Second quarter of every year’s cost is the lowest in year; this is because in these quarters, they produced summer clothes. Because raw materials of summer clothes are cheaper than that of fall or winter, the costs are lower in this quarter. This means that investing A&F in summer has more advantage than investing in fall or winter.
3) Inventory
For clothing company, increasing invento
(International Convergence of Capital Measurement and Capital Standard)”를 발표
ㅇ BIS는 은행경영의 가장 중요한 리스크가 신용리스크(credit risk)라고 규정하고 기타 리스크(other risks)로서 투자리스크(investment risk), 이자율리스크(interest rate risk), 환리스크(exchang rate risk), 자산집중리스크(concentration risk) 등을 열거함
risk of overcapacity and risk of default will bear watching in 2010
Default risk will continue to bear watching in some sectors, particularly low value-added sectors (textiles, shoes, toys) and sectors grappling with overcapacity (automotives, construction, steel), with the government working to move the economy up market. And with the stimulus program spurring investment, the risk of overcapac