Xem 1-20 trên 101 kết quả Budget and performance
  • This chapter explores how budgets can be adjusted so that meaningful comparisons to actual costs can be made. This chapter include objectives: Prepare a flexible budget, prepare a report showing activity variances, prepare a report showing revenue and spending variances, prepare a performance report that combines activity variances and revenue and spending variances, prepare a flexible budget with more than one cost driver, understand common errors made in preparing performance reports based on budgets and actual results.

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  • If a football star touts a deodorant soap, an actress starts everyday with brand. A coffee, a tennis pro get stamina from Brand X cereal and if a talk show host drives a certain car it does not mean that your going to do that. I agree with Jozui if an atractive talk-show host gets paid to pretend to drive a car, it does not mean that your going to go buy one. It would be good boycotting this kind of advertisement but theres always a positive & negative side to the advertisements. Boycotting this advertisement will be good so...

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  • Providence City acquired its power plant from a private company on June 1. No receivables were acquired with the purchase. Therefore, total accounts receivable on June 1 had a zero balance. Providence plans to bill customers in the month following the month of sale, and 80% of the resulting billings will be collected during the billing month. 90% of the remaining balance should be collectable in the next following month. The remaining uncollectible amounts will relate to citizens who have moved away. Such amounts are never expected to be collected and will be written off....

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  • Subject to a number of exceptions, fund managers that are SEC-registered investment advisers may not charge any type of performance fee or carried interest to their fund investors. 72 Rule 205-3 of the Investment Advisers Act of 1940, as amended (the “Advisers Act”), allows registered fund managers to charge such fees to “qualifi ed clients.”73 Rule 205-3 historically defi ned “qualifi ed clients” as clients with at least $750,000 in as- sets under management or a net worth of at least $150 million.

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  • Specialist cost and managemet accounting techniques, decision making techniques, budgeting and cotrol, performance measuremet and control as the main contents of the document paper F5 "Performance Management - Study text 2016". Invite you to consult.

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  • We identified 39 funds for which direct support was provided and a no-action letter was not requested. We also noted numerous funds for which a no-action request was made but no support was subsequently disclosed. By reviewing the financial statements, we obtain additional information on the nature and amount of support on an ex post basis. Finally, as previously noted, our data set focuses only on direct support to U.S.

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  • Bryan Singler is evaluating results for three separate business segments under his control. Selected financial information for each segment follows: Rank order the three segments based on “margin,” “turnover,” and “return on investment.” How is it possible that the rankings differ based on which evaluative model is used?

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  • Carpet Clean manufactures a chemical carpet cleaner. The company was formed during the current year. As a result, there was no beginning inventory. Management is evaluating performance and inventory management issues, and desires to know both net income and ending inventory under generally accepted accounting principles (absorption costing) as well as variable costing methods. Relevant facts are as follows:

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  • Canadian Autoparts manufactures and sells alternators. Canadian has been producing and selling approximately 1,500,000 units per year. Each units sells for $350, and there are no variable selling, general, or administrative costs. The company has been approached by a foreign supplier who wishes to provide an alternator component for $45 per unit. Total annual manufacturing costs, including the alternator component, is as follows:

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  • We met first in September and were required to report by the end of the year. The FRC’s announcement invited comments on the issues raised in our terms of reference. In addition, we wrote to representative organisations and to leading audit firms inviting their comments and assistance. A list of those who offered comments is given in Appendix V. We have looked at experience in other countries and noted current developments in the United States, the European Union and elsewhere – see Appendix III.

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  • The information required during implementation is determined primarily by the scope of the project – namely the purpose, results, activities, resource requirements and budget – and by the management arrangements (roles and responsibilities). At the purpose and result levels, the key indicators and sources of verification contained in the Logframe matrix provide the focus for information collection and use.

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  • Enriching opportunity - not sincere apology. Prior to a large-scale extension project that would mean put- ting up walls to screen off the building sites inside the terminal, this was the slogan Copenhagen Airports adapted. When Copen- hagen was Cultural City of Europe in 1996, several shops in Terminal 2 were to be renovated and the decision was made to put art on the temporary walls rather than the usual ‘sorry for the inconvenience’ signs.

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  • Transportation project expenditures create jobs and business activity directly. An economic analysis tool called Input-Output Tables (http://en.wikipedia.org/wiki/Input- output_model) is used to quantify the direct and indirect jobs and business activity created by specific expenditures by tracking how dollars flow from one industry to another within a particular jurisdiction, such as a region or country. Care is needed when interpreting this information since the data are aggregated and do not necessarily reflect the specific program or project being considered.

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  • This chapter explores how budgets can be adjusted so that meaningful comparisons to actual costs can be made. This chapter include objectives: Prepare a flexible budget, prepare a report showing activity variances, prepare a report showing revenue and spending variances, prepare a performance report that combines activity variances and revenue and spending variances.

    ppt38p tangtuy18 12-07-2016 3 2   Download

  • Public expenditure on health is financed mainly through a combination of contributions and general tax revenue transfers to the health insurance scheme. There has been increasing reliance on the latter in recent years. Participation in the health insurance scheme is compulsory for all citizens living in Hungary, and opting out is not permitted. Based on the current legal framework, coverage should theoretically be 100%, but the health insurance status of approximately 4% of the population is unclear. The benefits package is comprehensive but not exhaustive.

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  • Our main empirical ndings are as follows. We nd that a range of nancial and macroeconomic variables prove helpful in selecting funds that are capable of generating future alphas. In particular, we nd evidence that a number of investment strategies (that use macroeconomic variables to predict fund returns) generate out-of-sample alphas from 7-9%/year (after fund-level trading costs and fees), when measured with a single-factor model, and from 12-13%/year with a four-factor model that controls for fund exposures to size, book-to-market, and momentum. ...

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  • In the CRSP data set, different classes of the same fund appear as different funds. We identify the classes that belong to the same fund and obtain fund-level information by averaging (weighting the classes by total net assets) the class-level data provided by CRSP. We also exclude index funds from our sample. Since the index identifier in CRSP is only available as of 2003, we use funds' names to determine whether they are index funds or not. For SRI funds, we double-check the classification manually to make sure that we do not unnecessarily delete SRI funds from the sample. We...

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  • The intent of the Preliminary Design submittal is to provide a formal opportunity for WSDOT, the Contractor, various design team disciplines, and other approved project stakeholders to review the construction documents in order to ensure that: the design is progressing appropriately and proceeding in the right direction; the plans reflect Contractor requirements for construction; design features are coordinated; and there are no fatal flaws within a given discipline or between disciplines.

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  • Monocropping can be used as a metaphor to describe educational systems in many developing countries. Education Volunteers are aware of the intense stress experienced by students whose families' hopes are pinned on their eventual success in a centralized academic system of education. The stress for you might come in trying to balance your students' expectations with your own inclinations, born of your experience in a system which, at least theoretically, aspires to equality and encourages diversity.

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  • Solution: Lead your team in a different way. Think of your project team differently from how you think of your department. Reduce your role to that of monitor. Watch the budget and the schedule, and ensure that your team comes through; be available to solve problems that your team wants you to solve. For some projects, you may need to work on the same level as your team because of deadline pressures, lack of people on your team, or unexpected problems and delays. But step in only if your team needs you, not because you assume that’s always the best way to proceed. • Problem:...

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