estimate of annual cost of producing 10-in. and 12-in. pipe in-house.
Choosing the “most likely figure” seems to be a good and right decision, but actually it is not. It would be simple and easy to calculate but it has problems that it totally ignores other lower-probability cases. The most sales’ case is fine but what if annual sales turn to be the lowest one, 1,350lbs? It could be a ser
costing system finally brought a company ‘losses despite of constant increase in sales.Below part is the detailed explanation of the difference in profitability calculated by the current company’s cost system and the ABC system.
Firstly, the Midwest made a mistake when they calculate delivery expenses. They omitted ‘Truck personnel expenses’ category. They under-estimated their truck d
Examples – 소송, 상품적 결함, 다양한 기술적 혁신과 같은 특정기업에만 존재하는 고유의 위험
요구수익률에 거의 영향을 미치지 못한다.
- 분산투자를 통해 제거 가능하기 때문
예를들어,
위험투자의 주식시장의 가치가 국채를 10% 능가하고 주식의 Beta 계수가 1.25라고 할때
estimated that occurred two days after the festive period by calculating the
maintenance costs and revenue
a) Investment costs & Target figure
25 Students pay equally 30,000won
25 people * 30,000 won = 750,000 won
→ Target price was calculated after Setting as the investment
Collecting the views of staff and other costs resulting
□ Traditional approach to Industrial location (공업지역에 대한 전통적 접근방식)
▶ focused on the proximity of raw materials and markets,
mainly with a view to minimizing transportation cost
(운송비 최소화의 관점에서 원자재와 시장에 대한 접근성에 관심)
□ The integrated feasibility study (통합 타당성 검토)
▶ Technically feasible (기술