The University of Business and International Studies Geneva‚ Switzerland. COURSE TITLE: ACCOUNTING FOR DECISION MAKING Student : NGUYEN THANH DAM COURSE CODE: Accounting for decision making – final assigment Lecturer: Pham Quang Huy Page 1 ACCT 601 UBIS INTAKE 2012 - 2013 The University of Business and International Studies Geneva‚ Switzerland. PROBLEM Part 1: Optional Section In this part‚ the learners have to choose four of eight questions for answering. If you give
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Abstract. That sunk costs are not relevant to rational decision-making is often presented as one of the basic principles of economics. When people are influenced by sunk costs in their decision-making‚ they are said to be committing the “sunk cost fallacy.” Contrary to conventional wisdom‚ we argue that‚ in a broad range of situations‚ it is rational for people to condition behavior on sunk costs‚ because of informational content‚ reputational concerns‚ or financial and time constraints. Once
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Considering an IPO? The costs of going and being public may surprise you September 2012 A publication from PwC’s Deals practice Table of contents The heart of the matter 1 Embarking upon the IPO process requires insight into the costs An in-depth discussion 4 The initial public offering Cost of going public Cost of being public 5 12 What this means for your business 27 Assess the readiness of your organization for an IPO to appropriately stage the costs incurred and to minimize
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there are many decisions which have to be made. One such decision opportunity arose about one week ago. The question was what to do with a major cable which is in the way of a guard rail that the Department of Transportation is installing. In this paper‚ the decision on what to do with this cable will be solved using a decision tree. The discussion will include the major factors involved in making the decision and also show how the final decision was made. Decision tree The decision tree is an effective
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The Cost For Pursuing In Higher Education College isn’t for everybody. For those who have already completed and graduated from high school‚ one of the major decisions that they will have to make in life is to whether continue on and pursue a higher education‚ which means going to a college or university‚ or to just go straight into the working force and start working. After high school‚ there are actually numerous of things a person can do. Different people will have different choices of their own
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Cost of Quality (COQ) "The cost of quality." It’s a term that’s widely used – and widely misunderstood. The "cost of quality" isn’t the price of creating a quality product or service. It’s the cost of NOT creating a quality product or service. Every time work is redone‚ the cost of quality increases. Obvious examples include: The reworking of a manufactured item. The retesting of an assembly. The rebuilding of a tool. The correction of a bank statement. The reworking of a service‚ such as
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Events such as the Korean War‚ the Berlin Blockade‚ the Rosenberg Trials‚ and McCarthy´s all increased the Red Scare‚ therefore limiting American Opportunity through fear. The first event to increase the Red Scare‚ and limit American Opportunity was the Korean War. The Korean War started June 25th 1950‚ when north Korean soldiers invaded the south Korean territory‚ it was a civil war in Korea‚ that had started because the nation could not decide whether to be a communist country or not. dividing
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COST ACCOUNTING: A BRANCH OF ACCONTING THE PRINCIPAL PURPOSE OF WHCH IS TO DTERMINE THE COST OF A SINGLE UNIT OR SERVICES (FOR STOCK VALUATION‚COST PLANNING AND CONTROL AND PROFIT REPORTING PURPOSE) . OR A BRANCH OF ACCOUNTING THAT DEALS WITH THE ACCUMULATION AND ANALYSIS OF COST INFORMATION FOR INTERNAL USE TO AID MAMNAGEMENT IN PLANNING‚ CONTROL AND DECISION MAKING
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What’s your real cost of capital? By James J. McNulty‚ Tony D. Yeh‚ William s. Schulze‚ and Michael H. Lubatkin Harvard Business Review‚ October 2002 Issue of the article: valuing investment projects Number of pages: 12 Daniel Miravet Campos Part 1. Executive summary This article is fundamentally based on the exposition of a new method to calculate the cost of capital for a company (MCPM)‚ to meet the inefficiencies of the current one (CAPM). In valuing any investment project or
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Chapter 8 The Cost of Capital 236 CHAPTER 8—THE COST OF CAPITAL TRUE/FALSE 1. Capital refers to items on the right-hand side of a firm’s balance sheet. 2. The component costs of capital are market-determined variables in as much as they are based on investors’ required returns. 3. The cost of debt is equal to one minus the marginal tax rate multiplied by the coupon rate on outstanding debt. 4. The cost of issuing preferred stock by a corporation must be adjusted to an after-tax
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