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NEW QUESTION: 1
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. Full cost per unit incurred to the point of transfer plus a percentage markup on the full cost per unit.
B. Additional outlay cost per unit incurred to the point of transfer plus the opportunity cost per unit to the supplying division.
C. Variable cost per unit incurred to the point of transfer.
D. Additional outlay cost per unit incurred to the point of transfer plus the opportunity cost per unit to the buying division.
Answer: B
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.
NEW QUESTION: 2
Which type of Licensing Mechanism is used by Avaya Multimedia Messaging (AMM)?
A. AMM license file is installed locally on AMM Server on local WebLM server
B. AMM is pointed to the hat WebLM Server where the License file is installed
C. A license activation code is directly typed into the AMM management console
D. A license is not required other than accepting the EULA
Answer: C
NEW QUESTION: 3
회사는 다중 지역 재난 복구 RPO (Recovery Point Objective)가 1 초이고 RTO (Recovery Time Objective)가 1 분인 관계형 데이터베이스를 구현해야 합니다.
어떤 AWS 솔루션이 이를 달성 할 수 있습니까?
A. 다중 AZ가 활성화 된 MySQL 용 Amazon RDS.
B. Amazon DynamoDB 글로벌 테이블.
C. Amazon Aurora 글로벌 데이터베이스
D. 교차 리전 스냅 샷 복사본이 있는 Amazon RDS for MySQL.
Answer: A
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