for incremental manufacturing costs? in total benefits? Answer: a. 1. Layout reorganization estimates include a decrease in work-in-process inventory because cellular manufacturing streamlines production flows. When products flow immediately from one processing stage to the next‚ there is less build-up of work-in-process inventories. Question 2 Identify and explain each of the three major cycles of the total-life-cycle-costing approach How does the total-life-cycle costing approach differ from
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Definition: A current account deficit is when a country’s government‚ businesses and individuals import more goods‚ services and capital than they export. That’s because the current account measures trade‚ as well as international income‚ direct transfers of capital‚ and investment income made on assets‚ according to the Bureau of Economic Analysis. When those within the country rely on foreigners for the capital to invest and spend‚ that creates a current account deficit. Depending on why the
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identified the most common causes people give for their divorces. A recent national survey found that the top three reasons given for divorce were: “lack of commitment” (73% said this was a major reason)‚ too much arguing (56%) and infidelity (55%). Divorce is both very personal and all too common. There are many myths about divorce; so individuals‚ at the crossroads of divorce‚ may benefit by knowing the research facts and common reasons that people give for divorcing. Commitment is having a
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Table of Contents: I. Introduction……………………………………………………………………………………..3 II. Investments…………………………………………………………………………………….3 III. Income Taxes………………………………………………………………………………….4 IV. Management Fees……………………………………………………………………………..6 V. Expected Returns………………………………………………………………………………7 VI. Investor Objectives……………………………………………………………………………8 VII. References…………………………………………………………………………………..10 VIII. Appendix………………………………………………………………………………...…11 I. Introduction: Based out of Parkville‚ Missouri‚ Park Financial
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KLIA2 and Malindo’s surprise entry. The latter leads to a higher DCF‚ against which we factor in a new 10% discount to derive our end-2013 target price until KLIA2 completion risks pass. Our FY12-13 EPS are cut for higher staff costs. 3.9% to 5.3% to account for Malindo’s entry into Malaysia. We are only assuming that Malindo expands to 70 aircraft over 10 years on the basis of rational behaviour‚ allowing KLIA2 to hit 70% utilisation by 2017 and 95% utilisation by 2022. The strong passenger traffic flow
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1. Discussion of Findings 1.1 Advantages and Opportunites There are many advantages of investing in China‚ one of them being that there are not many trade barriers within China’s economy. The reason for this is that China wants more businesses investing in their rapidly growing economy. As China currently have Free Trade Agreements with countries such as New Zealand‚ Australia and the United States‚ thus allowing easier and efficient exports and imports to and from China on a global scale. Free
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offers nursery class for children aged between 3 and 5. Children can attend a morning or an afternoon session.The morning class consists of 20 children ‚ and the afternoon has 20 children. PLAY SPACES AND OUTDOOR The nursery room and storage facilities are situated on the lower ground floor of the school.There is easy access to the nursery and separate entrance for the parents. The room is large ‚ well-established and beautifully decorated.It is a welcoming space where children can safely
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The Average Cost (AVCO) Method of stock valuation allows for the cost of units to be averaged over a period of time‚ making it possible for units issued (sold) to be priced at an average cost. Advantages Disadvantages 1. Makes no assumptions about how the goods are issued. 1. More challenging to calculate 2. Valuation of closing stock will be close to the latest price. 2. A new average must be calculated with every purchase 3. Average price is mainly affected by the amount bought at the
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1. What should be the format and final form of the store manager’s job description? The format noted in figure 4-7 could be a reasonable format to use. Students may recommend that Jennifer include standards of performance section in the job description. This lists the standards the employee is expected to achieve under each of the job description’s main duties and responsibilities‚ and would address the problem of employees not understanding company policies‚ procedures‚ and expectations. In addition
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Investment appraisal techniques Introduction Investment is a key part of building your business. New assets such as machinery can boost productivity‚ cut costs and give you a competitive edge. Investments in product development‚ research and development‚ expertise and new markets can open up exciting growth opportunities. At the same time‚ you need to avoid overstretching
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