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After studying this chapter, you should be able to: 1 Understand the concept of earning power and indicate how irregular items are presented. 2 Discuss the need for comparative analysis and identify the tools of financial statement analysis. 3 Explain and apply horizontal analysis. 4 Explain and apply vertical analysis. 5 Identify and compute ...

93 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 704 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Indicate the primary purpose of the statement of cash flows. 2 Distinguish among operating, investing, and financing activities. 3 Explain the impact of the product life cycle on a company’s cash flows. 4 Prepare a statement of cash flows using one of two approaches: (a) the indirect method ...

128 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 939 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Discuss the capital budgeting evaluation process and explain what inputs are used in capital budgeting. 2 Describe the cash payback technique. 3 Explain the net present value method. 4 Identify the challenges presented by intangible benefits in capital budgeting.

54 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 847 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Identify the steps in management’s decision-making process. 2 Describe the concept of incremental analysis. 3 Identify the relevant costs in accepting an order at a special price. 4 Indicate the relevant costs in a make-or-buy decision. 5 Give the decision rule in deciding whether to sell o...

53 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 871 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Distinguish between a standard and a budget. 2 Identify the advantages of standard costs. 3 Describe how standards are set. 4 Indicate the formulas for determining direct materials and direct labor variances. 5 State the formulas for determining manufacturing overhead variances. 6 Discuss ...

73 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 787 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Describe the concept of budgetary control. 2 Evaluate the usefulness of static budget reports. 3 Explain the development of flexible budgets and the usefulness of flexible budget reports. 4 Describe the concept of responsibility accounting.

62 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 774 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Indicate the benefits of budgeting. 2 State the essentials of effective budgeting. 3 Identify the budgets the comprise the master budget. 4 Describe the sources for preparing the budgeted income statement. 5 Explain the principal sections of a cash budget. 6 Indicate the applicability of b...

53 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 802 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Distinguish between variable and fixed costs. 2 Explain the meaning and importance of the relevant range. 3 Explain the concept of mixed costs. 4 State the five components of cost-volume-profit analysis. 5 Indicate the meaning of contribution margin and the ways it may be expressed.

74 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 786 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Recognize the difference between traditional costing and activity-based costing. 2 Identify the steps in the development of an activity-based costing system. 3 Identify the activity cost pools used in activity-based costing. 4 Identify and use the activity cost drivers in activity-based cost...

62 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 832 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Understand who uses process systems. 2 Explain the similarities and differences between job order cost and process cost systems. 3 Explain the flow of costs in a process cost system. 4 Make the journal entries to assign manufacturing costs in a process cost system.

61 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 730 | Lượt tải: 0