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
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
income countries. At the same time cardiovascular deaths and disease have increased at an astonishingly fast rate in low- and middle-income countries. There are various kinds of heat disease like coronary heart disease, cardiomyopathy, hypertensive heart disease, and so on.
1.2 The principle of detecting method using cardiac marker
The principle of detecting method is simple. when the heart m
2. Eight methods to financial ratios
(1) ROA
The return on assets (ROA) percentage shows how profitable a company's assets are in generating revenue.
ROA can be computed as:
ROA = Net Income + Interest Expense - Interest Tax savings / Average Total Assets
① Korean air
Korean Air
04
05
06
ROA
3.74%
1.47%
2.82%
Net income is increased 180 billion won compare to last year
method and even specific numbers, we tried to find what the company has done. The order of content follows this. First of all, we will introduce what this company is doing and what kinds of department they have. And then we will check evaluate the performance and liquidity. In an addition, we will talk about what kind of meaning the meaning of cash flow statement has with the income statement and
method.
1. Revenue Recognition
KAL recognizes the transport-revenue when it completes the performance of a service to passengers. For 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 a
M&A 목표기업의 가치는 단순히 금전적으로 평가하기 어렵고, 인수경합가능성, 인수후에 예상되는 시너지 효과, 노동, 경영, 정부문제까지 포함한 위험관리등이 종합적으로 고려되어야 한다. 또한 목표기업에 대한 사전조사시에는 영업상 측면과 법률적 측면에서 종합적인 검토가 필요하다.
M&A를 위
method of separation is that the main office continues to exist and it has 100% equity of NHN business platform corporation which is made newly. This is one of the simple, physical methods. Decision about this separation is decided by determination of stockholders meeting in march 31, 2009 and the date of separation is may 1, 2009. NHN platform corporation's object is online advertisement and ope
method; not applying in financial accounting standards.)
▶When - The case that could assume a conclusion of construction contract in financial accounting standards.
▶Condition – The contract revenue and cost price related in construction contract are recognized by progress rate of present contract activity in the end of reporting period.
▶Types – 3 methods.
1. The cost price
Ⅰ. 기업경쟁력평가
1. 핵심성공요인들과 성과측정치들에 의한 경쟁력 평가의 실무적 문제점
기업의 경쟁력을 평가함에 있어서 그 기업의 핵심성공요인들과 성과측정치들을 연결시키는 필요성에 대해서는 널리 인식되고 있다. 관리회계와 전략회계 분야의 많은 연구에서는 많은 의사결정분야에