Table of contents Introduction 2 ROI and EVA® as Performance measures and their effects on managerial behaviour 2 Conclusion 4 Transfer pricing 5 Market-based Transfer Pricing 5 Full Cost Transfer Pricing 6 Cost-plus a mark-up transfer Pricing 6 Negotiated Transfer Pricing 7 References 8 Bibliography 8 Introduction “Managing for value has become the mantra of today’s executives as the reality of competitive environments force businesses to focus on improving profitability
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liquid or gas. E) can be a solid‚ liquid‚ or gas. 8) What is the concentration‚ in mass percent (m/m)‚ of a solution prepared from 40.0 g NaCl and 160.0 g of water? A) 33.3% (m/m) B) 20.0% (m/m) C) 0.250% (m/m) D) 40.0% (m/m) E) 3.00% (m/m) 9) What is the new mass/volume percent (m/v) of a KOH solution that is prepared by diluting 320 mL of a 6.0% (m/v) KOH solution to 960 mL? A) 6.0% (m/v) B) 1.0% (m/v) C) 18% (m/v) D) 2.0% (m/v) E) 12%
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85 and an increase in total fixed cost to $ 3‚600‚000. The company has decided to raise the average fare to $ 205. If the tax rate is 30 percent‚ how many passengers per month are needed to generate an after-tax profit of $ 750‚000? Unit CM = 205 – 85= 120 after-tax profit = 750‚000/(1-.30)= 750‚000/.70= 1071428.57 205X – 3‚600‚000 – 85X = 1‚071‚428.57 (1071428.6+3600)/ (205-85)=8959 passengers F) Springfield Express is considering offering a
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John Yocum ACCT4421 v1.1 (section 1) Module 1 E 1-1 1 a 2 c 3 d 4 c 5 b 6 c 7 d 8 a 9 b 10 c P 1-1 a. Wages Interest Add Equip 6‚000‚000 500‚000 900‚000 7‚400‚000 b. Wages Interest 6‚000‚000 500‚000 6‚500‚000 c. Bonds Wages Interest 6‚000‚000 500‚000 10‚000‚000 16‚500‚000 E 1-2 b b d b b c c b a b d. The cash basis of accounting requires the company to expense the entire $10 million of equipment in year ten. The taxpayers of the tenth year incur the entire expense rather than depreciating $1 million
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Unit 9 assignment - Zoe Turan (P1) In this part of this assignment I will be Explaining‚ values and planning when organising holistic planning for service users. I will be reviewing the benefit to individuals and professional staff‚ of taking holistic approach to planning support‚ to do this I will be using to case studies. My first case study is about Sam‚ a 74 year old widower who is a strict vegetarian and a diabetic. He had a stroke two days ago and is leaving hospital at the end of the week
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CHAPTER 10 QUIZ 1. A mixed cost function has a constant component of $20‚000. If the total cost is $60‚000 and the independent variable has the value 200‚ what is the value of the slope coefficient? a. $200 b. $400 c. $600 d. $40‚000 2. [CMA Adapted] Of the following methods‚ the one that would not be appropriate for analyzing how a specific cost behaves is a. the scattergraph method. b. the industrial engineering approach. c. linear programming. d. statistical regression analysis.
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Question One: Definition of Income: Refers to amounts received or receivable. I.e. Earned conducting business and club income. E.g. Membership fees‚ sale of refreshments‚ donations‚ etc. Not sale of assets. Gain to club. Increase surplus. Answer: -membership fees -entrance fees -sale of refreshments -sale of uniforms Question Two: Definition of Expenditure: Refers to the amounts paid or payable. Normally incurred
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Questions 1. Which of the following statements about managerial accountants is false? A. Managerial accountants more and more are considered "business partners." B. Managerial accountants often are part of cross-functional teams. C. An increasing number of organizations are segregating managerial accountants in separate managerial-accounting departments. D. In a number of companies‚ managerial accountants make significant business decisions and resolve
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Accumulation in a Batch Production Environment ANSWERS TO REVIEW QUESTIONS 3-1 (a) Use in financial accounting: In financial accounting‚ product costs are needed to determine the value of inventory on the balance sheet and to compute the cost-of-goods-sold expense on the income statement. b) Use in managerial accounting: In managerial accounting‚ product costs are needed for planning‚ for cost control‚ and for decision making. c) Use in cost management: In order to manage‚ control
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John Martin August 2‚ 2011 Accounting 521 Term Project Management Accounting in an Amoeba Management Profit Center Setting Introduction A profit center is a when a responsibility center’s performance is measured in terms of a profit. Both departmental revenue and costs are accounted for. The resulting profit (or loss) directly affects the bottom line of a company’s overall financial performance. Any department‚ division‚ business unit‚ etc. within an organization’s structure can be designated‚ structured
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