Organizational Behavior Analysis

Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.

In this assignment you will analyze the organizational behavior of your current or former employer. Describe how the following areas influence the organizational behavior in a negative or positive manner: 
a.Type of culture (Pluralism, Dualism or Salad bowl) 
b.Modes of communication in the organization (i.e., written or verbal) 
c.Nature of authority (i.e., recognized social rank) 
d.Motivational techniques (e.g. intrinsic or extrinsic used to influence productivity and performance) 
e.Areas of EQ (emotional quotient) embraced by the organization 
f.Virtual elements (i.e., teleworking and virtual offices) 



Provide examples for each item listed above and discuss how each example applies to the organization identified. Your paper must be eight to ten pages in length and use a minimum of four scholarly sources, in addition to the textbook. Your paper must be formatted according to APA style as outlined in the Ashford Writing Center 

Must return a less than 20% similarity rate or a ZERO will be the grade.

Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.

Goals and STP

Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.

Purpose

To assess your ability to:
formulate overall marketing goals within the context of an organization’s business, mission, and goals
identify market segments for an organization
identify target markets for an organization
identify brand positioning for an organization

Overview

This is a team assignment. There are three parts to the assignment and all three parts must be completed by the team.
GOALS
Craig Miyamoto (2002) defines goals as follows: “Goals are general directions, somewhat nebulous, that are not specific enough to be measured (p. 1).” He defines objective as follows: “Objectives, on the other hand, are specific and measurable (p. 2).”
Think about goal writing using this football metaphor. Let’s say that the goal is to play an excellent game, and the objective is to make a first down. The goal (to play an excellent game) is somewhat nebulous; however, the objective (to make a first down) is specific and measurable. Achieving the objective helps the players achieve the goal.
To successfully complete this assignment you must begin to research your client organization. Your textbook provides you with essential, foundational information about marketing. Apply these concepts and principles as you develop your marketing communication plan for your assigned client organization.
In this assignment, you will identify the current marketing goals of your client organization. Next, you will create new marketing goals for the client organization that address its identified needs or problems. The goals that you set for your client organization are to:
Align with your overall understanding of “who” the client organization is (refer to your research).
Align with the mission of the client organization.
Be realistic.
For this part of the assignment, you must demonstrate your ability to critically evaluate your client organization and your ability to be creative and innovative.
References
Miyamoto, C. (2002). Goals vs. objectives. Retrieved from http://www.apra.am/upload/PR%20plan.pdf.
STP
For the purposes of this assignment, you will analyze and critically evaluate the needs of your client organization, evaluate and select the market segments, complete a target analysis, and then determine the position for your organization. You are not yet committing to specific recommendations; instead, you are identifying strategic opportunities that could potentially benefit your client organization, such as under-served markets or new service offerings.
You are again encouraged to begin with your textbook and course materials, the information gained from your client organization, and the guidance of your professor.
Identify the segment of the population that is potential participants (e.g., volunteers, donors, etc.) of your organization. State the criteria you used and support your decisions.
As you uncover the needs of the organization from your client meeting and your research, you are to evaluate if they are short or long term, internal or external. Remember, you are to demonstrate critical analysis and evaluation of these needs; do not just list them.
Determine both the current target market and who you want to pursue as a target market. Explain the demographics, psychographics, etc. (remember your consumer behavior!) and support your decision to target this market (cite your resources).
The next step will be to develop a positioning strategy. Explain your strategy and support your decisions.
Position is the place in the consumer’s mind about your client organization’s product (or service) in relationship to the competitors’ product (or service). You will review the information provided in the Key Points for this week, your course materials, and in-class discussions for reminders about position.
Then, identify the opportunities. Include those identified by the client and some of your own. Be creative, innovative, and realistic for the client situation.

Goals and Market Segments, Target Analysis, and Positioning (STP):
Continue to research your client organization. If your team has follow-up questions for the client, handle these in the manner previously communicated by your instructor.
create “Section Three: Marketing Goals” of the Marketing Communication Plan.
List the current marketing goals of the client organization (as best as you can determine).
Strategize revised or new marketing goals for your client organization. Include citations in APA format.
Your goals are to align with the mission of the organization and demonstrate that you have accurately assessed your client organization and that you have applied marketing principles.
Create a one-page section that includes your recommended goals. Your goals are to be written in an ordered list.
Include citations in APA format and your references in a combined reference list at the end of your completed, four-part document.
Work with your team to create “Section Four: STP” of the Marketing CommunicationPlan.
Locate and describe the following (remember this list is your starting point): Demonstrate critical analysis and evaluation.
Identify the client’s market segments, current and future, and support your decisions.
Analysis of the organization’s current target market. Include:
Market demographics
Market psychographics
Market behaviors
Target market you desire to pursue. Include the elements listed in the current target market analysis. Support your decisions.
Positioning strategy. Evaluate the brand of your client organization. Consider the following:
How would you apply the concepts of branding and positioning to your client organization?
What is their current positioning within the target market?
What should it be?
Your brand strategy should focus on positioning (or re-positioning) and strengthening the brand of your client organization.
Opportunities for the organization. Demonstrate creativity and innovation while being realistic.

Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.

American Airlines Service Marketing

Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.

The paper cannot be longer then 8 pages, excluding cover and reference pages.  

The first two pages should be an introduction of American Airlines and provide a company synopsis.  Include company history, competitors, and 
3-5 key service issues considered as obstacles to future growth for American Airlines. 

The next four pages should be a description of the 3-5 key service issues faced by American Airlines as outlined in the first two pages. Service issues need to be specific to American Airlines.  It is important that the content not focus on pricing strategies or the recent merger, as these are part of the company strategy and not customer service problems.

Within this section marketing strategies should be presented to overcome these service challenges.  Below is a list of objectives that should be used.

Evaluate the competitive advantages that service organizations and companies that sell products can use within the marketplace 

Identify the factors behind a good customer service experience

Explain the marketing challenges associated with intangible goods and the strategies used to offset those challenges

Identify the four stages of operational competitiveness and compare the differences of each stage

Assess how the concepts of organizational behavior work with the overall marketing plan

Analyze the consequences for managers when service is considered an experience where the consumer is an active participant

Describe the benefits associated with customer satisfaction and explain why companies should invest in customer satisfaction research

Explain how successful customer service programs provide employees with tools

Define, compare and contrast the industrial management approach and the market-focused management approach

Analyze the four culture-changing initiatives that facilitate cultural change

Finally the last two pages should describe and compare competitor strategies to similar service problems. Give a brief description of each competitor and compare American Airlines to the competitors in terms of service marketing.  This section should also include the conclusion.

The last note is that references are very important to show scholarly work.  Journal articles are preferred, but newspapers and textbooks are sufficient as well.  Any information that is not your own needs to be cited in APA format.  This is a lot of information in a short 8 page paper, expectation would be 10 plus references.  Good references for this paper include the American Satisfaction Index on Airlines and the Airline Quality Rating release every year.

Again I cannot stress the important of providing 3-5 specific customer service problems to American Airlines for this paper, strategies to overcome those problems using the objectives I provided, and 10+ scholarly references citing all information used.

Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.

HSM 250 Multicultural Human Service Practices | Entire Class

Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.
WEEK 1 
CheckPoint: Human Service Vocabulary Hunt
Assignment: My Cultural Identity
WEEK 2
CheckPoint: Character Case Study
Discussion Questions
WEEK 3 
CheckPoint: Collaborative Discussion and Reflection on Perceptions
Assignment: Developing Ethnicity
WEEK 4
CheckPoint: Gender Role Development
Discussion Questions
WEEK 5
CheckPoint: Sexual Orientation Identity Theory
Assignment: Sexual Orientation Case Study
WEEK 6
CheckPoint: Influences on Family Structure
Discussion Questions
WEEK 7 
CheckPoint: Ableist Beliefs
Assignment: Care Plan
WEEK 8
CheckPoint: Religion and Human Service Organizations
Discussion Questions
WEEK 9
Capstone CheckPoint
Final Project: Character Profile
Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.

HSM 260 Financial Management for Human Service Managers

Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.
Week One: Foundations of Financial Management
Discussion Questions
CheckPoint: Definition Scavenger Hunt
Week Two: Basics of Accounting
CheckPoint: Accrual Method
Assignment: Personal Balance Statement
Week Three: Financial Analysis
Discussion Questions
CheckPoint: Cost Per Output/Cost Per Outcome Response
Week Four: Cost and Ratio Analysis
CheckPoint: Financial Ratios
Assignment: Fixed Costs, Variable Costs, and Break-Even Point
Week Five: Budgets and Forecasting
Discussion Questions
CheckPoint: Forecasting
Week Six: Budgets and Pricing
CheckPoint: Calculating Fixed Costs, Variable Costs, and Break-Even Point for a Program
Assignment: Fee Setting
Week Seven: Funding of Nonprofits
Discussion Questions
CheckPoint: Catalog of Federal Domestic Assistance
Week Eight: Fund Development
CheckPoint: Collaborative Fund-raising Activity
Assignment: Foundations Paper
Week Nine: Analyzing Financial Statements
Capstone Discussion Question
Final Project: Analyzing Financial Statements
Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.

HSM 270 Complete Class

Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.
Week One
CheckPoint: Program Planning and Grant Proposals
CheckPoint: Title: Program Planning Terminology
Assignment: Program Planning and Evaluation Paper
Week Two
CheckPoint: Grants in Human Services
Discussion Questions
Week Three
CheckPoint: Grant Proposals
Assignment: Steps to Writing a Grant Proposal
Week Four
CheckPoint: Project-Wide or Objective-Oriented Evaluations
Discussion Questions
Week Five
CheckPoint: Process and Outcome Evaluations
Assignment: Scenario Evaluation Plan
Week Six
CheckPoint: Revised Evaluation Plan
Discussion Questions
Week Seven
CheckPoint: Program Improvement Opportunities
Assignment: Stakeholder Influences on Programs Paper
Week Eight
CheckPoint: Alternative Funding
Discussion Questions
Week Nine
Capstone CheckPoint
Final Project: A Program Summary
Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.

ACC 560 Week 4 Quiz 4

Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.
TRUE-FALSE STATEMENTS
1.     Traditional costing systems use multiple predetermined overhead rates.
2.     Traditionally, overhead is allocated based on direct labor cost or direct labor hours.
3.     Current trends in manufacturing include less direct labor and more overhead.
4.     Activity-based costing allocates overhead to multiple cost pools and assigns the cost pools to products using cost drivers.
5.     A cost driver does not generally have a direct cause-effect relationship with the resources consumed.
6.     The first step in activity-based costing is to assign overhead costs to products, using cost drivers.
7.     To achieve accurate costing, a high degree of correlation must exist between the cost driver and the actual consumption of the activity cost pool.
8.     Low-volume products often require more special handling than high-volume products.
9.     When overhead is properly assigned in ABC, it will usually decrease the unit cost of high-volume products.
10.     ABC leads to enhanced control over overhead costs.
11.     ABC usually results in less appropriate management decisions.
12.     ABC is generally more costly to implement than traditional costing.
13.     ABC eliminates all arbitrary cost allocations.
14.     ABC is particularly useful when product lines differ greatly in volume and manufacturing complexity.
15.     ABC is particularly useful when overhead costs are an insignificant portion of total costs.
16.     Activity-based management focuses on reducing costs and improving processes.
17.     Any activity that increases the cost of producing a product is a value-added activity.
18.     Engineering design is a value-added activity.
19.     Non-value-added activities increase the cost of a product but not its perceived value.
20.     Machining is a non-value-added activity.
21.     Not all activities labeled non-value-added are totally wasteful, nor can they be totally eliminated.
22.     The overall objective of installing ABC in service firms is no different than it is in a manufacturing company.
23.     What sometimes makes implementation of activity-based costing difficult in service industries is that a smaller proportion of overhead costs are company-wide costs.
24.     The general approach to identifying activities, activity cost pools, and cost drivers is used by a service company in the same manner as a manufacturing company.
25.     Plant management is a batch-level activity.
26.     Painting is a product-level activity.
27. Just-in-time strives to eliminate inventories by using a pull approach.
28.     Quality control is less important in just-in-time than in traditional manufacturing philosophies.
29.     Inventory storage costs are reduced in just-in-time processing.
30.     Rework costs typically increase in just-in-time processing.
MULTIPLE CHOICE QUESTIONS
  31.     Which of the following is not typical of traditional costing systems?
a.   Use of a single predetermined overhead rate.
b.   Use of direct labor hours or direct labor cost to assign overhead.
c.   Assumption of correlation between direct labor and incurrence of overhead cosT
d.   Use of multiple cost drivers to allocate overhead.
  32.     In traditional costing systems, overhead is generally applied based on
a.   direct labor.
b.   machine hours.
c.   direct material dollars.
d.   units of production.
  33.     An activity that has a direct cause-effect relationship with the resources consumed is a(n)
a.   cost driver.
b.   overhead rate.
c.   cost pool.
d.   product activity.
  34.     Which best describes the flow of overhead costs in an activity-based costing system?
a.   Overhead costs Ú direct labor cost or hours Ú products
b.   Overhead costs Ú products
c.   Overhead costs Ú activity cost pools Ú cost drivers Ú products
d.   Overhead costs Ú machine hours Ú products
35.     The costs that are easiest to trace directly to products are
a.   direct materials and direct labor.
b.   direct labor and overhead.
c.   direct materials and overhead.
d.   none of the above; all three costs are equally easy to trace to the product.
36.     Often the most difficult part of computing accurate unit costs is determining the proper amount of _________ to assign to each product, service, or job.
a.   direct materials
b.   direct labor
c.   overhead
d.   direct materials and direct labor
37.     Predetermined overhead rates in traditional costing are often based on
a.   direct labor cost for job order costing and machine hours for process costing.
b.   machine hours for job order costing and direct labor cost for process costing.
c.   multiple bases for job order costing and direct labor cost for process costing.
d.   multiple bases for both job order costing and process costing.
  38.     Direct labor is sometimes the appropriate basis for assigning overhead cost to products. It is appropriate to use direct labor when which of the following is true?
(1)   Direct labor constitutes a significant part of total product cost.
(2)   A high correlation exists between direct labor and changes in the amount of overhead costs.
a.   (1) only
b.   (2) only
c.   Either (1) or (2)
d.   Both (1) and (2)
  39.     Advances in computerized systems, technological innovation, global competition, and automation have changed the manufacturing environment drastically by
a.   increasing direct labor costs and increasing overhead costs.
b.   increasing direct labor costs and decreasing overhead costs.
c.   decreasing direct labor costs and decreasing overhead costs.
d.   decreasing direct labor costs and increasing overhead costs.
40.     Activity-based costing
a.   allocates overhead to activity cost pools, and it then assigns the activity cost pools to products and services by means of cost drivers.
b.   accumulates overhead in one cost pool, then assigns the overhead to  products and services by means of a cost driver.
c.   assigns activity cost pools to products and services, then allocates overhead back to the activity cost pools.
d.   allocates overhead directly to products and services based on activity levels.
  41.     Ordering materials, setting up machines, assembling products, and inspecting products are examples of
a.   cost drivers.
b.   overhead cost pools.
c.   direct labor costs.
d.   nonmanufacturing activities.
  42.     An “Ordering and Receiving Materials” cost pool would most likely have as a cost driver:
a.   machine hours.
b.   number of setups.
c.   number of purchase orders.
d.   number of inspection tests.
  43.     Daffodil Company produces two products, Flower and Planter. Flower is a high-volume item totaling 20,000 units annually. Planter is a low-volume item totaling only 6,000 units per year. Flower requires one hour of direct labor for completion, while each unit of Planter requires 2 hours. Therefore, total annual direct labor hours are 32,000 (20,000 + 12,000). Expected annual manufacturing overhead costs are $800,000. Daffodil uses a traditional costing system and assigns overhead based on direct labor hours. Each unit of Planter would be assigned overhead of
a.   $25.00.
b.   $30.77.
c.   $50.00.
d.   need more information to compute.
  44.     Sitwell Corporation manufactures titanium and aluminum tennis racquets. Sitwell’s total overhead costs consist of assembly costs and inspection costs. The following information is available:
Cost                     Titanium                      Aluminum            Total Cost
Assembly          500 mach. hours            500 mach. hours           $45,000
Inspections                   350                                 150                      $75,000
2,100 labor hours           1,900 labor hours
Sitwell is considering switching from one overhead rate based on labor hours to activity-based costing.
Total overhead costs assigned to titanium racquets, using a single overhead rate, are
a.   $60,000.
b.   $63,000.
c.   $75,000.
d.   $84,000.
45.     Sitwell Corporation manufactures titanium and aluminum tennis racquets. Sitwell’s total overhead costs consist of assembly costs and inspection costs. The following information is available
Cost                     Titanium                      Aluminum            Total Cost
Assembly          500 mach. hours            500 mach. hours           $45,000
Inspections                   350                                 150                      $75,000
2,100 labor hours           1,900 labor hours
Sitwell is considering switching from one overhead rate based on labor hours to activity-based costing
Using activity-based costing, how much assembly cost is assigned to titanium racquets?
a.   $15,750.
b.   $22,500.
c.   $23,625.
d.   $31,500.
  46.     Sitwell Corporation manufactures titanium and aluminum tennis racquets. Sitwell’s total overhead costs consist of assembly costs and inspection costs. The following information is available:
                 Cost                     Titanium                      Aluminum            Total Cost
            Assembly          500 mach. hours            500 mach. hours           $45,000
           Inspections                   350                                 150                      $75,000
                                     2,100 labor hours           1,900 labor hours
Sitwell is considering switching from one overhead rate based on labor hours to activity-based costing.
Using activity-based costing, how much inspections cost is assigned to titanium racquets?
a.   $22,500.
b.   $35,625.
c.   $37,500.
d.   $52,500.
  47.     Sanborn Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100,000 for the year.
Activity Cost Pool              Cost Driver         Est. Overhead          Cost Driver Activity
Ordering and Receiving       Orders                   $   120,000               500 orders
Machine Setup                     Setups                        297,000               450 setups
Machining                            Machine hours        1,500,000               125,000 MH
Assembly                             Parts                        1,200,000               1,000,000 parts
Inspection                             Inspections                 300,000               500 inspections
If overhead is applied using traditional costing based on direct labor hours, the overhead application rate is
a.   $9.60.
b.   $12.00.
c.   $15.00.
d.   $34.17.
48.     Sanborn Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100,000 for the year.
Activity Cost Pool              Cost Driver         Est. Overhead          Cost Driver Activity
Ordering and Receiving       Orders                   $   120,000               500 orders
Machine Setup                     Setups                        297,000               450 setups
Machining                            Machine hours        1,500,000               125,000 MH
Assembly                             Parts                        1,200,000               1,000,000 parts
Inspection                             Inspections                 300,000               500 inspections
If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is
a.   $1.20 per direct labor hour.
b.   $240 per order.
c.   $0.12 per part.
d.   $6,834 per order.
  49.     The last step in activity-based costing is to
a.   assign overhead costs to products, using overhead rates determined for each cost pool.
b.   compute the activity-based overhead rate per cost driver.
c.   identify and classify the activities involved in the manufacture of specific products, and allocate overhead to cost pools.
d.   identify the cost driver that has a strong correlation to the activity cost pool.
  50.     The first step in activity-based costing is to
a.   assign overhead costs to products, using overhead rates determined for each
cost pool.
b.   compute the activity-based overhead rate per cost driver.
c.   identify and classify the activities involved in the manufacture of specific products, and allocate overhead to cost pools.
d.   identify the cost driver that has a strong correlation to the activity cost pool.
51.     A well-designed activity-based costing system starts with
a.   identifying the activity-cost pools.
b.   computing the activity-based overhead rate.
c.   assigning overhead costs to products.
d.   analyzing the activities performed to manufacture a product.
52.     Which of the following is not an example of an activity cost pool?
a.   Setting up machines
b.   Machining
c.   Inspecting
d.   Machine hours
  53.     An example of an activity cost pool is
a.   machine hours.
b.   setting up machines.
c.   number of setups.
d.   number of inspections.
  54.     Estimated costs for activity cost pools and other item(s) are as follows:
Machining                               $800,000
Assembling                               200,000
Advertising                                450,000
Inspecting and testing               175,000
            Total estimated overhead is
a.   $1,000,000.
b.   $1,175,000.
c.   $1,450,000.
d.   $1,625,000.
  55.     An example of a cost which would not be assigned to an overhead cost pool is
a.   indirect salaries.
b.   freight-out.
c.   depreciation.
d.   supplies.
  56.     One of Hartman Company’s activity cost pools is inspecting, with estimated overhead of $140,000. Hartman produces throw rugs (700 inspections) and area rugs (1,300 inspections).  How much of the inspecting cost pool should be assigned to throw rugs?
a.   $49,000.
b.   $70,000.
c.   $75,384.
d.   $140,000.
  57.     Which would be an appropriate cost driver for the machining activity cost pool?
a.   Machine setups
b.   Purchase orders
c.   Machine hours
d.   Inspections
  58.     Which would be an appropriate cost driver for the purchasing activity cost pool?
a.   Machine setups
b.   Purchase orders
c.   Machine hours
d.   Inspections
  59.     An activity-based overhead rate is computed as follows:
a.   actual overhead divided by actual use of cost drivers.
b.   estimated overhead divided by actual use of cost drivers.
c.   actual overhead divided by estimated use of cost drivers.
d.   estimated overhead divided by estimated use of cost drivers.
More Questions are Included
Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.

ACC 560 Week 5 Quiz 5

Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.
TRUE-FALSE STATEMENTS
1.     An activity index identifies the activity that has a causal relationship with a particular cost.
2.     A variable cost remains constant per unit at various levels of activity.
3.     A fixed cost remains constant in total and on a per unit basis at various levels of activity.
4.     If volume increases, all costs will increase.
5.     If the activity index decreases, total variable costs will decrease proportionately.
6.     Changes in the level of activity will cause unit variable and unit fixed costs to change in opposite directions.
7.     For CVP analysis both variable and fixed costs are assumed to have a linear relationship within the relevant range of activity.
8.     The relevant range of activity is the activity level where the firm will earn income.
9.     Costs will not change in total within the relevant range of activity.
10.     The high-low method is used in classifying a mixed cost into its variable and fixed elements.
11.     A mixed cost has both selling and administrative cost elements.
12.     The fixed cost element of a mixed cost is the cost of having a service available.
13.     For planning purposes, mixed costs are generally grouped with fixed costs.
14.     The difference between the costs at the high and low levels of activity represents the fixed cost element of a mixed cost.
15.     When applying the high-low method, the variable cost element of a mixed cost is calculated before the fixed cost element.
16.     An assumption of CVP analysis is that all costs can be classified as either variable or fixed.
17.     In CVP analysis,  the term “cost” includes manufacturing costs, and selling and administrative expenses.
18.     Contribution margin is the amount of revenues remaining after deducting cost of goods sold.
19.     Unit contribution margin is the amount that each unit sold contributes towards the recovery of fixed costs and to income.
20.     The contribution margin ratio  is calculated by multiplying the unit contribution margin by the unit sales price.
21.     Both variable and fixed costs are included in calculating the contribution margin.
22.     A CVP income statement shows contribution margin instead of gross profit.
23.     The break-even point is where total sales equal total variable costs.
24.     The break-even point is where total sales equal total variable costs.
25.     The break-even point is equal to the fixed costs plus net income.
26.     If the unit contribution margin is $1 and unit sales are 10,000 units above the break-even volume, then net income will be $10,000.
27.     A target net income is calculated by taking actual sales minus the margin of safety.
28.     Target net income is the income objective for an individual product line.
29.     The margin of safety is the difference between sales at breakeven and sales at a determined activity level.
30.     The margin of safety is the difference between contribution margin and fixed costs.
31.     The activity level is represented by an activity index such as direct labor hours, units of output, or sales dollars.
32.     The trends in most companies is to have more variable costs and fewer fixed costs.
33.     For purposes of CVP analysis mixed costs must be classified into their fixed and variable elements.
34.     The contribution margin ratio of 40% means that 60 cents of each sales dollar is available to cover fixed costs and to produce a profit.
35.     A cost-volume-profit graph shows the amount of net income or loss at each level of sales.
36.     If variable costs per unit are 70% of sales, fixed costs are $290,000 and target net income is $70,000, required sales are $1,200,000.
37.     The margin of safety ratio is equal to the margin of safety in dollars divided by the actual or (expected) sales.
MULTIPLE CHOICE QUESTIONS
  38.     For an activity base to be useful in cost behavior analysis.
a.   the activity should always be stated in dollars.
b.   there should be a correlation between changes in the level of activity and changes in costs.
c.   the activity should always be stated in terms of units.
d.   the activity level should be constant over a period of time.
  39.     A variable cost is a cost that
a.   varies per unit at every level of activity.
b.   occurs at various times during the year.
c.   varies in total in proportion to changes in the level of activity.
d.   may or may not be incurred, depending on management’s discretion.
40.     A cost which remains constant per unit at various levels of activity is a
a.   variable cost.
b.   fixed cost.
c.   mixed cost.
d.   manufacturing cost.
  41.     Two costs at Bradshaw Company appear below for specific months of operation.
Month           Amount          Units Produced
Delivery costs       September      $  40,000                40,000
October               55,000                60,000
Utilities                   September      $  84,000                40,000
October             126,000                60,000
Which type of costs are these?
a.   Delivery costs and utilities are both variable.
b.   Delivery costs and utilities are both mixed.
c.   Utilities are mixed and delivery costs are variable.
d.   Delivery costs are mixed and utilities are variable.
42.     An increase in the level of activity will have the following effects on unit costs for variable and fixed costs:
Unit Variable Cost             Unit Fixed Cost
a.   Increases                          Decreases
b.   Remains constant             Remains constant
c.   Decreases                         Remains constant
d.   Remains constant             Decreases
43.     A fixed cost is a cost which
a.   varies in total with changes in the level of activity.
b.   remains constant per unit with changes in the level of activity.
c.   varies inversely in total with changes in the level of activity.
d.   remains constant in total with changes in the level of activity.
  44.     Fixed costs normally will not include
a.   property taxes.
b.   direct labor.
c.   supervisory salaries.
d.   depreciation on buildings and equipment.
  45.     The increased use of automation and less use of the work force in companies has caused a trend towards an increase in
a.   both variable and fixed costs.
b.   fixed costs and a decrease in variable costs.
c.   variable costs and a decrease in fixed costs.
d.   variable costs and no change in fixed costs.
  46.     Cost behavior analysis is a study of how a firm’s costs
a.   relate to competitors’ costs.
b.   relate to general price level changes.
c.   respond to changes in the level of business activity.
d.   respond to changes in the gross national product.
  47.     Cost behavior analysis applies to
a.   retailers.
b.   wholesalers.
c.   manufacturers.
d.   all entities.
  48.     If a firm increases its activity level,
a.   costs should remain the same.
b.   most costs will rise.
c.   no costs will remain the same.
d.   some costs will change, others will remain the same.
  49.     An activity index might be referred to as a cost
a.   driver.
b.   multiplier.
c.   element.
d.   correlation.
  50.     Cost activity indexes might help classify costs as
a.   temporary.
b.   permanent.
c.   variable.
d.   transient.
  51.     Which of the following is not a cost classification?
a.   Mixed
b.   Multiple
c.   Variable
d.   Fixed
  52.     If the activity level increases 10%, total variable costs will
a.   remain the same.
b.   increase by more than 10%.
c.   decrease by less than 10%.
d.   increase 10%.
53.     Which of the following costs are variable?
Cost          10,000 Units          30,000 Units
1.               $100,000               $300,000
2.                   40,000                 240,000
3.                   90,000                   90,000
4.                   50,000                 150,000
a.   1 and 2
b.   1 and 4
c.   only 1
d.   only 2
  54.     Changes in activity have a(n) _________ effect on fixed costs per unit.
a.   positive
b.   negative
c.   inverse
d.   neutral
55.     Which of the following is not a fixed cost?
a.   Direct materials
b.   Depreciation
c.   Lease charge
d.   Property taxes
  56.     Why is identification of a relevant range important?
a.   It is required under GAAP.
b.   Cost behavior outside of the relevant range is not linear, which distorts CVP analysis.
c.   It directly impacts the number of units of product a customer buys.
d.   It is a cost that is incurred by a company that must be accounted for.
  57.     The relevant range of activity refers to the
a.   geographical areas where the company plans to operate.
b.   activity level where all costs are curvilinear.
c.   levels of activity over which the company expects to operate.
d.   level of activity where all costs are constant.
  58.     Which of the following is not a plausible explanation of why variable costs often behave in a curvilinear fashion?
a.   Labor specialization
b.   Overtime wages
c.   Total variable costs are constant within the relevant range
d.   Availability of quantity discounts
  59.     Firms operating at 100% capacity
a.   are common.
b.   are the exception rather than the rule.
c.   have no fixed costs.
d.   have no variable costs.
  60.     Which of the following would be the least controllable fixed costs?
a.   Property taxes
b.   Rent
c.   Research and development
d.   Management training programs
More Questions are Included
Do you want a similar Paper? Click Here To Get It From Our Writing Experts At A Reasonable Price.