production process

production process

Would a job-order costing system or a process costing system be used for the production process? Give specific reasons for your choice of which costing system would be most appropriate for the manufacturer.

Note

Must be 400 words not including reference.

 

management accountant

management accountant

Essay Question:

Write a  essay discussing how lean versus traditional production might affect a management accountant trying to calculate a company’s costs. How would the information a management accountant would use to determine company costs change depending on type of production?

Note

Write a 500 – word

Disease Control

Disease Control and Prevention’s page on ADHD

Week 1 Assignment 2

Read the Centers for Disease Control and Prevention’s page on ADHD; the link is provided below. Use the close reading techniques described in Chapter 1 of the e-book. It may be helpful to print off the page and annotate the text. Then, summarize the website in 200-250 words. Your summary should be similar to the example provided in Chapter 1 of the textbook.

Your summary should answer at least three of the questions below:

  1. What key facts or details does the CDC share about ADHD?
  2. In addition to the facts, what impression does the CDC create about ADHD? In other words, how does it make readers feel or what does it make readers think about ADHD?
  3. What would motivate the CDC, which is a government institution, to post a page about ADHD?
  4. Why, in your view, is the Web page a good or bad method for the CDC to distribute information?
  5. How do you think the average reader would react to the CDC’s page about ADHD?

Hint:

Do not try to summarize every detail. Focus on the main points the page is trying to convey. It is helpful to think of the CDC’s page in terms of its sections, rather than its many facts.)

During the week, read and respond to your classmates’ summaries. Did you emphasize the same points in your summary that they did? Did you have the same impression about ADHD after you summarized it? Why or why not?

Link to Centers for Disease Control and Prevention’s page on ADHD:http://www.cdc.gov/ncbddd/adhd/facts.html

NOTE:

If you click on the link and it will not open, paste the link into the browser.

Week 1 Assignment 3

In the rhetorical analysis assignment, you will be expected to demonstrate an understanding that every text is created for a unique situation and audience. You will need to act on this by analyzing the decisions made by the Centers for Disease Control and Prevention (CDC) on their website about ADHD. This includes the persuasive appeals the CDC uses.

Aristotle believed that speakers and writers used three kinds of persuasive appeals. Logos is an appeal to the audience’s powers of reason or logic. Pathos is an appeal to emotions or senses. Ethos is the personal appeal, charisma, or credibility of the speaker or writer. These three appeals are known as the rhetorical triangle because all three sides work together to make a text effective or not.

In your own words, explain the concepts of pathos, logos, and ethos and why they are important appeals to recognize in a text. Next, use the CDC’s page about ADHD to analyze the ethos, logos, and pathos in the document.

Consider the following questions in your response:

  • What do you think about the logic presented in the document?
  • What do you think about its emotional appeal
  • What about its appeal to authority or credibility?
  • Does the CDC effectively present each of the rhetorical appeals? Why or why not?

Note

Link to Centers of Disease Control’s website: http://www.cdc.gov/ncbddd/adhd/facts.html

 

Endocrine Disorders

Endocrine Disorders

Note

Be specific and provide examples.

Organizational Behavior

Organizational Behavior

Reflection and Discussion Forum Week 1

Reflection and Discussion Forum Week 1Assigned Readings: Chapter 1. What is Organizational Behavior? Chapter 2. Diversity in Organizations

Chapter 3. Attitudes and Job Satisfaction Initial Postings: Read and reflect on the assigned readings for the week. Then post what you thought was the most important concept(s), method(s), term(s), and/or any other thing that you felt was worthy of your understanding in each assigned textbook chapter. Your initial post should be based upon the assigned reading for the week, so the textbook should be a source listed in your reference section and cited within the body of the text. Other sources are not required but feel free to use them if they aid in your discussion. Also, provide a graduate-level response to each of the following questions:

  1. You are working as a manager of a financial planning office where you require your employees to have a presence on social media. One of your financial advisors posts to his Twitter account that he needs $500 to pay his rent for the month. Would you punish him? Why or why not?

Note

[Your post must be substantive and demonstrate insight gained from the course material. Postings must be in the student’s own words – do not provide quotes!] [Your initial post should be at least 450+ words and in APA format (including Times New Roman with font size 12 and double spaced). Post the actual body of your paper in the discussion thread then attach a Word version of the paper for APA review]

Decentralized businesses 

Decentralized businesses

Decentralized businesses can have three responsibility centers that must be evaluated differently because of their functions.

  • Describe the three responsibility centers and give an example of each from your work.
  • Give an explanation about how each is evaluated.
  • Tell us why you would prefer to work in a centralized or decentralized organization.
  • Discuss which type of responsibility center you would prefer to manage and why.

Server Virtualization

Server Virtualization

Paper: Server Virtualization // Read the docs before doing the paper For your written assignment this week, complete a case study of the organization you work for (use a hypothetical or “other” organization if more applicable) that will address the following prompts:

  • Describe the organization’s environment, and evaluate its preparedness for virtualization.
  • Explain Microsoft (or another product) licensing for virtualized environments.
  • Recommend a configuration for shared storage; make sure to discuss the need for high availability and redundancy for virtualization for the organization.
  • Explain Windows Azure capabilities for virtual machines and managing a hybrid cloud, including Windows Azure’s Internet as a Service (IaaS) and storage capabilities
  • Make a recommendation for cloud computer use in the organization, including a justification for your recommendations.

Read more

Total Assets Definition, Example Applications of Total Assets

What is average total assets? definition and meaning

Another use case for ROA involves assessing the benefits of investing in a new project vs. expanding the scope of deployed assets. Here the aim of the management is to increase productivity and income as well as reduce asset costs, thus resulting in an improved ROA metric. Shareholder’s Equity is defined as the owners’ residual claim on assets after all https://simple-accounting.org/ debts have been repaid. In other words, Shareholder’s Equity is equal to a firm’s Total Assets minus its Total Liabilities. For example, with an asset utilization ratio of 52%, a company earned $.52 for each dollar of assets held by the company. An increasing asset utilization means the company is being more efficient with each dollar of assets it has.

The inventory value reported on the balance sheet is usually the historical cost or fair market value, whichever is lower. Know the components of total assets and explore the formula used to calculate these total assets. Asset turnover ratio measures the value of a company’s sales or revenues generated relative to the value of its assets.

Importance of ROA

To assess this, the entity needs to measure the amount of net income for those three years and then calculate the averages of total assets. These averages of total assets are the value of assets used by the entity to support the sales and operation of the entity.

CTO Realty Growth Reports Third Quarter 2022 Operating Results – GlobeNewswire

CTO Realty Growth Reports Third Quarter 2022 Operating Results.

Posted: Thu, 27 Oct 2022 20:10:00 GMT [source]

It is important to note that the asset turnover ratio will be higher in some sectors than in others. For example, retail organizations generally have smaller asset bases but high sale volumes, creating high asset turnover ratios.

Limitations of ROA

Return on average assets shows how efficiently a company is utilizing its assets and is also useful when assessing peer companies in the same industry. Unlike return on equity, which measures the return on invested and retained dollars, ROAA measures the return on the assets purchased using those dollars. Equity MultiplierThe equity multiplier is a simple ratio of total assets to total equity that helps us understand how much of the company’s assets are financed by shareholder equity. If this ratio is higher, the financial leverage is higher and vice versa. RONAReturn on net assets determines the efficiency of the company’s net assets to generate profit. It analyzes the income-generating ability of the net working capital and the fixed assets employed in the business. Average total asset is calculated to be used in the calculation of ratios.

What is average total assets? definition and meaning

The meaning of total assets is all the assets, or items of value, a small business owns. Included in total assets is cash, accounts receivable , inventory, equipment, tools etc. Assets Are Recorded In The Balance SheetAssets in accounting What is average total assets? definition and meaning refer to the organization’s resources that hold specific economic value and facilitate business operations, meet expenses, and generate cash flow. They create the company’s worth and are recorded in the balance sheet.

Calculations of Total Assets from Current and Non-current Assets

So, as we can clearly see from the screenshot, Deere is not the best performing company in the industry as far as ROA is concerned. Paccar has the highest ROA for this sector with a reading of 6%, followed by Caterpillar. As stated before, it is important to evaluate a firm’s ROA vis-à-vis its competitors. Before proceeding, it’s worth noting that many of these terms have precise financial meanings, which might differ from their commonsense usage.

Average Total Assetsmeans an average of the MALPB’s end of day total assets, excluding goodwill and intangible assets, for the previous month. Average total assets is the denominator of the leverage capital ratio. Total Assets include all current and noncurrent assets of the company as of the end of the accounting period and other assets. The Average Total Assets refer to a company’s total assets of the previous accounting period and the current period.

Examples of Average Total Assets in a sentence

Many analysts consider ROA as one the best tools to evaluate a firm’s performance. Before proceeding, it is worth noting that many of these terms have precise financial meanings, which might differ from their common-sense usage. This massive rally in gold bodes well for miners, who will see a drastic uptick in their net profits, and therefore, in their ROAs. We will always notice that when gold rises, gold mining stocks will rise more.

What is average total assets? definition and meaning

The comparison to total sales is less useful for a very successful company that has accumulated a large amount of cash, since the cash figure is included in the calculation of average total assets. In this case, the calculation can be modified to exclude more than a modest amount of cash. To calculate total assets on a balance sheet, plug in your assets first. Usually assets are divided into categories such as current or fixed assets—which are assets that are easy to convert into cash versus assets that are harder to convert into cash . Average total assets are the average carrying value of assets that are recorded on the balance sheet at the different balance sheet dates. Usually, the carrying value of assets at the end of the previous year and those at the end of the current year are used in the calculation to find average total assets on the balance sheet.

Accounting

Ratio comparisons across markedly different industries do not provide a good insight into how well a company is doing. For example, it would be incorrect to compare the ratios of Company A to that of Company C, as they operate in different industries. A car dealer salesman called and offered to buy the delivery truck for $45,000. The stockholder’s equity is shares and stocks owned by the shareholders or owners of the company. Rebekiah has taught college accounting and has a master’s in both management and business.

What is average total assets? definition and meaning

Another company, Company B, has a gross revenue of $15 billion at the end of its fiscal year. Its beginning assets are $4 billion, and its ending assets are $2 billion. The average total assets will be calculated at $3 billion, thus making the asset turnover ratio 5. The Return on Average Assets, or ROA, is a measure of how efficiently a company is using its assets to generate income. It is calculated by dividing a company’s annual earnings by its average total assets. A second important concept to learn is the order in which total assets are reported on the balance sheet. Liquidity is a term used to refer to how quickly an asset can be turned into cash.

For example, suppose a company has an all-in sustaining cost to mine gold at $900/oz. Last year, in April, the firm’s margin would have been around $400 ($1,300 – $900).

  • CFO wants his accountant to calculate the average total assets for him.
  • ROAA is similar to ROTA, however ROAA uses net income in the numerator, whereas ROTA uses EBIT in the numerator.
  • This figure is calculated by adding opening and closing assets and dividing them by two.
  • This study sampled 77 textbooks to get a consensus on the most widely used variation and it turns out that 40% of textbooks describe the formula we have laid out before.

This figure is most commonly used in comparison to the total sales figure for the current year, to determine the amount of assets required to support a certain amount of sales. This is a useful comparison, since a low asset level in comparison to sales implies that the management team is making highly efficient use of its assets in running the business. ROE is calculated by dividing a company’s net profits over a given period by shareholders’ equity—it measures how effectively the company is leveraging the capital it has generated by selling shares of stock. If ROA examines how well a company is managing the assets it owns to generate profits, ROE examines how well the company is managing the money invested by its shareholders to generate profits.

How to Calculate the Earning Assets to Total Assets Ratio

Average Total Assets is defined as the average of the total assets at the start and end of the period under consideration. A lower ratio indicates poor efficiency, which may be due to poor utilization of fixed assets, poor collection methods, or poor inventory management. Therefore, for every dollar in total assets, Company A generated $1.5565 in sales. The new total assets valuation for Emma’s Cupcake Shop is $92,000 after the purchase of the building that the shop is housed in. Why did the total assets valuation only change $65,000 instead of $100,000?

Glucose

How Glucose is metabolized in our body

During Week 4,

we discussed glucose and how it is metabolized in our body to produce the energy (i.e., ATP) needed to perform biological activities that keep us alive.  This article, published in The New Yorker, discusses the conclusions of a study that suggests there is a link between our blood glucose levels and irritability and self-control.  Based on the topics we’ve covered in class regarding glucose, what are your thoughts on the different points of view discussed in this article?  Do you disagree with any of the statements made in the article? If so, discuss why you disagree.  Can any of the times you have experienced a lack of self-control or irritability be associated with you having low blood glucose levels?  After viewing the video on the science of low-calorie (non-nutritive) sweeteners, did your opinion change regarding these products?  If so, discuss how it changed.  Since many of you are working toward a career in medical/health professions, would you recommend low-calorie (non-nutritive) sweeteners to your patients as a part of a weight management program?

Instructions

You should contribute one (1) comment (at least 300 words) to this week’s discussion