to get a concise understanding of where problems are within the company’s operations the following factors were considered and examined: the annual percentage change in net income per common share diluted‚ net income/net revenues‚ the major income statement accounts to net revenues‚ return on stockholders? In order for Sun Microsystems to see a greater return in its bottom line assets it must consider an alternative approach of operating its organization. The following is a comprehensive view of the
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companies that specialize in a variety of services. • There is a large pool of actors and experienced directors to choose from in the market. Competitors’ Rivalry: High • There is a large number of production companies in the market that compete for revenue. • There is no loyalty from broadcasting companies. • There are no switching costs. Threats of New Entrants: High • With high usage of outsourced suppliers it is easy for them to start up enter
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Administrative expense Officers’ salaries $4‚900 Depreciation of office furniture and equipment 3‚960 Cost of goods sold 63‚570 Rent revenue 17‚230 Selling expense Transportation-out 2‚690 Sales commissions 7‚980 Depreciation of sales equipment 6‚480 Sales revenue 96‚500 Income tax expense 7‚580 Interest expense 1‚860 Instructions (a)Prepare an income statement for the year 2012 using
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recognize revenue at the point of sale based upon the time of shipment because the books are sold f.o.b. shipping point. Because of the return policy one might argue in favor of the cash collection basis. Because the returns can be estimated‚ one could argue for shipping point less estimated returns. (b) Based on the available information and lack of any information indicating that any of the criteria in FASB Statement No. 48 were not met‚ the correct treatment is to report revenue at the time
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GP subtotal) 2 REVENUE 21/5/2013 Profit = Income – Expenses “Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity‚ other than those relating to contributions from equity participants” Income includes Revenue and Gains Kumail Rizvi‚ PhD‚ CFA‚ FRM 3 IASB‚ IAS NO. 18‚ REVENUE Conditions for recognizing revenue 21/5/2013
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intrusion detection and prevention (IDP)‚ and virtual private network (VPN) solutions‚ reached $7.4 billion in 2011. UTM revenue saw the strongest growth at 17.4% and reached $2.2 billion. The IDP market saw more moderate growth at 4.5%‚ reaching $1.9 billion. The firewall segment remained the largest component of the market at $2.4 billion but grew only a modest 2.9% over 2010. Revenue from standalone VPN solutions fell 5.3% to $0.9 billion. IDC expects the firewall and VPN segments to remain fairly
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boosting ROE is to repurchase shares of stock‚ which has the effect of reducing shareholders’ equity investment in the company (the denominator in the ROE calculation). Operating profit margin is defined as operating profits divided by net revenues (where net revenues represent the dollars received from camera sales‚ after exchange rate adjustments and any promotional discounts). A higher operating profit margin (shown on p. 6 of the GSR) is a sign of competitive strength and cost competitiveness. The
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markets from the effects of war and terrorist activities could adversely affect ability to obtain production supplies or sell chicken products. Financial Statement Accounts/Disclosures that could be affected: Going concern disclosure‚ cost of sales‚ revenue‚ inventory The company may not be able to continue as a going concern or may have to pay more to produce poultry or not be able to obtain supplies
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new standard. E 4-4 a) Multiple-Step Webster Company Income Statement For the Year Ended December 31‚ 2012 [In thousands‚ except Earnings Per Share] Sale Revenues……………………………………………………………….....$96‚500 Cost of Goods Sold……………………………………………..…………….…63‚570 Gross Profit…………………………………………………………………...…32‚930 Operating Expenses Selling Expenses Sales Commission..............................$7‚980 Depreciation
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BAUMOL’S MODEL OF SALES REVENUE MAXIMISATION Maximising sales revenue is an alternative to profit maximisation and occurs when the marginal revenue‚ MR‚ from selling an extra unit is zero. Revenue maximisation graph (ref: The condition for revenue maximisation is‚ therefore‚ to produce up to the point where MR = 0 SALES MAXIMISATION Sales maximisation is another possible goal and occurs when the firm sells as much as possible without making a loss. Not-for-profit organisations
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