per day, and with average price of the different Donbury bowls, we estimated that their monthly revenue as 12,480,000 Won in 80 dishes and 18,720,000 Won in 120 dishes. There were many Japanese pictures and decorations and many comic books about Japanese food Donburi.
3. Control System
1) Strategic objective
In the beginning period, they wanted to provide Japanese style food to few people
How did POSCO manage to remain this rate of ROA and ROCE?
1) Expanding facilities and increasing investments in mine exploration.
2) Engaging in the rapidly growing Southeast Asia market and also the US market.
3) Strengthening global automotive steel sales and marketing infrastructure.
As a result, in 2008, POSCO accomplished record-setting production of 34.7 million tons and sales of 33
“What you want” is essential
Clear objectives are key
Cross functional team is a necessity
A good contract requires a lot of data
Create a Shared Vision
Include Effective Performance Measures
Use Performance Incentives and Penalties
Establish Clear Communication Mechanisms
Develop a Clear Contingency Plan and Exit Strategy
Manage People Issues
Terms of the Agreement
Minimum S
PER & PBR of DSME
Valuation based on price-earnings multiple
Valuation based on the ratio of
market price to book value of Equity
As you see the table, we can suggest to buy the DSME’s stock because the table shows us this stock is undervalued. But we, the investors have to recognize the limitations of multiple-valuations. If the benchmarks are changed, we can decide in another way from se
Revenue recognition
Most of risk and benefits Transfer to customers
Losing control of goods
Transaction cost and expense Revenue Transaction
Inflow of economical benefits High
Allowance for doubtful debts
Analysis
Revenue receivable
Past allowance ratio
for doubtful debts
Inventory valuation
Perpetual inventor
Part. 1
▪ About Amore pacific
Company Overview of Amore Pacific
Founded in 1945 - The oldest one of cosmetics companies in korea
One of the most beloved cosmetics companies in korean market
1st korean cosmetics company expanding to foreign market
Establish a local subsidiary in about 16 countries
& export and sell its cosmetic in about 50 countries
Main brand - Sulhwasoo, He
1) 디스커버카드사와 모건스탠리의 합병과정
원래 디스커버카드는 모건스탠리의 모회사인 딘위더사의 것이었음. 딘위더는 1924년 샌프란시스코에 설립된 증권사로 한때 미국의 제 2대 증권회사로 성장하였지만, 이후 자본을 공급받기 위해 80년 초에 유통업체인 시어즈와, 97년엔 모건스탠리와 합병함.
I. 서론
세계의 여러 선진국들은 국가경쟁력에 앞서 나가기 위해 교육의 질적인 향상을 꾀하여 정보 지식을 창출하는 고급인재 를 길러내는 교육에 국가의 사활을 걸고 있다. 그러나 지금까지의 우리 나라 학교 교육 과정은 창의적 인재 양성이 아닌 모든 학생에게 똑같은 획일화된 교육과정을 적용
Rationale for the use of such theoretical orientations
CBT includes a variety of approaches and therapeutic systems; some of the most well-known include cognitive therapy, rational motive behavior therapy and multimodal therapy. One etiological theory of depression is Aaron Beck's cognitive theory of depression. His theory states that depressed people think the way they do because their thinking
1. The accountants’ estimates in Exhibit 2 use the “most likely” sales projection in Exhibit 1 for each year. Is this appropriate? Explain.
In Exhibit 1, there are three probability of annual sales; 1,350,000lbs whose probability is 0.1, 1,650,000lbs whose probability is 0.6 and 2,250,000lbs whose probability is 0.3. Among three cases, the accountants use 1,650,000lbs, which is the “mo