Cost – Benefit – Risk Analysis Cost START UP COST Joint venture investment Expatriate employee (managers) Employee insurance Employee benefit Employee allowance Land purchase/Renting expenses Showrooms Parking lot (if need) Labor cost Expatriate employee (managers) Local employees Employee insurance Employee benefit Employee allowance Space requirements Air-conditioner Total seats Decorations Tableware
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Cost‚ Volume‚ and Profit Formulas Heather Jauregui University of Phoenix of Axia College “The Cost-volume-profit (CVP) analysis is the study of the effects of changes in costs and volume on a company’s profits.” (Kimmel‚ P.‚ Weygandt‚ J.‚ & Kieso‚ D. 2003) The analysis is used to maximize efficiency in a business. In order to be effective the CVP analysis has to make several assumptions. These assumptions are that the costs can be fitted into either fixed or variable categories. The
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Financial Performance The table below shows that the analysis of financial ratios. Types of Ratio Sub Ratio Perbadanan Kemajuan Negeri Kedah (PKNK) Syarikat Air Darul Aman (SADA) Liquidity Ratio Current Ratio 2.19 times - Quick Ratio 2.04 times - Cash Ratio 0.343 times - Efficiency Ratio Working Capital RM 189‚278‚871 RM 120‚434‚000 Inventory Turnover 1.3 times - Total Assets Turnover 0.078 times - Profitability Profit Margin 36.8% 7.94% Operating Margin 45.32%
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Cost‚ Volume‚ and Profit Formulas All businesses require becoming profitable or at some point they will fail. Accounting plays an essential role in determining if the company will become successful and continue to do so over time. Using well-defined formulas in order to assess the exact numbers will facilitate the actions a company needs to carry out in order to maintain its goals. The accounting department would look at the cost-volume-profit analysis to concentrate on the different components
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Volume 7 – No. 1 © OECD 2007 Improving Public Sector Efficiency: Challenges and Opportunities by Teresa Curristine‚ Zsuzsanna Lonti and Isabelle Joumard* This article examines key institutional drivers that may contribute to improving public sector efficiency and focuses on one of them in more detail: performance information and its role and use in the budget process (“performance budgeting”). * Teresa Curristine is a Policy Analyst in the Public Governance and Territorial Development Directorate
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The current issue and full text archive of this journal is available at www.emeraldinsight.com/1753-8394.htm IMEFM 2‚4 Customer perception on service quality in retail banking in Middle East: the case of Qatar Mohammed Hossain and Shirley Leo Department of Accounting and Information Systems‚ College of Business and Economics‚ Qatar University‚ Doha‚ Qatar Abstract Purpose – The purpose of this paper is to evaluate the service quality in retail banking in the Middle East in general‚ and
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The cost-benefits of Sarbanes–Oxley Analysis In response to the collapse of a number of high-profile firms since late 2001‚ Congress passed the Sarbanes-Oxley Act in July 2002 to enhance corporate governance and thereby restore public confidence. The Act has introduced significant changes in both management’s reporting responsibilities and the scope and nature of the responsibilities of the auditor. When President Bush signed the Act into law‚ he characterized it as “the most far-reaching reform
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ROLE OF KNOWLEDGE MANAGEMENT IN MANAGEMENT EDUCATION Gajanethi Swathi Kumari Asst.professor Aurora PG College Ramanthapur‚Hyderabad E-mail :swathigagan@gmail.com 9959566029 Knowledge management in education is a monograph that makes eminent sense – a wonderful combination of good intuition‚ practical know-how‚ and a feel for what might be best described as a set of emerging theories focusing on the effective management of knowledge in educational institutions. Along the way
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INTRODUCTION 1. Public enterprises are neither new nor unique to India. In good old days‚ Kautilya in his ‘Arthasastra’ talked of a public sector. A person was made incharge of salt manufacture and fixing its price. Similarily there were people made responsible for mining‚ coinage and gold‚ all in public sector. Nowadays there is hardly any country that is not engaged actively and directly in the management of economic and industrial enterprises. Various names given to these enterprises are ‘Public Sector
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The Stunning Triumph of Cost-Benefit Analysis It is not exactly news that we live in an era of polarized politics. But Republicans and Democrats have come to agree on one issue: the essential need for cost- benefit analysis in the regulatory process. In fact‚ cost-benefit analysis has become part of the informal constitution of the U.S. regulatory state. This is an extraordinary development. To understand the point‚ a little history is in order. When Ronald Reagan became president in 1981‚
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