Which of the following is not how a pro forma financial statement is used
a. to analyze the effects of the firms forecasts on its financial performance
b. to determine the amount of money needed for a future project
c. to reflect the current business environment
d. to predict future years operations

Managers at flavors, a restaurant chain, train their employees such that in the absence of employees, someone trained in the same skills can step in and do the job equally well. thus, many modules in training are extensive as they provide employees with details of the skill sets required for different jobs. in practice, this lengthy training program does the company as a well-trained and flexible workforce is at their disposal at all times. the managers at flavors use a) job rotationb) vertical enhancementc) telecommutingd) job sharinge) flextime