...The purpose of this memo is to define the context I used to perform a variance analysis of the massage chairs manufactured to determine if the standards are being met. After Mr. Kane reviews the contents of this memo along with the variance analysis, he will be able to whether or not the standards were met in the production of the massage chairs. (Zimmerman, 2014) states “Variances provide useful information for managers in gauging whether the production system is operating as expected.” The task was to perform a variance analysis of the massage chairs by calculating all materials and labor variances. In addition to the summary and analysis of both the standard and actual cost, I am to ask for clarification of any variances that need to...
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...To From: Date: 03 September, 2014 Subject: Usability Analysis Introduction I’m writing this memo to inform your group of the results of my usability analysis for your instructions on “How to set up a Wireless Router. I will provide feedback, suggestions and recommendations for your instructions manual. The memo will provide information on: * Clarity * Accuracy * Organization * Completeness * Graphics * Design Usability After reading and following your steps I found it was simple and easy to follow. However, some of the steps were a bit vague; for example, Step 5 states “Select and turn on an encryption type”. Common users and beginners might not understand what that means. I think the addition of graphics and examples will help increase the understandability of your manual. Overall, I was able to accomplish setting up a wireless router without too much trouble. Strengths I think the table explaining the components of a router was very useful and explained the functions of the router’s components with clarity and accuracy. All required hardware was also listed, which lets the users know what items they should have before beginning the instructions. The steps were numerically listed and were easy and simple. The entire organization of the manual was well designed; the wireless router was explained, the required tools were listed and then the instructions followed. Recommendations The table “Components of a Router” should have been...
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...Preliminary Analysis Memo This Preliminary Analysis Memo is framed under the three research questions that guide this case study: (1) How do bilingual readers process texts by analyzing the miscues they produce during oral reading? (2) What are bilingual readers’ beliefs about the reading strategies they bring to the act of reading? (3) What are bilingual readers’ beliefs about themselves as readers? To answer these questions, I have requested Sasha’s (pseudonym) parents permission to participate in three procedures: (1) The Burke’s Reading Interview (BRI) (Burke, 1980), (2) A Reading Miscue Inventory (RMI), and (3) A Retrospective Miscue Analysis (RMA) (Goodman & Marek, 1996) session. For the sake of this Preliminary Analysis Memo, only...
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...UofP Final Project After analysis of Berry’s Bug Blasters, the liquidity, profitability and solvency ratios were examined. Our analysis is attached and we will offer our discovery about the company’s financial position, which may benefit from our analysis, and what our data will reveal about the company’s performance and position in this memo to the CEO. After using the horizontal and vertical analysis Berry’s Bug Busters was able to see how their assets and debts are handled in relation to profits. Liquidity within a business is the ability to pay current liabilities using current assets. Liquidity ratios are important to a company as well as employees, creditors and banks. As of 2008, Berry’s Bug Blasters holds a 15.88% debt to total assets ratio. Solvency is the long-term financial practicality of a business including its ability to pay off long-term obligations. Key solvency ratios are debt to equity ratio, debt to capital ratio, debt to assets ratio, times interest earned ration, and fixed charge coverage ratio. Profitability is the ability of a business to earn profit for its owners. Profitability ratios are determined through the analysis of asset turnover, profit margin, return on assets, and return on common stockholders’ equity. In 2008 every dollar of asset owned Berry’s Bug Blasters sold $1.68 of goods and services. The profit margin is 6.58%; the return on assets showed the...
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...Memo Date: 10 July 2012 Subject: Audience Analysis for How to Eat Maryland Blue Crabs The purpose of this memo is to describe and analyze the primary, secondary and tertiary audience for the “Maryland Blue Crabs-How to Pick ‘Em and Eat ‘Em” instruction manual. Summary: The target audience for the instruction manual will be categorized in three groups; primary, secondary and tertiary. The primary audience is intended to be people who have never “picked” or eaten a Maryland Blue Crab. The secondary audience consists of people that may be familiar with eating crabs but are only interested in the technique being taught. The tertiary audience would consist of people whom are not necessarily looking to pick up the manual and eat crabs but may look at the manual simply in passing. Primary Audience: This audience will be individuals who are new to or visiting Maryland that has an interest in eating this Chesapeake Bay delicacy. Tourists, new Maryland residents or other individuals from the area that have a newly developed interest in crabs are grouped in this category. Tourists are individuals who are not from this area and are likely to be visiting or passing through Maryland. New residents are also part of the prime audience along with current residents of Maryland both who have decided to enjoy what is such a big tradition of the state. With Maryland designating the blue crab as the State Crustation, when individuals visit, “picking crabs” is on the top...
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...Memorandum TO: Chief Executive Officer FROM: Accounting Department DATE: March 25, 2013 RE: Financial Statement Analysis and Findings 2008 The purpose of this memo is to explain the findings of the financial statement analysis for 2008. This memo is going to offer advice for any significant decreases in profits or increases in liabilities. The company is showing liquidity is up for 2008. The current ratio shows that we can pay assets 5.99 times for every one current liability. This is an increase of 62% over 2007. The most significant liquidity ratio decrease for 2008 was in the inventory turnover. The inventory is turning over at 6.67 times per year this is down 42% from 2007. The Inventory turnover is affecting the profits of the Berry’s Bug Blasters. Overall the profitability ratios have decreased with the most decrease in stockholders’ equity. Stockholder’s equity is down 56 percent. Berry’s Bug Blasters has eliminated the interest expense for 2007 and 2008. Berry’s Bug Blasters has significantly decreased the total debt to assets from 24 percent in 2007 to 16 percent. This number shows solvency in the company. Liquidity ratios are used by business owners and investors to determine if a company will meet its short term debt obligations. Berry’s Bug Blasters have proven to be able to meet its short-term obligations 5.99 times to 1 liability. When a business owner or investor reviews a company’s liquidity ratios, they are using information from the Balance Sheet...
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...Financial Analysis Memo To: Riordan Manufacturing CEO From: Accounting Date: October 22, 2012 Re: Ratio Analysis This memo outlines the findings to a recent horizontal and vertical analysis completed on Riordan Manufacturing. The analysis was performed in order to notify the company of prospective external interests. Users who express interest in the company are able to utilize the calculated ratios to disclose Riordan’s performance and it’s most updated position. Attached is the horizontal and vertical analysis that includes calculation of profitability, liquidity, and solvency ratios. The financial stability and health of Riordan are outline within these ratios. The liquidity ratios comprise the acid-test ratio, the current ratio, and inventory turnover and display the amount of liquid assets. Profitability ratios will focus on the company’s asset turnover, profit margin, return on assets, and its return on common stockholders’ equity. The ratio of solvency is based on debt to total assets and times interest earned. These ratios will outline facts and foreseeable trends about the company’s financial position and will reveal what users might be interested in each type of the ratio. Riordan Manufacturing Liquidity Ratios Below are the liquidity ratios, which “measure the short-term ability of the company to pay its maturing obligations and to meet unexpected needs for cash” (Weygandt, Kimmel, & Kieso, 2009, p. 684). Depending on the industry averages...
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...MEMORANDUM To: Julie Jones From: Juniper Arnold Date: September, 29, 2014 Subject: Audience Analysis Memo of Healthfinder vs. National Institutes of Health At first glance, the Healthfinder (healthfinder.gov) and National Institutes of Health (nih.gov) websites appear to have so many common themes that the existence two such similar sights, sponsored by the same governmental branch, seems somewhat redundant. However, a closer look quickly reveals key differences in style and messaging that leads the observer to easily conclude that the sites were not developed for the same target audience. Healthfinder and the National institute of Health are government developed and sponsored websites, both with the purpose of getting accurate and relevant health information into the hands of the public. They are both run by the United States Department of Health and Human Services, they both share the government domain name (.gov), and they are both free of private advertisement and commercial content. However, though the overarching goal of public health information remains intact at the highest levels, the day-to-day functions of the two site vary greatly. Under the About link of Healthfinder you will find the following simple phrase: “Welcome to healthfinder.gov, a government website where you will find information and tools to help you and those you care about stay healthy.” (2014. About Healthfinder.gov. section, para 1.). This indicates both a simplicity and...
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...Huffman Trucking Ratio Analysis Memo ACC/291 June 28, 2012 James Haynes Ratio Analysis Memo Starting in 1936, in Cleveland, Ohio, K. Huffman founded Huffman Trucking. “The growth of the company was the direct result of World War II and the increased demand for carrier services between factories in the Midwest to ports on the East Coast.” As of today, Huffman Trucking has transitioned from a single tractor trailer to 925 drivers and 800 tractors, and continues to provide the same delivery service across the nation. Our financial analysis team has looked over financial statements to determine the liquidity, profitability, and solvency ratios of Huffman Trucking. These ratios provide detailed information to creditors, investors, and employees. Together, the ratios reveal data related to the performance and position of Huffman Trucking. What do the liquidity, profitability, and solvency ratios reveal about the financial position of the company? The liquidity ratio of a company shows the way the company is able to pay back short-term debt that is owed. Creditors would be interested in this type of ratio. The profitability ratios are the profit performance that makes up the financial success of the company. Profitability ratios would be beneficial to individuals outside of the company such as investors and creditors. Solvency ratios are the ability of the company to pay off the long term debt. The company’s solvency ratios are of interest to long-term creditors and the company’s’...
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...Business Communication Trends Crystal Schultz XCOM/285 December 7, 2014 Janet Waldron Companies are changing everyday due to business trends. There are currently ten business trends. These range from technology to balancing work and families. The main priority for any company is to grow and gain strength. This is done by providing both employees and customers what is needed to be successful. Most employees have families so they need job flexibility. There are now regulations that need to be met concerning diversity in the work place. Then there are the things that are required of employees. The ability to work in a team environment is one of those requirements. Most companies are following one of these trends. Technology plays a huge role in my daily business communication. I am required to contact clients by phone and email every day. There is often times that require that I call for a follow up and then have to e-mails that were lost or misunderstood. Before the technology advancements I would have to write purchase orders and invoices to mail the customer or client. It took longer to receive payment and when there was a problem it took double the time. I am now able to call to ensure the customer received the products and allow them to submit a payment. This also allows the time to do extra work daily. When I get to the office in the morning I will respond to any e-mails we received then move on to sending out new invoices that are due payment. Submitting these documents...
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...Week 5 Ratio Analysis Memo ACC/291 Kudler Foods Memo To: CEO-Kudler Foods. From: Team B Date: August 22, 2011 This memo is in regard to a recent horizontal and vertical analysis performed on Kudler Foods. The analysis completed was to inform the company of potential interests from different users. The users will be able to use ratios calculated to reveal performance and the current position of the company. The vertical and horizontal analysis is attached along with calculations of liquidity, profitability, and solvency ratios. The liquidity, profitability, and solvency ratios allow users to identify the financial health of Kudler Foods. The liquidity ratios include the current ratio, acid-test ratio, and inventory turnover. Kudler Fine Foods has no accounts receivables so there was no need for a receivables turnover calculation. The liquidity ratios show that the amount of liquid assets is high in comparison to the industry average. This means that Kudler Foods has assets that can be converted to cash very quickly. Creditors would look at these calculations and be appeased by the ability Kudler Foods has to pay their short-term liabilities. The profitability ratios calculations included asset turnover, profit margin, return on assets, and return on common stock-holder equity. The ratios calculated show by use of profitability ratios the company financial position is worrisome. This is said because ROA is low. When ROA is low then the company is using less money on...
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...The format of this memo is very informal, for instance the writer of this memo has formatted this article in first person approach. The memo lacks proper phrasing and organizational style. The structural component the memo and the information provided with in are not concise. The memo jumps in and out of subjects, whereas basic labelling would have helped for this particular problem. Since the memo is an office related document, the first person approach makes it sound very unprofessional. The language used within the memo is very conversational, which shouldn’t be used in a professional setting. The memo should have been edited for conciseness and to strengthen the flow of text. Moreover, paragraph five is completely off-topic and should...
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...MEMORANDUM To: Anna Rieve From: Kristi Helmer Date: November 5, 2015 Subject: Audience Analysis Memo I have chosen to contrast two websites that deal with Women’s Health, more specifically health during pregnancy, childbirth, and newborns. The websites are BabyCenter.com (http://www.babycenter.com/) and the Association of Women’s Health, Obstetric and Neonatal Nurses (https://www.awhonn.org/awhonn/). The Association of Women’s Health, Obstetric and Neonatal Nurses is a website that promotes an organization. “Promoting the health of women and newborns” is the mission statement of this organization. (AWHONN, 2015) The primary audience for this website is obstetrical and neonatal professional nurses and nurse practitioners. It is an...
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...27109-7285 Restaurant Development Group Memo To: Date: Re: Registered Students March 1st 2006 Restaurant Development Group’s Winston-Salem Project From: Mr. Bobbie Filet Introduction Restaurant Development Group (RDG) is considering opening a new restaurant in conjunction with the “Winston-Salem Partnership” group that is attempting develop a center of entertainment in downtown Winston-Salem, NC. As part of the project, the company plans to renovate an existing restaurant space in the downtown area and begin operations in six months. RDG has decided to hire several teams of professionals to handle various facets of the project. One team will work closely with city and county government officials to insure the project has strong support from all relevant government agencies. Another team will be responsible for developing the marketing plan and handling media and public relations to insure the project has a positive reception within the media. Finally, the finance and accounting team has responsibility for examining the financial viability of renovating the restaurant and developing a cash flow budget to determine how much cash will be needed open and operate the restaurant. You are part of this last team and are charged with preparing the necessary analyses. In addition to the “go or no-go” decision, RDG management wants to know whether the restaurant should be open for dinner only or open for lunch and dinner. The purpose of this memo is to ask you to examine the financial...
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...Writing Effective Executive Memos By following a few simple guidelines, your memos will be able to communicate a large amount of information in a clear and useful manner. The central principal underlying memo format is that the reader may have little time, may already be familiar with many of the details, and will probably use the memo to assist with later recall of its contents. There are three basic guidelines to follow. Focus the Memo Your memo must be short, direct and clear. In fact, for this class, unless otherwise stated: memos must be no more than one page in length (not counting exhibits). This will aid the reader in processing the critical information quickly. The memo is like a sales pitch – you have only a brief instant to make an impression and convince the reader. A few suggestions: ♦ Put the recommendation (conclusion, suggestion or result) at the top ♦ Discuss only the most important reasons supporting you recommendation ♦ Do not bother with any fancy formatting – format above is just fine Organize the Memo Organization accomplishes two things: it helps the reader understand the material and it facilitates subsequent review of the memo. Good organization allows the reader to skip what he or she already knows and focus on what is new. A few suggestions: ♦ Use headings and font changes to delineate parts, reference exhibit numbers when you discuss analysis in the memo. ♦ Use bullet points...
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