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Budgets are an important cost control tool. Actual results are compared with budgets and differences are investigated and analyzed. This process may result in corrective action to restore progress toward budgeted objectives. If the operating environment has changed the investigation and analysis may lead to budget revisions. Budget reports are some...

Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 776 | Lượt tải: 0

Most large companies have a standing budget committee that is responsible for budgeting policies and for coordinating the efforts of all participants in the budgeting process. Most budgets should be developed by a bottom-up process, but the budgeting system requires central guidance. The budget committee provides this guidance. It is made up of dep...

55 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 630 | Lượt tải: 0

Planning a company’s future activities and events is crucial to successful management. One of the first steps in planning is to predict the volume of activity, the costs to be incurred, sales to be made, and profit to be earned. An important tool in such planning is cost-volume-profit (CVP) analysis, which helps managers predict how changes in cost...

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Process operations involve the mass production of similar products in a continuous flow of sequential processes. A key feature of process operations is the high level of standardization needed if the system is to produce large volumes of products. Thus, process operations use a standardized process to make similar products; job order operations use...

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The two basic types of cost accounting systems are job order costing and process costing. Many companies produce products individually designed to meet the needs of a specific customer. Each customized product is manufactured separately and its production is called job order production. Process operations, also called process manufacturing o...

Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 592 | Lượt tải: 0

Managerial accounting is an activity that provides financial and nonfinancial information to an organization’s managers. Managers include, for example, employees in charge of a company’s divisions; the heads of marketing, information technology, and human resources; and top-level managers such as the chief executive officer (CEO) and chief financia...

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Financial statement analysis applies analytical tools to general-purpose financial statements and related data for making business decisions. It involves transforming accounting data into more useful information. Financial statement analysis reduces our reliance on hunches, guesses, and intuition as well as our uncertainty in decision making. It do...

54 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 672 | Lượt tải: 0

The purpose of the statement of cash flows is to report cash receipts (inflows) and cash payments (outflows) during a period. This includes separately identifying the cash flows related to operating, investing, and financing activities. It is the detailed disclosure of individual sources and uses of cash that makes this statement useful to users. I...

58 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 635 | Lượt tải: 0

Companies make investments for at least three reasons. First, companies transfer excess cash into investments to produce higher income. Second, some entities, such as mutual funds and pension funds, are set up to produce income from investments. Third, companies make investments for strategic reasons. Examples are investments in competitors, suppli...

61 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 576 | Lượt tải: 0

Bonds are securities that can be purchased or sold in the securities markets. They have a market value which is expressed as a percent of their par value. The closing price indicates that the IBM stock is being sold at 121.18% of face value.

70 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 582 | Lượt tải: 0