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
Statement of cash flow
Statement of cash flow report cash receipts,
cash payments and financing activities during a period.
Statement of cash flow classifies cash receipt and cash payments as operating, investing and financing activities
1. operating activities
2. investing activities
3. financing activities
Classification of Typical Inflows and Outflows
Operating activitie
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
method, relative valuation method, contingent claim method.
()을 이용한 가치평가법의 세가지로 나누어 볼 수 있다.
1. discount method : it is a way to measure company’s value by estimating future dividend and present value. It is separated to two parts depending which one is discounted. One is dividend
discount model and the other is discounted cashflow method:DCF)이 중
cash flows, the amount of cash inflows from operating activity in 2009 is 489,868,592,842.
Despite the fact that Korean Airlines experienced net loss in 2009, the company managed to generate a positive cash inflow from operating activities. Also, Korean Airlines shows larger amount of cash inflows from operating activities in 2009 compared to the last year’s poor performance.
(The amount