When companies in a market are now losing money, it means that the cost of producing the output exceeds the revenue it generates from sales. In this situation, output should be decreased or losses should be minimized. In this scenario, the supply curve for the market will be upward sloping, showing that to produce and supply more of the commodity as its price rises.
In this case, sunk costs, or expenditure that have already been paid for but cannot be recovered, can also have an effect on the supply curve. If a company has already invested in fixed costs required to make the good, rather than exiting the market and losing the value of those sunk expenditures, it may be more probable that it will manufacture at a loss in the near future. Businesses may be more willing to supply greater at any given price as a result of having buried expenses, flattening the supply curve.
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A company had average total assets of $902000. It's gross sales were $1,085,000 and its net sales were $995000. The company's total asset turnover equals:
Answer:
Total Asset Turnover = Net Sales/Average Total Assets
Total Asset Turnover = $995,000/$902,000 = 1.10
Explanation:
I apologize if any part of my answer is wrong i tried my absolute best to help you improve and get better results in whatever your trying to do
What do whistleblower laws specifically do?
A.
require federal employees to report misconduct
B.
protect employees who report misconduct
C.
prevent employees from reporting misconduct
D.
discourage federal employees from engaging in misconduct
Answer: it’s B
Explanation:
The Whistleblower Protection Act forbids every state official and employee from retaliating or attempting to retaliate against any employee or applicant for employment who reports an improper activity.
What did the ancient Egyptians bury bodies in after wrapping the body in cloth?
A.
charcoal and sand
B.
mud and chalk
C.
salt and malachite
D.
sea water and dirt
Answer:
A charcoal and sand
Explanation:
Maricela Sanchez needs to have $25000 in five years. If she can earn 8 percent per year on any investment, what is the amount that she will have to invest every year for the next five years?
The amount that she will have to invest every year for the next five years is $4,261, (N=5, I/Y=8, PV=0, PMT=?, FV=25,000) and FVA=4,261
A project that is launched with the goal of earning money or gaining renown is referred to as an investment. An investment in the economy's future is a purchase of goods intended for long-term wealth creation rather than immediate consumption. In order to increase its value, generate a profit, or do both, an investment asset is bought. The benefit obtained following an investment is known as a return. The rule of thumb for risk and return is that the greater the risk, the greater the reward.
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Which of the following statements are true about unleavened breads? a. breads cannot be left unaccompanied while baking. b. breads can be steamed, fried or baked. c. breads are originally leavened with steam and baking powder. d. breads include tortillas, scones, and English muffins.
Answer:
breads can be steamed, fried or baked.
Explanation:
Answer:
d or b
Explanation:
Out of the given statements, (b) and (d) are true about unleavened breads.
(b) Unleavened breads can be steamed, fried or baked. Unlike leavened bread, which rises due to the action of yeast or other leavening agents, unleavened bread does not rise and can be prepared using a variety of methods.
(d) Examples of unleavened breads include tortillas, scones, and English muffins. These are all types of bread that are traditionally made without yeast or other leavening agents.
Statements (a) and (c) are not true about unleavened breads.
(a) Breads can be left unaccompanied while baking, including unleavened bread. However, depending on the method of preparation, they may require attention during the cooking process.
(c) Unleavened breads are not originally leavened with steam and baking powder. These breads are traditionally made without any leavening agents, including yeast, baking powder, or steam.
Do you think job rotation is a good method to use for developing management trainees? Why or why not?
Answer:
A job rotation strategy helps employees develop other skills they can use not only in other positions but in their main role, too. Development can: Make an employee feel more valuable. Boost morale.
how do you answer this
The ending inventory is 740
cost of the good sold is 2464
How to solve for inventoryInventory refers to the total amount of goods or materials that a business has in stock and available for sale or use. The meaning of inventory can vary depending on the context in which it is used. For example, in retail, inventory can refer to the physical goods that are available for purchase on store shelves.
Total Units 900
Closing Inventory 200
Units Sold 700
Average Cost Unit Cost Amount
Sep 1 100 3.34 334
Purchase Sep 8 450 3.50 1575
Purchase Sep 18 350 3.70 1295
Total 900 3204
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In what career would someone MOST likely spend their time monitoring, preventing, and eliminating computer viruses?
A.
web developer
B.
biomedical engineer
C.
IT security specialist
D.
security guard
The correct answer is C. IT security specialist.An IT security specialist is someone who works to ensure that an organization's computer systems and data are secure from unauthorized access, theft, or damage.
One of the primary tasks of an IT security specialist is to monitor, prevent, and eliminate computer viruses and other types of malware.This involves staying up-to-date on the latest threats and vulnerabilities and implementing measures to protect against them. IT security specialists use a range of tools and techniques, such as firewalls, antivirus software, and intrusion detection systems, to prevent viruses from infecting the organization's computer systems.Web developers typically focus on creating and maintaining websites and web applications, while biomedical engineers work to design and develop medical devices and equipment.
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Which investment security is best for the investor who prefers a diversified investment strategy and the ability to mitigate risk by investing in multiple forms of securities within a single portfolio?
stock options
exchange-traded funds
mutual funds
government bonds
The investment security that is best for the investor who prefers a diversified investment strategy and the ability to mitigate risk by investing in multiple forms of securities within a single portfolio is exchange-traded funds (ETFs).
ETFs are similar to mutual funds, but they are traded on stock exchanges like individual stocks. ETFs are designed to track a specific index or group of assets, such as a basket of stocks, bonds, or commodities, providing the investor with exposure to a diversified range of investments within a single security.By investing in an ETF, the investor can achieve diversification across multiple industries, sectors, and geographic regions, mitigating the risk associated with investing in individual securities. Additionally, the investor can access the benefits of diversification while also enjoying the flexibility and transparency of trading on an exchange.
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would you suggest Unilever implement supply base optimisation? Justify your stance by discussing at least 2 key points.
Answer:
Certainly, it is advised that Unilever pursue supply base optimization.
Explanation:
Supplier base optimization is a method that aims to simplify the supplier base by identifying and eliminating providers that are not delivering value. Unilever may obtain better economies of scale and negotiate better pricing for the products and services it purchases by lowering the number of suppliers. This might result in cost savings for the organization, which could be passed on to consumers or reinvested in other parts of the business.
Improved Agility and Risk Mitigation: Unilever can lower its susceptibility to supply chain disruptions by streamlining its supplier base.With fewer suppliers to oversee, the organization is better able to monitor and manage supplier performance, identify possible hazards, and adopt risk mitigation methods. This can assist to assure supply continuity, shorten lead times, and increase overall supply chain agility.
In conclusion, applying supply base optimization may assist Unilever in improving efficiency, lowering costs, increasing agility, and mitigating supply chain risks.
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Una Day is planning to retire in 20 years, at which time she hopes to have accumulated enough money to receive an annuity of $12,000 a year for 25 years of retirement. During her pre-retirement period she expects to earn 8 percent annually, while during retirement she expects to earn 10 percent annually on her money.
What annual contributions to this retirement fund are required for Una to achieve her objective and sleep well at night?
To determine the amount of annual contributions needed to meet Una's retirement goals, we need to calculate the present value of the pension she hopes to receive in 25 years.
PV = A * [(1 - (1 + r)^-n) / r] where PV is the present value of the annuity, A is the annual amount of the annuity, r is the interest rate, and n is the number of periods. In this case Una wants a $12,000 pension over 25 years, so A = $12,000. Her pre-retirement interest rate is 8%, so r = 0.08. The number of periods is 25, so n = 25. These values can be used to calculate the present value of an annuity. PV = $12,000 * [(1 - (1 + 0.08)^-25) / 0.08] = $147,902.90 Therefore, Una would have to build a retirement fund of $147,902.90 in 20 years for him to receive a pension of $12,000 in her 25 years of retirement. To determine the annual contribution required to reach this retirement fund, we can again use the present value formula, but solve for the payment (which represents the annual contribution). In this case, PV = $147,902.90, r = 0.08 (because we are looking at hours before retirement), n = 20 (because Una has 20 years left until retirement). Based on these values, the required annual contribution can be calculated. PMT = $147,902.90 * (0.08 / (1 - (1 + 0.08)^-20)) = $2,750.61 Una would therefore need to contribute $2,750.61 annually to the retirement fund in order to accumulate enough funds to receive a $12,000 pension after 25 years of retirement.
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Use the drop-down menu to select the education or qualification best demonstrated in each example.
Stella is an Industrial Safety and Health Engineer with a four-year college degree in Engineering.
Yvette thinks of ways to solve environmental problems caused by a manufacturing facility.
Wendell interviews people and reviews records to learn about a manufacturing process.
Desmond analyzes how a manufacturing process affects the environment.
Stella's education or qualification: Four-year college degree in Engineering.
Yvette's education or qualification: Environmental Science or related field.
Wendell's education or qualification: Industrial Engineering or related field.
Desmond's education or qualification: Environmental Engineering or related field.
Stella's education in Industrial Safety and Health Engineering demonstrates her expertise in identifying and reducing workplace hazards, ensuring compliance with safety regulations, and promoting the health and well-being of employees in industrial settings.
Yvette's focus on solving environmental problems caused by a manufacturing facility indicates a background in Environmental Science or a related field, which involves understanding the impact of human activities on the natural environment and developing strategies to mitigate negative effects.
Wendell's work in interviewing people and reviewing records to learn about a manufacturing process suggests a background in Industrial Engineering or a related field, which involves optimizing the efficiency and productivity of industrial processes while minimizing waste and maximizing resource utilization.
Desmond's work in analyzing how a manufacturing process affects the environment requires a deep understanding of Environmental Engineering or a related field, which involves designing and implementing solutions to minimize the environmental impact of human activities and promote sustainable development.
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Stella graduated from a four-year institution with an engineering degree. Education or training held by Yvette: Environmental Science or a similar subject. Wendell has a degree in industrial engineering or a closely connected discipline.
Use the drop-down menu to select the education or qualification best demonstrated in each example.Desmond has a degree in environmental engineering or a closely connected discipline. Due to Stella's training in industrial safety and health engineering, it is clear that she is skilled at spotting and mitigating workplace risks, ensuring that safety rules are followed, and advancing the health and wellbeing of workers in workplaces. Wendell's work in gathering information about a manufacturing process through interviews and record reviews points to a background in industrial engineering or a related field. Industrial engineering entails enhancing the effectiveness and productivity of industrial processes while reducing waste and maximising resource utilisation.
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Ignacio is interested in working in a university and wants to help students, but doesn’t want to be a teacher. He’d like to get a sense of what it’s like to work as a university administrator. Which role is the BEST choice for him?
A.
assistant in the registrar’s office
B.
assistant to the librarian
C.
research assistant to a professor
D.
assistant to the janitorial staff
the choice for Ignacio to get a sense of what it's like to work as a university administrator would be to work as an assistant in the registrar's office.
The registrar's office is responsible for a range of administrative tasks, such as maintaining student records, coordinating class schedules, and overseeing enrollment processes. As an assistant in this office, Ignacio would gain valuable experience in university administration and would have the opportunity to interact with students, faculty, and staff. While other options, such as working as an assistant to the librarian or as a research assistant to a professor, could also provide valuable experience, they are less likely to give Ignacio a comprehensive understanding of university administration as a whole. Administrators are professionals who manage and oversee the day-to-day operations of organizations, ensuring smooth functioning and efficient delivery of services.
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B-CR7 Company purchased $120,000 of 10% bonds of S. F. Co. on January 1, 2012, at a discount, paying $100000. The bonds (mature January 1, 2016 and yield 12%; interest is payable each July 1 30 and January 1. At October 2014, CR7 sold these bonds by $97600 plus accrued interest. The bonds have the following values Date Bond Discount Carrying Amounts of Bonds Amortization 1/1/2012 1/7/2012 1/1/2013 1/7/2013 1/1/2014 1/7/2014 1/1/2015 Cash Received 4800 4800 4800 4800 4800 4800 Interest Revenue 6000 6072 6148 6230 6315 6406 2 1200 1272 1348 1430 1515 1606 100000 101200 102472 103820 105250 106765 108371
What are the pros and cons of using alternation ranking method?
Explanation:
AlternationrankingSimple to use (but not as simple asgraphic rating scales). Avoids centraltendency and other problems ofrating scales. Can cause disagreements amongemployees and may be unfair if allemployees are, in fact, excellent. ForceddistributionEnd up with a predeterminednumber or % of people in each group.
When employees are ranked for the worst performance, they get an opportunity to change improve their performance. Central tendency problems can be avoided by using the alternation ranking method. Another advantage of this method is it avoids biases and other problems while rating the employee
One of the disadvantages associated with this method is the fact that the factors could be interpreted differently from one person to another, and if the factors are misinterpreted, rating is not comparable between different employees.
The advantages of the individual ranking method are it is easy to understand and use, it is easy to compare job performance, and it saves money and time. The disadvantages of the individual ranking method are it is not easy to practically compare each of the employees and for large organizations, it is not applicable.
The alternation ranking method is a useful tool for performance appraisals, but it should be used in conjunction with other appraisal methods to provide a more comprehensive view of an employee's performance.
Here are the various pros and cons of the method:
Pros of using the alternation ranking method:
Simple and easy to use: The method is easy to understand and use, making it ideal for small organizations or departments with limited resources through management.
Objectivity: The method reduces bias by comparing employees to each other, rather than using an absolute standard.
Comparison of performance: The method enables employers to compare the performance of employees, which can help identify strengths and weaknesses.
Cons of using the alternation ranking method:
Limited differentiation: The method can be limited in its ability to differentiate between employees, especially if the differences in performance are not significant.
Time-consuming: The method can be time-consuming and requires a lot of effort to compare each employee with every other employee.
Unreliable: The method can be unreliable if the employees being compared have vastly different roles, job descriptions, or performance metrics.
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Exercise 4-27
1. Determine the following ratios for 2021: (Round your percentage answers to 1 decimal place.)
2. Determine the amount of dividends paid to shareholders during 2021. (Enter your answers in whole dollars, not in thousands. For example, $150,000 ether than 150.)
1a. Profit margin on sales
16. Return on assets
1c. Return on equity
2. Dividends paid
Design a business case document to justify why the incubator arrangement is a good strategy to
promote entrepreneurship.
These are a few possible drawbacks: The application procedure may be challenging and cutthroat. An applicant must provide a thorough business plan and reveal all of their company operations in order to be considered for most incubators.
What are benefits of business incubation?
Early-stage businesses can benefit from startup incubators by getting assistance with ideation, business planning, product-market fit testing, spotting possible intellectual property challenges, and networking with other startups.
A device called an incubator is used to cultivate and preserve cell or microbiological cultures. The incubator keeps the inside atmosphere's CO2 and oxygen concentrations at appropriate levels together with the ideal temperature and humidity.
Startups and early-stage enterprises often find it challenging to obtain the tools and support that business incubators offer. Their assistance may come in the form of networking opportunities, access to financiers and mentors, or co-working space with other companies and seasoned experts.
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How is a bonded warehouse usefully for the importer
Explanation:
There are many advantages associated with using a bonded warehouse. Here are just some of the benefits:
You can defer or avoid duty and tax payments
You can defer VAT payment and other duty taxes in a bonded warehouse until the goods have been removed and shipped. This can provide you with breathing room and space to carry out additional pre-sale activities. Additionally, if you export these goods, you can avoid these costs entirely.
Companies have reported tax cost savings of 25-30% due to utilising bonded warehouses.
Storage can be long term
Most bonded warehouse facilities can agree to store your goods for up to five years or more. This can be useful if work is required to satisfy import licensing requirements or demand isn't as high as expected. With a bonded warehouse, you can store your goods until you've met the requirements or demand has increased.
You can improve service for your customers
By leveraging bonded warehouses, you can order goods in advance of anticipated demand. As goods are stored closer to the customer, you can quickly deliver and offer a better overall experience.
The quality of your product can be preserved
Bonded warehouse facilities have been equipped to store all kinds of products for as long as necessary while maintaining quality. For example, many bonded warehouses contain dry containers, deep-freeze systems, temperature control facilities, and bulk storage facilities.
Bonded warehouses can keep your products safe and secure
In addition to regular safety measures like CCTV, goods in a bonded warehouse must be fully documented. Security personnel monitor the space 24 hours a day, so you don't need to worry about your cargo. Bonded warehouses are subject to detailed assessment and regular auditing, so you can feel confident you're working with a reputable organisation.
Your goods are stored closer to ports
Most bonded warehouses are located near major ports. This allows companies to store goods at the port of entry until they are ready to be distributed. Utilising these bonded warehouses can create savings across the entire supply chain by reducing lead time, transport cost, and potential damage.
Who employs most farmers in the United States?
A.
agricultural companies
B.
the federal government
C.
state and local governments
D.
Most farmers are self-employed.
Answer:
Explanation:
D. Most farmers are self-employed in the United States. According to the USDA Census of Agriculture, in 2017, over 90% of U.S. farms were operated by individuals, families, or partnerships.
What is an example of a natural resource?
A.
plastic
B.
steel
C.
gasoline
D.
animals
Answer:
Explanation:
D. animals
which of the following accounts is not closed at the end of the year?
Accounts Payable
Depreciation Expense
Income Summary
Direct Materials and Direct Labor Variance Analysis
Jericho Fixture Company manufactures faucets in a small manufacturing facility. The faucets are made from brass. Manufacturing has 45 employees. Each employee presently provides 38 hours of labor per week. Information about a production week is as follows:
Line Item Description Value
Standard number of lbs. of brass 0.4 lb.
Standard price per lb. of brass $0.80
Standard wage per hr. $21.00
Standard labor time per faucet 15 min.
Actual price per lb. of brass $0.90
Actual lbs. of brass used during the week 4,500 lbs.
Number of faucets produced during the week 10,000
Actual wage per hr. $22.00
Actual hrs. for the week (45 employees × 38 hours) 1,710
Determine the below-listed variances while showing work with corresponding formulas.
1. Standard cost per unit for direct materials
2. Standard cost per unit for direct labor
3. Direct Material price variance
4. Direct Material quantity variance
5. Direct Labor rate variance
6. Direct Labor time variance
Southern Distributors, Incorporated, supplies ice cream shops with various toppings for making sundaes. On November 17, 2024, a fire resulted in the loss of all of the toppings stored in one section of the warehouse. The company must provide its insurance company with an estimate of the amount of inventory lost. The following information is available from the company's accounting records:
you must preserve important points of:
All profits and expenditure.
Assets owned by means of the company.
Stock the company owns at the end of every economic year.
The stocktakings used to work out the inventory figure.
Company liabilities.
Amounts owed to or due to the company.
Which of the following is an accounting record?Accounting data include records of belongings and liabilities, monetary transactions, ledgers, journals, and any assisting files such as exams and invoices.
What are accounting information examples?Examples of accounting documents are the everyday ledger, all subsidiary ledgers, invoices, bank statements, cash receipts, and checks.
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How do l write a research proposal?
Writing a research proposal involves several steps and considerations, including defining your research question, developing a research plan, identifying potential sources of funding, and presenting your proposal in a clear and compelling way.
Write a general outline of the steps to follow?Title page: Include the title of your proposal, your name, and contact information.
Introduction: Provide an overview of your research question or problem and its significance.
Literature review: Summarize previous research related to your topic and identify any gaps or areas for further study.
Research question or hypothesis: Clearly state your research question or hypothesis and explain why it is important.
Methodology: Describe your research plan, including the research design, data collection methods, and analytical techniques you will use.
Potential sources of funding: Identify any potential sources of funding for your research and explain why your project is a good fit for their program.
Conclusion: Summarize your proposal and emphasize its significance.
References: Include a list of references cited in your proposal.
Appendices: Include any additional materials that support your proposal, such as survey instruments, data tables, or letters of support.
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Chapter 10 Review Problems
The cost of an asset is $1,200,000, and its residual value is $100,000. Estimated useful life of the asset
is eight years. Calculate depreciation for the second year using the double-declining-balance
method of depreciation. (Do not round any intermediate calculations, and round your final answer
to the nearest dollar.)
Answer:
$225,000
Explanation:
First, we need to calculate the annual depreciation rate:
Annual depreciation rate = 2 / Useful life
Annual depreciation rate = 2 / 8
Annual depreciation rate = 0.25 or 25%
Next, we calculate the first year's depreciation using the double-declining-balance method:
First-year depreciation = (Cost of asset - Accumulated depreciation) x Annual depreciation rate
First-year depreciation = ($1,200,000 - $0) x 25%
First-year depreciation = $300,000
Now, we can calculate the second year's depreciation:
Second-year depreciation = (Cost of asset - Accumulated depreciation) x Annual depreciation rate
Second-year depreciation = ($1,200,000 - $300,000) x 25%
Second-year depreciation = $225,000
Therefore, the depreciation for the second year using the double-declining-balance method is $225,000.
You have been placed in charge of the closing process for Magnolia Tree Services for the period ending December 31. Time is short, and you must delegate the closing tasks to three bookkeepers in your department. For your initial post, write an email to your co-workers (Sally, Jim and Jan), assigning each of them specific tasks to complete by the end of the week. In the email list the required closing tasks and identify which employee is responsible for each task. Make sure that your co-workers understand the order of the tasks they are to perform.
Answer:
Subject: Magnolia Tree Services - Closing Process Tasks
Dear Sally, Jim, and Jan,
As you all know, the end of the year is approaching, and we need to close out our books for the period ending December 31. I appreciate your willingness to help with this process, and I am confident that we can complete the required tasks on time.
Below is a list of the closing tasks that need to be completed by the end of the week, along with the name of the employee responsible for each task:
Sally: Prepare and post adjusting journal entries for any accrued expenses or revenues.
Jim: Reconcile all bank statements and credit card statements, ensuring that they match our accounting records.
Jan: Prepare the balance sheet and income statement, including any necessary closing entries.
It is important that we complete these tasks in the order listed, as each task depends on the completion of the previous one. Therefore, Sally, please ensure that you complete your task before Jim begins his, and so on.
If you have any questions or concerns about your assigned task, please do not hesitate to contact me. I will be available to provide guidance and support throughout the closing process.
Thank you for your attention to this matter, and I look forward to working with you to complete this important task.
Best regards,
[Your Name]
Explanation:
Lionel thinks he may be interested in a career in social work. Which career cluster should he research to learn more about social work and related careers?
A.
Human Services
B.
Health Science
C.
Finance
D.
Education and Training
Answer: A. Human Services
Explanation:
Lionel should research the Human Services career cluster to learn more about social work and related careers. The Human Services cluster focuses on careers that involve helping individuals, families, and communities meet their basic needs and improve their quality of life. This includes professions such as social work, counseling, and community support services.
Select the correct answer. At which stage would you settle on an idea or product that seems to have good potential?
A. screening and evaluation stage
B. ideation stage
C. new product development stage
D. business analysis stage
GoPro analyzes a new product's possible lifecycle throughout the commercialization stage of the new product development process, including time to break even and the time for potential competitive replies.
During which stage of product development are the most product ideas evaluated?The concept of the product life-cycle is used as a guide by management and marketing professionals to determine whether it is important to increase advertising, cut costs, expand into new markets, or modify packaging.
Commercialization is the process of bringing new products or services to market.
The production, delivery, promotion, advertising, customer support, and other key activities critical to the new service or product's commercial success are all included in the broader marketing act.
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Importance of integrating hr function with strategic organisational goals
Explanation:
Aligning HR with business strategy can boost employee satisfaction and performance, ensure teams are aligned to help the business achieve its strategic objectives, and increase their influence and decision-making power across the organization.
Business success requires the HR function to be integrated with strategic company goals. Achieving strategic alignment between HR's efforts to recruit, develop, and retain elite personnel and the organization's goals helps boost overall company performance.
HR function is in charge of managing a company's talent, which includes recruiting, fostering, and educating staff members. When the organization's strategic goals are aligned, the HR department can ensure that the required staff is in place to help achieve those goals. Organizational Culture: HR play a significant role in establishing the organizational culture. When HR is linked with the organization's strategic goals, it may help create a culture that supports those goals. Performance management plans that are in line with the goals of the organization must be developed and implemented by HR. Cost Management: HR is also in charge of managing costs associated with employee compensation and benefits.
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Rose is using her personal budget as a tool to A. plan the best way to spend and save her income. B. plan how to get more income where she works. C. plan the best way to increase her credit rating. D. plan how long it will take her to buy a new car.
Option A is correct. Rose uses her personal budget as a tool to plan how best to spend and save her income.
Using a personal budget is a tool for managing one's income and expenses, and is an effective way to plan how to spend and save money. By creating a budget, Rose can track her income and expenses, identify areas where she can cut back on spending, and set goals for savings and debt repayment. This can help her make informed decisions about her finances and ensure that she is living within her means. Planning how to get more income where she works, increasing her credit rating, and planning to buy a new car are all important financial goals, but they are not necessarily related to using a personal budget as a tool for managing one's finances.
By setting a budget, you can ensure that you do not run out of money each month. Budgets also help you save money for goals and emergencies.
In the simplest form of creating a personal budget, a person calculates net income, tracks expenses over a period of time, sets goals based on previously gathered information, and develops a plan to achieve those goals. and adjust spending accordingly plan.
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