IAB LEVEL 3 DIPLOMA IN SMALL BUSINESS FINANCIAL MANAGEMENT VALUE ADDED TAX ASSIGNMENT TASK 1 ITEM NET £ VAT £ TOTAL £ Sales Day Book June 11875.45 2375.09 14250.54 July 10885.25 2177.05 13062.30 August 7215.28 1443.06 8658.34 TOTALS 29975.98 5995.20 35971.18 Sales Returns Day Book June 147.5 29.5 177 July 0 0 0 August 100 20 120 TOTALS 247.50 49.50 297 Purchase Day Book June 6870.26 1002.93 7873.19 July 5885.31 780.39 6665.70 August 5012.55 551.26 5563.81 TOTALS 17768.12 2334
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Economic Value Added (EVA) q q q The Economic Value Added (EVA) is a measure of surplus value created on an investment. Define the return on capital (ROC) to be the ìtrueî cash flow return on capital earned on an investment. Define the cost of capital as the weighted average of the costs of the different financing instruments used to finance the investment. EVA = (Return on Capital - Cost of Capital) (Capital Invested in Project) Things to Note about EVA q q q EVA is a measure of dollar
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Economic value added (EVA) is also referred to as economic profit. It can be defined as a measure of performance of a company which focuses more on wealth or value creation for the shareholders rather than just the accounting profits. Advantages and disadvantages of EVA : A- The EVA model applies a capital charge which corrects the key deficiencies of price multiples; that they do not incorporate the balance sheet . A- The model recognizes through the capital charge that growth purchased
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Market Value Added and Economic Value Added Salahuddin K. Shameem Market Value Added (MVA) is the difference between the current market value of a company and the original amount of capital contributed by investors. MVA = market value of stock - shareholder-supplied equity = (shares outstanding)(stock P) - Total common equity Economic Value Added (EVA) measures managerial effectiveness (economic profit). EVA = NOPAT - after-tax dollar cost of K for operations = EBIT(1-T) - amount of
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following: a. The marginal (added) benefits of the proposed new robotics. b. The marginal (added) cost of the proposed new robotics. c. The net benefit of the proposed new robotics. d. What should Ken Allen recommend that the company do? Why? e. What factors besides the costs and benefits should be considered before the final decision is made? f. Now assume that Bally Gears acquired the robotics equipment. During the next fiscal year the company generated before-tax operating profits of $345‚000
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existing opportunities; * enhance the competitiveness of the national car manufacturer through strategic partnership; * foster the development of the latest‚ more sophisticated technology in the domestic automotive industry; * develop high value-added manufacturing activities in niche areas; * enhance Bumiputera participation in the domestic automotive industry; * improve safety standards for consumers and promote environment-friendly opportunities; and * enhance the implementation
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50 B Economic Value Added of PT. Krakatau Steel (2014) EVA is an internal management performance measure that compares net operating profit to total cost of capital. Economic Value Added attetmps to capture the true economic profit of a company. If EVA is more than zero (EVA>0) which is means value creating or inversly (EVA<0) means that is value destroying. Calculation EVA of PT. Krakatau Steel for 2014 start below. 1. Define the WACC Item Book Value % to MV Cost of Cap After tax CofC Cont. to
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FORMULAS & NUMERICAL PROBLEMS RELATED TO MEASUREMENT OF NATIONAL INCOME MEASUREMENT OF NATIONAL INCOME INCOME METHOD 1. EXPENDITURE METHOD PRODUCT METHOD INCOME METHOD : Net Domestic Product At Factor Cost = Compensation Of Employees + Operating Surplus + Mixed Income of Self Employed 1 WAGES & SALARIES CASH AS WELL AS KIND + * COMPENSATION OF EMPLOYEES 2 SOCIAL SECURITY CONTRIBUTION BY THE EMPLOYER + 3 RETIREMENT PENSION 1 RENT + * OPERATING SURPLUS 2
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Questions Chapter 1 Answers to Problems 1. The market value of production is (300 fish x 1 clamshell each) + (5 boars x 10 clamshells each) + (200 bunches of bananas x 5 clamshells each) = 300 + 50 + 1000 = 1350. Al’s digging bait represents an intermediate service‚ which is not counted in GDP‚ nor is the purchase of an existing asset (mature banana trees) counted in GDP. So the GDP of the island is 1350 clamshells. 2. Value added by each firm is as follows: Intelligence Inc.: 100 chips
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the majority of FDI projects in Vietnam only average tech show FDI mainly to take advantage of cheap labor‚ investment in infrastructure in the form of production assembly line‚ or product improvements. Consequently‚ Vietnam businesses create low added value‚ hard to participate in global production networks. There is little FDI funded projects in the field of science and technology. R & D activities in FDI enterprises in the technology only small‚
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