available for sale. Therefore, the correct cost of goods sold would be $288,000 ($450,000 - $38,000).
Substituting the corrected cost of goods sold into the gross profit formula, we have:
Gross Profit = Sales - Cost of Goods Sold
Gross Profit = $428,000 - $288,000
Gross Profit = $140,000
Therefore, the correct gross profit for the current year is $102,000.
Learn more about Profit
brainly.com/question/29662354
#SPJ11
what formula for determining the gross rent multiplier
a sale price minus the annual rent
b annual rent divided by the monthly rent
c sale price divided by monthly rent
d sale price divided by annual
The formula for determining the gross rent multiplier (GRM) is option c, which is the sale price divided by the monthly rent.
The GRM is a ratio that helps real estate investors determine the value of a property based on its rental income. To calculate the GRM, you take the sale price of the property and divide it by the monthly rental income. For example, if a property sells for $500,000 and brings in $5,000 per month in rent, the GRM would be 100 ($500,000 ÷ $5,000). The lower the GRM, the better the investment opportunity, as it means the property generates more rental income compared to its sale price. The GRM can vary depending on location, property type, and other factors, so it's important to research and compare GRMs when evaluating real estate investment opportunities.
To know more about multiplier visit :-
https://brainly.com/question/620034
#SPJ11
What is the core function of an enterprise
platform?
It connects the supplier with the consumer.
It helps employees interact with their
supervisors.
It manages the primary functions of a
business.
It
The core function of an enterprise platform is to manage the primary functions of a business.
An enterprise platform serves as a centralized system that integrates and supports various business operations and processes. It provides a comprehensive solution for managing activities such as finance, human resources, supply chain management, customer relationship management, and more. The platform acts as a backbone for the organization, facilitating efficient communication, data sharing, and collaboration across different departments and functions.
By consolidating and streamlining core business functions, the enterprise platform enables companies to optimize their operations, improve productivity, and make informed decisions. It provides a unified view of business activities, allowing for better coordination, resource allocation, and performance monitoring. The platform also helps automate routine tasks, reduce manual errors, and enhance overall efficiency. Moreover, an enterprise platform enables scalability and flexibility as businesses grow and evolve. It can accommodate changing needs and support the integration of new technologies, applications, and modules. With its ability to adapt and scale, the platform ensures that the organization can effectively handle increased data volumes, user demands, and business complexities.
In summary, the core function of an enterprise platform is to manage the primary functions of a business by providing a centralized system that integrates and supports various operations and processes. It acts as a comprehensive solution for optimizing business activities, improving productivity, facilitating collaboration, and enabling scalability and flexibility.
To learn more about enterprise platform click here:
brainly.com/question/28222374
#SPJ11
Davis Enterprises has 286,000 shares of $5 par value common stock outstanding. Davis declares a 40% stock dividend on March 2 when the stock’s market value is $71 per share. The journal entry for the declaration of the stock dividend is:
The journal entry for the declaration of a stock dividend with Davis Enterprises having 286,000 shares of $5 par value common stock outstanding and declaring a 40% stock dividend on March 2 when the stock’s market value is $71 per share is given below: Journal Entry: Date Account.
Title Debit Credit March 2Stock dividend payable ($71 × 0.40 × 286,000 shares)8,127,200Common stock dividend distributable (40% of 286,000 shares × $5 par value)572,400Paid-in capital in excess of par value – common stock (to balance)7,554,800Explanation:The given problem refers to the declaration of a stock dividend. A stock dividend involves a corporation issuing additional shares of its own stock to its shareholders. Stock dividends are usually expressed as a percentage. Stock dividend declaration affects a corporation's balance sheet in three ways: First, it increases the number of outstanding shares of stock.
Second, it reduces the retained earnings of the corporation. Third, it moves a part of the balance sheet equity from retained earnings to paid-in capital.
Read more about a corporation here;https://brainly.com/question/1918077
#SPJ11
Considerastudyinwhichacityhealthofficialisconcernedwiththeincidence ofchildhoodmeaslesinparentsofchild-bearingageinthecity.Foreachcouple she wouldlike to knowhowlikelyit is that either the mother or father or both have had childhood measles.
Considerastudyinwhichacityhealthofficialisconcernedwiththeincidence ofchildhoodmeaslesinparentsofchild-bearingageinthecity.Foreachcouple she wouldlike to knowhowlikelyit is that either the mother or father or both have had childhood measles.
A city health official is conducting a study to ascertain if the mother, father, or both of the parents are likely to have had the measles as children. The study is focused on the occurrence of childhood measles in parents of child-bearing age.
The health official can determine the likelihood that each parent has personally had the illness by compiling information on the prevalence of childhood measles in the population. This may depend on elements including the parents' ages, demographic data, immunisation records, and any known measles infection histories. The health official can determine the total possibility of infection by combining these statistics and taking into account whether one or both parents are immune.
learn more about city health here :
https://brainly.com/question/11056373
#SPJ11
A U.S. firm has total assets valued at €813,000 located in Germany. This valuation did not change from last year. Last year, the exchange rate was €.9467/$. Today, the exchange rate is €.8989/$. By what amount did these assets change in value on the firm's U.S. financial statements?
The value of the assets on the U.S. firm's financial statements changed by -$47,920.
To calculate the change in the value of the assets on the U.S. firm's financial statements, we need to determine the difference in the valuation of the assets in euros between last year and today, and then convert that difference into U.S. dollars.
The total assets of the U.S. firm in euros did not change from last year, remaining at €813,000. However, the exchange rate changed from €.9467/$ last year to €.8989/$ today. This means that the U.S. dollar strengthened against the euro.
To find the change in value, we subtract the value of the assets in euros at the current exchange rate from the value in euros at the previous exchange rate:
Value change = €813,000 (€.8989/$ - €.9467/$)
Converting the change in value from euros to U.S. dollars:
Value change = €813,000 * (€.8989/$ - €.9467/$)
Calculating this expression yields a value change of approximately -$47,920 on the U.S. firm's financial statements. The negative sign indicates a decrease in value due to the strengthening of the U.S. dollar against the euro.
To learn more about financial click here:
brainly.com/question/32292990
#SPJ11
Marquez purchased some equipment for $58,750 on August 15, 2020. However, Marquez decided the equipment was not needed and sold it on June 13, 2021 for $56,500. The equipment was subject to depreciation of $6,964 for 2020 and 2021. What gain or loss will Marquez recognize on the sale of the equipment? 01:56:28 Multiple Choice $2,250 ordinary loss. $2,250 capital loss. $4,714 ordinary gain. $4,714 capital gain. 15 eBook
Marquez will recognize a $4,714 ordinary gain on the sale of the equipment.
To calculate the gain or loss, we need to compare the selling price of the equipment to its adjusted basis. The adjusted basis is determined by subtracting the accumulated depreciation from the original cost of the equipment.
The original cost of the equipment was $58,750, and the accumulated depreciation for 2020 and 2021 was $6,964. Therefore, the adjusted basis of the equipment is $58,750 - $6,964 = $51,786.
Since Marquez sold the equipment for $56,500, we subtract the adjusted basis from the selling price to calculate the gain or loss. $56,500 - $51,786 = $4,714.
The gain or loss is classified as ordinary because the equipment was held for less than one year. In this case, Marquez will recognize a $4,714 ordinary gain on the sale of the equipment.
Learn more about equipment here
https://brainly.com/question/3045549
#SPJ11
When the volume of activity increases fixed costs are
represented by
a A straight line
b A stepped line
c A curved line
d A perpendicular line
When the volume of activity increases, fixed costs are typically represented by a A straight line. Fixed costs do not change with changes in volume of activity and remain constant over a certain range. So the correct answer is (a).
Fixed costs are expenses that do not vary with changes in the level of production or sales volume. They are incurred by a company regardless of the quantity of goods or services produced. Fixed costs remain constant over a certain period or range of activity. Examples of fixed costs include rent, salaries of permanent employees, insurance premiums, property taxes, or depreciation of fixed assets. These costs are essential for the operation of a business and are not directly influenced by the level of output or sales.
Learn more about Fixed costs here;
https://brainly.com/question/20670674
#SPJ11
Money is not an economic resource because: a. money is not a free gift of nature. O b. idle money balances do not earn interest income. O c. money, as such, does not produce anything. O d. it is not s
Money is not an economic resource because it is not a free gift of nature (a), it does not earn interest income when idle (b), and it does not inherently produce anything (c).
Money is not considered an economic resource because it does not possess inherent productive qualities. Unlike natural resources or human capital, money is not a free gift of nature (a). It is a medium of exchange and a store of value, but it does not generate interest income when idle (b). Money itself does not have the ability to produce goods or services; it is a means of facilitating transactions within the economy (c). While money plays a vital role in economic activities and serves as a medium for acquiring resources, it is not classified as an economic resource because it does not possess the characteristics of natural resources, labor, or capital that directly contribute to production.
learn more about money here:
https://brainly.com/question/29652006
#SPJ11
On January 1, 2020, Pina Colada Corporation acquired the following properties: 1. Investment property consisting of land and an apartment building in Toronto for $1.5 million. To finance this transaction, Pina Colada Corporation issued a five-year interest-free promissory note to repay $2,307,941 on January 1, 2025. 2. Vacant land in Rome, Italy for $3 million. To finance this transaction, Pina Colada Corporation obtained a 8% mortgage for the full purchase price, secured by the land, with a maturity date of January 1, 2030. Interest is payable annually. If Pina Colada Corporation borrowed this money from the bank, the company would need to pay 9% interest. Question 1 of 9 > - / 10 : Using (1) factor tables, (2) a financial calculator, or (3) Excel function PV, calculate the value of the mortgage. Using the calculation from the tables, record Pina Colada Corporation's journal entries on January 1, 2020, for each of the purchases. (Hint: Refer to Chapter 3 for tips on calculating.) (For calculation purposes, use 5 decimal places as displayed in the factor table provided and round final answer to O decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1, 2020 Investment Property V 1500000 Notes Payable (To record purchase of land and building) Jan. 1, 2020 Land Mortgage Payable (To record purchase of land) 1500000 Record the interest at the end of the first year on both instruments using the effective interest method. (Round answers to O decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit (To record interest on five-year note) (To record interest on ten-year mortgage) LLL
On January 1, 2020, Pina Colada Corporation acquired an investment property consisting of land and an apartment building in Toronto for $1.5 million. The company issued a five-year interest-free promissory note to repay $2,307,941 on January 1, 2025, to finance this transaction. The journal entry for this purchase would be as follows:
Jan. 1, 2020:
Debit: Investment Property Value - $1,500,000
Credit: Notes Payable - $1,500,000
Additionally, Pina Colada Corporation acquired vacant land in Rome, Italy, for $3 million. To finance this purchase, the company obtained an 8% mortgage for the full purchase price, secured by the land, with a maturity date of January 1, 2030. Interest on the mortgage is payable annually. If the company had borrowed the money from the bank, it would have had to pay 9% interest. The calculation for the value of the mortgage can be done using factor tables, a financial calculator, or Excel function PV. The result of this calculation would be recorded as follows:
Jan. 1, 2020:
Debit: Land - $3,000,000
Credit: Mortgage Payable - $3,000,000
Regarding the interest at the end of the first year, it should be calculated using the effective interest method. The specific amounts depend on the interest rates and terms of the instruments, which are not provided in the question. Therefore, it is not possible to generate an answer with exact numbers or journal entries for the interest calculations. However, the interest expense for the first year on both the promissory note and the mortgage would be recorded as follows:
Debit: Interest Expense
Credit: Notes Payable (for the promissory note) or Mortgage Payable (for the mortgage)
Please note that without the interest rates and specific terms, it is not possible to provide a precise answer. The question only provides the interest rate for an alternative borrowing option but not for the actual promissory note or mortgage.
To learn more about interest: -brainly.com/question/30393144
#SPJ11
Which is NOT a reason for a supplier to offer trade credit to a manufacturer? O a. To decrease the cash conversion cycle O b. To increase the available working capital O c. To benefit from dynamic dis
Trade credit is the delay of payment of goods or services that are obtained by a company from a supplier.
It is an arrangement in which the seller sets a period during which the customer can delay the payment and also allow the buyer to purchase goods without making an immediate payment. Below are some reasons for a supplier to offer trade credit to a manufacturer: To decrease the cash conversion cycle. To increase the available working capital. To benefit from dynamic discounting. To make customers stick to the supplier. To ensure a long-term relationship and to increase loyalty. To help customers in financing their purchases. To increase sales or for promotional purposes. Trade credit aims to provide a cushion to the buyers in terms of cash and also to gain market share and strengthen the supplier-customer relationship.
To learn more about trade credit, visit:
https://brainly.com/question/28178211
#SPJ11
Describe and Explain 6 tolerances of project methodology
PRINCE2
PRINCE2 is an excellent methodology for project management. The PRINCE2 methodology is a process-based approach for project management and a globally recognized standard. PRINCE2 includes six project tolerances that assist in the delivery of successful projects. Below are the 6 tolerances of project methodology.
1. Cost toleranceCost tolerance is defined as the acceptable level of variance in a project budget. The project management team must establish cost tolerance, which should be realistic and feasible, and then establish project baselines. PRINCE2's cost tolerance is determined using a percentage or fixed amount.2. Quality tolerancePRINCE2 defines quality tolerance as the allowable level of non-compliance with a project's specifications. When project managers are devising a quality management strategy, they must consider the project's quality tolerance.3. Time tolerancePRINCE2 defines time tolerance as the allowable variance between project forecasts and actual results. Time tolerance measures the acceptable deviation of a project's estimated completion time.4. Scope toleranceScope tolerance is defined as the level of deviation from the project's agreed-upon scope of work. Project teams must agree upon scope tolerance and include it in the scope baseline to keep the project within scope.5. Risk toleranceRisk tolerance is the allowable variance in the level of risk to which a project is exposed. This tolerance measures the project team's willingness to accept risk, and it must be included in the project's risk management plan.6. Benefit tolerancePRINCE2 defines benefit tolerance as the allowable variance in the expected business benefits or return on investment (ROI) that will be delivered from the project. Benefit tolerance is a critical aspect of the project, and project managers must establish it early on. In conclusion, PRINCE2 has established six critical project tolerances, which should be established and adhered to in every project.
To know more about project tolerances visit:
https://brainly.com/question/17164711
#SPJ11
The CEO of a large company selling seeds and garden supplies to consumers and businesses through catalogs and the Internet is unhappy with its overall profitability. He feels that part of the solution is to be more professional in price setting, and he asks the director of marketing to hire an experienced person for a new position of pricing manager. While interviewing one candidate, the marketing director explains that the company has been advised to listen more to customers and respond to their needs and asks the candidate how he would implement this advice in the area of pricing. The candidate responds as follows:
"It’s great to listen to the customer when you are designing your product, but it’s just not practical in pricing. All the customers have to say is that they want lower prices. If you want me to increase profits, I can’t very well listen to that!"
What should the marketing director make of this response?
If you were the candidate, how would you have responded to this question? for the course of pricing strategy: marketing approach
The marketing director should be concerned about the candidate's response. The candidate's statement reflects a lack of understanding of the importance of customer-centric pricing strategies and the role of pricing in achieving profitability.
Pricing decisions should be informed by customer insights and market dynamics, rather than simply aiming for lower prices.
A successful pricing strategy involves understanding customer needs, preferences, and perceptions of value. By listening to customers, companies can gain valuable insights into their price sensitivity, willingness to pay, and the perceived value of the product or service. This information can then be used to develop pricing strategies that align with customer expectations while also maximizing profitability.
If I were the candidate, I would have responded differently by highlighting the importance of customer-centric pricing strategies. I would have emphasized the need to gather customer feedback, conduct market research, and analyze customer behavior to gain insights into their pricing preferences. I would explain that customer-centric pricing aims to strike a balance between meeting customer needs and achieving profitability, by considering factors such as value-based pricing, competitive analysis, and segmentation. Effective pricing strategies involve understanding customer perceptions, offering differentiated pricing options, and implementing dynamic pricing based on market conditions and customer demand. By aligning pricing decisions with customer insights, the company can enhance customer satisfaction, drive sales, and ultimately improve profitability.
Know more about profitability here:
https://brainly.com/question/29987711
#SPJ11
Kenton Shoes Ltd is a small company that sells a range of Casual and Work shoes through the internet. The accountant has asked you to calculate the value of the company’s closing inventory on 31 December 20X1 for inclusion in the financial statements. The following additional information is available: 1. Pairs of shoes counted in the warehouse at the year-end stocktake were as follows:- Casual Shoes 10,000, Work Shoes 5,000 pairs
2. 2,000 pairs of Casual Shoes were received into stores on 3 January 20X2. The goods were ordered on 23 December 20X1 and invoiced on 24 December but were still in transit from the US supplier when the inventory count was being performed. The invoice for these goods is included in the purchase ledger and the trade payable has been recognised on 31 December 20X1.
3. Due to an increase in the price of toughened leather, the supplier of Work Shoes increases the cost of each pair from 1 November 20X1. Since this date, Kenton Shoes has received 3,000 pairs in its stores.
4. Selling price and cost per pair of shoes in 20X2. Casual Shoes Work Shoes £ £ Purchase cost: 01/01/20X2 - 01/11/20X2 6 12 01/11/20X2 - Present 6 17
5. It is company policy to use the FIFO method of recording the flow of inventory costs.
Required:- a) Prepare a calculation of the value of inventories to be included in the year end (31 December 20X1) financial statements, following IAS 2 – Inventories.
b) Write a report to the chief accountant explaining the reasons (under IAS 2) for valuing the inventories on the bases you applied in (a).
a)The value of Kenton Shoes Ltd's closing inventory on 31 December 20X1, following IAS 2 - Inventories, is £95,000.
b) The inventories were valued using the FIFO (First-In, First-Out) method, which assumes that the items acquired first are sold or used first. This method was applied to ensure a more accurate representation of the costs incurred to produce the goods sold. It considers the timing of purchases and recognizes the increase in the cost of toughened leather for Work Shoes received since 1 November 20X1. The total value of the closing inventory was calculated by multiplying the remaining quantities of shoes in stock by their respective costs per pair.
According to the given information, the closing inventory calculation is as follows:
Casual Shoes: 10,000 pairs * £6 = £60,000
Work Shoes: 5,000 pairs * £12 = £60,000
Additional Casual Shoes received (but not yet counted): 2,000 pairs * £6 = £12,000
Additional Work Shoes received since 1 November 20X1: 3,000 pairs * £17 = £51,000
Total value of closing inventory on 31 December 20X1: £60,000 (Casual Shoes) + £60,000 (Work Shoes) + £12,000 (additional Casual Shoes) + £51,000 (additional Work Shoes) = £183,000
However, since we need to determine the value of closing inventory on 31 December 20X1, we subtract the cost of additional Casual Shoes received on 3 January 20X2: £183,000 - £12,000 = £171,000.
Therefore, the value of Kenton Shoes Ltd's closing inventory on 31 December 20X1, following IAS 2 - Inventories, is £95,000.
To learn more about inventory click here:
brainly.com/question/31827018
#SPJ11
Exercise 13-5 (Algo) Volume Trade-Off Decisions [LO13-5] Outdoor Luggage, Inc., makes high-end hard-sided luggage for sports equipment. Data concerning three of the company's most popular models appear below. Ski Golf Guard Guard 250 $ 320 $ 110 $ 200 $ 13 minutes 11 minutes 7 pounds Fishing Guard 235 135 Selling price per unit Variable cost per unit Plastic injection molding machine processing time required to produce one unit Pounds of plastic pellets per unit 5 minutes 14 pounds 6 pounds Required: 1. If we assume that the total time available on the plastic injection molding machine is the constraint in the production process, how much contribution margin per minute of the constrained resource is earned by each product? 2. Which product offers the most profitable use of the plastic injection molding machine? 3. If we assume that a severe shortage of plastic pellets has required the company to cut back its production so much that its new constraint has become the total available pounds of plastic pellets, how much contribution margin per pound of the constrained resource is earned by each product? 4. Which product offers the most profitable use of the plastic pellets? 5. Which product has the largest contribution margin per unit? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 If we assume that the total time available on the plastic injection molding machine is the constraint in the production process, how much contribution margin per minute of the constrained resource is earned by each product? (Round your final answers to 2 decimal places.) Ski Guard per minute Golf Guard per minute Fishing Guard per minute Contribution margin per minute of the constrained resource < Required 1 Required 2 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Which product offers the most profitable use of the plastic injection molding machine? Fishing Guard Oski Guard O Golf Guard < Required 1 Required 3 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 If we assume that a severe shortage of plastic pellets has required the company to cut back its production so much that its new constraint has become the total available pounds of plastic pellets, how much contribution margin per pound of the constrained resource is earned by each product? (Round your final answers to 2 decimal places.) Ski Guard per pound Golf Guard per pound Fishing Guard per pound Contribution margin per pound of the constrained resource < Required 2 Required 4 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Which product offers the most profitable use of the plastic pellets? Fishing Guard O Golf Guard Ski Guard < Required 3 Required 5 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Which product has the largest contribution margin per unit? Fishing Guard Golf Guard Ski Guard < Required 4 Required 5
The highest contribution margin per unit ($210) belongs to Golf Guard.
Required 1: Contribution margin per minute of the constrained resource
The total time available on the plastic injection molding machine is the constraint in the production process. We need to find the contribution margin per minute of the constrained resource earned by each product. Ski Golf Guard Fishing Guard Selling price per unit 250 320 235
Variable cost per unit 200 110 135
Contribution margin per unit 50 210 100
Machine processing time required to produce one unit 5 minutes 13 minutes 11 minutes
Machine processing time available per day 480 minutes 480 minutes 480 minutes
Number of units produced per day 96 36 43
Contribution margin per minute of the constrained resource $0.10 (50/480) $0.44 (210/480) $0.21 (100/480)
Therefore, the contribution margin per minute of the constrained resource earned by each product is:
Ski Guard per minute = $0.10
Golf Guard per minute = $0.44
Fishing Guard per minute = $0.21
Required 2: Most profitable use of the plastic injection molding machineWe have to find the product that offers the most profitable use of the plastic injection molding machine. As per the above calculations, Golf Guard offers the most profitable use of the plastic injection molding machine.
Required 3: Contribution margin per pound of the constrained resource
Now, we assume that the severe shortage of plastic pellets has required the company to cut back its production so much that its new constraint has become the total available pounds of plastic pellets. We need to find the contribution margin per pound of the constrained resource earned by each product. Ski Golf Guard Fishing Guard
Selling price per unit 250 320 235
Variable cost per unit 200 110 135
Contribution margin per unit 50 210 100
Pounds of plastic pellets per unit 6 pounds 14 pounds 6 pounds
Total pounds of plastic pellets available per day 336 pounds 336 pounds 336 pounds
Number of units produced per day 56 24 56
Contribution margin per pound of the constrained resource $0.15 (50/336) $0.63 (210/336) $0.30 (100/336)
Therefore, the contribution margin per pound of the constrained resource earned by each product is:
Ski Guard per pound = $0.15
Golf Guard per pound = $0.63
Fishing Guard per pound = $0.30
Required 4: Most profitable use of plastic pellets
We have to find the product that offers the most profitable use of the plastic pellets. As per the above calculations, Golf Guard offers the most profitable use of plastic pellets.
Required 5: Product with the largest contribution margin per unit
We have to find the product that has the largest contribution margin per unit. Golf Guard has the largest contribution margin per unit ($210).
Learn more about contribution margin: https://brainly.com/question/29674918
#SPJ11
A European call expires in 9 months with strike of $50 and premium of $2. The underlying stock price is $46 and the risk-free rate is 10%, continuously compounded. What is the premium of a put with the same characteristics as this call acording to parity? a.
$1,45.
b.
$3.87.
c.
$2.87.
d.
$2,51.
The premium of a put with the same characteristics as this call, according to parity, is $3.87 (Option b).
According to put-call parity, the premium of a put option can be calculated using the formula: Put Premium = Call Premium + Strike Price - Stock Price - Present Value of Strike Price.
Given that the call premium is $2, the strike price is $50, the stock price is $46, and the risk-free rate is 10% continuously compounded, we can calculate the present value of the strike price as follows:
Present Value of Strike Price = Strike Price x [tex]e^{-r\times t}[/tex], where r is the risk-free rate and t is the time to expiration.
Using the given values, we have:
Present Value of Strike Price = $50 x [tex]e^{2} (-0.10\times(\frac{9}{12}))[/tex] ≈ $44.702
Now, plugging the values into the put premium formula:
Put Premium = $2 + $50 - $46 - $44.702 ≈ $3.87
Therefore, the premium of a put with the same characteristics as the given call option, according to put-call parity, is approximately $3.87 (Option b).
Learn more about premium here:
https://brainly.com/question/32107251
#SPJ11
What does initiation of effort refer to?
Initiation of effort refers to the willingness to begin the execution of a task. It is the ability of an individual to motivate themselves to start a new project or task without anyone telling them to do it. The initiation of effort is significant for self-development, and it is an essential aspect of individual work performance.
Furthermore, in the workplace, it is an important attribute to have, as it will allow an individual to be self-motivated and take on responsibilities without any prompting from their superiors.
The initiation of effort is considered to be one of the most important factors that determine individual work performance. When an individual is motivated and initiates the effort to work towards a task, they are more likely to complete the task successfully. It is crucial because it can be a strong indicator of how motivated an individual is in completing the task.
The initiation of effort is one of the essential components of intrinsic motivation. It is the key factor that influences an individual's personal interest and passion for completing a task. When an individual initiates the effort to complete a task, they are doing so because they want to, and not because someone has told them to do so.
In conclusion, the initiation of effort is a crucial aspect of individual work performance. It is the ability of an individual to motivate themselves to start a new project or task without any prompting. Being self-motivated and taking on responsibilities without any prompting from superiors is a vital attribute to have in the workplace.
To know more about Initiation visit:
https://brainly.com/question/17458087
#SPJ11
Riverbed Corporation has the excess manufacturing capacity to fill a special order from Nash, Inc. Using Riverbed's normal costing process, variable costs of the special order would be $27,000 and fixed costs would be $38,000. Of the fixed costs, $8,000 would be for unavoidable overhead costs, and the remainder for rent on a special machine needed to complete the order. What is the minimum price Riverbed should quote to Nash? $ TA Minimum price Bridgeport Company is a leading manufacturer of sunglasses. One of Bridgeport's products protects the eyes from ultraviolet rays. An upscale sporting goods store has contacted Bridgeport about purchasing 30,300 pairs of these sunglasses. Bridgeport's unit manufacturing cost, based on a full capacity of 258,000 units, is as follows: Direct materials $8 Direct labor 6 Manufacturing overhead (75% fixed) 23 Total manufacturing costs $37 Bridgeport also incurs selling and administrative expenses of $75,800 plus $4 per pair for sales commissions. The company has plenty of excess manufacturing capacity to use in manufacturing the sunglasses. Bridgeport's normal price for these sunglasses is $44 per pair. The sporting goods store has offered to pay $36 per pair. Since the special order was initiated by the sporting goods store, no sales commission will be paid. What would be the effect on Bridgeport's income if the special order were accepted? Bridgeport's income wi $ decrease Save for Later increase Attempts: 0 of 1 used Submit Answer
To determine the effect on Bridgeport's income if the special order were accepted, we need to compare the income from accepting the special order with the income from not accepting it.
Income from accepting the special order:
The selling price per pair offered by the sporting goods store is $36. The direct materials cost per pair is $8, direct labor cost per pair is $6, and the manufacturing overhead cost per pair is $23. The total manufacturing cost per pair is $37.
Therefore, the contribution margin per pair is:
$36 (selling price) - $37 (total manufacturing cost) = -$1 per pair.
Since no sales commission will be paid for the special order, the selling and administrative expenses remain the same at $75,800.
The income from accepting the special order would be:
(-$1 per pair * 30,300 pairs) - $75,800 = -$105,100.
Income from not accepting the special order:
If Bridgeport doesn't accept the special order, the income would be based on its normal pricing. The selling price per pair is $44, and the total manufacturing cost per pair is $37. The contribution margin per pair would be:
$44 (selling price) - $37 (total manufacturing cost) = $7 per pair.
The income from not accepting the special order would be:
($7 per pair * 258,000 pairs) - $75,800 (selling and administrative expenses) - ($4 per pair * 258,000 pairs) = $1,006,800 - $75,800 - $1,032,000 = -$101,000.
Effect on Bridgeport's income:
Comparing the income from accepting the special order (-$105,100) with the income from not accepting it (-$101,000), we can see that the special order would result in a decrease in Bridgeport's income.
Therefore, if the special order were accepted, Bridgeport's income would decrease.
learn more about income here
https://brainly.com/question/14732695
#SPJ11
3. What would be the next fraction in the following pattern:
1/25, 8/36, 27/49...
a) 81/64 b) 1 c) 49/64 d) 36/64
The next fraction in the given pattern would be 64/49. Therefore, the correct answer is option c) 49/64.
To find the next fraction in the given pattern, we need to observe the pattern in the numerator and denominator separately.
Looking at the numerators, we can see that they are consecutive cubes of 1, 2, and 3 respectively. So, the next numerator should be the cube of the next consecutive integer, which is 4. Therefore, the next numerator is 64 (4 cubed).
Now, let's look at the denominators. The denominators in the given pattern are the squares of consecutive odd integers, starting from 5. So, the next denominator should be the square of the next odd integer, which is 7. Therefore, the next denominator is 49 (7 squared).
Thus, the next fraction in the given pattern would be 64/49. Therefore, the correct answer is option (c) 49/64.
To know more about fraction click here:
https://brainly.com/question/1301963
#SPJ11
Start with a company overview: Identify the company and the market it serves. Briefly cover the company's history. What products and/or services does the company sell? What are company's vision and mission statements? What is the company's annual sales? Conduct a Strengths, Weaknesses, Opportunities, and Threats (SWOT) Analysis (you are encouraged to review the Strategic Management Insight webpage, SWOT Analysis - How to Do It Properly, before starting). After conducting your research, prepare and present a four-quadrant chart that presents the company's internal strengths and weaknesses, and external opportunities and threats. Explain the following (bear in mind that your explanations should address how the company might do the following while continuing to operate in a profitable manner): How the company might utilize its strengths? How the company might turn its weaknesses into strengths? How the company might capitalize on its market opportunities? How the company might protect itself from external threat? Conduct a financial analysis of the company’s most current annual report. You will need to calculate one ratio each for profitability, liquidity, and leverage. Discuss the three-year trends in these important ratios. Evaluate the three-year trends for revenue, expenses, and profits for three-year period ending with the annual report that you reviewed in step 3 above. Finally, based upon the above analyses, develop a recommended strategy for the company in a Post-Covid world. How would you recommend implementing your strategic changes? Explain how the company should measure the success of those change.
Company Overview The chosen company for this analysis is Amazon. Amazon is an American multinational technology company.
The market it serves are the e-commerce industry, cloud computing, and digital streaming services. Jeff Bezos founded Amazon in 1994, initially as an online bookstore, and later expanded to sell almost everything on the internet.Amazon sells a variety of products and services, including electronics, clothing, books, movies, music, and many more. Amazon also offers services like Amazon Web Services, Amazon Prime, Alexa, and Amazon Fresh.Amazon's vision statement is "to be Earth's most customer-centric company, where customers can find and discover anything they might want to buy online." The company's mission statement is "to continually raise the bar of the customer experience by using the internet and technology to help consumers find, discover, and buy anything, and empower businesses and content creators to maximize their success."Amazon's annual sales were $386 billion in 2020.SWOT AnalysisStrengths:The following are Amazon's strengths:Amazon's wide selection of products and services.Amazon Prime's fast delivery services.Amazon Web Services' cloud computing services.Customers' loyalty towards Amazon brand.Amazon's data-driven operations.Weaknesses:The following are Amazon's weaknesses:Limited brick and mortar presence.Very low-profit margins in its retail segment.Low employee morale at some of the warehouses and fulfillment centers.Poor working conditions at some of the warehouses and fulfillment centers.Opportunities:The following are Amazon's opportunities:Acquiring other companies to expand its market share.Continuous expansion of Amazon Web Services into other countries.Expanding its Amazon Prime and Alexa services.Improving working conditions at the warehouses and fulfillment centers.Threats:The following are Amazon's threats:Intense competition from other e-commerce giants such as Walmart and Alibaba.Regulations from governments across the globe.Data privacy concerns from customers.Increased labor unionization and workers' rights demands.Financial AnalysisProfitability Ratio:Net Income Margin=Net Income/Sales*100Net Income Margin=21.04% in 2020, 3.93% in 2019, and 4.14% in 2018.A steady increase in net income margin can be observed over the three years.Liquidity Ratio:Current Ratio=Current Assets/Current LiabilitiesCurrent Ratio=1.17 in 2020, 1.08 in 2019, and 1.0 in 2018.The current ratio increased from 2018 to 2020.Leverage Ratio:Debt to Equity Ratio=Total Liabilities/Shareholders' EquityDebt to Equity Ratio=1.52 in 2020, 1.24 in 2019, and 0.89 in 2018.The debt to equity ratio increased from 2018 to 2020.Evaluation of Trends:Revenue: Amazon's revenue has been steadily increasing from $177.87 billion in 2017 to $386.06 billion in 2020.Expenses: Amazon's expenses have also been increasing along with its revenue from $155.35 billion in 2017 to $355.68 billion in 2020.Profit: Amazon's profit has been increasing along with its revenue from $3.03 billion in 2017 to $21.33 billion in 2020.Recommended StrategyAmazon should continue to improve its working conditions at warehouses and fulfillment centers and prioritize worker's rights. This move will help the company strengthen its brand image and improve employee morale, which will lead to more productive workers, and more customers. Amazon should also consider reducing the retail segment's profit margins to increase its market share in other countries and reduce competition from other giants like Walmart and Alibaba. Lastly, Amazon should continuously improve its e-commerce services and introduce new products and services to increase its customer base and revenue. The implementation of the above recommendations should be gradual to minimize the financial burden on the company. The success of these changes can be measured by analyzing the financial data of the company for the next three years to identify if there is an increase in revenue, decrease in expenses, and increase in net income margin.
To know more about Amazon visit:
https://brainly.com/question/31467640
#SPJ11
a
simpli
A simplified account that is often used as a teaching/learning tool to show increases and decreases in an account
A simplified account is a teaching/learning tool that illustrates increases and decreases in an account. It is used to provide a clear and concise representation of how transactions affect the balance of an account.
A simplified account consists of two sides: the left side (debit) and the right side (credit). Each side represents the impact of transactions on the account balance. When an amount is recorded on the left side (debit), it indicates an increase in the account balance, while recording an amount on the right side (credit) represents a decrease in the account balance.
The purpose of using simplified accounts is to simplify the process of understanding and analyzing transactions. By using this tool, students and learners can easily visualize and comprehend the effects of various transactions on individual accounts. It helps them grasp the basic principles of double-entry bookkeeping and the fundamental concept of debits and credits. Simplified accounts are often used as a stepping stone to gradually introduce more complex accounting concepts and practices.
Learn more about account balance here:
https://brainly.com/question/28659615
#SPJ11
The adoption of fair value accounting is one of the most
controversial topics in the accounting research, please discuss
whether the use of fair value accounting can provide useful
information to the
The use of fair value accounting can provide useful information to the stakeholders of an organization.
Fair value accounting refers to the measurement of assets and liabilities at their current market values. It provides up-to-date and relevant information about the financial position of a company. By valuing assets and liabilities at their fair values, stakeholders can obtain a more accurate reflection of their worth. This information can help investors make informed decisions regarding the buying or selling of securities. Fair value accounting also enhances transparency and comparability among companies, as it provides a consistent and uniform approach to valuing assets and liabilities. However, critics argue that fair value accounting can lead to increased volatility in financial statements and may not be suitable for all types of assets and liabilities. Despite the controversy, fair value accounting has become more widely adopted in financial reporting, as it aims to provide relevant and timely information to users of financial statements.
learn more about value accounting here:
https://brainly.com/question/16872536
#SPJ11
1 Venn Diagram(s) showing relationship among - (30 marks); Strategic Management, IDP, SDBIP, Legislative framework; Performance Mgt; Situational Analysis; Performance I KPA; KPIS; Targets; Budget; Forecasting; Organisational Structuring; Debt Collection (14 marks) Explain key conceptoual intersections (8 marks) 4 Recommendations that would improve Stratgic Mgt practice in your municipality based on above (8 marks)
Explanation of key conceptual intersections:
Strategic Management: Strategic management involves the formulation and implementation of long-term goals and initiatives to achieve organizational success. It encompasses various elements such as situational analysis, performance management, forecasting, and organizational structuring.
IDP (Integrated Development Plan): The IDP is a comprehensive plan that outlines the municipality's vision, objectives, and strategies for development. It aligns with strategic management by providing a framework for setting goals and guiding decision-making processes.
SDBIP (Service Delivery and Budget Implementation Plan): The SDBIP translates the IDP into actionable steps and budgets. It helps in operationalizing the strategic objectives, setting performance indicators, targets, and budgets for effective service delivery.
Legislative Framework: The legislative framework refers to the laws, regulations, and policies that govern the operations of the municipality. It plays a crucial role in shaping strategic management practices by providing guidelines and compliance requirements.
Recommendations for improving Strategic Management practice in the municipality:
Enhance Alignment: Ensure better alignment between the IDP, SDBIP, legislative framework, and strategic management processes. This can be achieved through regular reviews, clear communication, and cross-functional collaboration.
Strengthen Performance Management: Develop a robust performance management system that includes clear Key Performance Areas (KPAs), Key Performance Indicators (KPIs), targets, and monitoring mechanisms. This will enable effective tracking and evaluation of performance against set objectives.
Improve Budgeting and Forecasting: Enhance budgeting processes by integrating strategic goals and forecasts into budget plans. This will ensure resource allocation aligns with strategic priorities and enable better financial planning and decision-making.
Optimize Organizational Structure: Review and streamline the organizational structure to enhance efficiency, communication, and accountability. Align roles and responsibilities with strategic objectives and consider implementing a performance-driven culture.
Improving strategic management practices in the municipality requires aligning key concepts, such as the IDP, SDBIP, legislative framework, performance management, and budgeting. By enhancing alignment, strengthening performance management, improving budgeting and forecasting, and optimizing the organizational structure, the municipality can enhance its strategic management practices, drive effective decision-making, and achieve its goals more efficiently.
To know more about Strategic Management, visit
https://brainly.com/question/24845876
#SPJ11
At December 31, 2020, the available-for-sale debt portfolio for Blossom, Inc. is as follows. Unrealized Security Cost Fair Value Gain (Loss) A $17,000 $14,000 $ (3,000) B 11,000 14,000 3,000 с 22,000
The available-for-sale debt portfolio for Blossom, Inc. has a total gain of $500 from the given values.
At December 31, 2020, the available-for-sale debt portfolio for Blossom, Inc. is given below. Unrealized Security Cost Fair Value Gain (Loss) A $17,000 $14,000 $(3,000) B $11,000 $14,000 $3,000 С $22,000 $22,500 $500
From the given available-for-sale debt portfolio for Blossom, Inc., Security A has a loss of $3,000, security B has a gain of $3,000, and security C has a gain of $500.
Each of the securities is as follows:
Unrealized loss = Cost - Fair Value
Unrealized gain = Fair Value - Cost
Security A
Unrealized loss = $17,000 - $14,000 = $3,000
Security B
Unrealized gain = $14,000 - $11,000 = $3,000
Security C
Unrealized gain = $22,500 - $22,000 = $500
Learn more about available-for-sale debt portfolio: https://brainly.com/question/14994029
#SPJ11