An unanticipated event that occurs which is beneficial to a project is known as a(n) a. Desirable event b. Risk c. uccess Factor d. Opportunity
e. Management Reserve

A Customer Resource Management (CRM) system is an example of a multiuser database application for managing customer resources and their information.

Customer Resource Management  is used for effective customer resource management, tracking interactions with customers, and improving overall customer satisfaction through better management of resources. The system provides a centralized location for customer information, allowing for more efficient and effective management of customer relationships. All of your company's communications and relationships with current and potential customers are managed by the customer relationship management (CRM) system. The objective is straightforward: to encourage closer commercial ties. Businesses can increase profitability, streamline operations, and enhance customer relations with the help of a CRM system.

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A Customer Resource Management (CRM) system is an example of a multiuser database application.

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Interpreting the intercept in a sample regression function is "reasonable if the sample contains values of the explanatory variable(s) around the origin" (option C).

Since this allows for meaningful interpretation of the intercept as the expected value of the dependent variable when all explanatory variables are equal to zero. However, if the sample does not contain values of the explanatory variable(s) around the origin, then interpreting the intercept may not be reasonable or informative.

Option C is the correct answer.

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Interpreting the intercept in a sample regression function is "reasonable if the sample contains values of the explanatory variable(s) around the origin" (option C).

Since this allows for meaningful interpretation of the intercept as the expected value of the dependent variable when all explanatory variables are equal to zero. However, if the sample does not contain values of the explanatory variable(s) around the origin, then interpreting the intercept may not be reasonable or informative.

Option C is the correct answer.

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Based on the information provided, here are the journal entries:

1. Record restaurant sales (all customers paid with cash):
Debit: Cash - 2,000,000
Credit: Sales Revenue - 2,000,000

2. Record payment for food product sold:
Debit: Cost of Goods Sold - 1,200,000
Credit: Cash - 1,200,000

These entries represent your company's first quarter transactions related to restaurant sales and the cost of food products sold.

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For a company using the- B. marketing orientation a wide range of marketing research is necessary to be successful.

According to the question, A broad range of marketing research is required for the success of a business employing  which orientation.

A customer-focused method of product design is known as market orientation. It entails doing market research to ascertain what customers believe to be their urgent requirements, top worries, or personal preferences within a certain product category.

Therefore, the correct answer is B. Marketing.

Marketing is the process, a collection of institutions, and an activity for developing, conveying, delivering, and exchanging offerings that are valuable to consumers, clients, partners, and society at large.

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Demand refers to the quantity of a good or service that consumers are willing and able to purchase at a given price, while supply refers to the quantity of a good or service that producers are willing and able to offer for sale at a given price.

The economist uses the term demand to refer to the amount of a good or service that consumers are willing and able to purchase at a given price, while supply refers to the amount of a good or service that producers are willing and able to offer for sale at a given price.

Factors that can shift a demand curve include changes in consumer income (a shift in the same direction as income changes), the prices of related goods (substitutes or complements), consumer tastes and preferences, population demographics, and expected future prices (a shift in the opposite direction of expected future prices).

Factors that can shift a supply curve include changes in the cost of production (a shift in the opposite direction), changes in technology, changes in the prices of inputs, changes in the number of producers, and changes in government policies.

A change in demand or supply refers to a shift in the entire demand or supply curve, whereas a change in quantity demanded or supplied refers to a movement along the same curve in response to a change in price.

When demand increases, both Pe (equilibrium price) and Qe (equilibrium quantity) increase, while a decrease in demand causes both Pe and Qe to decrease. When supply increases, Pe decreases and Qe increases, while a decrease in supply causes Pe to increase and Qe to decrease.

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The return on equity of Samuelson has a debt-equity ratio of 41 percent, sales of $9,000, net income of $1,100, and total debt of $5,700 is 79%. So, the option is C.

Return on equity (ROE) is a financial metric that measures a company's profitability in relation to its shareholders' equity. It indicates how effectively the company is using its shareholders' equity to generate profits. The formula for ROE is:

ROE = Net Income / Shareholders' Equity

In Samuelson's case, we have the following information:
- Debt-equity ratio: 41%
- Sales: $9,000
- Net income: $1,100
- Total debt: $5,700

First, we need to find the shareholders' equity. Using the debt-equity ratio, we can calculate equity as follows:

Equity = Total Debt / (Debt-Equity Ratio / 100)
Equity = $5,700 / (41 / 100)
Equity = $5,700 / 0.41
Equity = $13,902.44

Now, we can calculate the ROE:

ROE = Net Income / Shareholders' Equity
ROE = $1,100 / $13,902.44
ROE ≈ 0.0791 or 7.91%

Therefore, the return on equity for Samuelson's is 7.91%, which is closest to option C (79%).

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a. To calculate the EMV for using the present assembly line, we need to calculate the expected cost of production and subtract it from the expected revenue:

Expected revenue = 15,000 units * $40 per unit = $600,000

Expected cost = 15,000 units * $28 per unit = $420,000

EMV = $600,000 - $420,000 = $180,000

b. To calculate the EMV for overhauling the current assembly line, we need to calculate the expected cost of production and subtract it from the expected revenue, taking into account the overhaul cost:

Expected revenue = 15,000 units * $40 per unit = $600,000

Expected cost = 15,000 units * $25 per unit + $10,000 / 15,000 units = $27 per unit

Total expected cost = 15,000 units * $27 per unit = $405,000

EMV = $600,000 - $405,000 = $195,000

c. To calculate the EMV for installing a new assembly line, we need to calculate the expected cost of production and subtract it from the expected revenue, taking into account the cost of the new assembly line:

Expected revenue = 15,000 units * $40 per unit = $600,000

Expected cost = 15,000 units * $21 per unit + $35,000 / 15,000 units = $23.33 per unit

Total expected cost = 15,000 units * $23.33 per unit = $350,000

EMV = $600,000 - $350,000 = $250,000

d. Based on evaluating overall cost, Landis Inc. should choose to install the new assembly line, as it has the highest EMV. However, they should also consider the risk of competition, as a drop in sales could significantly impact their profitability.

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If movie theater charges students $5 and professors $10, they will sell 1000 tickets and make profit of $2,700.

A movie theater is a commercial venue designed for the exhibition of films to a paying audience. It typically consists of a large screen, projector, and sound system to provide a cinematic experience for viewers. Movie theaters offer a wide range of films, including new releases, independent films, and classic movies. They usually have multiple theaters within the same location, allowing them to show several movies simultaneously. Movie theaters may also offer amenities such as concessions stands, comfortable seating, and 3D and IMAX screenings. They provide a communal experience for moviegoers and serve as a social gathering place. Movie theaters have been a popular entertainment venue for over a century and continue to attract audiences around the world.

Profit = (Price - Marginal Cost) * Number of tickets sold

= ($5 - $3) * 900 + ($10 - $3) * 100

= $2,700

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The most primary cause for making a weak oral/visual presentation to an audience can vary depending on the specific circumstances and individual factors, but some common causes include:

Lack of preparation: A weak presentation can often be attributed to insufficient preparation. This can include inadequate research, lack of practice, or failure to organize the content effectively.

Poor delivery skills: Even with thorough preparation, a presenter may struggle to engage the audience if they have weak delivery skills, such as speaking too fast or using distracting body language.

Ineffective use of visual aids: Visual aids, such as slides or handouts, can enhance a presentation if used effectively. However, if they are poorly designed or not integrated well into the presentation, they can become a distraction or hinder the message being communicated.

Lack of audience awareness: A presenter who fails to consider the needs and interests of their audience may struggle to engage them effectively. It is important to understand the audience's background, knowledge, and preferences when designing and delivering a presentation.

Nervousness or anxiety: Finally, nervousness or anxiety can also contribute to a weak presentation. Fear of public speaking or discomfort with the audience can make it difficult for a presenter to communicate effectively. However, with practice and experience, these obstacles can be overcome.

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ABC products is good at marketing its sports products, this describes firm's strengths (option d).

The statement indicates that ABC Products is skilled at marketing its sports products, which is a positive attribute of the company. This falls under the SWOT analysis category of strengths, which are internal factors that give a company a competitive advantage in its industry.

A strength in a SWOT analysis refers to a company's internal capabilities or positive attributes that give it a competitive advantage. In this case, effective marketing of sports products is an internal capability that contributes to the success of ABC Products.

SWOT analysis (or SWOT matrix) is a strategic planning and strategic management technique used to help a person or organization identify Strengths, Weaknesses, Opportunities, and Threats related to business competition or project planning. It is sometimes called situational assessment or situational analysis.

Therefore, the option which best describes the situations of ABC products is d. strengths.

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The cost of ending inventory is the value of the inventory at the end of the accounting period. This value is calculated using the weighted average inventory method which takes into account the cost of all goods available for sale during the period.

The weighted average inventory method calculates the average cost of each item in inventory by dividing the total cost of goods available for sale by the total number of units available for sale. This average cost is then multiplied by the number of units remaining in inventory to determine the cost of ending inventory.

The cost of ending inventory is an important figure for businesses as it is used to calculate the cost of goods sold for the period. The cost of goods sold is the cost of the inventory sold during the accounting period, and is calculated by subtracting the cost of ending inventory from the cost of goods available for sale.

Accurately determining the cost of ending inventory is crucial for accurate financial reporting and decision-making, as it affects the calculation of key financial ratios such as gross profit margin and inventory turnover.

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To correct this discrepancy on the bank reconciliation, the appropriate treatment would be to deduct $54 from the bank balance.

When a company's bank account and records are not in agreement, a reconciliation process must be done to identify and resolve any discrepancies. In the scenario described, there is a difference of $54 between the amount paid by the bank ($560) and the amount recorded on the company's books ($506).

This is because the bank balance represents the actual amount of money available in the company's bank account, and it is the correct amount that should be reconciled against the company's records.

To do this, the company must first identify the error in recording the check as $506 instead of $560. Once this is identified, the company can then make the necessary adjustments in their records to reflect the correct amount of $560.

Subsequently, when reconciling the bank statement, the company will subtract the $54 discrepancy from the bank balance to bring it in line with their updated records. This will ensure that the bank balance on the reconciliation matches the actual amount of money available in the company's bank account, which is critical for accurate financial reporting and decision-making.

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After the creation of performance standards step of the performance planning and appraisal process would an employee be placed on a performance improvement plan. The correct option is "D".

A performance improvement plan (PIP) is a structured approach to help an employee improve their job performance. It is typically implemented after a performance evaluation has been conducted and areas for improvement have been identified.

The purpose of the PIP is to set specific goals and actions that the employee needs to take in order to improve their performance to the desired level. Therefore, the employee would be placed on a performance improvement plan after the creation of performance standards.

The correct option is "D".

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The cross elasticity of demand of commodity X is B) -0.6.

Cross elasticity of demand measures the responsiveness of the quantity demanded of one commodity (X) to a change in the price of another commodity (Y).

The formula for cross elasticity of demand is % change in quantity demanded of X / % change in price of Y. In this case, the % change in quantity demanded of X is -20% (a decrease) and the % change in price of Y is (12,000-9,000)/9,000 = 33.33% (an increase).

Plugging these values into the formula gives -20%/33.33% = -0.6, indicating that X is a complementary good to Y, as an increase in the price of Y leads to a decrease in the demand for X.

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Two drawbacks of a "think local, act local" multicountry strategy are:

1. Limited economies of scale: Since this strategy focuses on catering to individual local markets, companies may not be able to fully leverage economies of scale. This means that the cost of production might be higher as the company is unable to take advantage of bulk discounts and standardized processes.

2. Inconsistency in brand image and positioning: A "think local, act local" multicountry strategy may lead to inconsistency in the company's brand image and positioning across different markets. This can make it difficult for the company to establish a strong global brand presence and could potentially confuse customers.

These drawbacks highlight some challenges companies might face when implementing a "think local, act local" multicountry strategy.

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Two drawbacks of a "think local, act local" multicountry strategy are:

1. Limited economies of scale: Since this strategy focuses on catering to individual local markets, companies may not be able to fully leverage economies of scale. This means that the cost of production might be higher as the company is unable to take advantage of bulk discounts and standardized processes.

2. Inconsistency in brand image and positioning: A "think local, act local" multicountry strategy may lead to inconsistency in the company's brand image and positioning across different markets. This can make it difficult for the company to establish a strong global brand presence and could potentially confuse customers.

These drawbacks highlight some challenges companies might face when implementing a "think local, act local" multicountry strategy.

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Leaders who are highly assertive and not very cooperative are categorized as having a competing conflict management style.

The competing conflict management style is characterized by a high degree of assertiveness and a low degree of cooperativeness. Individuals who use this style tend to pursue their own goals and interests at the expense of others, and may use aggressive tactics to win or maintain control of a situation. They are often focused on achieving a specific outcome, and may view conflict as an opportunity to assert their power and dominance over others. While this style can be effective in certain situations, it can also lead to resentment and animosity among team members, and may ultimately harm the overall success of a group or organization.

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The statement that is not true is "around 300 thousand American SMEs export goods and services in foreign markets."

This number is actually much higher, with over 300,000 SMEs exporting in 2018 alone, according to the Small Business Administration.

Based on the information provided, the statement that is NOT true about U.S. small businesses is: "Around 300 thousand American SMEs export goods and services in foreign markets." In reality, the number of small and medium-sized enterprises (SMEs) engaged in exporting is significantly lower, with only about 300,000 SMEs participating in the global market. The other statements are accurate in terms of the role and impact of SMEs on the U.S. economy.

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Having experienced senior business executives serve on multiple corporate boards can be both beneficial and detrimental. It's essential for companies to carefully evaluate the advantages and potential risks associated with such appointments, ensuring the right balance of expertise, commitment, and integrity for their board members.

Serving on multiple corporate boards can have both positive and negative aspects, as it involves experienced senior business executives who bring their expertise, network, and perspective to the companies they oversee.
On the positive side, executives with experience on various boards can provide valuable insights and guidance, thanks to their diverse industry knowledge and understanding of best practices. They can also contribute by offering different perspectives and ideas for problem-solving, making informed decisions, and helping the company grow. Moreover, these executives often have extensive networks, which can lead to valuable connections and business opportunities for the companies they serve.
However, there are potential drawbacks to this practice as well. When executives serve on multiple boards, they may face time constraints, leading to a decreased ability to fully commit to each company's needs. This could result in suboptimal decision-making, lack of attention to detail, and a reduced understanding of each company's unique challenges. Additionally, conflicts of interest may arise if executives serve on the boards of competing organizations, leading to potential ethical issues and mistrust among stakeholders.

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To calculate the NPV of Project Beta, we need to discount the net cash flows using the weighted average cost of capital (WACC) of Pheasant Pharmaceuticals.

First, we can calculate the present value factor (PVF) for each year using the WACC of 10%:

PVF Year 1 = 1 / (1 + 0.10[tex])^1[/tex] = 0.909

PVF Year 2 = 1 / (1 + 0.10[tex])^2[/tex] = 0.826

PVF Year 3 = 1 / (1 + 0.10[tex])^3[/tex] = 0.751

PVF Year 4 = 1 / (1 + 0.10[tex])^4[/tex] = 0.683

Next, we multiply the net cash flows by the PVF for each year and sum them up to get the present value of the cash flows:

PV Year 1 = $375,000 x 0.909 = $341,625

PV Year 2 = $425,000 x 0.826 = $351,650

PV Year 3 = $450,000 x 0.751 = $338,295

PV Year 4 = $450,000 x 0.683 = $306,750

PV of cash flows = $1,338,320

Finally, we subtract the initial investment of $2,750,000 from the present value of the cash flows to get the net present value (NPV):

NPV = PV of cash flows - Initial investment

NPV = $1,338,320 - $2,750,000

NPV = -$1,411,680

Since the NPV is negative, Project Beta should be rejected according to the NPV method. The project is expected to result in a loss of $1,411,680 for Pheasant Pharmaceuticals.

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If stockholders were upset that Eric Yuan allowed security problems to surface because he was focused on other things, the situation could be considered an example of the principal-agent problem. The correct option is the principal-agent problem.

This problem arises when the interests of the shareholders, who are the principals, and the management, who are the agents, do not align. In this case, Eric Yuan, the CEO, was focused on other things, leading to security problems that upset the shareholders. This highlights the issue of agency costs, where the actions of the agent may not always benefit the principals.

Additionally, the situation may also be linked to the imperative of succession. The board of directors has the responsibility of selecting a competent CEO who can lead the company in the right direction. If the CEO fails to fulfill their responsibilities, the board must take action to ensure that the company's operations are not negatively impacted.

Furthermore, having outside directors and board independence can also help to mitigate the principal-agent problem by providing an objective perspective and holding the management accountable for their actions. The correct option is the principal-agent problem.

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The Power Distance dimension of Hofstede's study explores how a society deals with the fact that people are unequal in physical and intellectual capabilities. This dimension examines the extent to which less powerful members of a society accept and expect that power is distributed unequally.

In high power distance cultures, there is a significant gap between those in authority and the subordinates, with decision-making being centralized and hierarchical structures being prominent. In contrast, low power distance cultures emphasize equality, decentralized decision-making, and more open communication between different levels of an organization.

The other dimensions in Hofstede's cultural framework include Individualism vs. Collectivism, Masculinity vs. Femininity, and Uncertainty Avoidance. Individualism vs. Collectivism examines the degree to which people in a society prioritize personal goals and independence over group cohesion and loyalty. Masculinity vs. Femininity focuses on the extent to which a culture values assertiveness, competitiveness, and material success as opposed to valuing nurturing, cooperation, and caring for others.

Uncertainty Avoidance reflects the degree to which a society feels threatened by ambiguous or uncertain situations and its members' tolerance for ambiguity and preference for structure. Understanding these dimensions can help businesses and individuals navigate cultural differences effectively, fostering better communication and collaboration in diverse settings.

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True. Whenever there is a change in demand conditions, the equilibrium price will adjust to reflect the new market conditions. In short, firms may not be able to fully adjust their supply in response to changes in demand due to factors such as fixed production capacities, contractual obligations, or time lags in the production process. However, the speed and magnitude of the adjustment will depend on the supply responses of firms. If firms are able to quickly and effectively respond to changes in demand, the equilibrium price will adjust more quickly. On the other hand, if firms are slow to respond, the adjustment process may take longer, resulting in a more prolonged period of price volatility. Therefore, the length of time allowed for supply responses is an important factor in determining the dynamics of equilibrium prices.

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The APC is 0.920, the APS is 0.080, the MPC is 0.825 and the MPS is 0.175.

a. The APC (Average Propensity to Consume) is calculated as the proportion of income spent on consumption, which is 92.0 percent. Therefore, the APC is 0.920.

b. The APS (Average Propensity to Save) is calculated as 1 minus the APC. Therefore, the APS is 0.080.

c. The MPC (Marginal Propensity to Consume) is calculated as the change in consumption divided by the change in income. The consumers spend 82.5 percent of each additional dollar, which means they save 17.5 percent. Therefore, the MPC is 0.825.

d. The MPS (Marginal Propensity to Save) is calculated as 1 minus the MPC. Therefore, the MPS is 0.175.

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The APC is 0.920, the APS is 0.080, the MPC is 0.825 and the MPS is 0.175.

a. The APC (Average Propensity to Consume) is calculated as the proportion of income spent on consumption, which is 92.0 percent. Therefore, the APC is 0.920.

b. The APS (Average Propensity to Save) is calculated as 1 minus the APC. Therefore, the APS is 0.080.

c. The MPC (Marginal Propensity to Consume) is calculated as the change in consumption divided by the change in income. The consumers spend 82.5 percent of each additional dollar, which means they save 17.5 percent. Therefore, the MPC is 0.825.

d. The MPS (Marginal Propensity to Save) is calculated as 1 minus the MPC. Therefore, the MPS is 0.175.

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According to the courseware, the flattening of the global economic playing field has both positive and negative aspects. While it does bring many potential opportunities, such as increased competition and access to global markets, it also has a predominantly bad side.

This includes issues such as job losses in developed countries, exploitation of workers in developing countries, and the widening gap between the rich and poor.

Therefore, it is important to carefully consider the impact of globalization and take measures to address its negative consequences, such as implementing fair trade practices and investing in education and job training programs.

Overall, while the flattening of the global economic playing field has its advantages, it is crucial to address its negative effects to ensure a more equitable and sustainable global economy.

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The statement "It makes no difference in the final answer whether a rate of return equation is written in terms of P, A, or F" is FALSE. The choice of whether to use P, A, or F in a rate of return equation can significantly affect the final answer.

In finance, the rate of return is a crucial metric used to evaluate investment opportunities. The rate of return equation is used to determine the amount of profit or loss generated by an investment over a specific period. The three variables used in the rate of return equation are P (present value), A (annuity), and F (future value).

The equation is written differently depending on which variable is unknown and needs to be solved for. For example, if we need to find the present value of an investment, we would use the equation written in terms of P. On the other hand, if we need to find the future value of an investment, we would use the equation written in terms of F.

However, using the wrong equation can lead to incorrect calculations and a flawed analysis. For instance, using the equation for calculating the future value instead of the present value can lead to an overestimation of the investment's potential profitability.

Similarly, using the equation for calculating the present value instead of the future value can lead to an underestimation of the investment's potential profitability.

Therefore, it is essential to understand which equation to use depending on the variable you need to solve for. In conclusion, the statement that "It makes no difference in the final answer whether a rate of return equation is written in terms of P, A, or F" is false.

The choice of which equation to use depends on the variable that needs to be solved for and can significantly impact the final answer.

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The write-off to uncollectible accounts:

At beginning of year: debit- $23,000

                                   credit- $23,000

At the end of the year: debit- $4,000

                                      credit- $4,000.

To record the write-off to uncollectible accounts at Mitchum Enterprises:
1. At the beginning of the year, record the estimated uncollectible accounts of $23,000.

Journal entry:
Debit: Bad Debts Expense - $23,000
Credit: Allowance for Doubtful Accounts - $23,000

2. By the end of the year, actual bad debts total $27,000. To adjust for the difference, you'll need to record an additional $4,000 as bad debts expense.

Journal entry:
Debit: Bad Debts Expense - $4,000
Credit: Allowance for Doubtful Accounts - $4,000

These journal entries will ensure that the uncollectable accounts and bad debts are accurately reflected in the financial statements of Mitchum Enterprises.

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The statement "ARxChange.com is shorthand for 'Accounting Resolution Expertise'" is False.

ARxChange.com is a healthcare revenue cycle management company that offers healthcare providers and payers technology-enabled services. Among other things, it provides solutions for claims processing, denial management, and patient billing.

While the acronym ARxChange could conceivably stand for "Accounting Resolution Expertise," this is not the company's official definition or meaning.

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Sensitivity  analysis is a method used to determine the effect of changing variables on a particular project. It is often used to evaluate the risk associated with a project and to determine which variables are most important in determining the project’s success.

Sensitivity analysis is carried out by changing the value of two variables to determine their interdependency, assigning either the best or worst possible value to every variable and comparing the results to the base case, or changing the value of a single variable and computing the resulting change in the project’s net present value.

Sensitivity analysis is also used to review a project after implementation to determine the actual results and compare them to the predicted results. By assessing the results of sensitivity analysis, businesses can gain a better understanding of the risks involved with a project and make informed decisions to ensure its success.

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Sensitivity  analysis is a method used to determine the effect of changing variables on a particular project. It is often used to evaluate the risk associated with a project and to determine which variables are most important in determining the project’s success.

Sensitivity analysis is carried out by changing the value of two variables to determine their interdependency, assigning either the best or worst possible value to every variable and comparing the results to the base case, or changing the value of a single variable and computing the resulting change in the project’s net present value.

Sensitivity analysis is also used to review a project after implementation to determine the actual results and compare them to the predicted results. By assessing the results of sensitivity analysis, businesses can gain a better understanding of the risks involved with a project and make informed decisions to ensure its success.

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the contribution margin per snow cone is:

$3 - $2 = $1

Selling price is the price at which a company sells its products or services to customers. It is determined based on various factors such as production cost, competition, market demand, and profit margin. The selling price should cover the cost of production and expenses incurred while ensuring that the company makes a profit. The price is usually set higher than the cost of production, taking into account the value of the product or service, as well as the brand and reputation of the company. The selling price may also be adjusted based on factors such as promotional offers, seasonal demand, and market conditions. A well-considered selling price strategy can help a company increase its revenue, market share, and profitability while providing value to customers.

The selling price per snow cone is $3, and the variable cost per snow cone is $2. Therefore, the contribution margin per snow cone is:

$3 - $2 = $1

This means that for each snow cone sold, Rainbow Ice contributes $1 to cover the fixed costs and generate profit

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The appears that the new controller has been: effective in managing cash, the cash expenses have decreased significantly, indicating better control over spending.

The president of Kelly Company is interested in determining how effective the company's new controller has been in controlling cash on hand. To evaluate this, we can compare the cash on hand and cash expenses for the current year and the preceding year.

Current Year:
Cash on hand: $5,479,296
Cash expenses: $83,138,408

Preceding Year:
Cash on hand: $6,123,704
Cash expenses: $99,748,943

First, let's analyze the cash on hand. In the current year, the cash on hand is $5,479,296, which is lower than the preceding year's cash on hand of $6,123,704. This indicates that there is less cash available in the current year.

Next, let's look at the cash expenses. In the current year, cash expenses are $83,138,408, which is significantly lower than the preceding year's cash expenses of $99,748,943. This indicates that the company has spent less cash in the current year.

Based on these comparisons, it appears that the new controller has been effective in managing cash. The cash expenses have decreased significantly, indicating better control over spending.

Although the cash on hand is lower in the current year, this could be due to the company investing the cash in other areas or using it more efficiently. Overall, the new controller seems to have a positive impact on the company's cash management.

To know more about expenses, refer here:

https://brainly.com/question/30659071#

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Complete question:

The president of Kelly Company is interested in determining how effective the company’s new controller has been in controlling cash on hand. You have the following information available from the fiscal year preceding the new controller’s arrival, and the current year:

                           Current Year                Preceding Year

Cash on hand      $ 5,479,296                      $ 6,123,704

Cash expenses      83,138,408                      99,748,943

Required: Does it appear that the new controller has been effective in managing cash?