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
case, we use the US T-bond rate as a risk-free rate.
② Market Risk Premium
The most common approach to estimating the risk premium used in financial asset pricing models is to base them on historical data. When we choose to use historical premium, we had better go back as far as we can. In addition, we must be consistent in the use of the risk free rate and we use the geometric risk premium
case of operating profit portfolio, the petroleum account for 41% and petrochemicals part is 34% of total. And then, lubricants and E&P take 25% of total.
2. The performance of SK energy
To evaluate the performance of SK energy, we analyzed the activity they have done with sales revenue, gross profit, operating profit, and net income for 3years by using income statement. Before we che
NOPLAT의 계산
? 사업의 재무 및 투자활동을 제외한 본연의 영업활동으로부터 발생한 수익으로부터 이와 관련된 비용을 차감한 값(개념)임
? 손익계산서 상의 경상이익과는 이자수익이나 이자비용을 반영하기 전이라는 관점에서 차이가 있고, 영업이익과는 개념적으로 같으나 포함되는 계정과목과 회