the contract of service provision, revenues are recognized according to the progress standards. A progress ratio is calculated by the percentage of real-accumulated-accrual costs to the total expected costs.
2. Allowance for Doubtful Debts
KAL sets up the allowance for bad debts to its receivables by estimating the probability of future bad debts at the time of the closing the journal entry.
Why do we select
the furniture industry?
Oligopoly – Easy to compare
Keen Competition +
Good sales record
The biggest
growth rate
The largest
potential return
The change rate in ratios
ROE
Net Profit
Margin
Debt/Equity
Ratio
Inventory
Turnover
EPS
Dividend
Yield
Chart 4. is a graph that shows 7 foreign and domestic oil refining companies's Financial Leverage percentage.
Royal dutch shell and Chevron show more attractive ratios than other companies.
Financial Leverage percentage is related to ROE and ROA, so the graph’s shape is so similar. BP shows very high percentages for 3 years, but it keeps decreasing. And that difference is getting bigger and
ratio than GAP. However the difference between both companies’ Operating Income Margin is decreased apparently in 2008.
(2) Additional Measures of Efficiency
Calculation
Sales / Long Term Assets
Abercrombie 2006 2007 2008
3,318,158 / 1,155,989 3,749,847 / 1,427,343 3,540,276 / 1,763,356
2.87040 2.62715 2.00769
GAP 2006 2007 2008
15,923 / 3,515 15,763 / 3,752 14,526 / 3,559
rationalization of pizza price so that consumers can enjoy
various and delicious pizza without burden. An ultimate goal of Imsil Cheese Pizza is to increase
market share to 10 percent and make sales of growth. And Imsil Cheese Pizza is planning to extend
their market power to China, Southeast Asia as well as Korea pizza market.
2) Current marketing strategy and performance.
Fore
Ratio를 분석한 결과, Inventory Turnover 가 General Motors 가 Daimler Crysler 에 비해 높은 것을 알 수 있다. 이는 각자의 Inventory $1 로 각각 $12.3, $6.9(2003년 기준)의 상품을 창출했다는 것을 의미하므로 G.M 이 Crysler 에 비해 더 효율적인 재고를 관리하고 있음을 뜻한다.
② Financial Ratio 중 Profit Margin
I. Introduction
1. Purpose of the Project
The purpose of this our group was to analyze two similar hospitality companies by using tools learned in accounting class. Based on annual reports of two companies, our group members learned how the terms learned in class is actually used in the report. We hope to understand how certain variation affects accounting items and identify why certain does
ration and US Airways airlines.
AMR Corporation and US Airways are the airlines among ‘Legacy carriers’ of US airlines. Legacy carriers are referring to the airlines which have survived even after the 1978 U.S. Deregulation of Airline Industry. Due to this deregulation, many of U.S. airlines failed to continue their business and faded away and many new airlines as well. Thus 6 surviving air
standard chips", these are produced in huge batches for routine processing purposes.
4.Complex SOC: "System on a Chip" is essentially all about the creation of an integrated circuit chip with an entire system's capability on it.
1-2 Company selection
1. Global semiconductor market
Here we have a graph that shows a ranking of the global semiconductor market in revenue and market share.
T
Ⅰ. Introductions
1.BEXCO
1) Introduce
Bexco is the world-scale exhibition, and convention center that consist of total 92,786㎡, from the basement 1 to the ground 7.
This center is located in #55 APEC-ro, Haeundae-gu, Busan, S.Korea[612-704],
and Connection with transport(airplane, railroad, transportation, and so on.) is good.
According to UIA, Bexco is forth company of the Asia,