Tổng hợp tất cả tài liệu, ebook, giáo trình Khối Ngành Kinh Tế chọn lọc và hay nhất.
Net-Present-Value Method 1. Prepare a table showing cash flows for each year, 2. Calculate the present value of each cash flow using a discount rate, 3. Compute net present value, 4. If the net present value (NPV) is zero or positive, accept the investment proposal. Otherwise, reject it.
30 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 696 | Lượt tải: 1
Setting the price for an organization’s product or service is one of the most important decisions a manager faces. It is also one of the most difficult, due to the number and variety of factors that must be considered. Customer demand is a very important consideration in pricing decisions. Decisions regarding customers mean that management mus...
23 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 766 | Lượt tải: 1
Accounting data is typically kept in quantitative measures, and, is important in the decision–making process. Managers must use their skills, their judgment and their ethics to make difficult decisions. While involved in all stages of the decision-making process, the managerial accountant’s primary role is to provide quantitative data and analys...
24 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 957 | Lượt tải: 1
As organizations grow, decision-making must be pushed down to lower level managers. Organizations often decentralize into subunits to take advantage of the specialized skills and talents of their sub-managers. (LO1)
23 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 903 | Lượt tải: 1
Most organizations are divided into smaller units or departments, each of which is assigned particular responsibilities. Each department is made up of individuals who are responsible for particular tasks or managerial functions. Goal congruence results when the managers of subunits throughout an organization strive to achieve the goals set by t...
22 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 760 | Lượt tải: 1
Static budgets are prepared for a single, planned level of activity. Performance evaluation for overhead is difficult when actual activity differs from the planned level of activity. Since direct material and direct labor are traceable to products, it is straightforward to determine standard costs for these inputs. But to compare overhead cos...
29 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 758 | Lượt tải: 1
Standards that are as tight as practical, but still are expected to be attained, are called practical (or attainable) standards. Such standards assume a production process that is as efficient as practical under normal operating conditions. Practical standards allow for such occurrences as occasional machine breakdowns and normal amounts of raw...
18 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 786 | Lượt tải: 1
A financial planning and analysis (FP&A) system helps managers assess the company’s future and know if they are reaching their performance goals. A complete FP&A system includes subsystems for (1) planning, (2) measuring and recording results, and (3) evaluating performance. The planning component of the FP&A system is called the master budget. I...
37 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 906 | Lượt tải: 1
Since the costs of production are stored in inventory accounts until the goods are sold under absorption costing, these costs are said to be inventoried, or inventoriable costs. When using variable costing, only variable costs are inventoried. When using absorption costing, both variable and fixed costs are inventoried. (LO1)
28 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 905 | Lượt tải: 1
The Break-Even Point The break-even point is the point in the volume of activity where the organization’s revenues and expenses are equal.
30 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 918 | Lượt tải: 1