What skills are more required for a Day Spa Manager, compared to a Hotel Spa Manager?单项选择题

A

a. Knowledge of departmental integration in hotels.

B

b. Experience in sales and team management.

C

c. Strong experience in spa operations and treatment knowledge.

D

d. Different business skills including administration, hiring, scheduling, marketing and communications, sales, and team management.

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Pedersen Industries wants to initiate a new project. To facilitate the project, an increase in cash of $20,000 will be required and the firm needs to build up $15,000 in inventory. The firm is expecting revenues of $500,000 per year and cost of goods sold (COGS) of $400,000. Pedersen Industries is expecting that Accounts Receivables (AR) will account for 5% of annual sales and Accounts Payables (AP) will account for 10% of COGS. All these changes will occur in year t=1. ​ What is the incremental cash flow effect from the change in Net Working Capital (NWC) in year 1?

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