The return that shareholders require on their investment in the firm is called the:

A) dividend yield.
B) cost of equity.
C) capital gains yield.
D) cost of capital.
E) income return.


B

Business

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Hardigree Corporation makes a product that has the following direct labor standards: Standard direct labor-hours 0.3hours per unitStandard direct labor rate$23.00per hourIn May the company's budgeted production was 8,900 units, but the actual production was 8,800 units. The company used 2,820 direct labor-hours to produce this output. The actual direct labor cost was $70,218.The labor rate variance for May is:

A. $5,016 F B. $5,358 F C. $5,016 U D. $5,358 U

Business

Describe the four major human resource management skill sets.

What will be an ideal response?

Business

Under international accounting standards, revenue is recognized

a. only when a sale and delivery have occurred. b. upon the increase in the fair value of biological assets (e.g., cattle) without waiting for the assets to be sold. c. upon the increase in the fair value of agricultural produce (e.g., harvested wheat) without waiting for the assets to be sold d. upon the increase in the fair value of both biological assets (e.g., cattle) and agricultural produce (e.g., harvested wheat) without waiting for the assets to be sold.

Business

If a capital budgeting project is purchased, a firm's value, and thus its stockholders' wealth, will increase by the amount of the project's _____.

A. net cash flow discounted at the growth rate of the firm B. cash inflows discounted at the required rate of return C. nondiscounted cash inflows D. cash inflows discounted at the internal rate of return E. net present value (NPV)

Business