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
☺ The most critical financial component of working capital
☺ The franchisee should seek to minimize the risk of running out of cash
☺ The franchised business must ensure that bills due (accounts receivable) are collected in a timely manner
☺ The franchise owner may develop policies and practices
☺ Another way to significantly reduce working capital requ
which may incur from threats and weaknesses of KEPCO.
4. Current Balanced Scorecard
4.1 Mission & Strategy
Since the purpose and objective of this project is to establish new innovative balanced scorecard, it is inevitable to identify KEPCO’s overall mission, vision and other relative matters such as action plans or strategic objectives. In fact, four perspectives of balanced score
methods. They earn human resources by company internal market. And the method, also called Talent Spotting, makes recruitment more easily. In sum, Talent Spotting is career discussion within employee and his superior. Homeplus define superior as the person who is in most appropriate place to assess the specific employee. And, by this discussion, superior can catch employee’s attribute and chara
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 operation/business platform and infra section. Accordingly, because of this objects, equity method stocks in balance sheet increase sharply.
As we can see from the table above, the
methods that are used to estimate bad debts: the percentage of credit sales method and the percentage of account receivables method. The first method estimates the amount of bad debts during the period as a certain percentage of credit sales, and the second one estimates by targeting the ending balance of bad debts as a certain percentage of total account receivables. By these estimations, the am
Balance Sheet Analysis we choose ‘Flight equipment’, ‘Air traffic liability’, and ‘Accumulated deficit’. Lastly, we went further on ‘Current Ratio’, ‘ROA’, and ‘Debt to asset’ among 5 Ratio analysis and recommended for these two companies.
1. Wage Expense
2. Passenger Revenue
3. Fuel Expense
<Balance Sheet>
1. Flight Equipment
2. Air Traffic Lia
Ⅰ. Introduction : What is Farmland reverse mortgage(FRM)?
Farmland reverse mortgage is a system that guarantees stable life for aged farmers. The government lends aged farmers money in security for their own farmland. This system helps farmer who lack money for old age by securitizing farmland fund. Furthermore, FRM aims to strengthen the farming social safety net. These are purpose of the
1, Fan culture of idol singers
1) Overall fan culture of idol singer in Korea
Korean idol culture is shorter than Japanese idol culture. In Japan, idol singer existed in 1960s, so idol fandom and fan culture of idol are set in Japan. But in Korea, H.O.T. who is made by SM Entertainment in 1990s is representative idol singer. They had got a lot of popularity from teenagers and contributed g
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