Thư viện tài liệu, ebook tổng hợp lớn nhất Việt Nam

Không tuân thủ pháp luật và quy định  Thực hiện sai, bỏ sót, không thực hiện đầy đủ, không kịp thời hoặc không thực hiện pháp luật và các quy định  Không phân biệt vô tình hay cố ý  Dưới danh nghĩa đơn vị hoặc do người đại diện đơn vị thực hiện  Có ảnh hưởng đến báo cáo tài chính

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Some cash flows do not appear on the profit statement in the same period in which they occur Purchase of a depreciable asset is a cash out-flow in the period of purchase, but not an expense of the current period Cash outflows from purchase have no direct tax consequences

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The amount of time it will take for the cash inflows from the project to accumulate to cover the original investment Payback period Initial investment / annual cash flow The simple formula will not work if a project has uneven cash flow patterns Use cumulative cash flows

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Economic model focus on the optimal price and sales quantity that will maximise profit Price elasticity is the impact on price changes on sales volume Cross elasticity is the extent to which a change in a product’s price can affect the demand for a substitute product

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Whether or not to supply a customer with a single, one-off order for goods or services, at a special price Excess capacity Where equipment, labour or other inputs to production that are not being utilised and hence are available for other purposes

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Unit contribution margin The difference between the sales price per unit and variable cost per unit Contribution margin ratio The unit contribution margin divided by the unit sales price The proportion of each sales dollar available to cover fixed costs and earn a profit

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Focused on balancing Ordering costs: the incremental costs of placing an order for inventory Carrying costs: the costs of carrying inventory in stock Shortage costs (or out of stock costs)

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Identification of root-cause cost drivers for the major non-value-added activities Analysis of root-cause cost drivers of value-added activities may also lead to more efficient use of resources Value-added management (or value analysis) The process of targeting and eliminating non-value-added activities

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Wide choice of non-financial measures available Their development can be ad-hoc and undirected Managers must necessarily make trade-offs Some measures lack integrity Some measures not easily translated into financial outcomes

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Residual income = profit - (invested capital x imputed interest rate) Imputed interest charge: based on the required rate of return that the firm expects of its investments, which is based on the organisation’s required rate of return

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