2. By recognizing rentals as equipment sales in the current period, does this increase or decrease Xerox’s sales revenue in the future period?
Since such creative accounting is basically moving up future revenue boost current revenue, Xerox’s revenue in future periods is expected to decrease. If dealt properly, Xerox would have recorded revenue by $10 each month However, if Xerox records it
2. By recognizing rentals as equipment sales in the current period, does this increase or decrease Xerox’s sales revenue in the future period?
Since such creative accounting is basically moving up future revenue boost current revenue, Xerox’s revenue in future periods is expected to decrease. If dealt properly, Xerox would have recorded revenue by $10 each month However, if Xerox records it
practice
1. Pricing practices: 구매 volume과 재고 위험부담 정도에 따라 다른 할인율이 적용되는 yellow, green, blue price로 구성됨
2. inventory practices: 제품의 인기도 정도에 따라 A, B, C, D,W로 구분되며 이러한 ranking 구별은 가격과는 관계없는 distribution channel들이 보유해야 하는 stock의 정도를 정의
3. inventory investm
HR systems and practices of PwC Samil
Founded in 1971, Samil has become number one accounting firm in Korea in terms of the sales, market share and the number of employees (*see the exhibit 1). As being the undisputed leader in the accounting industry, analyzing the HR systems of Samil will give us deep understandings of how accounting firms manage their employees.
PriceWaterhouseCoop