“Too many of us are not living our dreams because we are living our fears.” Les Brown I’m so happy that the CMA Coach Study Guide will be available soon for all of you to use along with your other CMA prep material. Here’s a picture of it. What do you think?
The Direct Labor Budget can be controlled by outside forces; labor unions being the most important among them. Usually, there is an increase in the cost of direct labor whenever older labor contracts are completed, and fresh contracts are initiated. Furthermore, technological advancements which require a change in the production process may require changes in employee skill levels. Hiring employees … Read More
“Go confidently in the direction of your dreams. Live the life you have imagined.” Henry David Thoreau Essay Questions This part of the exam has many candidates stressed out and worried, and with reason. The exam allocates one hour to answer two essay questions. That alone can seem daunting, but don’t let it get to you. By learning a few exam … Read More
The sales budget of an organization indicates the anticipated sales in units of each product/service and the anticipated selling price of these products/services. The sales budget is dependent upon the enterprise’s projected sales, its manufacturing capability, and its short- and long-term goals. The First Budget in the Budgeting Process In an enterprise, the sales budget is always the first budget … Read More