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NEW QUESTION: 1
A. Option C
B. Option D
C. Option B
D. Option A
Answer: D
NEW QUESTION: 2
Which of the following is an ESD precaution according to Apple standards?
A. An ionized air generator can be used instead of grounding a work area.
B. A person working on an ESD-sensitive circuit should not be touched.
C. The relative humidity in a work area should be lower than 50 percent.
D. Safety apron made of synthetic fibers should be worn.
Answer: B
NEW QUESTION: 3
Which tool can determine the lines of business that add value to the customer business?
A. Porter's value chain.
B. PEST analysis.
C. business capability model.
D. stakeholder power grid
Answer: A
NEW QUESTION: 4
Companies with decentralized, autonomous divisions that sell their goods and services internally to other divisions of the company as well as externally in competitive markets have to establish transfer prices for the goods and services transferred internally among divisions. Generally, upper management has established such operating criteria for managing the divisions as goal congruence, subunit autonomy, and a sustained high level of management effort. An approach consistent with the above criteria would be to set the transfer price equal to the:
A. Additional outlay cost per unit incurred to the point of transfer plus the opportunity cost per unit to the supplying division.
B. Variable cost per unit incurred to the point of transfer.
C. Additional outlay cost per unit incurred to the point of transfer plus the opportunity cost per unit to the buying division.
D. Full cost per unit incurred to the point of transfer plus a percentage markup on the full cost per unit.
Answer: A
Explanation:
The outlay costs represent cash outflows related to the production and transfer of goods/services. The opportunity costs are the maximum contribution forgone by the supplying division if the good/services are sold internally. An opportunity cost will exist if the supplier has no idle capacity and an external market exists_ Thus, this guideline should promote goal congruence actions of the divisional manager benefit the company and the division) a sustained high level of managerial effort exertion toward a goal), and subunit autonomy freedom in decision making). The guideline will vary depending on whether an external market exists and whether the supplier has idle capacity.
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