Disclosure Analysis Paper Essay Example | Topics and Well Written Essays - 750 words - 3

Disclosure Analysis Paper - Essay Example Assets assist in determining the value of the company; hence, providing information to investors. A comprehensive financial report should provide a total of the fixed and current assets that an organization has in order to give support in the calculation of the total amount of working capital available (Israelsen, 2001). The ratio between the total number of assets available to the total number of liabilities aids in coming up with the working capital of an organization. Therefore, a ratio above one indicates that the company has more chances of success rather than failure. The Christopher Corporation segments its company assets into three key parts, which include current assets, fixed assets and other assets. The first category, which includes current assets like cash equivalents and cash, receivables and inventory, convert to cash easily and faster. The cash and cash equivalents engross cash in hand, cash at bank and treasury bills that add up to a total of 20, 000 dollars. In the case of Christopher Corporation, the amount of money available is low indicating that the company has fewer assets in the form of cash. Cash equivalents such as the treasury bills and the cash at bank also seem generally low. A retail business incurs a number of expenses, and the rate of cash inflow is lower than the amount of cash outflow. Additionally, a large number of debtors could also lead to low cash count. The second category of current assets includes receivables, which mainly constitute of debtors. Debts to a business refer to the amount of money other people, groups or firms owe the subject company, which is Christopher Corporation. Debts are either long term or short term depending on the agreement. In the above balance sheet, the records show that the corporation has a total of $60,000 receivable debts. As a trade organization, the company may sell some products or services on credit. A

Organization Design Essay Example | Topics and Well Written Essays - 250 words

Organization Design - Essay Example For example, in the case of a pharmaceutical company, power is retained by the R&D department because it is the very department that generates resources. Which subunits qualify for receiving the information is dictated by the organizational structure. When a certain subunit in the organizational structure has more control over information compared to other subunits, it is capable of influencing the opinions and accordingly influence the decision making process. Subunits that are central to the organization have more power than others. Manufacturing is central in a low-cost organizational culture. Organizations sometimes need to assign more power to a certain subunit in order to ensure that it makes optimal use of the resources. The balance of power between the different subunits is not always suitable for effective utilization of the resources (Jones, 2010, p. 423). Apart from this, there can be relational ties between the executive managers and the head of one of the subunits, which can become a reason for more delegation of power to that subunit compared to