추천자료
[중급회계] 무림에스피(주) 실적, 유동성 평가(~2009)(영문)
[화폐금융론] 한국주식시장의 현황 및 과제
무림 페이퍼 기업 역사, 회사소개, 마케팅 전략, 경영 전략, 사업부 전략, 수직통합전략, 기업 전체의 다각화 전략, 변화, 특징, 현황, 사례, 기법, 시사점, 총체적 조사분석
[인적자원] 노사 협력적 인적자원개발 사례조사
[중급회계] 특수지 전문기업 무림에스피 재무분석(~2008)
한솔제지 와 무림페이퍼 를 중심으로 한 제지업종 영업활동과 재무성과 관계분석
[인사관리] 한솔재지의 인재육성 및 채용제도
[노인학] 노인의 직업 및 은퇴
[벤처기업][기업][인증제도][재벌개입][첨단기술력]벤처기업의 개념, 벤처기업의 분류, 벤처기업의 성장과정, 벤처기업의 인증제도, 벤처기업의 재벌개입, 벤처기업의 첨단기술력, 향후 벤처기업의 제고 방안 분석
[조직행동이론사례분석] 유한양행의 조직문화
소개글
[중급회계] 무림에스피(주) 실적, 유동성 평가(~2009)(영문)에 대한 자료입니다.
목차
A. Principal Activities
B. Performance Evaluation
C. Liquidity Evaluation
D. Main Accounting Policies
E. Valuation
본문내용
Risk Management
The company focuses on market risk on price because fluctuations on resource and oil
prices, general economic slump and falling economic growth rate have brought sudden
changes in purchasing and selling prices.
Also, the company is facing foreign exchange risk on its foreign currency asset and
overseas debts. It receives consulting on this matter from various financial institutions.
Its internal foreign exchange risk management division collects information on export
positions and forecasts supply and demand of foreign currencies.
Derivative Transactions
The company concludes contracts on currency forward and currency swap in order to
avoid risks from fluctuations in exchange rate and interest rate. Profits and losses from
derivative transactions are recognized on the current term. Fair value of derivatives is set
by the company's bank.
R&D
The company uses Moorim Paper's research institute and does not recognize any
expense in R&D.
Recognize the profit
Our company sells the products and recognizes the revenue when the most of profit has earned (Cost recovery method). We recognize the other profit until completing the full course of earning and having high profit.
Inventories
We use the weighted average inventory method to evaluate the estimated acquisition cost and calculate the quantity and amount according to the year-round method. However, if the property stock market price is lower than acquisition costs, the market price is alternative by the financial status table value so there is no loss on valuation of assets in stock.