long-term T-bond risk premium as a MRP.
③ Beta
The beta of a firm is determined by three variables: (1)The type of business or business the firm is in (2)the degree of operating leverage in the firm, and (3)the firm’s financial leverage. It is difficult to get information on fixed and variable costs, so we tend to assume that the operating leverage of firms within a business are similar
cost for 11.2hr occurs. Therefore, we need more bins to hold the berries waiting to be dried. In current process we can hold 3200bbls temporarily at max (8bins * @250bbls/hr + 3bins * @400bbls/hr). Nevertheless, the amount of berries waiting to be dried are 6,710bbls ((13,330/11 - 600) * 11). About 3,510bbls are waiting to be unloaded in the truck (6,710bbls - 3200bbls). So, 46.8 trucks are waiti
cost strategy then traditional budgetary control may help implementation. However, few companies compete on price alone so additional performance measures may be non-financial, such as delivery or queuing time.
In some businesses, strategy is seen as involving organizational learning rather than as a top-down, centralized process. In this business model, management accounting may be use
cost for dairy products and gives burden to the consumers. Korea needs to find ways for keeping food security.
Unfortunately, this situation is predicted to continue for a while, as there are several reasons of price rising. Basic reason is unbalance between supply and demand of grain. This paper will find out some reasons of this situation in both supply and demand aspects. Then policy for sta
I. Executive Summary
A. Customer Need
갓 시작한 연인들에게 있어서, 혹은 누군가의 연인이 되기 위한 준비 과정에 있는 사람들이 자기가 사랑하는 사람을 만날 때의 고민은 ‘어떻게 상대방을 기쁘게 만들 수 있을까?’ 에 대한 것이 대부분일 것이다. 사랑하는 사람을 기쁘게 만들어 주기 위해서 멋진 데이트