making their own
information technology decisions ?
-Should IT infrastructure be centrally controlled and managed?
-What is the relationship between central information systems management
and business unit information systems management?
-How will infrastructure costs be allocated among business units?
Each organization will need to arrive at answers based on its own needs.
Difference between master budget of a merchandiser and a manufacturer are
Merchandiser uses a merchandise purchases budget instead of a production budget
Merchandiser does not use the manufacturing budgets (direct materials, direct labor, and manufacturing overhead)
The merchandise purchases budget shows the estimated cost of goods to be purchased to meet expected sales
cost strategy then traditional budgetary control may help implementation. However, few companies compete on price alone so additional performance measures may be non-financial, such as delivery or queuing time.
In some businesses, strategy is seen as involving organizational learning rather than as a top-down, centralized process. In this business model, management accounting may be use
1. Intro
Open source software literally means that the source code of software is available. Open source software opens its source code to everyone so that it could be used, copied, and distributed with or without any modification and that may be offered either with or without a fee.
The open source community consists of individuals or groups of individuals who contribute to a particular open
2. Vision and Culture
2-1 Vision statement
Shining Stars will provide values based on the ‘shining’idea of students, such as:
- tiny delight experience in daily life
- develop student’s creativity
- reminding the warmth of HGU to various customers
2-2 Culture
Shining Stars는 특정 규칙들을 중심으로 영업 시간내의 활동을 제한하지 않
직원 계획을 위해 근무 작업 기준 사용
우리는 손님에게 주문된 수를 기초로 근무 기준을 평가하기 위해 절차를 토론하고 있다. 이 경우, 근무 생산성을 위해 측정 단위는 제공하는 시간 당 시간이다. 직원 가이드 자체는 작업하는 동안 각 위치를 위해 업무 기준에서 개발되었다. 업무변경시간이 가능
첫 번째 수익사업으로 각 자동차에 부착할 수 있는 운전일지기록기를 선보인다. 운전일지기록기는 각 자동차정비소나, 차량 판매소를 통해 운전자들에게 판매될 것이며 이를 통해 자동차정비소와 차량 판매소와의 협력관계를 구성하고 제품을 구입하는 운전자들로 고객층을 형성한다. 연이어서 각 고
2.3.3 Process Explanation
1) Foolish Model
주어진 raw meterial에서 glucose를 얻는 당화공정과 이후 fermentation을 이용해 ethanol을 얻는 process로 실제의 공정보다 매우 단순화 되어있는 model. ethanol 생성공정을 거치면서 발생한 impurity는 이 모델에 포함된 centrifuge공정에 의해 분리되어 처리된다. foolish model의 output 으로
To our Shareholders, Associates and Customers: Let me begin by expressing how proud I am of everything our Associates have accomplished during the fiscal year ended January 31, 2004. Wal-Mart generated over $256 billion in global revenue, establishing a new record and adding more than $26 billion in sales. Your Company earned almost $9.1 billion in net income and grew earnings per share by over 1