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    HBR.ORG Do You Know Your Cost of Capital? Probably not‚ if your company is like most by Michael T. Jacobs and Anil Shivdasani July–AuGust 2012 reprinT r1207L For arTicLe reprinTs caLL 800-988-0886 or 617-783-7500‚ or visiT hbr.org Do You Know Your Cost Of Capital? probably not‚ if your company is like most by Michael T. Jacobs and Anil Shivdasani W With trillions of dollars in cash sitting on their balance sheets‚ corporations have never had so much money. How executives

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    of technology. All definitions appear to agree that globalization has economic‚ political‚ cultural‚ and technological aspects that may be closely intertwined" by the International Monetary Fund . "Benefits" is defined as "advantage or profit" and "cost" is defined as the "effort or loss necessary to achieve something" by the Oxford dictionary of Current English. We agree to a large extent to the statement‚ "The benefits of globalization outweigh its cost." Even though there are some disadvantages

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    FLEXIBLE WORKING POLICIES: A COMPARATIVE REVIEW The long hours culture and the intensification of work Both a cap on working hours‚ and a broader reorganisation of working time‚ are necessary pendants to policy approaches based on individual rights to flexible working. The experience in countries such as Germany‚ France and Denmark shows that reductions in working hours‚ where employees are consulted over implementation‚ can provide greater work-life balance without reducing competitiveness

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    Flexible Benefits Introduction The "home" of flexible benefits is in the US‚ where the concept is strongly established. With a limited national health service‚ medical insurance is the responsibility of the individual and employees are typically offered healthcare insurance‚ covering private medical‚ optical dental‚ physiotherapy etc. through their flexible benefits scheme. Flexible benefits is an employee reward system‚ which allows employees to choose from a menu of optional benefits

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    Quiz – Chapter 17 – Solution 1. Rider Company sells a single product. The product has a selling price of $40 per unit and variable expenses of $15 per unit. The company’s fixed expenses total $30‚000 per year. The company’s break-even point in terms of total dollar sales is: A) $100‚000. B) $80‚000. C) $60‚000. D) $48‚000. The answer is d. CMR = (P-V)/P = ($40 - $15)/$40 = 62.5% Px = F/ (CMR) Px = $30‚000/.625 = $48‚000 Use the following to answer questions 2-3: Weiss Corporation produces two models

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    The following information relates to Exercises 5-11 through 5-18: Summit Manufacturing‚ Inc. produces snow shovels. The selling price per snow shovel is $30. There is no beginning inventory. Costs involved in production are: Direct material $5 Direct labor $4 Variable manufacturing overhead $3 Total variable manufacturing costs per unit $12 Fixed manufacturing overhead cost per year $180‚000 In addition‚ the company has fixed selling and administrative costs of $160‚000 per year.

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    2. Do you agree with Negroponte’s decision to partner with Microsoft? Yes I agree with this decision Negroponte partnerships with companies such as Microsoft‚ which is very trustworthy‚ and reliable name in the computer sector for the operating system and software. Nicholas Negroponte‚ founder and director of the MIT Media Lab‚ introduced the idea for the $ 100 laptop in 2005. The laptop will be directed towards the child in "developing countries." The intent is to help education in those countries

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    Assignment: Fixed CostsVariable Costs‚ and Break-Even Point Exercise 10.1 During the sixth month of the fiscal year‚ the program director of the Westchester Home-Delivered Meals (WHDM) program decides to again recompute fixed costsvariable costs‚ and the BEP using the high–low method. Here are the number of meals served and the total costs of the program for each of the first six months: Month Meals Served Total Costs July 3‚500 $20‚500. August 4‚000 $22‚600. September 4‚200 $23

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    Analysis Understand how cost behavior and cost-volume-profit analysis are used by managers. 2 Questions Addressed by CVP Analysis  How much must I sell to earn my desired income?  How will income be affected if I reduce selling prices to increase sales volume?  What will happen to profitability if I expand capacity? 3 Cost-Profit-Volume Analysis  What is cost-volume-profit analysis? It is the study of the effects of output volume on revenue (sales)‚ expenses (costs)‚ and net income (net profit)

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    I strongly agree with the statement that progress is always good unless it HARMS our life. Nowadays humanS  HAVE progressED in MANY different fieldS like computerS‚ automobiles‚ THE Internet etc. One of the best inventions OF THE 20th century is THE computer which helps to unite THE world. I would like to FOCUS ON technologies like THE computer AND THE Internet. IT helps bring people TOGETHER‚ not only from A particular nation but also from other partS of world. My examples listed below will strengthen

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