Answer and Explanation:
To calculate deadweight loss, we need to know the initial price and quantity as well as the new price and quantity.
Assume at initial price $1.05, quantity is 300 oranges
At new price $1.10, quantity is 200 oranges
Deadweight loss = 0.5×(P2-P1)×(Q1-Q2)
= 0.5×(1.10-1.05)×(300-200)
Deadweight loss= 0.5×0.05×100
Deadweight loss= 2.5
What is a company's authorized share capital?
Answer:
Authorized share capital is the number of stock units (shares) that a company can issue as stated in its memorandum of association or its articles of incorporation. Authorized share capital is often not fully used by management in order to leave room for future issuance of additional stock in case the company needs to raise capital quickly. Another reason to keep shares in the company treasury is to retain a controlling interest in the business.
Công ty M sản xuất một số mặt hàng
thuộc đối tượng nộp thuế GTGT theo phương pháp khấu trừ thuế, tổ chức kế toán
hàng tồn kho theo phương pháp kê khai thường xuyên. Trong tháng 1, phòng kế
toán có tài liệu liên quan đến các khoản thuế và các khoản phải nộp ngân sách
như sau:
I. Số dư đầu tháng 3: TK 333:
2.000.000đ trong đó chi tiết TK 33311: 2.000.000đ.
II. Phát sinh trong tháng:
1.
Công ty đã chi tiền mặt nộp thuế môn bài năm nay theo thông báo:
3.000.000đ.
2.
Nhận được thông báo nộp thuế tài nguyên trong kỳ: 2.000.000đ.
3.
Chi phí tiền lương trong kỳ:
- Bộ phận bán hàng: 55000.000đ
- Bộ phận quản lý doanh nghiệp:
60.000.000đ
Đến kỳ thanh toán lương, công ty tiến
hành trích các khoản theo lương và thực hiện khấu trừ lương của công nhân viên theo
quy định.
4.
Mua một xe con sử dụng phải đóng lệ phí trước bạ: 6.000.000đ.
5.
Nhận thông báo tạm nộp thuế TNDN quý I năm nay: 10.000.000đ.
6.
Tổng hợp tình hình tiêu thụ sản phẩm trong tháng: giá bán sản phẩm chưa
thuế 100.000.000đ, thuế GTGT 10%, trong đó chưa thu tiền khách hàng 50% giá
thanh toán, thu bằng TGNH 30% và bằng tiền mặt 20%.
7.
Nhận lại một số sản phẩm đã tiêu thụ tháng 2, nhập kho theo giá vốn
800.000đ, giá bán hàng trả lại 1.100.000đ (gồm thuế GTGT 100.000đ) trừ vào số
tiền khách hàng còn nợ.
8.
(Giả sử) cuối tháng lập tờ khai thuế GTGT, số tiền thuế GTGT đầu vào
được khấu trừ tháng này là 12.000.000đ.
9.
Chuyển TGNH nộp thuế GTGT 2.000.000đ, thuế TTĐB 22.500.000đ, thuế TNDN
tạm nộp, nộp hộ thuế TNCN cho CNV, đã nhận được giấy báo Nợ của NH.
Yêu cầu: Trình bày bút toán ghi sổ.
Answer:
vfnfhtjjhyhhhshahayyahauahaua
If a rise in incomes for both low-income and high-income workers is higher for the high- income workers, Group of answer choices then poverty will fall and inequality will rise. then poverty will rise and inequality will rise. then poverty will fall and inequality will fall. then poverty will rise and inequality will rise.
Answer:
Poverty will fall and inequality will rise.
Explanation:
Poverty will fall and inequality will rise is the correct answer because there is a rise in income for both category workers that is low income and higher income. Therefore, many low income workers may cross the poverty line due to an increase in pay so poverty will decrease. But, the income has increased for both the groups so higher income group worker will become richer so inequality will rise.
Fremont LLC is looking to purchase new water chlorination equipment. A salesman from Industrial Water Services (IWS) offered water chlorination equipment for $2.1 million. IWS also said that Fremont LLC would not have to pay for the equipment now and can pay after 2 years. While the price offered by a competing saleswoman from AG Enterprises is $1.7 million to be paid now. Fremont LLC's real MARR is 12% per year, and the inflation rate is 3.9% per year. Determine which offer is better.
a. AG offer
b. IWS offer
Answer:
Fremont LLC
Purchase of New Water Chlorination Equipment
The better offer is:
b. IWS offer
Explanation:
a) Data and Calculations:
Offer from Industrial Water Services (IWS) = $2.1 million
Payment term = 2 years
MARR = 12%
Inflation rate = 3.9%
Present value of IWS offer = $1,563,336.34 (see below)
Present value of AG Enterprises offer = $1.7 million
N (# of periods) 2
I/Y (Interest per year) 15.9
PMT (Periodic Payment) 0
FV (Future Value) 2100000
Results
PV = $1,563,336.34
Total Interest $536,663.66
The current price of canvas messenger bags is $36 each and sales of the bags equal 400 per week. If the price elasticity of demand is -2.5 and the price changes to $44, how many messenger bags will be sold per week?
Answer:
624
Explanation:
Which of the following businesses poses the highest degree of difficulty in e-commerce? Portals and infomediaries Businesses such as Travelocity, and those that sell digital music, and software Businesses that rely on a physical infrastructure Brick and mortar companies
Answer:
Businesses that rely on a physical infrastructure.
Explanation:
e-commerce is a short for electronic commerce and it can be defined as a marketing strategy that deals with meeting the needs of consumers, by selling products or services to the consumers over the internet.
This ultimately implies that, e-commerce is strictly based on the buying and selling of goods or services electronically, over the internet or through a digital platform. Also, the payment for such goods or services are typically done over the internet such as online payment services.
In view of the above details, businesses that rely on a physical infrastructure poses the highest degree of difficulty in e-commerce because it's only dependent online retailing.
Johnson Company uses the allowance method to account for uncollectible accounts receivable. Bad debt expense is established as a percentage of credit sales. For 2018, net credit sales totaled $6,300,000, and the estimated bad debt percentage is 1.30%. The allowance for uncollectible accounts had a credit balance of $60,000 at the beginning of 2018 and $49,000, after adjusting entries, at the end of 2018. Required: 1. What is bad debt expense for 2018 as a percent of net credit sales
Answer:
See below
Explanation:
For 2018, the net credit sales is totalled $6,300,000
Then, the estimated bad debt percentage is 1.30% of $6,300,000
= 1.30% × $6,300,000
= $81,900
Therefore, the bad debt expense for 2018 as a percentage of net credit sales is $81,900
Which of the following statements is true? Question 2 options: Velocity equals the money supply. GDP is larger than the money supply if velocity is greater than 1. The money supply must be equal to GDP. GDP is always twice the money supply.
Answer:
GDP is larger than the money supply if velocity is greater than 1
Explanation:
According to the quantity theory of money :
price x quantity = money supply x velocity
GDP = money supply x velocity
If velocity = 2
money supply is 20
then GDP = 2 x 20 = 40
gdp is greater than money supply
Classify each of the following statements as positive or normative.
Statement positive negative
Economic development should not take place at the expense of social justice.
The government can increase labor productivity by improving public education.
Society faces a short-run trade-off between inflation and unemployment.
The Federal Reserve should take action to lower the inflation rate.
The government must take action to reduce the unemployment rate.
Answer:
Positive Economics is the branch that deals with analysis of relationship among variable for establishment of cause and effects.
Normative Economics is the branch that deals with value judgement, what ought to be and not.
Statement Classification
1. Economic development should not Normative Economics
take place at the expense of social justice.
2. The government can increase labor Positive Economics
productivity by improving public education.
3. Society faces a short-run trade-off Positive Economics
between inflation and unemployment.
4. The Federal Reserve should take Normative Economics
action to lower the inflation rate.
5. The government must take action Normative Economics
to reduce the unemployment rate.
Ivanhoe Company buys merchandise on account from Metlock Company. The selling price of the goods is $1,290 and the cost of the goods sold is $770. Both companies use perpetual inventory systems.
Journalize the transactions on the books of both companies. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Account Titles and Explanation
Debit
Credit
Ivanhoe
Enter an account title
Enter a debit amount
Enter a credit amount
Enter an account title
Enter a debit amount
Enter a credit amount
Metlock
Enter an account title to record sale of merchandise
Enter a debit amount
Enter a credit amount
Enter an account title to record sale of merchandise
Enter a debit amount
Enter a credit amount
(To record sale of merchandise)
Enter an account title
Enter a debit amount
Enter a credit amount
Enter an account title
Enter a debit amount
Enter a credit amount
Answer and Explanation:
The journal entries are shown below:
Ivanhoe Company
Merchandise Inventory $1,290
Accounts payable $1,290
(Being Merchandice purchased on the account is recorded)
Metlock Company
Accounts Receivable $1,290
Sales $1,290
(Being Merchandise sold on account is recorded)
Cost of goods sold $770
Merchandise inventory $770
(Being the Change in stock for the sale of merchandise is recorded)
Implement anyone principle from Industry 4.0 Six Design Principles on any organization?
Answer:
There is no principal in this room.
Explanation:
Come and get it https://app.conversion.ai/
Trong ngành công nghiệp thì doanh nghiệp đã dùng tiêu thức nào để phân khúc thị trường
Answer:
which language is this???
Dexter Company uses the direct write-off method. March 11 Dexter determines that it cannot collect $8,700 of its accounts receivable from Leer Co. 29 Leer Co. unexpectedly pays its account in full to Dexter Company. Dexter records its recovery of this bad debt. Prepare journal entries to record the above transactions.
Answer and Explanation:
The journal entries are shown below;
On Mar 11.
Bad debt exp $8,700
To Accounts receivable $8,700
(Being the bad debt expense is recorded)
On Mar 29
Accounts receivable $8,700
To Bad debt exp $8,700
(Being reversal is recorded)
Cash $8,700
To Accounts receivable $8,700
(being the recovery of the bad debt is recorded)
Chuck Wagon Grills, Inc., makes a single product—a handmade specialty barbecue grill that it sells for $300. Data for last year’s operations follow: Units in beginning inventory 0 Units produced 9,500 Units sold 8,400 Units in ending inventory 1,100 Variable costs per unit: Direct materials $ 60 Direct labor 40 Variable manufacturing overhead 10 Variable selling and administrative 30 Total variable cost per unit $ 140 Fixed costs: Fixed manufacturing overhead $ 180,000 Fixed selling and administrative 780,000 Total fixed costs $ 960,000 Required: 1. Assume that the company uses variable costing. Compute the unit product cost for one barbecue grill. 2. Assume that the company uses variable costing. Prepare a contribution format income statement for last year. 3. What is the company’s break-even point in terms of the number of barbecue grills sold?
Answer:
Results are below.
Explanation:
The variable costing method incorporates all variable production costs (direct material, direct labor, and variable overhead).
Unitary production variable cost= 60 + 40 + 10
Unitary production variable cost= $110
Now, the income statement:
Sales= 300*8,400= 2,520,000
Total variable cost= 8,400*(110 + 30)= (1,176,000)
Total contribution margin= 1,344,000
Fixed manufacturing overhead= (180,000)
Fixed selling and administrative= (780,000)
Net operating income= $384,000
Finally, the break-even point in units:
Break-even point in units= fixed costs/ contribution margin per unit
Break-even point in units= 960,000 / (300 - 140)
Break-even point in units= 6,000
Sunland Company took a physical inventory on December 31 and determined that goods $198,200 were on hand. Not included in the physical count were $26,200 of goods purchased from Pelzer Corporation, f.o.b. shipping point, and $23,410 of goods sold to Alvarez Company for $28,450, f.o.b. destination. Both the Pelzer purchase and the Alvarez sale were in transit at year-end. What costing amount should Sunland report as its December 31 inventory?
December 31 inventory $___________
Answer:
the amount that should Sunland report as its December 31 inventory is $247,810
Explanation:
The computation of the ending inventory is shown below;
Inventory as per physical count $198,200
Add: Purchased goods in transit $26,200
Add: Sold goods in transit $23,410
Inventory to be reported as on December 31 $247,810
Hence, the amount that should Sunland report as its December 31 inventory is $247,810
Gravity, Inc., needs to raise $53 million to fund its expansion plans. The company will sell shares at a price of $29.00 in a general cash offer and the company's underwriters will charge a spread of 7.5 percent. How many shares need to be sold?a- 1,975,769b- 1,827,586c- 1,457,212d- 2,195,299e- 1,700,080
Answer:
a. 1,975,769
Explanation:
Underwriter's commission per share = 7.5% * $29
Underwriter's commission per share = $2.175
Amount received by company per share = Price per share in general cash offer - Underwriter's commission per share
Amount received by company per share = $29 - $2.175
Amount received by company per share = $26.825
Amount that company wants to raise = Number of shares sold * Amount received by company per share
53,000,000 = Number of shares sold * $26.825
Number of shares sold = 53,000,000 / $26.825
Number of shares sold = 1975768.87
No of shares to be sold = 1,975,768
Which of the following statements describes the typical effect of creating a large number of refined activity cost pools for a given costing application?1) A complex ABC system with numerous cost pools provides substantial costimprovement over a smaller system with only seven to ten cost pools.2) A system containing a large number of cost pools will not tend to exhibitsubstantial cost accuracy over a system containing seven to ten cost pools.3) With the aid of a computer, every public company should strive to develop as many cost pools as possible because there is virtually no disadvantage of so doing.4) Employees normally develop a deep appreciation for the complexity of a large, tedious ABC system.
Answer:
Hence the correct option is Option (2).
Explanation:
The correct option is (2) A system containing a large number of cost pools will not tend to exhibit substantial cost accuracy over a system containing seven to ten cost pools.
Ajax Inc. was formed on April 25 and elected a calendar year for tax purposes. Ajax paid $11,800 to the attorney who drew up the articles of incorporation and $5,700 to the CPA who advised the corporation concerning the accounting and tax implications of its organization. Ajax began business operations on July 15. To what extent can Ajax deduct its $17,500 organizational costs on its first tax return
Answer: $5416.64
Explanation:
Based on the information given, $5000 will be deducted from its organizational cost of $17500, and we'll have $12500. Then, the capitalized cost over 6 months that's 180 days will be:
= Non deductible cost / 180 months
= $12500 / 180
= $69.44 per month
Since Ajax Inc began operation in July, the ammortization will be:
= $69.44 × 6 months
= $416.64
The amount that Ajax can deduct from its $17,500 organizational costs on its first tax return will be:
= $5000 + $416.64
= $5416.64
Year 1 $ 76,050 $enter a dollar amount (b) $ 32,700 $enter a dollar amount (d) $14,130 Year 2 $111,100 $74,400 $enter a dollar amount (c) $enter a dollar amount (e) $30,070 Year 3 $enter a dollar amount (a) $74,970 $111,190 $49,980 $enter a dollar amount (f)
Answer:
Year 1
b. Cost of goods sold
= Sales revenue - Gross profit
= 76,050 - 32,700
= $43,350
d. Operating expenses:
= Gross profit - Net income
= 32,700 - 14,130
= $18,570
Year 2
c. Gross Profit
= Sales revenue - Cost of goods sold
= 111,100 - 74,400
= $36,700
e. Operating expenses:
= Gross profit - Net income
= 36,700 - 30,070
= $6,630
Year 3
a. Sales revenue
= Cost of goods sold + Gross profit
= 74,970 + 111,190
= $186,160
f. Net income
= Gross profit - Operating expense
= 111,190 - 49,980
= $61,210
Note: Attached photo is for a similar question. It was used to understand the format.
. Alternative A has a first cost of $20,000, an operating cost of $9,000 per year, and a $5,000 salvage value after 5 years. Alternative B will cost $35,000 with an operating cost of $4,000 per year and a salvage value of $7,000 after 5 years. At an MARR of 12% per year, which should be selected
Answer and Explanation:
The computation is shown below:
NPW of X is
= -$20,000 - $9,000 × (P/A,12%,5) + $5,000 × (P/F,12%,5)
= -$20,000 - $9,000 × 3.604776 + $5,000 × 0.567427
= -$49,605.85
And,
NPW of Y is
= -$35,000 - $4,000 × (P/A,12%,5) + $7,000 × (P/F,12%,5)
= -$35,000 - $4,000 × 3.604776 + $7,000 × 0.567427
= -$45,447.11
Based on the above calculations as we can see that net present cost of Y is lower than the net present cost of X so Y should be selected
A company reporting under US GAAP seeking to present a more favorable view of operating income in its quarterly earnings release could: Identify a gain on sale in a non-GAAP reconciliation. Identify a restructuring charge (expense) in a non-GAAP reconciliation. Identify a loss in the fair value of an equity investment. Elect to not recognize stock-based compensation on its GAAP income statement. All of the abo
Answer: All of the above
Explanation:
Based on the information given, we can infer that the company reporting under US GAAP that seeks to present a more favorable view of operating income in its quarterly earnings release will do all of the above options given.
The company can identify the gain on the sale in a non-GAAP reconciliation, or a restructuring charge in a non-GAAP reconciliation. There can also be identification of a loss in the fair value of an equity investment and can also elect to not recognize stock-based compensation on the GAAP income statement.
There are some instances whereby the operations of a business aren't portrayed properly by GAAP reporting. Then, companies can then display their own accounting figures, which will disclosed as non-GAAP.
Matt and Claire go into an interview for the same position and they get asked very different questions depending on how the interview is going. This type of interview is called:_____.
Answer:
Unstructured interview
Explanation:
Unstructured interview is defined as one in which the questions asked are not prearranged. Rather they are spontaneous and questions to be asked are formulated during the course of the interview.
On the other structured interview is when questions are prearranged and candidates are asked the same questions.
So when Matt and Claire go into an interview for the same position and they get asked very different questions depending on how the interview is going, they are answering unstructured interview questions.
Matt and Claire go into an interview for the same position.This type of interview is called Unstructured interview.
What is the term Unstructured Interview about?
Unstructured interview is defined as one in which the questions asked are not prearranged. Rather they are spontaneous and questions to be asked are formulated during the course of the interview.
On the other structured interview is when questions are prearranged and candidates are asked the same questions.
Learn more about Unstructured Interview, refer to the link:
https://brainly.com/question/12208322
The United Nations Human Development Report gives the following data for real GDP per person in 2014: China, $12,547; Russia, $22,352; Canada, $42,155; United States, $52,947.
Other information suggests that household production is similar in Canada and the United States and smaller than in China and Russia. The underground economy is larger in Russia and China and a similar proportion of each of these economies. Canadians and Americans enjoy more leisure hours than do the Chinese and Russians. Canada and the United States spend significantly more on the environment than do China and Russia. In which pair (or pairs) of countries is it easiest to compare the standard of living?
And in which pair (or pairs) is it most difficult? Explain why?
Answer:
B. between China and Russia or between Canada and the United States, because household production, the underground economy, leisure hours, and the environment are similar in each pair
Explanation:
The standard of living can be easily compared ______. A. between China and Canada because they have a similar land size B. between China and Russia or between Canada and the United States, because household production, the underground economy, leisure hours, and the environment are similar in each pair C. among none of the four countries because they are too different D. between Russia and the United States because they are both super powers E. among all four countries because real GDP per person includes a reliable measure of income, household production, the underground economy, leisure hours, and the environment
Real Per capita GDP measures the standard of living of the people in a country. The higher the Real Per capita GDP, the higher the standard of living
Real Per capita GDP = Real GDP / population
Gross domestic product is the total sum of final goods and services produced in an economy within a given period which is usually a year
Real GDP is GDP calculated using base year prices. Real GDP has been adjusted for inflation.
some items are not perfectly measured by GDP. They include
1. services not rendered to oneself
2. Activities not reported to the government
3. illegal activities
4. sale or purchase of used products
5. sale or purchase of intermediate products
Because GDP does not measure underground economy (illegal activities) , leisure , it would be difficult to compare either pair of countries
The following transactions are for Splish Brothers Company.
1. On December 3, Splish Brothers Company sold $515,600 of merchandise to Sunland Co., on account, terms 3/10, n/30. The cost of the merchandise sold was $320,500.
2. On December 8, Sunland Co. was granted an allowance of $24,000 for merchandise purchased on December 3.
3. On December 13, Splish Brothers Company received the balance due from Sunland Co.
Required:
Prepare the journal entries to record these transactions on the books of Splish Brothers.
Answer and Explanation:
The journal entries are shown below:
On Dec 3
Account receivable $515,600
To Sales revenue $515,600
(Being the sale of merchandise on account is recorded)
Cost of goods sold $320,500
To Inventory $320,500
(Being the cost of merchandise sold on account)
On Dec 8
Sales allowance $24,000
To Account receivable $24,000
On Dec 13
Cash (491600 × 97%) $476,852
Sales discount $14,748
To Account receivable ($515,600 - $24,000) $491,600
(Being the cash received is recorded)
Pollution Busters Inc. is considering a purchase of 10 additional carbon sequesters for $100,000 apiece. The sequesters last for only 1 year before becoming saturated. Then the carbon is sold to the government. a. Suppose the government guarantees the price of carbon. At this price, the payoff after 1 year is $115,000 for sure. What is the opportunity cost of capital for this investment
Answer:
15percent o 100 annually
Explanation:
opportunity cost =(115-100/100)*100
Andrews has a new design for their product Axe next round that can reduce their material cost of producing units from $8.13 to $7.33. Andrew passes on one quarter of all cost savings by cutting the current price to customers. For simplicity: Current selling price = $19.00; Use current labor costs of $4.02; Use period costs of $7,260 (from Income Statement).
Required:
Determine the new selling price to break even next round.
Answer:
$18.80
Explanation:
New selling price = Old selling price - Adjustments
Old selling price = $19.00, Adjustments = 1 quarter of reduced raw material costs difference
New selling price = $19.00 - ($8.13 - $7.33)/4
New selling price = $19.00 - $0.20
New selling price = $18.80
So, the new selling price to break even next round is $18.80.
The following information is available for Oriole Company
Accounts receivable $3,000 Cash $6,300
Accounts payable 4,400 Supplies 3,880
Interest payable 610 Unearned service revenue 860
Salaries and wages expense 4,700 Salaries and wages payable 890
Notes payable 32,000 Depreciation expense 760
Common stock 57,200 Equipment (net) 109,600
Inventory 2,940
Required:
Using the information above, prepare a balance sheet as of December 31, 2022.
Answer and Explanation:
The preparation of the balance sheet is presented below:
Assets Amount
Accounts receivable $3,000
Cash $6,300
Supplies $3,880
Equipment (net) $109,600
Inventory $2,940
Total assets $125,720
Liabilities and stockholder equity Amount
Accounts payable $4,400
Interest payable $610
Unearned service revenue $860
Salaries and wages payable $890
Notes payable $32,000
Common stock $57,200
Retained earning (bal figu) $29,760
Total liabilities & stockholder equity $125,720
You are given the following information. Durable good consumption 462 Residential investment 526 Imports 987 Government expenditure 1259 Receipts of factor income from abroad 45 Personal income 7863 Nonresidential investment 66 Nondurable goods 893 Exports 1056 Services 7638 Depreciation 125 Change in inventories 26 Payments of factor income abroad 59 Personal taxes 2538 Do we have a trade deficit or trade surplus
Answer: Trade surplus of $69
Explanation:
A trade deficit is when the imports into a country are greater than exports leaving the country and a trade surplus is the reverse.
Exports for this country are $1,056
Imports to this country are $987
Exports are greater than imports so there is no trade deficit. Instead there is a Trade surplus of:
= Exports - Imports
= 1,056 - 987
= $69
Sally has invested $10,000 now and wants to earn a real interest rate of 10% per year. Assume that the inflation rate is 7% per year. Determine the future worth Sally has to receive 10 years from now? a) $62, 338 b) Unknown c) $42, 338 d) $52, 338
Answer:
Results are below.
Explanation:
Giving the following information:
Inflation rate= 7%
Real rate of return= 10%
Present value (PV)= $10,000
Number of periods (n)= 10 years
The real rate of return incorporates the effect of the inflation rate. Therefore, the nominal rate of return:
Nominal rate of return= 0.1 + 0.07= 17%
To calculate the Future Value, we need to use the following formula:
FV= PV*(1 + i)^n
FV= 10,000*(1.17^10)
FV= $48,068.28
This is the nominal value received after ten years.
If Sally wants to determine the real value of the investment after 10 years, we must use the real rate of return:
FV= 10,000*(1.1^10)
FV=$25,937.42
State elements of business plan?
Answer:
1. Ý tưởng kinh doanh
2. Đặt ra mục tiêu kinh doanh và những thành quả cần đạt được
3. Nghiên cứu và phân tích thị trườn
4. Phân tích thế mạnh, điểm yếu, cơ hội và nguy c
5. Xác lập mô hình tổ chức kinh doanh
6. Lên kế hoạch marketing
7. Lập kế hoch hoạt động
8. Kế hoạch quản lý con người
9. Kế hoạch thực hiện
Explanatio