Basic information of Thailand
GDP 2010
- Total $539.871 billion
- Per capita $8,478.67
GDP - composition by sector :
-agriculture: 11.6% industry: 43.3% services: 45.1% (2009 est.)
Population
- 2010 estimate 65,998,436 (est. July 2010) (20th)
-Labor force : 38.43 million (2009 est.)
-Unemployment rate : 1.5% (2009 est.)
-Population below p
Indirect competitors : 서점, 인쇄, 출판업자 등등
인쇄 책 시장은 아이리버의 전자책 단말기인 스토리의 직접적인 경쟁자는 아니지만, 소비 자들에게 독서라는 가치를 제공한다는 점에서 중요한 경쟁자들이다. 현재 대부분의 독서가 이들 경쟁자의 서비스에 의해 이루어진다는 점에서, 이들의 소비자를
costs may exceed forecasts, gross margins and operating results may suffer and competitive position could be damaged.
- Controlling activities: Difficult to reduce by controlling activities. Blue Nile can make a contract that promises stable supply of diamonds and fine jewelry, but it will be difficult.
(2) Online distribution
- Risk : Purchasers of diamonds and fine jewelry may not choose
Ⅰ. 산업교육프로그램의 효과측정
1. 비용-회계적 방법(Cost-accounting Method)
SDy 추정을 위하여 최초로 사용된 방법으로서, 회계적 이론에 근거하여 각 종업원의 직무수행의 금전적 가치를 평가하고 그러한 값들로부터 표준편차를 계산하여 SDy 추정치로 사용하였다. 주로 회계사들에 의해 이루어진 이
cost trap)
● 과거에 내린 결정이 잘못된 것임을 알면서도 그것을 인정하지 않고 오히려 합리화시키려는 과정에서 또 다른 잘못된 의사결정을 내리는 경향.
※ 매몰비용(Sunk-cost) : 과거의 의사결정에 의해 발생된 것으로, 현재의 의사결정으로 되돌릴 수 없는 비용
⇒ 이러한 오류를 줄이기 위해 초기
rategic management accounting helps managers make choices through information support.
SMA is concerned with the implementation of chosen strategies setting up control systems that drive through the chosen strategies. For example, if a company wishes to pursue a low cost strategy then traditional budgetary control may help implementation. However, few companies compete on price alone so
CASE 4
Part 1:
A. Describe the cost flow assumptions used in average cost, FIFO and LIFO methods of inventory valuation.
-The average cost method assumes cost of goods sold and ending inventory consist of a mixture of all the goods available for sale. The average unit cost applied to goods sold or to ending inventory is not simply an average of the various unit costs of purchases during the pe
product. Therefore, an increase in
currency rate is ( ) for an
exporter
When currency rate goes down, the
price for imported semiconductors
goes ( ) from 7,500 Won to
( ) Won. This ( ) the
cost for buying semiconductors.
Therefore, an increase in currency rate is ( ) for an importer.
rategic Alliance with Neo-Japan Steel
The two companies agree with strategic alliance expanding by making following: mutual transfer of SLAB and RHF, Reuse co-work business, and expanding of capital alliance. The supporting in SLAB and RHF technologies help the POSCO use more effectively their facilitates, also reuse co-work business reduce the cost of threshold and cope together to solve the