from affiliate 159 48 1 1 2
gross profit 2 161 219 93 53
As you can see above, loss from affiliate in 2009 increased a lot compare to 2008. It means that there is insufficient information to evaluate operating performance just by income statements. Thus investigation of cash flow statements is needed. Further analysis regarding cash flow statement will be dealt in problem D.
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 sets up the allowance for bad debts to its receivables by estimating the probability of future bad debts at
To analyze ZARA supply chain, it is interesting to look closely at the product design, inventory management, evaluation of suppliers and vendors, logistics management, material management, time scheduling, information systems which are the main contributors in allowing Zara to offer cutting edge fashion at affordable prices.
It is also interesting to consider other key performance indicators of
정보전략계획(ISP)란 정보 시스템 구축의 시작인 계획 단계이다. 자세히 설명하면, 기업이 수립한 계획과 중장기 경영전략에 기반해서 사업 진행에 요구되는 총체적 정보 체계를 보여주고 추후 통합 ㆍ단위 체계의 개발을 통제ㆍ계획 해서, 경영 요구에 따른 정보 기술 체계를 만들어가는 과정이다.
I
information about project performing in the museum, exhibition complex, and museum building. A WORD FROM THE DIRECTORS provides interview with the director, GOROD.
1.2. About the Hermitage Museum
Museum's official name is Federal Cultural Institution "The State Hermitage". Legal address is Dvortsovaya Naberezhnaya, 34 190000 St Petersburg, Russia. The number of visitors in 2011 is total 2,87