1. PER(Price Earning Ratio, 주가수익비율)
PER은 Price Earning Ratio의 약자로 주가수익비율을 의미한다. 주식을 구매할 경우 주식가격이 올라서 얻는 이득, 매년 회사가 주주에게 주는 배당금에 따른 이득이 존재한다. A회사와 B회사가 있다고 가정하자. 두 회사의 주가가 100달러(Pa=Pb=100$)로 같다고 가정할 때 A회
depreciation method.
1. Revenue Recognition
KAL recognizes the transport-revenue when it completes the performance of a service to passengers. For the contract of service provision, revenues are recognized according to the progress standards. A progress ratio is calculated by the percentage of real-accumulated-accrual costs to the total expected costs.
2. Allowance for Doubtful Debts
KAL
51. Celler-Kefauver Antimerger Act : This act, passed in 1950, made it illegal in certain circumstances for a firm to merge with another by purchasing its assets. This strengthened the Clayton Act.
셀러-케파버 반합병법 : 1950년에 통과된 법령으로 특정한 상황에서 한 기업이 다른 기업의 자산을 구매하여 합병 하는 것을 불법으로 만들었다. 이것은
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
situation. In addition to that, the president of one carrier in the States said that a cash flow from its operations won’t meet liquidity needs and that it could run out of cash before year’s end.
Furthermore, FSCs have been spoiled by the increase of fuel cost which takes a big share of their operational cost and the decrease of the number of frequent flyers or long-distance customers.
I. Introduction of the Project
1. The Reasons for Selecting Companies
For this project, after discussion our team has chosen two major airline companies in the United States which are Delta Airlines and Hawaiian Holdings.
Why we selected this industry because it is very interest part for hospitality industry and they are very famous companies in the United States. When we finished final proj
ration and US Airways airlines.
AMR Corporation and US Airways are the airlines among ‘Legacy carriers’ of US airlines. Legacy carriers are referring to the airlines which have survived even after the 1978 U.S. Deregulation of Airline Industry. Due to this deregulation, many of U.S. airlines failed to continue their business and faded away and many new airlines as well. Thus 6 surviving air
I. Introduction
This team project focuses on how financial ratios can be interpreted to judge whether a company’s stock price is overpriced or underpriced, with respect to another’s in the same industry. In order to enhance the predictability of financial statement and information, less dynamic, stable industries were chosen from each country so that there are fewer aberrations. The paper
Ⅰ. 서론
김태성(1998)의 연구는 가치창조경영 관점에서 A 전산기업의 과거경영성과의 분석과 함께 A기업의 시장가치를 나타내는 MVA와 EVA의 상관관계를 실증 분석하여 EVA의 높은 상관관계를 밝히고, A기업의 경영성과 지표로 EVA가 적합하다고 제시 하였다.
James L Dood, Shimin Chen(1996)은 스턴스튜어트사에