The focus of business process reengineering (BPR) is improving
a. products.
b. processes.
c. cost reduction.
d. decision making.
B
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Which of the following would a consumer be most likely to consult just before making a purchase decision?
A) television B) a directory C) out-of-home media D) radio E) branded entertainment
The direct method starts with net income and adjusts it to net cash provided by operating activities
Indicate whether the statement is true or false
DelauderEnterprises makes a variety of products that it sells to other businesses. The company's activity-based costing system has four activity cost pools for assigning costs to products and customers. Details concerning that ABC system are listed below:Activity Cost PoolActivity MeasureActivity RateSupporting assemblyDirect labor-hours (DLHs)$3.45per DLHProcessing batchesNumber of batches$193.30per batchProcessing ordersNumber of orders$83.05per orderServing customersNumber of customers$1,608.00per customerThe cost of serving customers, $1,608.00 per customer, is the cost of serving a customer for one year. Grennon Corporation buys only one of the company's products. The details of last year's purchases of this product are listed below: Number of units purchased 1,500unitsNumber
of batches 5batchesNumber of orders 2ordersDirect labor-hour requirement 0.25DLHs per unitSelling price$18.55per unitDirect materials cost$8.35per unitDirect labor cost$3.95per unitAccording to the ABC system, the total cost of the activity "Supporting assembly" for this customer this past year was closest to: A. $1,293.75 B. $5,175.00 C. $0.86 D. $375.00
On January 1, 20X8, Potter Corporation acquired 90 percent of Shoemaker Company's voting stock, at underlying book value. The fair value of the noncontrolling interest was equal to 10 percent of the book value of Shoemaker at that date. Potter uses the fully adjusted equity method in accounting for its ownership of Shoemaker. On December 31, 20X9, the trial balances of the two companies are as follows: Potter Company Shoemaker Corporation Debit Credit Debit Credit Current Assets$200,000 $140,000 Depreciable Assets 350,000 250,000 Investment in Shoemaker Corp. 162,000 Depreciation Expense 27,000 10,000 Other Expenses 95,000 60,000 Dividends
Declared 20,000 10,000 Accumulated Depreciation $118,000 $80,000 Current Liabilities 100,000 80,000 Long-Term Debt 100,000 50,000 Common Stock 100,000 50,000 Retained Earnings 150,000 100,000 Sales 250,000 110,000 Income from Subsidiary 36,000 $854,000 $854,000 $470,000 $470,000 Based on the preceding information, what amount would be reported as retained earnings in the consolidated balance sheet prepared at December 31, 20X9? A. $424,000 B. $314,000 C. $294,000 D. $150,000