개념
포워더가 송화인으로부터 운송 의뢰 받은 LCL화물이 FCL화물로 혼재하기에 부족한 경우 동일 목적지의 LCL화물을 보유하고 있는 다른 포워더에게 연합혼재를 의뢰하여 FCL화물로 만들어 운송하는 형태.
업무의 처리절차
동 지역 포워더에 혼재 의뢰(closing time1~2일전) 목적화물을 CFS로 이
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CAF(Currency Adjustment Factor) 통화할증료
- 정기선사나 정기선 운임동맹에 의하여 부과되는 Surcharge의 일종이다. 선박회사의 Tariff에 규정된 통화로 환전할 때 발생할 수 있는 불이익을 보충하며 선박회사의 수익을 보장하기 위하여 부과한다. CAF는 기본 운임률에 일정한 Percentage로서 부과된
common depending on how LVMH defines its business segments.
- Advertising cost for every operation region
Under the current segmentation, the advertisement cost for each business category in LVMH enterprise is traceable fixed cost. For example, each business segment makes its own advertisements such as picture and video and posts them on magazine, newspaper and so on. However, since LVMH u
SECTION A: FINANCIAL ANALYSIS
1. Common Size (i) Income Statements and (ii) Balance Sheets
Income Statement - Common Size
AMR Corp Korean Air AMR Corp Korean Air
2007 2007 2006 2006
Revenues 100.0% 100.0% 100.0% 100.0%
Operating Expenses 95.8% 92.8% 95.3% 93.8%
Operating Income 4.2% 7.2% 4.7% 6.2%
Other Income(Expense) -2.0% -6.2% -3.7% -0.1%
Income before Income Taxes 2.2% 1.0%
Airport management, in common with others involved in the operation of elements of the civil air transportation system, are required to take measures that will provide a high level of protection of buildings and equipment (including aircraft), in addition to ensuring the safety and personal security of passengers and staff using the system. This must be done in manner that disturbs the normal ope
Common size income statements
(%) 2009 2008 2007 2006 2005
sales 100 100 100 100 100
gross profit 0 7 17 10 8
operating income -4 3 11 5 4
income before income tax -10 1 9 4 4
net income -8 1 7 1 0
As we can see from the common size income statements, by something, gross profits have been affected a lot. So we look into gross profits in detail.
(4) Gross Profit in detail
(b
I. Introduction
1. Purpose of the Project
The purpose of this our group was to analyze two similar hospitality companies by using tools learned in accounting class. Based on annual reports of two companies, our group members learned how the terms learned in class is actually used in the report. We hope to understand how certain variation affects accounting items and identify why certain does
common-size income statements (Unit : Won)
When you see I/S of Shinsegae from 2005 to 2008, some parts are remarkable. For example, Sales Revenue, Gross Profit or Loss, Operating Income or Loss, Income Loss Before Income Taxes Expenses and Net income or Loss has increased steadily since 2005. So this company can be said had been good at management.
Nowadays, global economic crisis is
sales, on average, that represents profit. SK Energy’s profit margin in 2008 is 1.94%.
6) Fixed Asset Turnover Ratio
Fixed asset turnover ratio measures operating efficiency comparing sales volume with a company’s investment in fixed assets. SK Energy’s fixed asset turnover ratio is 2.39. In 2008, SK Energy was able to generate 2,390 won in revenue for each 1,000 won invested in asset.
설명과 그에 따라 XML에 대한 높은 수준의 신뢰 서비스를 제공하기 위한 표준적인 기반을 어떻게 구축하는 가에 대한 구현 사례를 분석하고 있다. 본 논문은 XKMS 관련 요소 기술인 X-KISS와 X-KRSS의 프로토콜을 분석하고, 이러한 서비스의 적용사례로서 X-BULK의 XKMS Bulk Operation을 분석함을 그 범위로 한다.