IGNOU BCOC 132 Solved Assignment 2022-23

IGNOU BCOC 132 Solved Assignment 2022-23 , BCOC 132 Business Organisation and Management Solved Assignment 2022-23 Download Free : BCOC 132 Solved Assignment 2022-2023 , IGNOU BCOC 132 Assignment 2022-23, BCOC 132 Assignment 2022-23 , BCOC 132 Assignment , BCOC 132 Business Organisation and Management Solved Assignment 2022-23 Download Free IGNOU Assignments 2022-23- BACHELOR OF ARTS Assignment 2022-23 Gandhi National Open University had recently uploaded the assignments of the present session for BACHELOR OF ARTS Programme for the year 2022-23. IGNOU BDP stands for Bachelor’s Degree Program. Courses such as B.A., B.Com, and B.Sc comes under the BDP category. IGNOU BDP courses give students the freedom to choose any subject according to their preference.  Students are recommended to download their Assignments from this webpage itself. Study of Political Science is very important for every person because it is interrelated with the society and the molar values in today culture and society. IGNOU solved assignment 2022-23 ignou dece solved assignment 2022-23, ignou ma sociology assignment 2022-23 meg 10 solved assignment 2022-23 ts 6 solved assignment 2022-23 , meg solved assignment 2022-23 .

IGNOU BCOC 132 Solved Assignment 2022-23

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Important Note – IGNOU BCOC 132 Solved Assignment 2022-2023  Download Free You may be aware that you need to submit your assignments before you can appear for the Term End Exams. Please remember to keep a copy of your completed assignment, just in case the one you submitted is lost in transit.

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Submission Date :

• 31st March 2033 (if enrolled in the July 2033 Session)
• 30th Sept, 2033 (if enrolled in the January 2033 session).

Answer all the questions

Section A

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(This section contains long answer questions of 10 marks each)
Q.1 What is lease financing? What are two types of lease financing?

Leases are contracts in which the property/asset owner allows another party to use the property/asset in exchange for some consideration, usually money or other assets. The two most common types of leases in accounting are operating and finance (or capital) leases. It is worth noting, however, that under IFRS, all leases are regarded as finance leases. This step-by-step guide covers the basics of lease accounting according to IFRS and US GAAP.

Operating lease vs. financing lease (capital lease)

The two most common types of leases are operating leases and financing leases (also called capital leases). In order to differentiate between the two, one must consider how fully the risks and rewards associated with ownership of the asset have been transferred to the lessee from the lessor.

Recall that under IFRS, lease classification has been abandoned as a practice. Under ASPE and GAAP, a finance lease is called a capital lease. Otherwise, it is an operating lease, which is similar to a landlord and renter contract.

Whether the risks and rewards have been fully transferred can be unclear, so IFRS outlines several criteria to identify finance leases. At least one of the following conditions must be met in order to classify a lease as a financing lease:

• Ownership transfer: The ownership of the right-of-use asset transfers from the lessor to the lessee by the end of the lease period.
• Bargain purchase option: An option is given to the lessee to purchase the asset at a price lower than its fair market value at a future date (typically the end of the lease term). This option is determined at the beginning of the lease.
• Lease term: The period of the lease lasts at least 75% of the useful economic life of the asset. The lease is noncancellable during this time.
• Present value: The net present value of the minimum lease payments required under the lease exceeds substantially all (at least 90%) of the fair value of the underlying asset at the inception of the lease.
• No alternative use: The underlying asset is of a specialized nature, and it is expected to have no alternative use at the end of the lease term.

Any other type of lease is referred to as an operating lease.

Advantages of leasing

Leasing provides several benefits that can be used to attract customers:

• Asset finance: Leasing allows a company access to assets without the hefty cost often associated with the purchase of PPE.
• Protection against obsolescence: At the end of the lease term, the leased equipment can be returned to the lessor and replaced with newer equipment through a new lease agreement. This allows a company to operate using the latest machinery for maximum efficiency.
• Flexible payment terms: Payment schedules are more flexible than loan contracts.
• Tax benefit: Depreciation is a tax-deductible expense, which is recognized by both the lessor and lessee.

Disadvantages of leasing

One major disadvantage of leasing is the agency cost problem. In a lease, the lessor will transfer all rights to the lessee for a specific period of time, creating a moral hazard issue. Because the lessee who controls the asset is not the owner of the asset, the lessee may not exercise the same amount of care as if it were his/her own asset. This separation between the asset’s ownership (lessor) and control of the asset (lessee) is referred to as the agency cost of leasing. This is an important concept in lease accounting.

Lease accounting example and steps

Let’s walk through a lease accounting example. On January 1, 2022, Company XYZ signed an eight-year lease agreement for equipment. Annual payments of $28,500 are to be made at the beginning of each year. At the end of the lease, the equipment will revert to the lessor. The equipment has a useful life of eight years and has no residual value. At the time of the lease agreement, the equipment has a fair value of $166,000. An interest rate of 10.5% and straight-line depreciation are used.

Q.2 Briefly discuss the process of innovation. Mention various types of innovation.

Innovation can be a confusing topic because there are so many different kinds of innovations out there and everyone seems to use the term differently.

Although you often hear about innovation in terms of technology and although it’s true that technological innovation has been, and will likely continue to be, the most obvious form of innovation, it comes in variety of other forms too.

Most innovations are smaller, gradual improvements on existing products, processes and services while some innovations can be those ground-breaking technological inventions or business models that transform industries.

Because the environment and the needs of your customers are constantly changing, you need to be able to improve different areas of your business to solve emerging problems and to keep creating new value for your customers.

Thus, knowing what types of innovations there are for an organization to pursue can help you discover the ones that are most suitable for your business. Understanding and focusing on the most potential ones not only helps you respond to these changing needs but also allows you to improve your ability to grow the business.

In this post, we’ve decided to approach the topic by first presenting the most common ways to classify innovation, and then providing you with a few simple tips on how to get started in managing them within your organization.

Innovation Taxonomy

Innovation can be categorized in many ways, and some of those categorizations are more or less overlapping. The purpose of this post is to help you understand different approaches to innovation and how different types of innovations link to the big picture.

Innovation Matrix

One way to categorize innovation is to classify it based on two dimensions: the technology it uses and the market it operates in. We can use the innovation matrix to visualize the most common types of innovation:

Incremental innovation

Most innovations are incremental, gradual and continuous improvements in the existing concepts, products or services in the existing market.

Incremental innovations are just a little better than the previous version of the product or service and has only slight variations on an existing product formulation or service delivery method.

Products can be made smaller, easier to use or more attractive without changing the core functionality of it and services can be made more efficient through constant improvement.

Although incremental innovation does not create new markets and often does not leverage radically new technology, it can attract higher paying customers because it fulfils the customer needs identified from their behaviour or feedback.

The product or service may also appeal to a larger, mainstream market if you’re capable of providing the same functionalities and value at a lower cost.

TV is a classic example of both of these scenarios as it’s constantly improved and there are new models available while the core idea and the components remain mostly the same. The mainstream customer can, for example, have a 50” LED television with just a couple of hundred dollars while the more demanding customers can easily spend thousands on a 75” OLED TV.

What’s convenient about incremental innovation is that it’s often easy to sell because you don’t need to explain the key principles of your product or service – people are already familiar with the way it works.

A possible downside is that incremental innovations do not necessarily make a huge impact because they’re often just slightly better than what’s already out there.

There’s also a risk of over-complicating products and adding too many features no one wants to pay for. Thus, you shouldn’t ignore the customers who just want a simple, low-cost alternative of your product unless you specifically choose to target the more demanding customer segment and to provide them with premium products.

Another risk related to incremental innovation is that the market may (and will) change at some point because of disruption. If that is the case, relying on just incremental innovation isn’t going to be enough to keep up with the changes.

Thus, it’s important to focus on simultaneously improving the core business while also looking for new ways to create value by searching for new business models and working on disruptive innovations.

Disruptive innovation

Disruptive innovation is a concept introduced by professor, academic and business consultant Clayton Christensen first in an HBR article and later in his book called Innovator’s Dilemma.

Disruptive innovation is a theory that refers to a concept, product, or a service that creates a new value network either by entering an existing market or by creating a completely new market.In the beginning, disruptive innovations have lower performance when measured by traditional value metrics but has different aspects that are valued by a small segment of the market. These types of innovations are often capable of turning non-customers into customers but do not necessarily appeal to the needs and preferences of the mainstream customers, at least not just yet

Q.3 What are the steps involved in the communication process? Briefly explain the major elements in the communication process.

Q.4 “Non-financial incentives are as strong motivators as the financial ones” Critically examine this statement in the light of need-priority model and two-factor theory of motivation.

Q.5 Explain various marketing concepts under which business enterprises conduct their marketing activity.

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Section-B 

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(This section contains medium answer questions of 6 marks each)

Q.6 What do you mean by leadership style? Briefly explain the basic styles of
leadership.

Q.7 Write a short note on National Skill Development Corporation (NSDC).

Q.8 Explain McGregor’s Participation Theory of motivation.

Q.9 Discuss the marketing concepts under which business enterprises conduct their marketing activity.

Q.10 Explain the Role and Functions of SEBI.

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IGNOU BCOC 132 Solved Assignment 2022-23

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Section-C 

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(This section contains short answer questions of 4 marks each)
Q.11 Explain the concept of One Person Company.
Q.12 Differentiate between PERT and CPM.
Q.13 How is Primary market different from Secondary market?
Q.14 Explain the barriers of effective communication.
Q.15 What is outsourcing? How is it distinguished from off-shoring?

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IGNOU Instructions for the BCOC 132 Business Organisation and Management Solved Assignment 2022-23

IGNOU BCOC 132 Solved Assignment 2022-2023 Download Free  Before attempting the assignment, please read the following instructions carefully.

1. Read the detailed instructions about the assignment given in the Handbook and Programme Guide.
2. Write your enrolment number, name, full address and date on the top right corner of the first page of your response sheet(s).
3. Write the course title, assignment number and the name of the study centre you are attached to in the centre of the first page of your response sheet(s).
4. Use only foolscap size paperfor your response and tag all the pages carefully
5. Write the relevant question number with each answer.
6. You should write in your own handwriting.

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IGNOU BCOC 132 Solved Assignment 2022-23 You will find it useful to keep the following points in mind:

1. Planning: Read the questions carefully. IGNOU BCOC 132 Assignment 2022-23 Download Free Download PDF Go through the units on which they are based. Make some points regarding each question and then rearrange these in a logical order. And please write the answers in your own words. Do not reproduce passages from the units.
2. Organisation: Be a little more selective and analytic before drawing up a rough outline of your answer. In an essay-type question, give adequate attention to your introduction and conclusion. IGNOU BCOC 132 Solved Assignment 2022-2023 Download Free Download PDF The introduction must offer your brief interpretation of the question and how you propose to develop it. The conclusion must summarise your response to the question. In the course of your answer, you may like to make references to other texts or critics as this will add some depth to your analysis.
3. Presentation: IGNOU BCOC 132 Solved Assignment 2022-2023 Download Free Download PDF Once you are satisfied with your answers, you can write down the final version for submission, writing each answer neatly and underlining the points you wish to emphasize.

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BCOC 132 Handwritten Assignment 2022-23

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