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Capital Investment Decisions Outcome is uncertain. Investment involves a long-term commitment. Capital budgeting: Analyzing alternative long- term investments and deciding which assets to acquire or sell. Decision may be difficult or impossible to reverse. Large amounts of money are usually involved.

41 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 1368 | Lượt tải: 0

Standard Cost Systems Based on carefully predetermined amounts. Used for planning labor, material and overhead requirements. The expected level of performance. Benchmarks for measuring performance.

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The Challenge of Changing Markets Product markets can change quickly due to competitor price cuts, changing customer preferences, and introduction of new products by competitors. Managers must make short-run decisions, with a fixed set of resources, to react to the changing market place.

51 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 1687 | Lượt tải: 0

Questions Addressed by Cost-Volume-Profit Analysis CVP analysis is used to answer questions such as: How much must I sell to earn my desired income? How will income be affectedif I reduce selling prices toincrease sales volume? What will happen toprofitability if I expandcapacity?

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The Value Chain—Focuson Core Operations The value chain is the set of activities andresources necessary to create and deliverproducts and services valued by customers.

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Direct Materials Raw materials & component parts that become an integral part of finished products. Can be traced directly and conveniently to products. If materials cannot be traced directly to products, the materials are considered indirect and are part of manufacturing overhead.

33 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 1217 | Lượt tải: 0

Globalization The process of managers assessing the impact of international activities on the future of their company.

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Purpose of Analysis Financial statement analysis helps users make better decisions.

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Purpose of the Statement of Cash Flows Provides information about the cash receipts and cash payments of a business entity during the accounting period. Helps investors with questions about the company’s: Ability to generate positive cash flows. Ability to meet its obligations and to pay dividends. Need for external financing. Investing and ...

59 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 1152 | Lượt tải: 3

Discontinued Operations When management enters into a formal plan to sell or discontinue a segment of the business, the related gains and losses must be disclosed on the income statement.

36 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 1153 | Lượt tải: 0