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 amount of bad debts during the period is determined, and this
of the bad condition of distribution network. => keep many customers as patron.
Each piece-centered sales: Because of the shopping patterns of Chinese who walk or ride bicycles, purchasing amount is so small.
Providing working environment differentiated by Chinese company.
- Adopting an advanced training program to China.
- Increasing local R&D investment and strengtheni
of a fast food restaurant considerably associates with the determinant of obesity
Based on 2010, domestic fast food restaurants of Lotteria, McDonalds, Burger King, and KFC, respectively marked annual sales revenue of 10%. The factors that led to a success were that the industries applied providing low price with high quality food. McDonalds applied a lunch set menus that costs 3,000 Won and Bu
sale prices for six years. Fair Trade Commission started investigation because the domestic LPG prices remained high despite of stabilized international price. It is revealed that LPG supply companies determined LPG sales price many times through the exchange of information and contact. Also, LPG suppliers established and enforced various ways to shirk competition and maintain price at a high lev
of 2007. Related, the cash flow has decreased at 2008 and increased at 2009 reversely. It can be easily explained by the fact that when there is an increase in receivable, it means the sale is made with a promise to pay in the future. Thus, in the statement of cash flows, it is shown as a decrease, because the cash is not actually .
Chapter 5: ROE Profit Driver Analysis
2006