THE NEXT QUESTIONS ARE BASED ON THE FOLLOWING INFORMATION

question 96

Essay

THE NEXT QUESTIONS ARE BASED ON THE FOLLOWING INFORMATION:
The table below shows the corporate earnings percentage of an enterprise for 5 years.
The company's forecaster uses the 4-period centered moving average to remove the seasonality component.

-How will you go about removing the irregularity component of this time series using the method of 4-point moving averages?

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Definitions:

Static Planning Budget

A budget for a specific amount of sales or production that does not change as volume changes.

Activity Variance

The difference between the planned activity and the actual activity in terms of costs or hours.

Flexible Budget

A budget that adjusts or flexes with changes in the volume or activity level, allowing better analysis and control of costs.

Actual Costs

The genuine expenses incurred in the production of goods or delivery of services, measured after they occur.