The number of shares to be used in computing diluted earnings per share for 2021 is 1,560,000
Diluted earnings per share=(1,000,000* 6/12) + (2,000,000 *6/12) + [((35 – 28) ÷35) *300,000]
Diluted earnings per share=500,000+1,000,000+60,000
Diluted earnings per share= 1,560,000
Therefore The number of shares to be used in computing diluted earnings per share for 2021 is 1,560,000
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When Matt has an income of $2,000, he consumes 30 units of good A and 50 units of good B. After Matt's income increases to $3,000, he consumes 25 units of good A and 95 units of good B. Which of the following statements is correct?
a. Both goods A and B are normal goods.
b. Both goods A and B are inferior goods.
c. Good A is a normal good, and good B is an inferior good.
d. Good A is an inferior good, and good B is a normal good.
Answer:
onoooooo seeeeeeeeeeeeeeeeeeeeeeeeeeeeee
When Matt has an income of $2,000, he consumes 30 units of good A and 50 units of good B. After Matt's income increases to $3,000, he consumes 25 units of good A and 95 units of good B. Good A is a normal good, and good B is an inferior good is the correct statement. Option C is the correct answer.
A normal good is a type of good for which demand increases as income increases. In this scenario, as Matt's income increases from $2,000 to $3,000, his consumption of good A decreases from 30 units to 25 units. This indicates an inverse relationship between his income and the quantity of good A consumed, suggesting that good A is a normal good. Option C is the correct answer.
On the other hand, an inferior good is a type of good for which demand decreases as income increases. In this case, as Matt's income increases, his consumption of good B increases from 50 units to 95 units. This suggests a positive relationship between his income and the quantity of good B consumed, indicating that good B is an inferior good.
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One of the biggest barriers identified in the performing stage of team development is the inability of project team members to focus their attention on the task at hand.
a. True
b. False
Answer: Obama
Explanation: E
Could I Industries just paid a dividend of $1.15 per share. The dividends are expected to grow at a rate of 18 percent for the next six years and then level off to a growth rate of 7 percent indefinitely. If the required return is 15 percent, what is the value of the stock today
Answer: $26.56
Explanation:
Present value of stock = Dividend in year 1 / (1 + required rate of return) + Dividend in year 2 / (1 + required rate of return)² + Dividend in year 3 / (1 + required rate of return)³ + Dividend in year 4 / (1 + required rate of return)⁴ + Dividend in year 5 / (1 + required rate of return)⁵ + Dividend in year 6 / (1 + required rate of return)⁶ + Terminal value / (1 + required rate of return)⁶
Terminal value = ( Dividend in year 6 * (1 + growth rate) / ( required rate of return - growth rate)
= (1.15 * (1 + 18%)⁶ * (1 + 7%) ) / (15% - 7%)
= $41.5225
Present value of stock:
= (1.15 * 1.18) / (1 + 15%) + (1.15 * 1.18²) / (1 + 15%)² + (1.15 * 1.18³) / (1 + 15%)³ + (1.15 * 1.18⁴) / (1 + 15%)⁴ + (1.15 * 1.18⁵) / (1 + 15%)⁵ + (1.15 * 1.18⁶) / (1 + 15%)⁶ + (41.5225) / (1 + 15%)⁶
= $26.55585976
= $26.56
pllzzzzzzzzzzzzzzzzz
Answer:
liability risk
Explanation:
Answer:
liability risk is right opstion
According to CEO John Hillerich, treating others with respect is part of the organization's
a)history
b)structure
c)culture
d)leadership
e)decision making
'Culture' is denoted as 'the beliefs, values, behavior, and habits' that characterize an organization or a society.'
As per the statement of the organization's CEO, the display of respect and dignity towards fellow employees would be a part of its:
c). Culture
The culture of an organization primarily includes:
The common behavioral norms and patterns.A set of standard beliefs and values to be followed by all.The standard practices and attitudes are to be displayed throughout the work.Thus, respecting one another would be a component of the organization's culture of not discriminating against any employee within the business premises.
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Wisconsin Snowmobile Corp. is considering a switch to level production. Cost efficiencies would occur under level production, and aftertax costs would decline by $30,000, but inventory would increase by $250,000. Wisconsin Snowmobile would have to finance the extra inventory at a cost of 13.5 percent.
a. Should the company go ahead and switch to level production?
b. How low would interest rates need to fall before level production would be feasible?
byyyyyyyyyyyyyyyyyyyyy
Cardinal Health bonds have an annual coupon rate of 3.4 percent and a par value of $1,000 and will mature in 7 years. If you require a 5 percent return, what price would you be willing to pay for a Cardinal bond
Annual coupon to be paid[tex]\bold{= \$1000 \times 3.4\%= \$1000 \times \frac{3.4}{100} = \$34}[/tex]
years = 7
Calculating the bond price:
[tex]= \$1000 \times PVF(5\%, 7\ years) +\$34 \times PVAF(5\%, 7\ years) \\\\= \$1000 \times 0.71068 +\$34 \times 0.17282\\\\= \$710.68 + \$5.87588\\\\= \$716.55588\\\\= \$716.56\\\\[/tex]
So, the final answer is "$716.56".
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Lay Outline, the advankage of income and expenditure account as amporal with recephe and payment accounts Clonks)
Answer:
One of the major advantage of this account that it helps the concern to know about its revenues. It gives the concern about their past records and the current trends. Moreover, it will provide the concern relevant information for their futuristic course of action.
Explanation:
các yếu tố môi trường ảnh hưởng đến ?
A: sự tồn tại của tổ chức
B: sự phát triển của tổ chức
C: kết quả hoạt động tổ chức
D: tất cả các ý
Answer:
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Explanation:
hsjsjsjsjsuuwywuwuwjwusysusnshshshsueuueydjsnzhuzusis7w6wuuwuwjsjjsjxjsjsjeuuehehshsuaoyssyysydydysyshhzshhshshshsusuusueywgahsjusbxvxbcbjduudhyeuuzhbkjgisgnhdh esx scca dh scca exhjdjddjdhdhhdhhdhshdgdhdhshsjhwywhehehshhshshshshshshshysyeyeuggsushshhshshshsgsgdggdgdgdhdysjjszbbdes trasando ksdjjdndbxhxxzhdfdrdes d to love
A statement of cash flows helps answer all of the following: (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.)
a. What explains the changes in the cash account?
b. Where does a company spends its cash?
c. How can the company improve its operations?
d. How does a company receives its cash?
e. What are the changes in the non-cash accounts?
Answer:
I think A and D tell me if I'm wrong
Wilturner Company incurs $90,000 of labor related directly to the product in the Assembly Department, $39,000 of labor related to the Assembly Department as a whole, and $$26,000 of labor for services that help production in both the Assembly and Finishing departments. The journal entries to record the labor for the Assembly Department would include:
Answer:
Wilturner Company
The journal entries to record the labor for the Assembly Department would include:
Debit Work in Process $155,000
Credit Direct labor $90,000
Credit Variable factory overhead $39,000
Credit Fixed factory overhead $26,000
To record the direct and indirect labor costs of the assembly department.
Explanation:
a) Data and Analysis:
Direct labor $90,000
Variable overhead (labor) $39,000
Fixed overhead (labor) $26,000
b) The direct labor cost = $90,000 and Factory overhead costs = $65,000 ($39,000 + $26,000)
In January 2022, the management of Blossom Company concludes that it has sufficient cash to purchase some short-term investments in debt and stock securities. During the year, the following transactions occurred.
Jan. 1 Purchased 75 $1,000, 8% TRC bonds for $75,000. Interest is payable annually on December 31.
Feb. 1 Purchased 1,295 shares of LAF common stock for $53,095.
Mar. 1 Purchased 540 shares of NCL common stock for $18,900.
July 1 Received a cash dividend of $0.80 per share on the LAF common stock.
Aug. 1 Sold 217 shares of LAF common stock at $40 per share.
Sept. 1 Received $2 per share cash dividend on the NCL common stock.
Dec. 31 Received the annual interest on the TRC bonds.
31 Sold the TRC bonds for $77,665.
At December 31, the fair values of the LAF and NCL common stocks were $37 and $28 per share, respectively. These stock investments by Blossom Company provide less than a 20% ownership interest.
Required:
Journaline the transactions and post to the accounts Debt Investments and Stacklestments.
1 de agosto Vendió 217 acciones ordinarias de LAF a $ 40 por acción.
1 de septiembre Recibió un dividendo en efectivo de $ 2 por acción sobre las acciones ordinarias de NCL.
31 de diciembre Recibió el interés anual de los bonos TRC.
31 Vendió los bonos de TRC por $ 77,665.
Dan's cat Empurrium is planning for the new opening in either Seattle, Everett or Bellevue! Using historical data from the first location, management has determined that over a 9 hour workday, on average we get a steady stream of customers throughout the day totaling 1,033 per day. Our new training program ensures that our staff can serve a customer within 2.7 minutes on average.
a. Your hiring department wants to know what the lowest number of staff we should hire.
b. How your queue should be set up in the new store and why? This should include the style of line and the number of servers. Justify your decisions using costs and queueing metrics?
Answer:
add all together 19 x1000
A group of workers normally consists of 60 men, 30 women and 20 boys. They are paid at standard hourly rates as under:
Men Rs. 280.00
Women Rs. 160.00
Boys Rs. 140.00
In a normal working week of 40 hours, the group is expected to produce 5,000 units of output.
During the week ending on March 21, 2021 the group consisted of 70 men, 25 women, and 25 boys. The actual wages paid were Rs. 270, Rs. 165 and Rs. 130 respectively. 4,500 units were produced.
The Company is using Flexible Budgeting.
Calculate:
2(a) Labour cost variance
2(b)Labour rate variance
2(c) Labour efficiency variance
Given:
Standard Number of men = 60
Standard Number of women = 30
Standard Number of boys = 20
Standard hour rate for men = R.s 280
Standard hour rate for women = R.s 160
Standard hour rate for boys = R.s 140
Weekly working hour = 40 hours
Expected unit = 5,000 units
Number of men in march week = 70
Number of women in march week = 25
Number of boy in march week = 25
Actual wage for men = R.s 270
Actual wage for women = R.s 165
Actual wage for boys = R.s 130
Actual units = 4,500 units
Find:
Labour cost varianceLabour rate varianceLabour efficiency varianceComputation:
Labour cost variance = [SC for AO] - AC
Labour cost variance = [( 70 × 280) + (25 × 160) + (25 × 140)] - [(70 × 270) + (25 × 165) + (25 × 130)] × 40
Labour cost variance = (27,100 - 26,275 ) × 40
Labour cost variance = R.s 33,000 (F)
Labour rate variance = (SR - AR) × AH worked
Labour rate variance = [(280 - 270)70 + (160 - 165)25 + (140 - 130)25]40
Labour rate variance = [700 - 125 + 250]40
Labour rate variance = [825]40
Labour rate variance = R.s 33000 (F)
Labour efficiency variance = (SH allowed - AH worked)SR
Labour efficiency variance = (0 - 0)SR
Labour efficiency variance = 0
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A project manager forgets to assess how national holidays and team member vacations will affect the project’s completion date. Now, because of team member time off, the project delivery will be two weeks late. What flexible planning strategy could the project manager have used to avoid the delay?
The flexible strategy is used to avoid the delay in assessing the external constraints.
The following information regarding accessing external constraints:
It could be thrust upon an organization.It permits for uncovering the things that are beyond the control.The example involved national holidays or sick leaves.If we accessing the external constraints so the delay could be avoided.
So, The other options seem incorrect
Therefore we can conclude that the flexible strategy is used to avoid the delay in assessing the external constraints.
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To reduce delays in considering external restrictions, a flexible technique is employed. The following details about external limitations are available:
It has the potential to be imposed on a company.It enables us to see what we can't see.National holidays and sick leave were used as examples.The delay may be minimized if we used external limitations.It concludes that the flexible technique is employed in order to prevent a delay in considering external limitations.Therefore, "Assessing external constraints" is correct.
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1. Why do the bank regulators set capital standards for commercial banks, and illustrate with the capital requirements in Vietnam’s banking system?
Answer:
Because banking is such an important part of the economy, regulators have established minimum required levels of bank capital, generally requiring more capital if the bank is larger or is riskier, though exactly what counts as capital these days, and how size and risk are measured, becomes quite complex.
A(n) _____________ activity includes those transactions and events that determine net income, including the purchase of merchandise, the sale of goods and services to customers, and expenditures to operate the business. Multiple choice question. operating financing noncash investing
An operating activity includes those transactions and events that determine net income, including the purchase of merchandise, the sale of goods and services to customers, and expenditures to operate the business.
A business operates through certain actions that manage and keep the business alive. Such operating activities may include more than a couple of processes that help the business stay afloat.
The operating activities of a business include all the things that a company does to provide an ongoing flow of products and services to the market. Such activities may include setting a strategy, keeping accounts of the transactions like purchasing of merchandise, the sale of goods and services to customers, and the expenditures incurred to operate the business. Operating activities are important as they control the cash flow of the business and maybe the sole source of ensuring the business stays alive. It is directly linked to the deep-end workings of the company, like the production, sale, distribution, etc. of the company.Thus, operating activities such as the determination of the incomes, purchase of merchandise, sale of goods and services, etc. all play a huge part in the successful running of the company. It's actions such as these that determine the success or failure of the company.
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Milltown Company specializes in selling used cars. During the month, the dealership sold 32 cars at an average price of $16,000 each. The budget for the month was to sell 30 cars at an average price of $17,000. Compute the dealership's sales price variance for the month.
Answer:
-$32,000
Explanation:
The sales price variance is a measure used determine the difference between an entity's expected price of a product or service and its actual sales price. It may be favorable or unfavourable to the company and may be calculated as
Sales price variance = Actual quantity sold * (actual selling price - budgeted selling price)
Hence given that the dealership sold 32 cars at an average price of $16,000 each while the budget was to sell 30 cars at an average price of $17,000,
Sales price variance = 32 ($16,000 - $17,000)
= -$32,000
The minus indicates unfavourable sales price variance
Petrox Oil Co. is considering a project that will have fixed costs of $12,000,000. The product will be sold for $37.50 per unit and will incur a variable cost of $12.80 per unit.
Given Petrox's cost structure, it will have to sell __________ units to break even on this project (Q_BE).
Petrox Oil Co.'s marketing sales director doesn't think that the market for the firm's goods is big enough to sell enough units to make the company's target operating profit of $15,000,000. In fact, she believes that the firm will be able to sell only about 150,000 units. However, she also thinks the demand for Petrox Oil Co.'s product is relatively inelastic, so the firm can increase the sale price. Assuming that the firm can sell 150,000 units, what price must it set to meet the CFO's EBIT goal of $15,000,000?
a. $192.80
b. $221.72
c. $241.00
d. $202.44
Answer:
Fixed costs = $12,000,000
Selling price = $37.50
Variable cost = $12.80
hope this helps
At the given cost structure, Petrox have to sell 485,830 units to break-even on this project .The selling price to to be set to meet the profit of $15,000,000 is $192.80. Thus, the correct answer is option A.
What is break-even ?The break-even point occurs when total cost and total revenue are equal. Though opportunity costs have been paid and capital has received the risk-adjusted, expected return, there is no net loss or gain. In short, all necessary costs are met, and there is no profit or loss.
The break even units is calculated as,
Break-even units = Fixed Cost / Contribution Margin
= Fixed Cost / Sale Price - Variable Cost
= $12,000,000/ $37.50-$12.80
= 485,830 units
The price that needed to be set is calculated as,
Target units=Fixed Costs+ Target EBIT/selling price-variable cost
Assume selling price is X
150,000= ($12,000,000+$15,000,000) / X-12.80
150,000=27,000,000 / X-12.80
150,000× (X-12.80)=27,000,000
X - 12.80=27,000,000 / 150,000
X-12.80 = 180
X = 180+12.80
X= $192.80
Therefore, the break-even units is 485,830 and the the price to be set is $192.80 to meet the CFO's EBIT goal of $15,000,000.
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Super Garage was started on June 1 by Mr. Peter Thomson . A summary of June transactions
is presented below.
June 1. Invested $25,000 cash to start the garage.
2. Purchased repair equipment for $5,000 cash.
4. Paid $500 cash for the space rent.
4. Hired an employee
5. Paid $700 for a one-year fire insurance policy.
6. Received $10000 in cash from customers for repair service.
10. Provided repair service on account to customers $1750.
21. Collected cash of $5000 for services provided on June 6.
27. Withdrew $1,000 cash for personal use.
30. Paid employee salaries $3,000.
30. Received an electricity bills $170.
Required:
i. Journalize the transactions
ii. Post and balance the transactions to ledger accounts
A firm is making an economic loss of $100,000. This means that: multiple choice 1 the firm should immediately exit the industry. the firm's revenues are less than its opportunity costs. the firm is not making an accounting profit. the firm could increase economic profit if its resources were used in a different way. If a firm is making an economic profit of zero: multiple choice 2 it will have unhappy stockholders. it is not making an accounting profit. the firm should change to a different line of business. it cannot make a higher economic profit by changing how it is using its resources.
A firm is making an economic loss of $100,000. This means that:
Choice 1 -
The firm could increase economic profit if its resources were used in a different way.
If a firm is making an economic profit of zero:
Choice 2 -
It cannot make a higher economic profit by changing how it is using its resources.
What Is Economic Profit (or Loss)?An economic profit or loss is the difference between the revenue received from the sale of an output and the costs of all inputs used, as well as any opportunity costs. In calculating economic profit, opportunity costs and explicit costs are deducted from revenues earned.Opportunity costs are a type of implicit cost determined by management and will vary based on different scenarios and perspectives.The calculation for economic profit --Economic profit = revenues - explicit costs - opportunity costsLearn more about Economic Profit (or Loss) on:
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changing nature of the environment and adaptation to the changes are crucial factors of successful planning. discuss
Explanation:
societies (robust evidence, high agreement). The combined efforts of a broad range of international organizations, scientific reports, and
media coverage have raised awareness of the importance of adaptation to climate change, fostering a growing number of adaptation responses
in developed and developing countries. This represents major progress since the IPCC Fourth Assessment Report (AR4). The literature illustrates
heterogeneity in adaptation planning related to the context specific nature of adaptation, but also to the differences in resources, values,
needs, and perceptions among and within societies. However, it is not yet clear how effective these responses currently are and will be in the
future. Few adaptation plans have been monitored and evaluated. There is a tendency in the literature to consider adaptation planning a problem-
free process capable of delivering positive outcomes, underestimating the complexity of adaptation as a social process, creating unrealistic
expectations in societies, and perhaps overestimating the capacity of planning to deliver the intended outcome of adapt
explain how the looting of shops and malls will affect businesses in terms of the relationship between social responsibility and triple bottom line
When people loot shops it shows that they are irresponsible and it goes on to destroy the image of the society they live, destroys a business by taking away their means of making profit.
Social responsibility can be described as the civic and ethical duties that citizens of a country owe to the nation they live.
The three bottom principle has the profit, people and the planet. The looting of shops draws a line between consumers relationships and their social responsibility.
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Company A has 800 employees, and it decides to grant each of the employees 50 share options as part of its new rewards plan. The options are exercisable over 5 years and subject to a 3-year service condition. The fair value of each option at the grant date is $16. The company estimates that 80% of its employees will meet the service condition required for receiving the options. Calculate the total share-based payment expense for Company A assuming that 80% of the employees actually meet the service condition.
Review Later
$853,333
$170,667
$512,000
$341,333
Answer:
$512,000
Explanation:
Because the service condition is 3 years, the total share-based payment expense will be recognized over 3 years. The expense recognized in each year is calculated as:
Year 1 = 50 options x 800 employees x 80% x $16 x 1/3 years = $170,667
Year 2 = 50 options x 800 employees x 80% x $16 x 2/3 years - $170,667 = $170,667
Year 3 = 50 options x 800 employees x 80% x $16 x 3/3 years - $170,667 x 2 = $170,667
Total share-based payment expense = $170,667 + $170,667 + $170,667 = $512,000
Goal setting is a valuable tool for improving your own performance and managing that of your subordinates.
a. True
b. False
1. A financial market in which only short-term debt instruments (generally those with original maturity of less than one year) are traded. 2. A financial market in which securities that have been previously issued can be resold. 3. A financial market in which new issues of a security, such as a bond or a stock, are sold to initial buyers by the corporation or government agency borrowing the funds. 4. A market in which longer-term debt (generally those with original maturity of one year or greater) and equity instruments are traded. 5. A market where bonds or mortgages, which are contractual agreements by the borrower to pay the holder of the instrument fixed dollar amounts at regular intervals until a specified date when a final payment is made, are traded. 6. A market in which dealers at different locations who have an inventory of securities stand ready to buy and sell securities to anyone who comes to them and is willing to accept their price.
Answer:
1. A financial market in which only short-term debt instruments (generally those with original maturity of less than one year) are traded. ⇒ MONEY MARKET.
2. A financial market in which securities that have been previously issued can be resold. ⇒ SECONDARY MARKET.
3. A financial market in which new issues of a security, such as a bond or a stock, are sold to initial buyers by the corporation or government agency borrowing the funds. ⇒ PRIMARY MARKET
4. A market in which longer-term debt (generally those with original maturity of one year or greater) and equity instruments are traded. ⇒ CAPTAL MARKET
5. A market where bonds or mortgages, which are contractual agreements by the borrower to pay the holder of the instrument fixed dollar amounts at regular intervals until a specified date when a final payment is made, are traded. ⇒ DEBT MARKET
6. A market in which dealers at different locations who have an inventory of securities stand ready to buy and sell securities to anyone who comes to them and is willing to accept their price. ⇒ OVER-THE-COUNTER MARKET
To develop an effective control system, it must be related to the organizational strategy. Yes or no.
Answer:
yes
Explanation:
because in order for everything to be organized you need to know how the system is running
In December of each year, Eleanor Young contributes 10% of her gross income to the United Way (a 50% organization). Eleanor, who is in the 24% marginal tax bracket, is considering the following alternatives for satisfying the contribution.
Fair Market Value
(1) Cash donation $152,200
(2) Unimproved land held for six years ($22,830 basis) $152,200
(3) Blue Corporation stock held for eight months ($22,830 basis) $152,200
(4) Gold Corporation stock held for two years ($182,640 basis) $152,200
Eleanor has asked you to help her decide which of the potential contributions listed above will be most advantageous tax-wise. Evaluate the four alternatives and complete a letter to Eleanor.
Required:
Determine the amount of the charitable contribution for each option.
Your only child will go to college 10 years from now. Your salary is $80,000 a year, and is expected to rise with inflation, which is about 3% annually. Tuition is currently about $40,000 a year, but growing by 5% yearly. What percentage of your salary would go to pay for the first year of your child's college education
Answer:
60.60%
Explanation:
The computation of the percentage of your salary would go to pay for the first year of your child's college education is given below:
The salary after 10 years would be
= 80000 × 1.03^10
= 107513.31.
Now Similarly, the college fees after 10 years would be
= 40000 × 1.05^10
= 65155.78.
So, the percentage would be
= 65155.78 ÷ 107513.31
= 60.60%
A start-up is expanding overseas and spends an excessive amount of time on
recruiting and hiring activities, hindering its ability to focus on the core aspects of
its business. How can a hHuman Capital Management (HCM) platform provider
benefit this company?
Human capital management platform benefit this company?
A human capital management (HCM) platform can benefit this company in optimizing human resource functions through automation and developing an effective strategy in managing employees.
Some of the advantages of the HCM platform are:
Time reduction of HR activitiesProcessing large volumes of dataIncreased data reliabilityIntegration of employee recordsAssistance in the decision-making processA start-up that is expanding overseas must optimize its processes in order to achieve continuous improvement and total quality.
In a globalized and highly competitive environment, well-structured companies will stand out whose resources are properly managed in order to increase the organization's efficiency and capacity.
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