Alurve appliance service had net income for the year of $ 30, 400. in addition, the balance sheet reports the following balances: jan. 1, 2016 dec31, 2016accounts receivable $ 5,600 $ 14,200accounts payable 12,000 9,500building 125,000 125,000cash 37,500 35,000office furniture 25,000 50,000office supplies 3,200 1,500notes payable 60,000 75,000total stockholders' equity 124,300 141,200calculate the return on assets (roa ) for the year ending december 31, 2016.

You work as the sales manager for a company that sells office supplies to businesses of all sizes. because the profit margins are razor-thin, you need to ensure that you are getting the very best prices on paper, pencils, pens, post-it notes, and other office supplies from the manufacturers. when reviewing the quarterly profit statement, you realize that your costs are higher than they should be, and you trace the higher costs back to an employee who has been lax about getting competitive bids to ensure the lowest prices. when you conduct your research to determine the reason for the higher costs, and take action to bring those costs back down, in which of the key management processes are you taking part?