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NEW QUESTION: 1
Which of the following elements is critical to successfully using a sales and operations planning process?
A. Implementing a unified cross-functional plan and process
B. Focusing on performance of the past 12 to 18 months
C. Aligning the forecast to the annual budget
D. Implementing bottom-up decision making
Answer: A
NEW QUESTION: 2
카페트 제조업체는 브랜드 및 기타 브랜드를 보유한 상점과 카페트 및 패드를 만드는 제조 부서로 구성된 소매점을 유지합니다. 생산 된 모든 패딩이 판매 될 수있는 카펫 패딩 재료에 대한 외부 시장이 존재한다. 제조 부문에서 소매 부문으로 이전 된 패딩에 대한 적절한 이전 가격은 다음과 같습니다.
A. 소매점에서 패딩을 구매할 수 있는 시장 가격입니다.
B. 가변 제조 부문 생산 비용과 할당 된 고정 공장 간접비.
C. 가변 제조 부문 생산 비용 + 가변 판매 및 관리 비용.
D. 가변 제조 부문 생산 비용.
Answer: A
Explanation:
The three basic criteria that the transfer pricing system in a decentralized company should satisfy are to 1) provide information allowing central management to evaluate divisions with respect to total company profit and each division's contribution to profit, 2) stimulate each manager's efficiency without losing each division's autonomy, and 3) motivate each divisional manager to achieve his/her own profit goal in a manner contributing to the company's success. The market price should be used as the transfer price to avoid waste and maximize efficiency in a competitive economy an outside market in which all padding produced can be sold). This price also measures the product's profitability and the division managers' performance in a competitive environment.
NEW QUESTION: 3
Which of the following cloud service models can an organization use to provision on demand custom-built servers to run in-house developed applications?
A. BPaaS
B. PaaS
C. IaaS
D. SaaS
Answer: C