Tech Solutions is a consulting firm that uses a job-order costing system. Its direct materials consist of hardware and software that it purchases and installs on behalf of its clients. The firm’s direct labor includes salaries of consultants that work at the client’s job site, and its overhead consists of costs such as depreciation, utilities, and insurance related to the office headquarters as well as the office supplies that are consumed serving clients. Tech Solutions computes its predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 50,000 direct labor-hours would be required for the period’s estimated level of client service. The company also estimated $225,000 of fixed overhead cost for the coming period and variable overhead of $0.50 per direct labor-hour. The firm’s actual overhead cost for the year was $238,100 and its actual total direct labor was 53,100 hours. Required: 1. Compute the predetermined overhead rate. 2. During the year, Tech Solutions started and completed the Xavier Company engagement. The following information was available with respect to this job: Direct materials $ 44,850 Direct labor cost $ 28,200 Direct labor hours worked 200 Compute the total job cost for the Xavier Company engagement.

Answers

Answer 1

Answer and Explanation:

The computation is shown below;

1. The predetermined overhead rate is

= $0.50 + ($225,000 ÷ 50,000 direct labor hours)

= $.50 + $4.5

= $5

2. The total job cost is

= $44,850 + $28,200 + 200 × $5

= $44,850 + $28,200 + $1,000

= $74,050

So in this way these can be calculated


Related Questions

A manager hires labor and rents capital equipment in a very competitive market. Currently the wage rate is $7 per hour and capital is rented at $11 per hour. If the marginal product of labor is 65 units of output per hour and the marginal product of capital is 55 units of output per hour, should the firm increase, decrease, or leave unchanged the amount of capital used in its production process

Answers

Answer:

leave unchanged

Explanation:

because it doe snore jobs then the other one

On April 2, Rolex SA sold $40,000 of inventory items on credit with the terms 1/10, net 30. Payment on $24,000 of sales was received on April 8 and the remaining payment on $16,000 of sales was received on April 27. Assuming Rolex uses the net method of accounting for sales discounts, the entry recorded on April 27 would include a:_____.
a. Debit to cash for $15,840.
b. Debit to revenue for $40,000.
c. Credit to sales discounts forfeited for $160.
d. Debit to accounts receivable for $400.

Answers

Answer:

c. Credit to sales discounts forfeited for $160.

Explanation:

Based on the information given the entry recorded on April 27 would include a: CREDIT TO SALES DISCOUNTS FORFEITED FOR $160

($16,000*1%=$160)

The journal entries are:

A. Dr Accounts receivable $160

Cr Sales Discount forfeited $160

B. Dr Cash $16,000

Cr Accounts receivable $16,000

Standard and actual costs for direct materials for the manufacture of 1,000 units of product were as follows:
Actual costs 1,550 lbs. at $9.10
Standard costs 1,600 lbs. at $9.00
Determine the (a) quantity variance, (b) price variance, and (c) total direct materials cost variance. Enter favorable variances as negative numbers.
a. Quantity variance $______
b. Price variance $______
c. Total direct materials cost variance

Answers

Answer and Explanation:

The computation is shown below;

a.

Materials quantity variance is

= (Actual quantity used × Standard price) - (Standard quantity allowed × Standard Price)]

= (1550 × 9.00) - (1600 × 9.00)

= $(450.00)

= $450 favorable

b.

Direct materials price variance is  

Materials Price Variance = (Actual quantity purchased × Actual price) - (Actual quantity purchased × Standard price)

= (1550  × 9.10) - (1550 ×$9.00)

= $155

= $155 unfavorable

c.  

Total direct materials cost variance is

= Materials quantity variance + Direct materials price variance

= -$450 + $155

= -$295

= $295 Favorable

Jenny Manufactures sold toys listed at $360 per unit to Jack Inc. for $306, a trade discount of 15 percent. Jack Inc. in turn sells the toys in the market at $335. Jenny should record the receivable and related sales revenue (per unit) at: Group of answer choices $360 $335 $306 $285

Answers

Answer:

$306

Explanation:

Based on the information given Jenny should record the receivable and related sales revenue (per unit) at $306 reason been that we were told JENNY MANUFACTURES SOLD TOYS THAT WAS LISTED AT THE AMOUNT OF $360 PER UNIT TO JACK INC. FOR THE AMOUNT OF $306.

Hence, Jenny will record the RECEIVABLE AND RELATED SALES REVENUE (per unit) at $306.

Year Nominal GDP Real GDP GDP Deflator (Dollars) (Base year 2016, dollars) 2016 2017 2018 From 2017 to 2018, nominal GDP , and real GDP. The inflation rate in 2018 was.
Why is real GDP a more accurate measure of an economy's production than nominal GDP?

Answers

Answer:

Explanation:

The Real GDP is defined as the Nominal GDP minus the inflation effect.

Real GDP provides a more accurate picture of economic growth than nominal GDP because it uses constant prices, making comparisons between years more meaningful by allowing for comparisons of the actual volume of goods and services without considering inflation.

Let's say you bought apples at 5dollars per pound in 2015. Imagining a country of 1000 people and considering everyone bought a pound apples and only apples in that year, the GDP comes out to be 1000*5 = 5000 dollars.

Now let's say inflation rate is 10 percent in 2016 which will increase the price to 5.5 dollars per pound. Also, in one year, 10 more people were added to the country (No of births - No of deaths = New people in that year), this brings out total population to around 1010.

Also, let's say that the sale of apples remained the same, so the GDP of 2016 comes out to be 1000*5.5 = 5500 dollars.

That's a whooping 10% increase in GDP, right?

But here the catch.

The GDP increased not because the demand increased, but because the price of the good increased.

If we see at previous year's price (Not considering the inflation, also called Real GDP), the GDP is same which is 5000 dollars.

So, in reality, there isn't any increase in GDP.

Manufacturing overhead was estimated to be $400,000 for the year along with 20,000 direct labon hours. Actual manufacturing overhead was $415,000, actual labor hours were 21,000. To dispose of the balance in the manufacturing overhead account, which of the following would be correct?

a. Cost of Goods sold would be credited for $5,000.
b. Cost of Goods Sold would be debited for $5,000.
c. Cost of Goods Sold would be credited for $15,000.
d. Cost of Goods Sold would be debited for $15,000.

Answers

Answer:

If overhead was overapplied, then the COGS should be debited overhead.

The correct answer is B.

Explanation:

First, we need to calculate the predetermined overhead rate:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= 400,000 / 20,000

Predetermined manufacturing overhead rate= $20 per DLH

Now, we allocate overhead:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Allocated MOH= 20*21,000

Allocated MOH= $420,000

Finally, the over/under allocation:

Under/over applied overhead= real overhead - allocated overhead

Under/over applied overhead= 415,000 - 420,000

Overapplied overhead= $5,000

If overhead was overapplied, then the COGS should be debited overhead.

Tan Corporation of Japan has two regional divisions with headquarters in Osaka and Yokohama. Selected data on the two divisions follow: Division Osaka Yokohama Sales $ 9,600,000 $ 26,000,000 Net operating income $ 672,000 $ 2,340,000 Average operating assets $ 3,200,000 $ 13,000,000 Required: 1. For each division, compute the return on investment (ROI) in terms of margin and turnover. 2. Assume that the company evaluates performance using residual income and that the minimum required rate of return for any division is 16%. Compute the residual income for each division.

Answers

Answer and Explanation:

The computation is shown below;

a. The return on investment is

= Margin  turnover

= Net operating income ÷ sales ×  sales ÷ average operating assets

For Osaka

= $672,000 ÷ $9,600,000 × $9,600,000 ÷ $3,200,000

= 21%

For Yokohama

= $2,340,000 ÷ $2,600,000 × $2,600,000 ÷ $13,000,000

= 18%

2. The residual income is

= Net operating income - (average operating assets × rate of return)

For Osaka

= $672,000 - ($3,200,000 × 16%)

= $160,000

For yokohama

= $2,340,000 - ($13,000,000 × 16%)

= $260,000

Even though most corporate bonds in the united states make coupon payments semiannually, bonds issued elsewhere often have annual coupon payments. suppose a german company issues a bond with a par value of 1000 euros, 23 years to maturity, and a coupon rate of 5.8 percent paid annually.

Required:
If the yield to maturity is 7.5 percent, what is the current price of the bond?

Answers

Answer:

Bond Price​=  816.29

Explanation:

Giving the following information:

YTM= 0.075

Coupon= 0.058*1,000= 58

Years to maturity= 23 years

Face value= 1,000

To calculate the price of the bond, we need to use the following formula:

Bond Price​= cupon*{[1 - (1+i)^-n] / i} + [face value/(1+i)^n]

Bond Price​= 58*{[1 - (1.075^-23)] / 0.075} + [1,000/(1.075^23)]

Bond Price​= 626.79 + 189.5

Bond Price​=  816.29

During 2019, $27,000 of cash dividends were declared and paid. A patent valued at $80,000 was obtained in exchange for land. Equipment that originally cost $20,000 and had $7,000 accumulated depreciation was sold for $13,000 cash. Bonds payable were sold for cash and cash was used to pay for structural improvements to the building. Required a. Compute the change in cash that occurred during 2019. b. Prepare a statement of cash flows using the indirect method

Answers

Answer:

a. Change in Cash that occurred during 2019:

Cash outflow $27,000

Cash inflow = $13,000

Net outflow = $14,000

b. Statement of Cash Flows for the year ended December 31, 2019:

Investing activities:

Sale of Equipment         $13,000

Financing activities:

Payment of dividends ($27,000)

Net cash outflow =        $14,000

Explanation:

a) Data and Calculations:

Cash dividends paid during 2019 = $27,000

Patent purchased = $80,000

Land sold in exchange of patent = $80,000

Sale of equipment = $13,000

Sales of Bonds Payable = Cost of Building Improvements

How does the policy define the meaning of insurance​

Answers

Explanation:

the insurance policy is a contract (generally a standard form contract) between the insurer and the policyholder, which determines the claims which the insurer is legally required to pay.

What is the loan balance (in dollars) after the third payment, of a 5 year loan of $100,000 with an APR of 10% and annual payments

Answers

110,000 total I thing I am not to sure

The ledger of Mai Company includes the following accounts with normal balances: D. Mai, Capital $9,000; D. Mai, Withdrawals $800; Services Revenue $13,000; Wages Expense $8,400; and Rent Expense $1,600. Prepare the necessary closing entries from the available information at December 31.

Answers

Answer: See explanation

Explanation:

The necessary closing entries from the available information at December 31 will be calculated thus:

1. Dec 31

Dr Services Revenue $13000

Cr Income Summary $13000

2. Dec 31

Dr Income Summary $10000

Cr Wages expense $8400

Cr Rent expense $1600

3. Dec 31

Dr Income Summary = $13000 - $10000 = $3000

Cr D. Mai, Capital $3000

4. Dec 31

Dr D. Mai, Capital $800

Cr D. Mai, Withdrawals $800

mention any four components of the marketing communication policy​

Answers

Answer:

Mix advertising, public relations, sales promotion and personal selling

An example of a good that is excludable is: _________
a) an outdoor sculpture visible from the street.
b) a television set.
c) broadcast television.
d) an aerial fireworks display.

Answers

Answer:

b) a television set

Explanation:

Excludable goods can be regarded as a s private goods, unlike non-excludable goods which are public goods. Instance of this is that

everyone can utilize public road, but going to cinema cannot be for everyone the way they please, this is because, ticket need to be bought to get access, as ticket is bought, this can excludes somebody else since there is because limited seat. It should be noted that good can be regarded as a excludable, in situation whereby supplier of that good successfully prevent individual that do not pay from consuming it. An example of a good that is excludable is television set

A stock has an average expected return of 9.7 percent for the next year. The beta of the stock is 1.34. The T-Bill rate is 5.2% and the T-Bond rate is 3%. What is the market risk premium

Answers

Answer:

3.4%

Explanation:

According to the capital asset price model: Expected rate of return = risk free + beta x (market rate of return - risk free rate of return)

9.7 = 5.2 + 1.34(x - 5.2)

9.7 - 5.2 =  1.34(x - 5.2)

3.35 = x - 5.2

Here is some price information on Fincorp stock. Suppose first that Fincorp trades in a dealer market. Bid Asked 55.25 55.50 a. Suppose you have submitted an order to your broker to buy at market. At what price will your trade be executed? (Round your answer to 2 decimal places.) b. Suppose you have submitted an order to sell at market. At what price will your trade be executed? (Round your answer to 2 decimal places.)

Answers

Answer:

a. Your trade will be executed at the bid price of 55.25.

b. Your trade will be executed at the ask price of 55.50.

Explanation:

First note that:

The bid price is the highest price a buyer will pay for a security.

The ask price is the lowest price a seller will accept for a security.

Therefore, we have:

a. Suppose you have submitted an order to your broker to buy at market.  At what price will your trade be executed? (Round your answer to 2 decimal places.)

Since you are the buyer, your trade will be executed at the bid price of 55.25. This is because the bid price is the highest price you as a buyer will pay for a security.

b. Suppose you have submitted an order to sell at market. At what price will your trade be executed? (Round your answer to 2 decimal places.)

Since you are the seller, your trade will be executed at the ask price of 55.50. This is beecausee the ask price is the lowest price uou as a seller will accept for a security.

The technique for linking a manufacturer's operations with those of all its strategic suppliers and its key intermediaries and customers to enhance efficiency and effectiveness is

Answers

Supply chain management

The following information was available from the inventory records of Rich Company for January:
Units Unit Cost Total Cost
Balance at January 1 9,000 $9.77 $87,930
Purchases:
January 6 6,000 10.30 61,800
January 26 8,100 10.71 86,751
Sales:
January 7 (7,500)
January 31 (11,100)
Balance at January 31 4,500
A. Assuming that Rich does not maintain perpetual inventory records, what should be the inventory at January 31, using the weighted-average inventory method, rounded to the nearest dollar?
a. $47,270.
b. $46,067.
c. $46,170.
d. $46,620.
B. Assuming that Rich maintains perpetual inventory records, what should be the inventory at January 31, using the moving-average inventory method, rounded to the nearest dollar?
a. $47,270.
b. $46,067.
c. $46,170.
d. $46,620.
Please EXPLAIN answer for a thumps-up. I'm tried of wrong answers, please don't answer it unless you are 100% sure.

Answers

Answer:

A. The correct option is b. $46,067.

B. The correct option is d. $46,620.

Explanation:

Note: The data in this question are merged together. They are therefore sorted before answering the question. See the attached pdf file for the complete question with the sorted data.

The explanation of the answers is now given as follows:

A. Assuming that Rich does not maintain perpetual inventory records, what should be the inventory at January 31, using the weighted-average inventory method, rounded to the nearest dollar?

Note: See part A of the attached excel file for the calculation of the of units and cost of goods available for sale.

Since Rich does not maintain perpetual inventory records, this implies that this is a periodic inventory system. And update to inventory in a periodic inventory system are made on a regular basis, such as monthly, quarterly, etc.

From the part A attached excel file, we have:

Units of goods available for sale = 23,100

Cost of goods available for sales = $236,481

Weighted-average cost per unit = Cost of goods available for sales / Units of goods available for sale = $236,481 / 23,100 = $10.2372727272727

Inventory at January 31 = Units of inventory balance at January 31 * Weighted-average cost per unit = 4,500 * $10.2372727272727 = $46,068

From the options the closest one is b. $46,067. Therefore, the inventory at January 31 is $46,067 and the correct option is b. $46,067.

B. Assuming that Rich maintains perpetual inventory records, what should be the inventory at January 31, using the moving-average inventory method, rounded to the nearest dollar?

Note: See part B of the attached excel file for the calculation of the inventory at January 31 (in bold red color).

Under Perpetual Inventory system, the inventory is updated whenever a purchase or sale is made. It's a procedure that happens in real time.

In the Part B of the attached excel file, the following rates in light red color are made as follows:

Rate on January 6 = ($87,930 + $61,800) / 15,000 = $9.98 per unit

Rate on January 26 = ($74,865 + 86,751) / 15,600 = $10.36 per unit

From the part B attached excel file, we have:

Inventory at January 31 = $46,620.

Therefore, the correct option is d. $46,620.

Rizio Co. purchases a machine for $12,500, terms 2/10, n/60, FOB shipping point. Rizio paid within the discount period and took the $250 discount. Transportation costs of $360 were paid by Rizio. The machine required mounting and power connections costing $895. Another $475 is paid to assemble the machine and $40 of materials are used to get it into operation. During installation, the machine was damaged and $180 worth of repairs were made. In moving the machine to its steel mounting, $180 in damages occurred. Also, $40 of materials is used in adjusting the machine to produce a satisfactory product. The adjustments are normal for this machine and are not the result of the damages. Compute the cost recorded for this machine. (Rizio pays for this machine within the cash discount period.)

Answers

Answer:

Cost recorded for this machine = $14,240

Explanation:

Particulars                                       Amount

Invoice Price                                   $12,500

Less: Cash Discount                       $250 (12,500*2%)

Net Purchase Price                        $12,250

Add: Transportation Costs             $360

Add: Power Connections               $895

Add: Assemble Cost                       $475

Add: Material used                   $40

Add: Repair                                      $180

Add: Material used in adjusting      $40      

Amount to be capitalized              $14,240

Note: The repair cost is included because it is incurred before machine is put in operation.

Zebra Company sells a segment of its operations at a loss. Zebra has not previously experienced such an event and does not expect to again. The loss from the disposal of the segment should be reported in the income statement as: Select one: A. A separate amount in comprehensive income B. A separate amount in net income from continuing operations C. A separate amount in a discontinued operations section D. As part of cost of goods sold

Answers

Answer:

C. A separate amount in a discontinued operations section

Explanation:

Since in the given situation it is mentioned that zebra co sells the segment at a loss so this loss from the sale of the segment that should be reported in the income statement as the distinct amount in the discontinued operating section as the same below the income from continuing operations

Hence, the correct option is c.

Answer:

The answer is "Option C".

Explanation:

The discontinued operations are parts of a company's core business or product line that have been sold or shut down and thus are reported separately on the financial statements from ongoing operations. As a result, any loss from the sale of the segment should indeed be reported as a separate amount inside the income statement's discontinued operations column.

MC algo 8-18 Valuing Stock Asonia Co. will pay a dividend of $5.10, $9.20, $12.05, and $13.80 per share for each of the next four years, respectively. The company will then close its doors. If investors require a return of 9.4 percent on the company's stock, what is the stock price?
a. $3708
b. $32.88
c. $42.38
d. $3119
e. $35.41

Answers

Answer:

d. $31.19

Explanation:

The computation of the stock price is shown below

Stock Price is

= [$5.10 ÷ (1 + 0.094)^1 + $9.20 ÷ (1 + 0.094)^2 + $12.05 ÷ (1 + 0.094)^3 + $13.80 ÷ (1+0.094)^4]

= $4.66 + $7.69 + $9.20 + $9.63    

= $31.19

hence, the option d is correct

Company A, a British manufacturer, wishes to borrow US dollars at a fixed rate of interest. Company B, a US multinational, wishes to borrow sterling at a fixed rate of interest. They have been quoted the following rates per annum ( adjusted for differential tax effects):
Sterling US dollars
Company A 11.0% 7.0%
Company B 10.6% 6.2%
Design a swap that will net a bank, acting as intermediary, 10 basis points per annum and that will produce a gain of 15 basis points per annum for each of the two companies.

Answers

Answer:

Company b 11.0 % 7.o%

Explanation:

Is this ok

Mainway Toy Company currently has 10,000 shares of common stock outstanding. Its management believes that its current stock price of $95 per share is too high. The company is planning to conduct stock splits in the ratio of 2 for 1 as described in the animation. If Mainway Toy Company declares a 2-for-1 stock split, the price of the company's stock after the split, assuming that the total value of the firm's stock remains the same after the split, will be ____________.

Answers

Answer:

$47.50

Explanation:

A stock split implies dividing the existing number of shares into multiples in order to enhance the liquidity of the firm's shares.

It is noteworthy that the stock split does not add any value to the existing stock account balance as well as paid in surplus account value since only the number of issued shares changed , values are kept constant.

share price after split=share price before split/stock split ratio

share price before split=$95

stock split ratio=2/1

share price after split=$95/2/1

share price after split=$95*1/2

share price after split=$47.50

Jeff owns an American put option on 100 shares of ABC stock. The option has a strike price of $32.50 and a September expiration date. The stock has recently been declining in value, currently sells for $27.65 per share, and is expected to continue declining in value. Ignore all costs and taxes. If today is Wednesday, August 14, he: Group of answer choices

Answers

Answer: b. can exercise his option and earn a profit.

Explanation:

Put options make a profit when the underlying stock sells for less than the strike price of the option. Furthermore, an American put option can be sold at any time before the option expires.

Jeff can therefore exercise the put option and make a profit today of:

= (32.50 - 27.65) * 100 shares

= $485.00

What is the present value of a 10-year annuity of $3,000 per period in which payments come at the beginning of each period

Answers

Answer: $18984.9

Explanation:

Your question isn't complete as you didn't give the interest rate. Let's assume that the interest rate is 12%.

Therefore, the present value will be:

= 3000 + 3000[1 - (1 + 0.12)^-10+1] / 0.12

= 3000 + (3000 × 5.3283)

= 3000 + 15984.9

= 18984.9

Therefore, the present value is $18984.9

The new office supply discounter, Paper Clips, Etc. (PCE), sells a certain type of ergonomically correct office chair. The annual holding cost per unit is $25, annual demand is 180,000 chairs, and the ordering cost is $150 per order. The lead time is 5 days. Because demand is variable (standard deviation of daily demand is 30 chairs), PCE has decided to establish a customer service level of 96%. The store is open 300 days per year.

Required:
a. What is the optimal order quantity?
b. What is the safety stock?
c. What is the reorder point?
d. What is the optimal annual total inventory cost?

Answers

Solution :

Given data:

Annual demand, D = 180,000 chairs

Ordering cost, F = $ 150 per order

Annual holding cost per unit, C = $25

Lead time of order, L = 5 days

Standard deviation of order during lead time = 30

a). The optimal order quantity

   [tex]$=\sqrt{\frac{2FD}{C}}$[/tex]

  [tex]$=\sqrt{\frac{2\times 150 \times 180,000 }{25}}$[/tex]

 = 1469.69

 = 1470 (rounding off)

b). The Z value of the customer service of 90%,

i.e., the probability of 0.90 as per normal distribution table = 1.29

∴  Safety stock = Z value x standard deviation of order during lead time

                         = 1.29 x 30

                        = 38.7

                        = 39 (rounding off)

c). The reorder point

 [tex]= \text{Average demand per day} x \text{Demand lead time (day) + Safety stock}[/tex]

 [tex]$=\frac{\text{annual demand}}{\text{300 days}} \times \text{ Demand Lead time (days) + Safety stock}$[/tex]

 [tex]$=\frac{180,000}{300} \times 5 + 39$[/tex]

 = 3039

d). The optimal annual total inventory cost

  [tex]$\text{= Annual ordering cost + Annual Inventory carrying cost}$[/tex]

  [tex]$\text{= Number of orders} \times \text{Ordering cost + Average inventory} \times }$[/tex] [tex]$\text{Inventory holding cost per unit per year}$[/tex]

  [tex]$=\frac{\text{annual demand}}{\text{optimum order quantity}} \times \text{ordering cost+}\frac{\text{optimum ordering cost}}{2}\times C$[/tex]

  [tex]$=\frac{180,000}{1470} \times 150 + \frac{1470}{2} \times 25$[/tex]

 = 18367.34 + 18375

 = $ 36,742.34

 

Cho e hỏi các vấn đề của chuỗi cung ứng thực phẩm trong kinh doanh ẩm thực và cách khắc phục ạ
Mong mọi người giúp đỡ e ạ

Answers

Answer: Dưới nhu cầu thưởng thức các loại thực phẩm đa dạng, tươi ngon vào bất kỳ thời điểm nào trong năm, chuỗi cung ứng thực phẩm đã phải mở rộng hơn nhiều về mặt địa lý và buộc phải thông qua nhiều nhà cung cấp hơn. Điều này đã làm cho nghiệp vụ quản lý chuỗi cung ứng ngành thực phẩm trở nên cồng kềnh và phức tạp hơn bao giờ hết.  Các nhà sản xuất, nhà phân phối hay các nhà cung cấp dịch vụ logistics theo đó cũng phải chịu những áp lực không nhỏ để đưa các sản phẩm thực phẩm ra thị trường một cách nhanh chóng, an toàn và trong điều kiện tốt nhất có thể.  Một chuỗi cung ứng thực phẩm điển hình bao gồm sáu giai đoạn:

1. Tìm nguồn cung cấp nguyên liệu thô

2. Sản xuất

3. Chế biến và đóng gói

4. Lưu trữ

5. Phân phối bán buôn

6.Phân phối bán lẻ

Explanation:

1. Bên cạnh đó mọi vấn đề liên quan đến giá trị sản xuất đều gặp những khó khăn nhất định, một trong những vấn đề mà mọi doanh nghiệp hay cá nhân tham gia vào chuỗi cung ứng thực phẩm đều phải lo ngại về vấn đề ( Tìm nguồn cung cấp nguyên liệu thô). Vấn đề truy xuất và đảm bảo nguồn thực phẩm sạch là vấn đề cần cân nhắc đầu tiên,  đi đôi đó là phải đảm bảo phù hợp với mô hình kinh doanh của doanh nghiệp, phù hợp với điều kiện kinh tế.

May mắn thay chúng ta đang sống ở thời đại 4.0  việc truy xuất nguồn gốc nguyên liệu đã không còn nhiều thách thách bởi việc áp dụng công nghệ vào việc truy xuất nguyên liệu rất dễ dàng ví dụ thông qua mã code, mã QR... bằng vài một thao tác đơn giản cũng có thể truy xuất nguồn gốc nguyên liệu nhanh, hiệu quả, tiết kiết chi phí đi lại xác minh. Vấn đề thứ hai là đảm bảo nguồn nguyên liệu thô được xử lý an toàn đã và đang ngày càng không còn là thách thức. Bởi việc ứng dụng công nghệ vào xử lý nguyên liệu thô vừa nhanh chóng, chính xác hiệu quả, ví dụ ngay từ khâu thu hoạch nguyên liệu thô các may móc đã hỗ trợ giúp đảm bảo nguồn nguyên liệu đầu vào đều và chính xác. Các khâu gieo trồng hay xử lý cũng được giúp ngắn và khoa học nhờ có ứng dụng công nghệ, khoa học. Nhưng đi bên cạnh là chi phí cao để đảm bảo chất lượng.

Bên cạnh đó việc xây dựng một mạng lưới về chuỗi cung ứng  thực phẩm trong kinh doanh là một việc vô cùng quan trọng, quyết định sự phát triển của cả doanh nghiệp. Mặc dù là một loại công nghệ vẫn chưa được sử dụng rộng rãi trong ngành công nghiệp thực phẩm, nhưng blockchain được nhiều lãnh đạo coi là một công nghệ đầy hứa hẹn cho phép truy xuất nguồn gốc trong chuỗi cung ứng thực phẩm.

Công nghệ blockchain là một nền tảng số chung, nơi người dùng có thể lưu trữ và chia sẻ thông tin qua một mạng lưới tổng. Hệ thống này cho phép người dùng xem tất cả các giao dịch cùng một thời điểm trong thời gian thực. Một trong những lợi thế chính của blockchain là một khi thông tin được thêm vào hệ thống, thông tin đó sẽ được phân phối nội bộ trong mạng lưới và được lưu trữ cố định trong đó vĩnh viễn. Thông tin do vậy sẽ không thể bị tấn công, thao túng hoặc bị hư hại bởi bất kỳ cách nào.  

2. Tiếp đó là thách thức chi phí vận hành chuỗi cung ứng tăng cao

Điều hành một chuỗi cung ứng thực phẩm sẽ tiêu tốn nhiều loại chi phí, một số chi phí quan trọng bao gồm:  Chi phí điện và nhiên liệu,  Chi phí logistics, vận chuyển hàng hóa , Chi phí nhân công , Chi phí đầu tư vào công nghệ mới

Những chi phí này rất đáng kể, do vậy, việc theo dõi chi phí hoạt động thường xuyên là một thách thức cho các doanh nghiệp ngành thực phẩm.

Cho nên giải pháp hữu hiệu nhất đó là Bước đầu tiên để kiểm soát chi phí là phải hiểu rõ các loại chi phí hiện có trong hoạt động doanh nghiệp. Trong các chuỗi cung ứng đơn giản, điều này có thể được thực hiện bằng các công cụ bảng tính. Nhưng ở nếu chuỗi cung ứng ngày càng trở nên phức tạp, doanh nghiệp sẽ cần một giải pháp công nghệ. Doanh nghiệp nên nâng cấp công nghệ của mình, những công việc như gửi tệp bảng tính qua email hay gọi điện báo tin cần được loại bỏ.

Một lưu ý khác là nếu các lãnh đạo quá quan tâm đến việc tiết kiệm chi phí thì tính hiệu quả và sự phát triển lâu dài của doanh nghiệp có thể bị kìm hãm. Một giải pháp công nghệ “đắt tiền”, ví dụ đó là đẩy mạnh mảng truyền trông marketing sản phảm, xâm nhập thị trường khôn ngoan bằng công nghệ mới, mặt hàng mới tác dụng mới, có thể mang lại lợi tức đầu tư đáng kể và tiết kiệm rất nhiều loại chi phí về lâu dài. Từ đó, doanh nghiệp vận hành hiệu quả và trở nên hấp dẫn hơn trong mắt các khách hàng.

Trên đây là những vấn đề cơ bản mà mình nghĩ sẽ giúp ích cho bạn từ kinh nghiệp của bản thân cũng như những kinh nghiệm mà mình học hỏi được. Mong rằng sẽ giúp ích cho bạn. Mình chỉ muốn khuyên là hãy trở thành  nhà đầu tư, kinh doanh khôn ngoan, sáng tạo.

_______ is best described as the process of transformation of an idea into a new product or process, or the modification and recombination of existing ones.

Answers

Answer: Invention

Explanation:

Invention simply refers to the process for transforming an idea into a new product or the modification and the recombination of existing ones.

Invention is the unique method, or process that's used in the creation of a product or may be an improvement on a product or machine that's already created.

suppose ta hurricane hits alabama causing widespread damage to houses and businesses the governor of alabama places pirce cielings on all building materials to keep the prices reasonable

Answers

Answer:

Shortages of building materials and a slower recovery from the storm

Explanation:

From the question we are informed about an instance, whereby a hurricane hits Alabama, causing widespread damage to houses and businesses. The governor of Alabama places price ceilings on all building materials to keep the prices reasonable. In this case,what most likely result is Shortages of building materials and a slower recovery from the storm.

From law of demand, which expressed that provided other factors remain equal, when price of a good goes higher, then there would be less demand of that good from

people and vice versa. higher price brings lower the quantity demanded, and lower price brings higher the quantity demanded, therefore in the case, above as the price of ceilings on all building materials so that price becomes reasonable people demand more and it leads to Shortages of building materials

Early in the year,manager John Jacobs set reasonable,understandable,and measurable performance standards and communicated these standards clearly to all team members.Because of these efforts,he should be prepared for the next step in the appraisal process. The first two steps in performance appraisal are establishing performance standards and communicating them to subordinates.The third step is to evaluate performance,and if the first two steps are done correctly,this step is relatively easy.
A. True
B. False

Answers

Answer:

A. True

Explanation:

Performance evaluation of an employee should be based on his performance. He should be communicated with expected performance and then analysis should be done against standard and actual performance. When John Jacob has set performance standards and clearly communicates it to all team members the appraisal process would be relatively easy.

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