Math and Writing

Assignment 02

BU350 Organizational Behavior

Directions: Sources must be cited in APA format. Your response should be a minimum of (1) single-spaced page to a maximum of (2) pages in length; refer to the "Assignment Format" page for specific format requirements.

Discuss two (2) reasons cited for the failure of the U.S. expatriate managers. Then discuss two (2) competencies that ensure success for expatriates and two (2) types of cross-cultural training can be offered to help departing managers adjust to a foreign culture.

This course examines ethics and values in business, investigating the moral responsibilities within the organization, reviewing several approaches to examining ethical issues, and examining justice from the perspectives of procedures, compensation, and retribution. The role of moral leadership in business and an examination of ethical dilemmas created by an expanding global economy are also presented. Credit Hours: 3

This course offers complete coverage of the global marketing environment, including social and cultural considerations, political and regulatory issues, global market segmentation and targeting, imports and exports, pricing decisions, global marketing communications, and global product distribution methods. Credit Hours: 3

View Elective (300-400 Level) offerings.

Providing a basic foundation to equip students for future leadership activities in business, government, and society, this course explores the history, philosophy, theories, and concepts of leadership and its relationship to the management of organizational change. It also demonstrates skills needed to promote change, communicate vision, provide a sense of direction, and inspire employees. Credit Hours: 3

This course addresses the new technological environment that marketers are facing by exploring strategic considerations related to technology and technology implementation. The course also examines the basics of the marketing exchange by utilizing the information highway, multimedia techniques, database marketing, interactive telecommunications, and other e-business techniques. Credit Hours: 3

BZ400 - Strategic Information Technology* Students explore the major current issues and challenges facing the design, implementation and use of information technology systems in organizations. Credit Hours: 3

Assignment 06

BU350 Organizational Behavior

Directions: Sources must be cited in APA format. Your response should be a minimum of (1) single-spaced page to a maximum of (2) pages in length; refer to the "Assignment Format" page for specific format requirements.

Differentiate between functional and dysfunctional conflicts. Then discuss any five (5) antecedents of conflict, and the three (3) desired outcomes conflict. Give examples in your discussion.

Assignment 04

BU330 Accounting for Managers

Directions: Sources must be cited in APA format.  Your response should be a minimum of (1) single-spaced page to a maximum of (2) pages in length; refer to the "Assignment Format" page for specific format requirements.

Return on Investment and Residual Income

Portia Carter is the president of a company that owns six multiplex movie theaters. Carter has delegated decision-making authority to the theater managers for all decisions except those relating to capital expenditures and film selection. The theater managers’ compensation depends on the profitability of their theaters. Max Burgman, the manager of the Park Theater, had the following master budget and actual results for the month.

	Master	Actual
	Budget	Results
Tickets sold	120,000	480,000
	Revenue--tickets	$ 840,000	$ 880,000
	Revenue--concessions	480,000	330,000
Total revenue	$1,320,000	$1,210,000
Controllable variable costs
	Concessions	120,000	99,000
	Direct labor	420,000	330,000
	Variable overhead	540,000	550,000
Contribution margin	$ 240,000	$ 231,000
Controllable fixed costs
	Rent	55,000	55,000
	Other administrative expenses	45,000	50,000
Theater operating income	$ 140,000	$ 126,000

1. Assuming that the theaters are profit centers, prepare a performance report for the Park Theater using the chart below. Include a flexible budget. Determine the variances between actual results, the flexible budget, and the master budget. (25 points)

	Actual		Flexible		Master
	Results	Variance	Budget	Variance	Budget
Tickets sold	110,000					( )	120,000
	Revenue--tickets	$ 880,000		( )			( )	$ 840,000
	Revenue--concessions	330,000		( )			( )	480,000
Total revenue	$1,210,000					( )	$1,320,000
Controllable variable costs
	Concessions	99,000		( )			( )	120,000
	Direct labor	330,000		( )			( )	420,000
	Variable overhead	550,000		( )			( )	540,000
Contribution margin	$ 231,000		( )			( )	$ 240,000
Controllable fixed costs
	Rent	55,000						55,000
	Other administrative expenses	50,000		( )				45,000
Theater operating income	$ 126,000		( )			( )	$ 140,000

2. Evaluate Burgman’s performance as a manager. (25 points)

3. Assume that the managers are assigned responsibility for capital expenditures and that the theaters are thus investment centers. Park Theater is expected to generate a desired ROI of at least 6 percent on average invested assets of $2,000,000.

a. Compute the theater’s return on investment and residual income using the chart below. (25 points)

Actual

Flexible

Master

ROI

÷

÷

÷

=

0.00%

=

0.00%

=

0.00%

Residual income

– (

0%

x

)

– (

0%

x

)

– (

0%

x

)

=

=

=

b. Using the ROI and residual income, evaluate Burgman’s performance as a manager. (25 points)

Assignment 08

BU330 Accounting for Managers

Directions: Sources must be cited in APA format.  Your response should be a minimum of (1) single-spaced page to a maximum of (2) pages in length; refer to the "Assignment Format" page for specific format requirements.

Horizontal and Vertical Analysis

Sanborn Corporation’s condensed comparative income statements for 20x8 and 20x7 appear below. The corporation’s condensed comparative balance sheets for 20x8 and 20x7 appear on the next page.

Sanborn Corporation
Comparative Income Statements
For the Years Ended December 31, 20x8 and 20x7
(in thousands of dollars)
	20x8	20x7
Net sales	$3,276,800	$3,146,400
Cost of goods sold	2,088,800	2,008,400
Gross margin	$1,188,000	$1,138,000
Operating expenses
	Selling expenses	$ 476,800	$ 518,000
	Administrative expenses	447,200	423,200
	Total operating expenses	$ 924,000	$ 941,200
Income from operations	$ 264,000	$ 196,800
Interest expense	65,600	39,200
Income before income taxes	$ 198,400	$ 157,600
Income taxes expense	62,400	56,800
Net income	$ 136,000	$ 100,800
Earnings per share	$3.40	$2.52

Sanborn Corporation
Comparative Balance Sheets
December 31, 20x8 and 20x7
	20x8	20x7
Assets
Cash	$ 81,200	$ 40,800
Accounts receivable (net)	235,600	229,200
Inventory	574,800	594,800
Property, plant, and
equipment (net)	750,000	720,000
Total assets	$1,641,600	$1,584,800
Liabilities and Stockholders' Equity
Accounts payable	$ 267,600	$ 477,200
Notes payable (short-term)	200,000	400,000
Bonds payable	400,000	—
Common stock, $10 par value	400,000	400,000
Retained earnings	374,000	307,600
Total liabilities and
stockholders' equity	$1,641,600	$1,584,800

1. Prepare schedules showing the amount and percentage changes from 20x7 to 20x8 for the comparative income statements and the balance sheets. You may use the forms below. (40 points)

Sanborn Corporation
Comparative Income Statements
For the Years Ended December 31, 20x8 and 20x7
(in thousands of dollars)
	20x8	20x7	Increase or Decrease
			Amount	Percentage
Net sales	$3,276,800	$3,146,400
Cost of goods sold	2,088,800	2,008,400
Gross margin	$1,188,000	$1,138,000
Operating expenses
	Selling expenses	$ 476,800	$ 518,000
	Administrative expenses	447,200	423,200
	Total operating expenses	$ 924,000	$ 941,200
Income from operations	$ 264,000	$ 196,800
Interest expense	65,600	39,200
Income before income taxes	$ 198,400	$ 157,600
Income taxes expense	62,400	56,800
Net income	$ 136,000	$ 100,800
Earnings per share	$3.40	$2.52

Sanborn Corporation
Comparative Balance Sheets
December 31, 20x8 and 20x7
	20x8	20x7	Increase or Decrease
			Amount	Percentage
Assets
Cash	$ 81,200	$ 40,800
Accounts receivable (net)	235,600	229,200
Inventory	574,800	594,800
Property, plant, and
equipment (net)	750,000	720,000
Total assets	$1,641,600	$1,584,800
Liabilities and Stockholders' Equity
Accounts payable	$ 267,600	$ 477,200
Notes payable (short-term)	200,000	400,000
Bonds payable	400,000	—
Common stock, $10 par value	400,000	400,000
Retained earnings	374,000	307,600
Total liabilities and
stockholders' equity	$1,641,600	$1,584,800

2. Using the forms below, prepare common-size income statements and balance sheets for 20x7 and 20x8 (40 points)

Sanborn Corporation
Common-Size Income Statements
For the Years Ended December 31, 20x8 and 20x7
	20x8	20x7
Net sales
Cost of goods sold
Gross margin
Operating expenses
	Selling expenses
	Administrative expenses
	Total operating expenses
Income from operations
Interest expense
Income before income taxes
Income taxes expense
Net income
Sanborn Corporation
Common-Size Balance Sheets
December 31, 20x8 and 20x7
	20x8	20x7
Assets
Cash
Accounts receivable (net)
Inventory
Property, plant, and equipment (net)
Total assets
Liabilities and Stockholders' Equity
Accounts payable
Notes payable (short-term)
Bonds payable
Common stock, $10 par value
Retained earnings
Total liabilities and stockholders' equity

3. Comment on the results in requirements 1 and 2 by indentifying favorable and unfavorable changes in the components and composition of the statements. (30 points)