Given the accelerated pace of technological change, in combination with deregulation, globalization, and demographic shifts, a firm will only be successful today if its:

a. resource advantage is maintained for a short period of time.
b. internal strengths change with its external environment in a dynamic fashion.
c. resource advantage is not causally ambiguous or socially complex.
d. competitive advantage is derived from static resource or market advantages.

Answers

Answer 1

Answer:

Option b. Internal strengths change with its external environment in a dynamic fashion.

Explanation:

The main forces driving industry evolution all over the world are Technology and demand.

Technological change is a form of social and institutional compiled or embedded process. It is limited by their social and economic views. The choices and technologies used are affected by the drive for profit, capital accumulates and investment etc. has compressed greatly as the pace of technological change has also increased or accelerated.

The accelerated pace of technological change, in combination with deregulation, globalization, and demographic shifts, dynamic markets today are the rule. As response, a firm may create, deploy, modify, reconfigure, or upgrade resources so as to give value to customers and/or lower costs.

Types of technological change

1. Incremental innovations:

2. Radical innovations

3. Changes of technology system

4. Changes in the techno-economic paradigm


Related Questions

Gamble Corporation had beginning inventory $100,000, cost of goods purchased $700,000, and ending inventory $140,000. What was Gamble's inventory turnover? Group of answer choices 5 times. 5.5 times. 5.83 times. 6.6 times.

Answers

Answer:

5.83 times

Explanation:

The computation of the Gamble's inventory turnover is given below:

As we know that

Inventory turnover = Cost of goods sold ÷ (ending inventory + opening inventory) ÷ 2

= $700,000 ÷ ($140,000 + $100,000) ÷ 2

= $700,000 ÷ $120,000

= 5.83 times

The theory which states that problems arise in corporations because top management no longer is willing to bear the brunt of their decisions unless they own a substantial amount of stock in the corporation is called

Answers

Answer:

Agency theory.

Explanation:

A corporation can be defined as a corporate organization that has facilities and owns or controls assets used for the production of goods and services in at least one country other than its headquarter (home office) located in its home country.

This ultimately implies that, a corporation is a corporate organization that owns or controls its business in two or more countries.

Typically, it is considered to be one of the most complicated and expensive type of organization. Generally, a corporation is considered to be perpetual in nature and it is a body that comprises of a group of people such as directors, shareholders etc., who act as a single entity.

One of the advantage of a corporation is that, owners have limited liability for debt to the extent to which they have invested and as such are not personally liable for some of debt owed by corporation.

The theory which states that problems arise in corporations because top management no longer is willing to bear the brunt of their decisions unless they own a substantial amount of stock in the corporation is called agency theory.

a reward or benefit meant to encourage specific economic behavior is a

Answers

Answer:

incentive

Explanation:

The marketing team for Lots-o-Chocolate wants to understand the effectiveness of the different components of its digital marketing campaign and put more resources toward its three top-performing sites for ads. How can the marketing team use marketing metrics and marketing control to achieve their objective

Answers

Answer:

The top 3 campaigns ( sites for ads ) with the highest values of the metrics mentioned below should be picked that way the team will achieve their objective.

Explanation:

For a marketing team To understand the effectiveness of the different components of its campaigns there are certain factors/metrics  they should consider/lookout for in each of the various components and they are

i) conversation rate of the various components of the marketing campaigns

ii) Number of clicks/site visits from the various components

iii) Reach of each component to potential customers or returning customers.

When these metrics are checked the, The top 3 campaigns ( sites for ads ) with the highest values of the metrics should be picked.

The entry to record the issuance of 150 shares of $5 par common stock at par to an attorney in payment of legal fees for organizing the corporation includes a credit to:________. a. Goodwill b. Organizational Expenses c. Cash d. Common Stock

Answers

Answer: D. Common stock

Explanation:

Common stock refers to the security which represents ownership in a corporation.

The entry to record the issuance of 150 shares of $5 par common stock at par to an attorney in payment of legal fees for organizing a corporation includes a credit to the common stock.

This newer organizational design is designed to be highly flexible so that resources can be configured quickly to respond to changing demands. c) Hierarchical organization e) Heterarchies d) Matrix organization a) Up time organization b) Social networked organization

Answers

Answer:

Newer organizational design, designed to be highly flexible so that resources can be configured quickly to respond to changing demands is:

Social networked organization.

Explanation:

The network structure, which is a newer type of organizational structure, uses less hierarchies.  It is more “flat,” more decentralized, and more flexible than other organizational structures.  In a social networked structure, managers coordinate and control internal and external relationships of the firm, and workers work in project teams to pursue and achieve the goals of their entity.

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

Answers

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

Swifty Corporation has beginning work in process inventory of $128000 and total manufacturing costs of $277000. If cost of goods manufactured is $280000, what is the cost of the ending work in process inventory?
a. $125000
b. $131000.
c. $140000.
d. $110000.

Answers

Answer:

a. $125000

Explanation:

Calculation to determine the cost of the ending work in process inventory

Beginning work in process inventory $128000

Add total manufacturing costs $277000

Less cost of goods manufactured $280000

Ending work in process inventory $125000

($128000+$277000-$280000)

Therefore the cost of the ending work in process inventory is $125000

For a model economy, the mpc (marginal propensity to consume) is 0.8. Current GDP is $100 million. Potential GDP is $60 million. To reach full employment (reduce inflationary gap), government spending must g

Answers

Answer:

To reach full employment (reduce inflationary gap), government spending must fall by $8 million.

Explanation:

Multiplier = 1 / (1 - mpc) = 1 / (1 - 0.8) = 5

Output gap = Current GDP - Potential GDP = $100 - $60 = $40 million

Amount of change in government expenditure needed = Output gap / mpc = $40 / 5 = $8 million

Since the Potential GDP is less than the Current GDP, this implies that the government spending must fall by $8 million to reach full employment.

Therefore, to reach full employment (reduce inflationary gap), government spending must fall by $8 million.

Xlon Co budgets a seling price of $ 86 per unit , varlable costs of $ 34 per unit , and total fixed costs of $ 286,000 . During June , the company produced and sold 12,400 units and incurred actual variable costs of $ 367,000 and actual fixed costs of $ 301,000 . Actual sales for June were $ 1,100,000 . Prepare a flexible budget report showing variances between budgeted and actual results . List variable and fixed expenses separately . ( Indicate the effect of each variance by selecting for favorable , unfavorable , and no variance )

Answers

Answer and Explanation:

The preparation of the flexible budget report is presented below;

Particulars       Flexible budget   Actual sales    Variance     fav or unfav

Sales               $1,066,400          $1,100,000       $33,600      favorable

Less:

Variable expense  $421,600      $367,000        $54,600       favorable

Contribution margin $644,800    $733,000     $88,200        favorable

Less:

Fixed expense       $286,000      $301,000      $15,000        unfavorable

Net operating income $358,800  $432,000   $73,200        favorable

The following information was available for the year ended December 31, 2016

Sales $260,000
Net income 38,340
Average total assets 560,000
Average total stockholders' equity 315,000
Dividends per share 1.23
Earnings per share 3.00
Market price per share at year-end 24.60

Required:
a. Calculate margin, turnover, and ROl for the year ended December 31, 2016.
b. Calculate ROE for the year ended December 31, 2016.

Answers

Answer:

A. Margin 14.75%

Turnover 0.46 times

ROI 6.85%

B. ROE 12.17%

Explanation:

A. Calculation to determine the margin, turnover, and ROl for the year ended December 31, 2016.

Calculation for MARGIN

Using this formula

Margin=Net income/Sales

Let plug in the formula

Margin=$38,340/$260,000

Margin=0.1475*100

Margin=14.75%

Calculation for TURNOVER

Using this formula

Turnover=Sales /Average total assets

Let plug in the formula

Turnover=$260,000/$560,000

Turnover=0.46 times

Calculation for ROI

Using this formula

ROI=Net income/Average total assets

Let plug in the formula

ROI=$38,340/$560,000

ROI=0.0685*100

ROI=6.85%

Therefore the margin is 14.75%, turnover is 0.46 times and ROl is 6.85% for the year ended December 31, 2016.

B. Calculation to determine the ROE for the year ended December 31, 2016.

Using this formula

ROE=Net income /Average total stockholders' equity

Let plug in the formula

ROE=$38,340/$315,000

ROE=0.1217*100

ROE=12.17%

Therefore the ROE for the year ended December 31, 2016 is 12.17%

On January 1, 2019, Wasson Company purchased a delivery vehicle costing $36,500. The vehicle has an estimated 6-year life and a $3,500 residual value. What is the vehicle's book value as of December 31, 2020, assuming Wasson uses the straight-line depreciation method

Answers

Answer:

Book value= $25,500

Explanation:

Giving the following information:

Purchase price= $36,500

Residual value= $3,500

Useful life= 6 years

First, we need to calculate the annual depreciation:

Annual depreciation= (original cost - salvage value)/estimated life (years)

Annual depreciation= (36,500 - 3,500) / 6

Annual depreciation= $5,500

Now, the accumulated depreciation and book value:

Accumulated depreciation= 5,500*2= $11,000

Book value= 36,500 - 11,000

Book value= $25,500

Current interest rates are 8%. You want to buy a long-term bond with a face value of $1000 that pays a coupon rate of 10%. Which of the following prices is feasible?
a. $888.88
b. $1,000.00
c. $1,111.11
d. Not enough information to answer.
e. None of the above is feasible.

Answers

Answer: c. $1,111.11

Explanation:

When a bond's coupon rate is higher than the prevailing interest rate, the bond will be more sought after because it is paying more than the market is paying. As a result, the price of the bond will be higher than its par value to reflect the increased demand for it.

In other words, when a bond coupon rate is higher than the interest rate, the price will be higher than par. This is the case here so the bond will be selling at a higher price than $1,000 and the only option higher than $1,000 is option c at $1,111.11.

1. Jupiter Explorers has $9,800 in sales. The profit margin is 5%. There are 4,500 shares of stock outstanding. The market price per share is $1.90.
What is the price-earnings ratio?
2. A firm has a return on equity of 18%. The total asset turnover is 1.7 and the profit margin is 6%. The total equity is $7,200.
What is the amount of the net income?

Answers

Answer:

17.43

132.19

Explanation:

Net profit margin is an example of a profitability ratio. It measures he ability of a firm to earn a profit from its assets

Net profit margin = Net income / Revenue

0.05 = x / 9800

net income = 490

net income per share = 490 / 4500 = 0.109

p/e = 1.9 / 0.109 = 17.43

Using the Dupont formula, ROE can be determined using:

ROE = Net profit margin x asset turnover x financial leverage

ROE = (Net income / Sales) x (Sales/Total Assets) x (total asset / common equity)

$1,000 par value zero-coupon bonds (ignore liquidity premiums) Bond Years to Maturity Yield to Maturity A 1 6.00% B 2 7.50% C 3 7.99% D 4 8.49% E 5 10.70% One year from now bond C should sell for ________ (to the nearest dollar).

Answers

Answer:

$842

Explanation:

The computation of the One year from now bond C should sell is shown below;

But before that we have to determined the expected yield to maturity for bond C in one year :

So,  

1.0799^3 = 1.06 x (1 + r)^2

1.188 = (1 + r)^2

√1.188 = √(1 + r)^2

1.08999 = 1 + r

r = 0.08999

= 9%

Now

the yield to maturity  = (future value ÷ present value)^0.5 - 1

0.09 + 1 = ($1,000 ÷ value in 1 year)^0.5  

1.09 = ($1,000 ÷ value in 1 year)^0.5

1.09^2 = $1,000 ÷ value in 1 year

So,

value in 1 year is

= $1,000 ÷ 1.09^2

= $1,000 ÷ 1.1881

= $841.68

$842

In some very small countries, ConveyerPape recognizes that the cost of navigating the legal system and establishing a distribution channel is more than the potential profit. Still, ConveyerPape would like to provide conveyer belts to some established customers operating in the country. ConveyerPape should consider utilizing a:________

Answers

Answer:

Distribution intermediary

Explanation:

In simple words, Producers can contact different sorts of clients through intermediaries in a distribution chain. Intermediaries function as go-betweens for distinct parts of the supply chain, purchasing from one and delivering to another.

In other words, A delivery route is a series of firms or middlemen throughout which an item or service is purchased by the end buyer.

Brinkley Corporation needs to estimate the profit for a new product. Profit is selling price minus cost. The selling price for the product will be $45/unit. The cost of the new product will comprise procurement, labor, and transportation costs. Probability distributions for the purchase cost, the labor cost, and the transportation cost are estimated as follows:

Procurement Cost ($) Probability Labor Cost ($) Probability Transportation Cost ($) Probability
10 0.25 20 0.10 3 0.75
11 0.45 22 0.25 5 0.25
12 0.30 24 0.35
25 0.30

Required:
Compute profit per unit for the worst case.

Answers

Answer:

Brinkley Corporation

Profit per unit for the worst case is:

= $7.05.

Explanation:

a) Data and Calculations:

Selling price for the product = $45 per unit

Cost of the new product =

Procurement  Probability    Labor    Probability  Transportation Probability

   Cost ($)                          Cost ($)                             Cost ($)

10                     0.25              20            0.10                  3                   0.75

11                      0.45              22            0.25                 5                  0.25

12                     0.30              24            0.35

                                             25            0.30

Procurement  Probability    Labor    Probability  Transportation Probability

   Cost ($)                          Cost ($)                             Cost ($)

2.50 (10 * 0.25)                 2.00 (20 * 0.10)                 2.25 (3 * 0.75)

4.95 (11 * 0.45)                  5.50 (22 * 0.25)                 1.25 (5 * 0.25)

3.60 (12 * 0.30 )                8.40 (24 * 0.35)

                                         7.50 (25 * 0.30)

11.05                               23.40                                    3.50

Procurement cost =  $11.05

Labor cost =              23.40

Transportation cost    3.50

Total cost =             $37.95

Selling price per unit = $45.00

Total cost per unit          37.95

Profit per unit =              $7.05

• A bond’s is generally $1,000 and represents the amount borrowed from the bond’s first purchaser. • A bond issuer is said to be in if it does not pay the interest or the principal in accordance with the terms of the indenture agreement or if it violates one or more of the issue’s restrictive covenants. • The contract that describes the terms of a borrowing arrangement between a firm that sells a bond issue and the investors who purchase the bonds is called . • A bond’s allows a bondholder or preferred stockholder to convert their bond or preferred share, respectively, into a specified number or value of common shares.

Answers

Answer: 1. Face value

2. Default

3. Indenture

4. convertibility provision

Explanation:

• A bond’s (face value) is generally $1,000 and represents the amount borrowed from the bond’s first purchaser.

• A bond issuer is said to be in (default) if it does not pay the interest or the principal in accordance with the terms of the indenture agreement or if it violates one or more of the issue’s restrictive covenants.

• The contract that describes the terms of a borrowing arrangement between a firm that sells a bond issue and the investors who purchase the bonds is called (indenture)

• A bond’s (convertibility provision) allows a bondholder or preferred stockholder to convert their bond or preferred share, respectively, into a specified number or value of common shares.

The managers at Sonic SmartPhones are currently developing strategies for the company's new products and setting objectives for its business units. These managers are engaging in the management function of:__________.

Answers

Answer:

planning.

Explanation:

From the question, we are informed about the managers at Sonic SmartPhones who are currently developing strategies for the company's new products and setting objectives for its business units. These managers are engaging in the management function of planning.

Planning can be regarded as one of

management function which involves

process of thinking as regards the activities needed in achieving a desired goal. It can be regarded as first or foremost activity needed in achieving desired results. It encompass

creation as well as maintenance of a plan, this could be in psychological aspects which requires conceptual skills.

The calculation for annual depreciation using the straight-line depreciation method is:____.A. Initial cost × Estimated useful life.B. Initial cost / Estimated useful life.C. Depreciable cost × Estimated useful life. D. Depreciable cost / Estimated useful life.

Answers

Answer:

D.

Explanation:

D. Depreciable cost/estimated useful life

you don’t use initial cost because you subtract the salvage value from initial value to get the depreciable costs. And you divide not multiply by the estimated useful life.

Fones Inc. and Speed Dial Corp. are two competitors in the mobile phone market. The cost incurred by each company to manufacture smartphones is $200 per unit. Although both the companies sell their smartphones at the same price, Speed Dial Corp. has a larger market share in the smartphone industry. What does this imply

Answers

Answer: C. Speed Dial Corp has been able to offer more perceived value than Fones Inc.

Explanation:

Both companies incur the same costs to produce the phone and also sell at the same price. This means that they should be selling the same number of phones in theory. This is not the case however as Speed Dial Corp is selling more.

The reason Speed Dial must be selling more phones is that they sell a better phone for the same price. In offering more value to the customer for the same price, the customers are buying more from Speed Dial than from Fones because they are getting a better deal for the same price which means that Speed Dial's phone is undervalued.

Which strategy to minimize political vulnerability and risk has the advantage of engaging the power of several investors and banks in the host country whenever any kind of government takeover or harassment is threatened?

Answers

Answer:

expanding the investment base

Explanation:

In the case of expanding the Investment base it includes the different investors and the bank for the financing purpose with respect to the investment made in the host country. This would create an advantage for engaging the bank power at the time of takeover done by the government or harassment should be threatened

The following labor standards have been established for a particular product:

Standard labor hours per unit of output 4.4 hours
Standard labor rate $16.70 per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked 5,200 hours
Actual total labor cost $87,360
Actual output 1,100 units

Required:
a. What is the labor rate variance for the month?
b. What is the labor efficiency variance for the month?

Answers

Answer:

See below

Explanation:

a. Labor rate variance for the month

= (SR - AR) × AH

= ($16.70 - ($87,360/5,200 hours)) × 5,200

= ($16.70 - $16.8) × 5,200

= $520 Unfavourable

b. Labor efficiency variance

= (SH - AH) × AR

(4.4 × 1,100) - 5,200) × $16.70

= (4,840 - 5,200) × $16.70

= $6,012 Unfavourable

Acme Fastener and Tool is having major problems with demand management. The VP of Sales is very focused on increasing productivity according to forecasts, but the operations manager routinely presents obstacles to increasing production above current levels. Of the following, which problem is the firm experiencing?
a. Functional silos.
b. Lack of attention on operational planning.
c. Overemphasis on forecasting.
d. Focus on tactics.

Answers

Answer:

Functional silos

Explanation:

Functional silo occurs when different teams with their responsibilities and functions have different views about a process.

The managers who have accumulated resources and influence are conflicted over the functional aspects of a process rather than looking out for the wider benefit of the business.

In the given scenario VP of Sales is very focused on increasing productivity according to forecasts, but the operations manager routinely presents obstacles to increasing production above current levels.

They are both pursuing conflicting agendas instead of working together.

This is called functional silo.

Information related to Kerber Co. is presented below.
1. On April 5, purchased merchandise from Wilkes Company for $23,000, terms 2/10, net/30, FOB shipping point.
2. On April 6, paid freight costs of $900 on merchandise purchased from Wilkes.
3. On April 7, purchased equipment on account for $26,000.
4. On April 8, returned damaged merchandise to Wilkes Company and was granted a $3,000 credit for returned merchandise.
5. On April 15, paid the amount due to Wilkes Company in full.
Collapse question
Prepare the journal entries to record these transactions on the books of Kerber Co. under a perpetual inventory system. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)
No. Date Account Titles and Explanation Debit Credit
1. April 5April 6April 7April 8April 15
2. April 5April 6April 7April 8April 15
3. April 5April 6April 7April 8April 15
4. April 5April 6April 7April 8April 15
5. April 5April 6April 7April 8April 15

Answers

Answer:

Date        Account titles & Explanation           Debit         Credit

Apr-05    Merchandise Inventory                    $23,000

                       Accounts Payable                                        $23,000

Apr-06    Merchandise Inventory                    $900

                       Cash                                                              $900

Apr-07     Equipment                                        $26,000

                       Accounts Payable                                       $26,000

Apr-08    Accounts Payable                             $3,000

                        Merchandise Inventory                              $3,000

Apr-15     Accounts Payable                            $20,000

               ($23,000-$20,000)

                     Merchandise Inventory                                 $400

                     ($20,000*2%)

                     Cash                                                                $19.600

When Penguin Catering Services first opened, the owner decided to target only events at resorts in its geographic region. Penguin Catering was using a(n) __________ targeting strategy.
a. concentrated
b. micromarketing
c. benefit-driven
d. differentiated
e. undifferentiated

Answers

Answer: Penguin Catering was using a Concentrated targeting strategy.

An organization that adopts a concentration strategy chooses to focus its marketing efforts on only one very defined and specific market segment. Accordingly, only one marketing mix is developed. For example, the manufacturer of Rolex watches has chosen to concentrate on the luxury segment of the watch market.

Penguin Catering Services was using a concentrated targeting strategy.

What is a targeting strategy?

A strategy, which is made with consideration of the target or the goals that are needed to be achieved with regard to a particular topic, is known as a targeting strategy.

Concentrated targeting strategy is said to be implied by a firm when there is a focus only over a particular area in the strategy being made.

Hence, option A holds true regarding the targeting strategy.

Learn more about targeting strategy here:

https://brainly.com/question/5360898

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Jim Arnold began a business called Arnold’s Shoe Repair.

Create T accounts for Cash; Supplies; Jim Arnold, Capital; and Utilities Expense. Identify the following transactions by letter and place them on the proper side of the T accounts:
a. Invested cash in the business, $5,000.
b. Purchased supplies for cash, $800.
c. Paid utility bill, $1,500.

Answers

Answer:

Arnold's Shoe Repair

T- Accounts:

Cash

    Account Titles            Debit       Credit

a. Jim Arnold, Capital $5,000

b. Supplies                                        $800

c. Utilities Expense                        $1,500

Supplies

   Account Titles            Debit       Credit

b. Cash                           $800

Jim Arnold, Capital

   Account Titles            Debit       Credit

a. Cash                                          $5,000

Utilities

   Account Titles            Debit       Credit

c.  Cash                          $1,500

Explanation:

a) Data and Analysis:

a. Cash $5,000 Jim Arnold, Capital $5,000

b. Supplies $800 Cash $800

c. Utilities Expense $1,500 Cash $1,500

Ellen Co. has offered their customers a 1% discount off the amount owed if they pay within 15 days of receiving their bill. Handler Company owed Ellen Co. $2,185 as of May 1st and paid Ellen Co. on May 7th. How much cash did Handler Company send to Ellen Co. on May 7th?

Answers

Answer:

Money send to Ellen = $2163.15

Explanation:

Discount offered by the Ellen Co. = 1%

Owed amount = $2185

Since the amount is repaid within 15 days to the offer of a 1% discount will be applicable. So the Handler will send an amount that is 1% less than the actual amount.

Money send to Ellen = 2185 - (1% x 2185)

Money send to Ellen = $2163.15

London Company hired some students to help count inventory during their semester break. Unfortunately, the students added incorrectly and the 2019 ending inventory was overstated by $5,000. What would be the effect of this error in ending inventory

Answers

They have to recount each thing

The effect of this error in ending inventory would be decrease in cost of goods sold and increase in increasing ending inventory.

Overstating inventory decreases COGS or cost of goods sold because the surplus stock in accounting records results in a higher closing stock and lower COGS. Current assets, total assets, and retained earnings are all exaggerated as a result of overstated ending inventories.

What is inventory?

All the goods, merchandise, and supplies that a company keeps on hand in anticipation of selling them for a profit are referred to as inventory. A crucial corporate asset is inventory. Businesses conduct inventories to determine how much stock they have at a given time. Work-in-process (items in various stages of completion), finished goods, and supplies needed to create new sales items are all included in inventory. 

What is COGS or cost of good sold?

Cost of goods sold is a value or cost involved in selling goods during a particular period.

Cost of sales or the cost of goods sold (COGS) quantify the costs incurred by a company when producing a good or service. it includes the costs of labor, raw materials, and administrative expenses related to running a production plant.

Formula for cost of goods sold is :

Starting inventory + purchases − ending inventory = cost of goods sold

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What is the objective of finacial reporting

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It is to give information about the financial performance and position of a company
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