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A capital budgeting project’s incremental net income computations include: Annual revenues. Annual cash operating expenses. Annual depreciation expense. One-time expenses related to repairs and maintenance.
14 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1095 | Lượt tải: 0
The Mathematics of Interest A dollar received today is worth more than a dollar received a year from now because you can put it in the bank today and have more than a dollar a year from now.
15 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 849 | Lượt tải: 0
Time Value of Money A dollar today is worth more than a dollar a year from now. Therefore, projects that promise earlier returns are preferable to those that promise later returns.
28 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 686 | Lượt tải: 0
Identifying Relevant Costs An avoidable cost is a cost that can be eliminated, in whole or in part, by choosing one alternative over another. Avoidable costs are relevant costs. Unavoidable costs are irrelevant costs. Two broad categories of costs are never relevant in any decision. They include: Sunk costs. A future cost that does not differ ...
20 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 779 | Lượt tải: 0
Cost Center A segment whose manager has control over costs, but not over revenues or investment funds.
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Glacier Peak Outfitters ― Revisited We will use information from the Glacier Peak Outfittersexample presented earlier in the chapter to illustrate journalentries for standard cost variances. Recall the following:
7 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1009 | Lượt tải: 0
Let’s look at a graph showing fixed overhead variances. We will use ColaCo’s numbers from the previous example.
24 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 750 | Lượt tải: 0
Standard Costs Standards are benchmarks or “norms” formeasuring performance. In managerial accounting, two types of standards are commonly used.
19 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 886 | Lượt tải: 0
Larry’s Lawn Service provides lawn care in a planned community where all lawns are approximately the same size.At the end of May, Larry prepared his June budget based on mowing 500 lawns. Since all of the lawns are similar in size,Larry felt that the number of lawns mowed in a month wouldbe the best way to measure overall activity for his business...
22 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 818 | Lượt tải: 0
The Basic Framework of Budgeting A budget is a detailed quantitative plan for acquiring and using financial and other resources over a specified forthcoming time period. The act of preparing a budget is called budgeting. The use of budgets to control an organization’s activities is known as budgetary control.
17 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 687 | Lượt tải: 0