1. The amount of the bond discount at issuance is $15,750.
2. $6,300 amortization discount has been recorded on the bonds from January 1, 2020, through December 31, 2025.
3. The carrying (book) value of the bonds as of the close of business on December 31, 2025, is $690,550.
4. The journal entry to record the bond retirement at a loss is as follows:
Journal Entry:Account Titles Debit Credit
December 31, 2025:
Bonds Payable $700,000
Retirement Loss $40,950
Cash $731,500
Bond Discounts $9,450
Bonds' issuance date = January 1, 2020
Face value of bonds = $700,000
Sales proceeds = $684,250
Bond discounts at issuance = $15,750 ($700,000 - $684,250)
Period of bonds = 15 years
Coupon rate = 10%
Bond's retirement on Jan. 1, 2026 = $731,500
Bond discount amortization method = straight-line
Annual bond amortization = $1,050 ($15,750/15)
Bond amortized after 6 years = $6,300 ($1,050 x 6)
Carrying value of bonds on December 31, 2025 = $690,550 ($700,000 - $9,450)
Carrying value of bond discounts = $9,450 ($15,750 - $6,300)
Transaction Analysis:Bonds Payable $700,000 Retirement Loss $40,950 Cash $731,500 Bond Discounts $9,450
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Which statement about credit history is true?
Consumers must pay for a copy of their credit report.
Consumers should check their credit reports for errors.
Consumers have the right to give input into their credit scores.
Consumers can start with a clean credit report after bankruptcy.
Consumers have the right to give input into their credit scores statement about credit history is true. Your payback history for debts like loans and credit cards is documented in your credit history.
Your credit reports include information on your credit history as well as extra financial data. Despite the fact that ranges vary depending on the credit scoring methodology, credit scores history between 580 and 669 are typically regarded as fair, 670 to 739 as good, 740 to 799 as very good, and 800 and higher as extraordinary. Your credit reports detail the kinds of credit accounts you've had, your payment history, and other details including your credit limitations.
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1. What amount of revenue would be included in Adger’s flexible budget for May?
2. What amount of employee salaries and wages would be included in Adger’s flexible budget for May?
3. What amount of travel expenses would be included in Adger’s flexible budget for May?
4. What amount of other expenses would be included in Adger’s flexible budget for May?
5. What net operating income would appear in Adger’s flexible budget for May?
6. What is Adger’s revenue variance for May? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)
7. What is Adger’s employee salaries and wages spending variance for May? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)
8. What is Adger’s travel expenses spending variance for May? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)
9. What is Adger’s other expenses spending variance for May? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)
10. What amount of revenue would be included in Adger’s planning budget for May?
11. What amount of employee salaries and wages would be included in Adger’s planning budget for May?
12. What amount of travel expenses would be included in Adger’s planning budget for May?
13. What amount of other expenses would be included in Adger’s planning budget for May?
14. What activity variance would Adger report in May with respect to its revenue? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)
15. What activity variances would Adger report with respect to each of its expenses for May? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)
- Employee Salaries and Wages: ___________
- Travel Expenses: __________
- Other Expenses: __________
1. The amount of revenue included in Adger's flexible budget for May is $236,000.
2. The amount of employee salaries and wages included in Adger's flexible budget for May is $118,000.
3. The amount of travel expenses included in Adger's flexible budget for May is $23,200.
4. The amount of other expenses included in Adger's flexible budget for May is $45,000.
5. The net operating income that would appear in Adger's flexible budget for May is $49,800.
6. Adger's revenue variance for May is $11,000 F.
7. Adger's employee salaries and wages spending variance for May is $4,700 U.
8. Adger's travel expenses spending variance for May is $600 F.
9. Adger's other expenses spending variance for May is $2,500 F.
10. The amount of revenue included in Adger's planning budget for May is $205,500.
11. The amount of employee salaries and wages included in Adger's planning budget for May is $111,500.
12. The amount of travel expenses included in Adger's planning budget for May is $20,300.
13. The amount of other expenses included in Adger's planning budget for May is $45,000.
14. The activity variance Adger would report in May with respect to revenue is $30,500 U.
15. The activity variances Adger would report in May with respect to each expense are:
Employee Salaries and Wages: $6,500 U
Travel Expenses: $2,900 U
Other Expenses: $0 None.
What are the Planning and Flexible Budgets?The planning budget is static and budgeted costs and revenues do not change with the level of production or activity.
The flexible budget is not static and the budget flexes with the activity level.
Fixed Per Variable Planning Flexible Actual Activity
Month Customer Budget Budget Results Variances
Number of customers 35 40
Revenue $5,900 $205,500 $236,000 $216,500 $30,500 U
Salaries
& Wages $66,000 $1,300 $111,500 $118,000 $116,200 $6,500 U
Travel Expenses $580 $20,300 $23,200 $19,700 $2,900 U
Other
Expenses $45,000 $45,000 $45,000 $42,500 $0 None
Net operating income $28,700 $49,800 $38,100 $21,100
Fixed Per Variable Planning Flexible Actual Spending
Month Customer Budget Budget Results Variances
Number of customers 35 40
Revenue $5,900 $205,500 $236,000 $216,500 $11,000 F
Salaries
& Wages $66,000 $1,300 $111,500 $118,000 $116,200 $4,700 U
Travel Expenses $580 $20,300 $23,200 $19,700 $600 F
Other
Expenses $45,000 $45,000 $45,000 $42,500 $2,500 F
Net operating income $28,700 $49,800 $38,100 $9,400 F
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Identify and explain two disadvantages of using job production for Mr Patel
The fact that there is still a significant demand for labor and thus high labor prices is a drawback of employing job production. Another drawback is that materials frequently need to be purchased specially, which might result in even greater expenses.
These are the benefits of employment creation: High-quality goods because of concentrated, small-scale manufacture Customized goods increase sales and improve customer happiness. more job satisfaction as a result of workers' strong dedication to their work and greater flexibility as opposed to mass manufacturing.
The high cost of hiring highly qualified personnel, the amount of time and resources needed for manufacturing, the requirement for specialized tools, and the necessity of numerous calculations or tasks that should be completed before work all provide hurdles to manufacturers when it comes to creating jobs.
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What do you think is the most important safety concern in the welding or hot work environment?
Answer: Electric shock is one of the most important topics for welders to be educated in, as it can pose an immediate and serious risk. To avoid electrocution, welders must always inspect the electrode holder for damage before starting their weld.
Explanation:
Who to increase a labour productivity
Answer:
Explanation:
How To Increase Labor Productivity: 13 Practical Tips
Hire local.
Avoid expertise overlap.
Source quality components.
Tackle dust, noise & hazards.
Increase labor productivity by limiting overtime.
Beware staggered or alternating rosters.
Increase labor productivity by lifting morale.
Avoid late production rescheduling.
hope this helps :)
Entrepreneurship is when someone:
a.) does not work for hourly pay, but instead pays themself.
b.) goes into a business partnership with a co-founder.
c.) sets up, founds, or develops a unique business.
d.) looks for ways to make money in unique ways.
Entrepreneurship is when someone sets up, founds, or develops a unique business. option C is the answer
Who is an Entrepreneur?
An entrepreneur is an individual with a unique idea that s aimed as problem solving.
The person identifies a problem and then create a lasting solution that will bring about opportunities and satisfaction to the people.
An entrepreneur bears the risk that comes from starting or establishing a new business and create opportunity around it.
Therefore, someone who sets up, founds, or develops a unique business is an entrepreneur.
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Which of these choices are add-on options for insurance policies? Select the two correct answers. (1 point)
O jewelry rider
O liability for auto insurance
Ocollision insurance
O fire for home
Olife insurance
The choices that are add ons for insurance policies are:
liability for auto insurance jewelry riderWhat is meant by insurance policy?The insurance firm (the insurer) and the person(s), company, or other entity being covered have a legal agreement called an insurance policy (the insured). By reading your policy, you can make sure that it addresses your needs and that both you and the insurance provider are aware of your obligations in the event of a loss.
By paying a small additional premium amount, policyholders can obtain the add-on covers, which provide greater insurance coverage. The policy coverage extension makes it easier for the automobile owner to handle a variety of problems. Roadside assistance, key replacement, return to invoice, and other services are some of the add-on covers.
A contract between you and the insurance provider known as auto insurance safeguards you from financial loss in the event of an accident or theft.
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Discuss some policy options a government could have to intervene in such market and prevent the monopoly creation. (2points)
Answer:
Equal distribution of privatization
Legal restrictions on the formation of cartels
No privatization of key area ( Military, Electrics etc )
Explanation:
When privatize, distribute equally to the all the buyers and not letting the control of a sector falls into the hand of 1 buyer as it will create a monopoly.
Legal restrictions on the formation of cartels will prevent market manipulation, a factor that can create a monopoly ( or oligopoly ) in the market.
most interesting unreliable source
Answer:
Wikipedia
Explanation:
Answers are written by random people editing the pages.
It has loads of information.
12. Robert bought shares of 6% $100 face value at a price of $120. Sam bought shares of 8% $20 face value at $30. Whose investment was better?
6% $ 100 shares at $ 120
i.e., the annual income from 1 share of nominal value $ 100 is $ 6, investment for 1 share being $ 120.
Therefore, profit percentage = 6/120 × 100 % = 5%
Therefore, Robert’s shares give him a profit of 5%
8 % $ 20 shares at $ 30
i.e., the annual income from 1 share of nominal value $ 20 is $ (8×20)/100 = $ 85, investment for 1 share being $ 30.
Profit percentage = [$(8/5)/$30] × 100 %
= 16/3 %
Therefore, Adrian’s shares give him a profit of 16/3% >5%
Therefore, Adrian’s investment was better.
1.5 How has franchising and licencing agreements have influenced the growth and development within the Hospitality Industry, Discuss. (Findings)
The franchising & licencing agreements have influenced the growth and development within the Hospitality Industry because it allowed more people have a hold of running services in the industry.
What is the Hospitality Industry?In a typical economy, the hospitality industry means the broad category of fields within the service industry that includes lodging, food and drink service, event planning, theme parks, travel and tourism. It extends to hotels, tourism agencies, restaurants and bars.
Under this industry, a franchises & licenses are both business agreements in which certain brand aspects are shared in exchange for a fee. The typical franchising agreement pertains to a business's entire brand and operations while a licensing agreement only applies to registered trademarks.
Some of the benefits of franchising in the hotel industry (hospitality industry) includes having a strong brand portfolio, specific set of tools, strong approach to standards, good reputation, training programmes, consultation and advice service, marketing programmes.
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A company bank statment show as $1430 direct debit and $706 investment income not recorded in the cashbook . the bank statement doesnot show customer's cheque for $1750
entered in the cashbook on the last day of the accounting period
If the cashbook shows a credit balance of $1220 what balance appears on the bank statement?
A. $194 overdrawn
B.1254 overdrawn
C.2246 overdrawn
D.3694 overdrawn
Answer: A. $194 withdrawn
Explanation: 1220+ (1430-706)= 1944-1750= -194
In November 2021, Simon pays $1,000 to take a course to improve his job skills to qualify for a new position at work. Simon's employer reimbursed him for the cost of the course. For 2021, Simon's lifetime learning credit is:
Based on the available information in the question, Simon's lifetime learning credit for 2021 is $0
What is Lifetime Learning Credit?Lifetime Learning Credit is a term that is used to describe the qualified schooling fee and applicable expenditures spent for qualified students fully admitted to an eligible educational establishment such as an institution.
Also, the Lifetime Learning Credit is known to be used by any of the undergraduate, graduate, and professional degree courses for payments of their tuition fees, comprising courses to obtain or enhance job skills.
Given that Simon's employer has reimbursed Simon for the cost of the course, it is concluded that Simon's lifetime learning credit for 2021 is $0.
Hence, in this case, it is deduced that the correct answer for lifetime learning credit is $0
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The ManU Hotel is located close to Manchester United’s football stadium. It has a souvenir shop that sells two main product lines: hats and scarves in the Manchester United colours. The quarterly sales budget for the forthcoming year is as follows: Quarter Hats Scarves 1 1,200 600 2 800 400 3 600 300 4 1,400 700 It is expected that the shop will be holding 240 hats and 180 scarves in stock at the beginning of the year. The shop manger always likes to keep 20 per cent of the next quarter’s hat sales in stock and 30 per cent of the next quarter’s scarf sales. Sales of hats and scarves in the first quarter of the following year are expected to be 25 per cent higher than the first quarter of the forthcoming year. Required: Prepare the quarterly purchases budget for hats and scarves for the forthcoming year.
The quarterly purchases budget for Hats and Scarves for the forthcoming year for The ManU Hotel is as follows:
Quarterly Purchases Budget:Quarter 1 Quarter 2 Quarter 3 Quarter 4
H S H S H S H S
Sales 1,200 600 800 400 600 300 1,400 700
Ending inventory 160 120 120 90 280 210 300 225
Units available 1,360 720 920 490 880 510 1,700 925
Beginning inventory 240 180 160 120 120 90 280 210
Purchases 1,120 540 760 370 760 420 1,420 715
How are the purchase units determined?Each quarter's purchase units are the difference between the expected available units for sale and the beginning inventory of the quarter.
We can use the following purchases or production formula: purchases = Sales units + Desired ending inventory - Beginning inventory.
The ending inventory is the product of the next quarter's sales units and the percentage expected to be kept in stock, as indicated in the data.
The last quarter's ending inventory considers the sales units for the first quarter of the following year, which are computed as follows.
Hat Scarves
Sales units for Q 1 1,200 600
Sales for Quarter 5 1,500 750
(1,200 x 1.25) (600 x 1.25)
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Your favorite restaurant sits 10 tables an hour. They tell you that you will have to wait 30 minutes to be seated. How many tables are waiting ahead of you?
4 tables are waiting ahead of me.
As the restaurant serves 10 tables every hour, we can figure out how long it takes to serve one table using the formula: minutes in an hour/number of tables served in an hour = 60/10 = 6 minutes is taken to serve one table.
We were told to wait for 30 minutes, which means that if a table takes 6 minutes to get services, the restaurant will service about 5 tables in those 30 minutes.
30/6 = 5 tables will be served during those thirty minutes, but since it specifies that one of the tables to be served during those thirty minutes is ours, we deduct 1 table to reach the result that 4 tables are waiting in front of us.
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Why is it important to develop nail art design plans
Whether you are a seas-oned professional or just start-ing out, nail art can be a fun and creat-ive way to express yourself.
Accu-rately identifying the cond-ition of the nails and skin. Identifying any corrective work to suit the client's natu-ral nail shape and condition. Explaining your assess-ment of the client's nail and skin condition and any limit-ations to the nail art design .
Nail art design-ing is not just a way to accessorize your nails, but it also has a num-ber of benefits that you can en-joy. From mak-ing your nails look healthier and stronger to prevent-ing them from breaking.
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84. In FIFO method of inventory valuation?
a)Closing stock is at latest price
b)Issue of stocks to production is at earliest price
c)Both (a) & (b)
d)Neither (a) nor (b)
In FIFO method of inventory valuation, Issue of stocks to production is at earliest price.
What is FIFO method of inventory valuation?First in, first out (FIFO) is an easy-to-understand inventory valuation method that implies commodities acquired or manufactured first are sold first. In theory, this means that the oldest inventory is supplied to clients first, followed by fresher inventory.What comes in first must go out first, according to the FIFO approach. For example, if a batch of 1,000 things is created in the first week of a month and another batch of 1,000 items is made in the second week, the batch produced first is sold first. The FIFO approach is designed to avoid inventory obsolescence.To learn more about FIFO refer,
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How can a young adult maximize the benefits of their education and career training? Determining a specific industry of interest early in their programs Earning the highest degree possible from one of the best universities Trying as many different types of classes and training as are available Avoiding any career certification programs as they are not worthwhile
By trying as many different types of classes and training as are available, a young adult abilities maximize the benefits of their education and career training communication.
You can also boost your confidence by developing new communication and problem-solving abilities and by accomplishing your goals. Your personality type and the degree of job fulfilment you want are two of the most important factors to take into account. Show how your goals fit with the long-term objectives and vision of the organization. Explain to the interviewer communication the position will help you acquire the knowledge and expertise required to realize abilities career goals. Making a career plan is crucial because it provides the direction you need and clarifies where you want to go in your career.
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The first step in conducting an STP analysis is
A)
dividing the marketplace into subgroups.
B)
repositioning existing segments.
C)
generating a sum of segments.
D)
targeting potential segments.
Conducting an STP begins with segmenting the market into subgroups. To categorize your clients into groups of people with similar traits and wants, utilize market segmentation. As a result, choice (A) is the right response.
What is STP?A marketing strategy known as segmentation, targeting, and positioning (STP) rethinks how and to whom you should advertise your goods. It improves the emphasis, relevance, and personalization of your marketing communications for your target audience.
When designing marketing communications plans, the STP model is helpful since it enables marketers to prioritize ideas before developing and delivering individualized and pertinent messages to engage with various audiences. Market segmentation, market targeting, and positioning strategy make up the three steps of the funnel.
Hence, Option (A) is accurate.
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What is the difference between marginal cost and marginal revenue?
a. Marginal cost is the money earned from selling one more unit of a good. Marginal revenue is the money paid for producing one more unit of a good.
b.Marginal cost is the money paid for producing one more unit of a good. Marginal revenue is the money earned from selling one more unit of a good.
c. Marginal cost is the money a producer might make from one more unit. Marginal revenue is the money a producer actually makes from one more unit. Marginal cost is the money a producer actually makes from one more unit.
e. Marginal revenue is the money a producer might make from one more unit.
Option b. The existing difference that can be found between marginal cost and revenue is that Marginal cost is the money paid for producing one more unit of a good. Marginal revenue is the money earned from selling one more unit of a good.
What is marginal cost?The term "marginal cost" describes the rise in manufacturing costs brought on by the creation of more product units. A different name for it is the marginal cost of production. Businesses may evaluate how volume produced affects cost and eventually profits by calculating the marginal cost.
The increase in revenue that comes from selling one more unit of output is known as marginal revenue. Although marginal revenue can remain constant at a certain level of output, it will eventually start to decline as the output level rises due to the law of diminishing returns.
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Name two alphabetic arrangements of subject records storage, and explain how the two arrangements are alike and how they differ.
The two alphabetic arrangements of subject records storage are that subject records may be arranged alphabetically as in the dictionary and in encyclopedic arrangement.
Subject records storage is an alphabetic system which is used in order to store and as well as retrieve the records by their subject or the given topic. Thus, it is a method of coding, classifying, and filing records by subject.
So here both the arrangements are alphabetic storage arrangement of subjects or the titles. Whereas, in the dictionary arrangement, all the subjects are arranged in alphabetic order behind A-to-Z primary guides.
Hence, the subject records are arranged alphabetically as in the dictionary.
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Should Albert attend one of these top tier colleges for engineering? If so, which one? Or should he look at lower ranked schools in TX? Explain your answer
Answer: Rice University
Explanation:a lot of latinos go there
Taxation , what was the total amount spent on social security, unemployment and labor
Answer:
$1.28 trillion
Explanation:
sample
what is the attitude of people aged 25-35 towards staycation
The attitude of people aged 25-35 towards staycation should be relaxed not really excited, because they are familiar with the environment, also they will engage other home activities ,for example swimming, social gatherings, hiking etc. This would create room for them to be able rest due to the fact that aren't actively involved in much long distance travels.
What is staycation? staycation is when one chooses to stay home during time off or leave instead of travelling
An example of a staycation is visiting a natural resort or local testing as if you were a tourist in your own town. A vacation in which one does not travel away from home.
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atoms are not the building blocks for all matter in our universe ? true or false
Answer:
FALSE
Explanation:
Atoms are the building blocks for all matter in our universe.
Everything in the universe, except energy, is made up of atoms. Atoms are the basic building blocks that are used for every type of matter in the known universe . They are extremely small and are made up of even smaller particles.
Jessica has $24,383 to invest in a bank certificate of deposit for 13 years. The bank is paying 6% interest per year compounded monthly. How much will Jessica's investment be
worth at the end of the 13 year period? (round to 2 decimal places)
Use the correct formula from below to solve this problem.
Jessica's investment worth at the end of the 13 year period is $43401.74
interest = 24383*13*6/100= 19018.74
amount = 19018.74 + 24383 = 43401.74
What is interest?In relation to the amount lent, deposited, or borrowed, the amount of interest due each period is expressed as an interest rate. The amount lent or borrowed, as well as the interest rate, frequency of compounding, and the period of time during which it is lent, deposited, or borrowed, all affect how much interest will be charged overall.
The rate indicates the precise amount of interest that a borrower will either earn or pay on a loan. A $100 loan at a nominal interest rate of 6%, for instance, would result in interest charges of $6 ($100 X 0.06). Even though the loan's size grows, the interest rate stays the same. If the debt was increased to $1000, the borrower would continue to pay 6%.
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Are there any products where humor is not appropriate? How does this translate in the online world? Give examples.
In some circumstances, when used in conjunction with certain goods and situations, comedy is deemed inappropriate. online is entertaining content, and as more businesses adopt this strategy.
Why Humor Works ?The benefits of laughing have been noted on LinkedIn. Along with lowering blood pressure, it can also lessen stress and pain. Making people laugh also increases their propensity to think favorably of a company and purchase its goods.
One common strategy is to include something unexpected or inappropriate in a joke. It ought to surprise people in some way. Groucho Marx famously excelled at doing this in one line: “I’ve had a perfectly wonderful evening, but this wasn’t it” or “I wouldn’t want to belong to any club that would have me as a member.”
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What words go into what boxes ?
The aggregate supply/demand model illustrates the macroeconomic interactions between total supply and total demand as well as the factors that influence either total supply or total demand for the economy.
What results from the supply and demand model?A model that demonstrates how total supply and total demand interact at the macroeconomic level is the aggregate demand/aggregate supply model, which also explains how total supply and total demand are determined for the economy. In other words, the real GDP, aggregate supply is the total amount of output that businesses will generate and sell.
A supply and demand graph can be explained in what ways?The supply curve moves right as the amount of the good that is available grows. The supply curve shifts left if the quantity falls. A line with a downward and rightward-pointing slope, representing the demand curve, is shown on a graph. The demand curve shifts to the right and slopes downward as the quantity demanded rises.
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Write an essay where you explain internal environmental analysis as part of the strategic management process. Use your own detailed examples to explain the analysis.
An organization's internal components are examined as part of an internal analysis to determine its capabilities, assets, traits, competences, and competitive advantages.
What internal environmental analysis management process?Any detailed examination of all facets of a business' operations, internal policies, and mission is known as an internal environmental study. Usually, the company's leadership, vision, and manufacturing capability are examined, along with the marketing plan.
An internal analysis examines elements of your company, such as your advantages and disadvantages.
Therefore, You may get a clear view of your current condition and the measures you can take to plan your marketing by looking at your internal and external assessments side by side.
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How are private and public companies alike