E. Check the main accounting policies of NHN. Choose one interesting/doubtful accounting policy. Then, comment on the chosen accounting policy. More specifically, is it too aggressive, too conservative or reasonable in terms of the effects on the related accounting information, such as net income, ending balance of account receivable, etc.?
(1) revaluation of fixed assets
[as of 30.9.2009]
Evaluate Conaway’s decision to use i2 software to improve Kmart’s supply chain management.
※ K-Mart는 상품을 공급하는 사업이므로 물류를 공급하는 Supply Chain Management가 매우 중요하다. I2 소프트웨어를 도입하기 전 K-Mart는 Supply Chain Management 시스템에 많은 문제점들을 안고 있었다. 비효율적인 유통구조로 인해 배송 추
1. Evaluate Kmart using the value chain and competitive force model. What was Kmart’s business model and business strategy?
가치사슬 모형은 시장경쟁 구조 하에서 기업들이 경쟁우위의 원천을 찾고 이를 실행하는데 필요한 전략을 모색하기 위한 방안이자 기업 활동을 평가하는 유용한 도구이다. 경쟁우위를 획득하기 위해 기
Criteria of Evaluation
Evaluation through the system
Indexed numbers
Degree of situation
A: little or no adverse effects
B: pull out is advisable
C: pull out seems to be imperative
Revenue
A: decrease of less than 5% expected
B: decrease of 5~10% expected
C: decrease of 15~20% expected
Brand
A: little or no adverse effect on brand image
B: global brand may be lightly hindered, lo
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.
Evaluation
In 2009, Moorim SP reported total sales of KRW 138 billion and net income of KRW 16.7 billion. Overall, the company’s income statement improved with sales increasing 2.79 percent and a turnover profit from net loss of KRW 7.3 billion in the previous year. One of the notable changes in Moorim SP’s balance sheet is its decrease in asset to equity ratio. From 2004 to 2009, while To
Evaluating the Financial Ratio
1. Short-term solvency ratios
구 분
산 식
Digital-cube
Cowon
2006
2007
2006
2007
Current
Ratio
C/A÷C/L
1.9690
1.3070
1.4396
1.9525
Quick
Ratio
(C/A-Inv.)÷C/L
1.5498
0.9711
0.6958
1.0951
1) Current ratio
Current ratio is an indication of a company's ability to meet short-term debt obligations; the higher the ratio, the more liq
than the KRW 7.04 trillion in 2007.
Question C. Evaluate the liquidity
1) current ratio
The current ratio is a financial ratio that measures whether or not a firm has enough resources to pay its debts over the next 12 months. The resources must belong to current assets. We can evaluate the higher current ratio companies have the stronger ability to repay back the debts they have.
different products. This is a third step, Evaluation of alternatives.
Finally, 은주 choose one of alternatives, it is best for her. It is product choice.
The consumer decision making process is not finished yet. The last step is postpurchase evaluation. It means that she is finally thinking whether her decision is good or not.
So, Marketers should make a strategy fitted to each step.