Answer:
A. 45
B.2,235
C. 1.9%
Explanation:
A. Calculation to determine the amount of value-added
VALUE ADDED TIME
PC board Assembly 4
Final Assembly 20
Testing 9
Packaging and labeling 12
Total Value added time 45
Therefore the amount of value-added is 45
B. Calculation to determine non-value-added lead time
NON-VALUE-ADDED LEAD TIME
Wait time for non added value 2,205
[45*(50-1)]
Add Test set up time 30
Wait time 2,235
Therefore The non-value-added lead time is 2,235
C. Calculation to determine the value-added ratio
Value added time 45
Non value added lead time:
Wait time lead time 2,235
Move time lead time 32
(12+20)
Total lead time 2,312
Value added ratio 1.9%
(45/2312*100)
Therefore the value-added ratio is 1.9%
The majority of conventional portfolio-analysis methodologies evaluate SBUs based on two crucial factors: the market or industry an SBU operates in is appealing, and an SBU's position within that market or industry is strong.
What is Strategic Business Unit?
A strategic business unit, or SBU for short, is a fully operational part of an organization with its own mission and goals. An key section of the organization, a strategic business unit typically functions independently. It provides updates on its operational status to the headquarters. Although a strategic business unit, or SBU, is an independent company, it is required to report directly to the organization's headquarters on the status of its operations. It is independent and centered on a particular market. It is large enough to have independent support divisions for things like human resources and training. Having an SBU has a number of advantages. For businesses with a variety of product structures, this strategy is most effective. Proctor and Gamble, LG, and other businesses are the best examples of SBU. Under one roof, these businesses house numerous product categories. For instance, the company LG produces consumer durables.
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It's true investing in stocks and bonds is risky because it is possible to lose all or part of your principal.
Investors are unlikely to demand the same returns on their stock investments year after year. Market yields can be expressed as the sum of government bond yields and market risk premiums.
Yes. If you sell bonds before their maturity date, you may incur a loss as the sale price may be lower than the purchase price. Also, if an investor purchases a bond and the company faces financial difficulties, the company may not be able to return all or part of the original investment to the bondholders.
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Answer:
$432,000 Setting up equipment ⇒ based on setup hours
$1,440,000 Other overhead ⇒ based on oven hours
product units produced setup hours oven hours
Fudge 8,000 6,400 1,600
Cookies 445,000 1,600 8,000
1) Activity rate:
- a) setup hours = total setup costs / total setup hours = $432,000 / 8,000 hours = $54 per setup hour
- b) oven hours = total other overhead costs / total oven hours = $1,440,000 / 9,600 hours = $150 per oven hour
2) total overhead assigned to fudge = (6,400 setup hours x $54 per setup hour) + (1,600 oven hours x $150 per oven hour) = $345,600 + $240,000 = $585,600
Net Income flows from the income statement to the statement of retained earnings.
The balance sheet is balanced when net income from the income statement, less any dividends paid, is transferred to the retained earnings column. Additional connections- Long-term debt on the balance sheet is used to determine interest expenditure on the income statement.
Net income: In commerce, Net Income is the amount of cash left over on balance costs, like salaries and wages, the value of commodities or raw materials, and taxes, are paid. Net Profit is the amount that an individual keeps after paying taxes, insurance premiums, and retirement contributions.
Net Income.
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