Rightsizing refers to

A. distress experienced by employees who have been laid off.
B. achieving the size at which the company performs most effectively.
C. lack of motivation in the people who got laid off to find new jobs.
D. a slump in market share after a new company enters the market.
E. guilt on the part of management for downsizing departments within a company.


Answer: B

Business

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A) general ledger. B) general journal. C) chart of accounts. D) balance sheet.

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Trust Engineering Company is considering the purchase of a new machine to replace an existing, worn machine. The old machine was purchased five years ago at a cost of $20,000, and it is being depreciated on a straight line basis to a salvage value of zero over its 10-year life. The new machine, which costs $30,000, falls into the Modified Accelerated Cost Recovery System (MACRS) 5-year class, and it has an estimated life of five years. If the old machine is replaced with the new machine, the change in depreciation expense that will occur in Year 3 of the new machine's life will be _____. The MACRS rates for 5-year class are Year 1 - 20%, Year 2 - 32%, Year 3 - 19%, Year 4 - 12%, Year 5 - 11%, Year 6 - 6%.

A. $2,000 B. $7,600 C. $3,700 D. $5,700 E. $18,200

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The ownership structures of most publicly traded U.S. nonfinancial firms is better characterized by the term:

a. closely held b. diffuse

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Which tool is used to show the magnitude of problems?

a. Flow chart b. Pareto chart c. Gantt chart d. Check sheet

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