Khách sạn bạn đang làm dự định mở 1 spa massage trong lĩnh vực du lịch vào đầu năm 2025. Giám đốc khách sạn giao cho bạn tìm hiểu thông tin và lập kế hoạch kinh doanh spa và massage. Bạn xác định vốn đầu tư vào là 30.000$ và lợi nhuận kì vọng là 40%. Bạn trình bày kế hoạch và số vốn bỏ ra đầu tư, GĐ đồng ý tuy nhiên ông xác định tiền vốn bỏ ra cho dự án không được đi vay hết mà phải trích 15% lợi nhuận của khách sạn mỗi năm để làm vốn ( bắt đầu từ năm 2022 và phần còn lại là đi vay). Tính mỗi năm khách sạn trích ra số lợi nhuận là bao nhiêu và đi vay là bao nhiêu? Biết rằng lãi xuất thị trường 10%/năm (tính lãi kép), và doanh thu hằng năm của khách sạn là 50.000$ (tỷ xuất sau thuế của khách sạn là 40% doanh thu)

Intronix uses copy editors, computer graphics specialists, and java programmers to produce ads for magazines and the internet. the average new ad for magazines typically requires 180 hours of a copy editor's time and 135 hours of a computer graphics specialist's time, whereas ads produced for the internet require 35 hours of copy editor time, 195 hours of computer graphics time, and 60 hours of a java programmer's time. lassie food, a dog food manufacturer, has hired intronix to produce ads in the next four week. although currently it considers magazine ads 3 times more valuable than internet ads, it still wishes to have at least 2 of each produced within the next four weeks. intronix has assigned up to 3 copy editors, 4 computer graphics specialists, and 1 java programmer, each committed to work up to 70 hours per week on the project. how many of each type of ad should be produced to maximize the overall value to lassie foods

Accublade castings inc. casts blades for turbine engines. within the casting department, alloy is first melted in a crucible, then poured into molds to produce the castings. on may 1, there were 230 pounds of alloy in process, which were 60% complete as to conversion. the work in process balance for these 230 pounds was $32,844, determined as follows: exercises during may, the casting department was charged $350,000 for 2,500 pounds of alloy and $19,840 for direct labor. factory overhead is applied to the department at a rate of 150% of direct labor. the department transferred out 2,530 pounds of finished castings to the machining department. the may 31 inventory in process was 44% complete as to conversion. prepare the following may journal entries for the casting department: the materials charged to production the conversion costs charged to production the completed production transferred to the machining department determine the work in process"casting department may 31 balance.

To appeal to a new target market, the maker of hill's coffee has changed the product's package design, reformulated the coffee, begun advertising price discounts in women's magazines, and started distributing the product through gourmet coffee shops. what has been changed? a. the product's perceptual value. b.the product's 4ps. c. the method used in its target marketing. d. the ownership of the product line. e. the product's utility.