How might some of the business value-added


The following activities take place in Usher's Department Store. Upon receipt, Ushers discounts all products 25 percent from the manufacturer's suggested retail price. Only after the goods have been in stock for 90 days will additional discounts be given.

1. Attending trade shows to view new products

2. Reviewing supplier catalogs

3. Ordering merchandise

4. Waiting for shipments to be received

5. Inspecting goods for damage

6. Matching receiving reports and purchase orders

7. Placing discounted price tags on merchandise

8. Moving goods to retail area

9. Stocking shelves

10. Training salespersons in store merchandise

11. Checking out customers

12. Handing customer receipts

13. Wrapping gift items

14. Helping customers with return or exchanges

a. Indicate which activities are value-added (VA), business-value-added (BVA), and non-value-added (NVA).

b. How might some of the business-value-added activities be reduced or eliminated?

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Accounting Basics: How might some of the business value-added
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