This subject focuses on management accounting for cost and control purposes in an organisational context. Emphasises the use of quantitative techniques and computer software including spreadsheets and presentation graphics.
The National Target Program (NTP) will communicate priority
activities addressing the urgent and immediate needs and concerns
of the country, relating to adaptation to the impacts of CC. Activities proposed through NTP would be those whose further delay could increase vulnerability, or lead to increased costs at a later stage. The NTP will be presented in the form of a document specifying a
list of priority activities, with a concise justification based on a
tight set of criteria.
Phương pháp Target costing: Là cách tiếp cận hiện đại, tập trung vào giai đoạn
đầu của sản phẩm và tiến tới việc làm cho sự
tham gia chi phí của từng phần tử thành phần sản
phẩm hay quá trình trong tổng chi phí được cân
đối với sự tham gia của chúng tạo ra giá trị đầu ra
cho khách hàng.
Cần phải tăng chi phí cho những phần tử có tỷ lệ
chi phí đầu vào/ giá trị đầu ra thấp và giảm chi phí
trong trường hợp ngược lại....
An engineer, procure and construct (EPC) contract is a form of D&B contract
under which a design engineer or firm of design consultants heads a team
which includes an experienced contractor and perhaps a plant supplier. The
promoter specifies his project requirements in outline which the team designs
in detail in continued liaison with him. The EPC organization arranges and
manages construction, letting specialist work packages out as necessary to
For shipping supplies to sustain troops overseas, airlift or sealift can be used with differential speed and cost. This documented briefing lays out a construct for designing a distribution network that takes advantage of the two transportation modes’ respective strengths to meet combatant command needs while minimizing total
Chapter 18 - Costing and thevalue chain. After studying this chapter you will be able to: Define the value chain and describe its basic components, distinguish between non-value-added and value-added activities, explain how activity-based management is related to activity-based costing, describe the target costing process and list its components,...
This chapter is an expansion of chapter 14 from the second edition, and relates contemporary cost management and time management to the generation of customer value. As in the previous edition, cost management techniques include activity-based management, business process re-engineering, and life-cycle costing. There is a more detailed coverage of target costing. The new material on time-based management includes measures of break-even time and time-to-market, and identifying and managing time drivers.
Tính giá theo chi phí mục tiêu «Target Cost» là một trong các phương pháp hiện đại trong kế toán quản trị. Tính ưu việt của Phương pháp đã được thừa nhận trên thế giới vì chi phí mục tiêu là một công cụ khích lệ và tạo thuận lợi cho việc liên kết giữa các bộ phận của qui trình chế tạo (Kaplan và Atkinson, 1998). Kế toán quản trị ở nước ta mới hình thành trong vài năm gần đây.
• Economies of Scale
ex: reduce administrative expenses
as a percentage of sales.
• Tax Benefits
ex: target firm has tax credits from
operating losses, and lacks the
income to use the credits.
• Unused Debt Potential
ex: merging with a firm that has
little debt increases debt capacity.
These CNVs may show
association with certain clinical conditions and help in predicting risk and also
diagnosis. All these approaches have their merits and demerits and in general are
tedious, time consuming and need manpower with stringent handling. This naturally
prompted the development of several automated methods for culturing cells in mass
scale, use of membrane bioreactors, and image analysis for interpreting the cytogenetic
We have learned to what it takes to get ready for export, how to identify and find market
outlets for products, and tips for going after the target markets.
To sum up, we have provided an example of how one Wildlife Friendly product,
specialty yarn, used the steps in this guide to identify and prioritize market outlets for
We encourage you to use these same steps for your own products and start talking to
potential buyers. Remember, offer a high quality product, tell the buyer about the
wonderful natural beauty and endangered wildlife being protected...
Standardised, regularly available indicators to explain market developments for microfinance in
Europe do not yet exist, or refer to Eastern Europe. Thus, we will focus in this section on the
framework conditions for microfinance which are covered by the regularly updated Eurostat
indicators for poverty and social inclusion, and by data on micro-enterprises. Specific aspects of
the current crisis will be discussed later in this paper.
The information has been organised thematically in possibly simple way. It concerns social
nsurance beneﬁ ts and some of non-insurance beneﬁ ts that are, however, managed by ZUS,
as a public institution servicing the social security system in Poland.
The study also describes the general principles of operation of separate systems, which are
not managed by ZUS: health insurance, family beneﬁ ts, beneﬁ ts in respect of unemployment as
well as the scheme of social insurance of farmers.
Because of improvements in air quality, such
deadly air pollution episodes are rare in U.S. cities.
Modern research methods have shown, however,
that deaths and serious illnesses from common
air pollutants still occur at levels well below
regulatory standards, and at current levels in
New York and most large cities. Local actions to
further reduce air pollution will mean changes in
policies and behaviors, and will require significant
investments in new vehicles and other equipment.
The insured event must be specified, i.e. the event cannot be a general protection
against adverse deviations from targets, but must be explicitly or implicitly
described in the contract. Where the contract provides an option to extend cover,
this will only qualify as insurance risk at the start of the contract if the contract
specifies the terms of the extended cover. The probability that the option will be
exercised is taken into consideration when assessing the significance of the future
Even if this approach provides insights about potential target country markets, no information is provided on the
within-country consumers‘ heterogeneity and their response to marketing efforts. In this context it has to be stated
that the globalization of consumer markets and the global acceptance of products and brands lead to a
globalization of consumers‘ behaviors and attitudes.
Examples ranged from gory low-budget horror to the sexploitation
ﬁlms of Russ Meyer. Elements of independent ‘exploitation’ strategy
were also embraced by Hollywood in its more mainstream, blockbuster
productions, especially the strategy of combining wide opening release
patterns with saturation advertising, in order to recoup costs quickly.
A number of Hollywood’s biggest-grossing ﬁlms of the 1970s were, in
part, bigger-budget and glossier versions of independent exploitation
fare, especially The Exorcist (1973) and Jaws (1975)....
Business Angels increasingly co-invest with other angels and with early stage funds to fill the early-
stage equity gap. Business Angel networks (BANs) facilitate the matching of investment demand
and supply; they aim to organize and link angels, as well as to attract prospective investment
targets (investees) to angels and match both parties for business contacts. Such networks come in
a number of forms; some are more like investment clubs, while others are set up on a regional or
national basis. Some networks concentrate on a certain industry or sector.
Nine out of ten non-elderly Americans with private health
insurance receive it through their employer.
generally understand how job-based coverage works,
because it is the most common form of coverage.
Employer coverage is subsidized, and nearly all
employers pay at least half of the premium. On average,
employers pay 83 percent of the cost of single coverage
and 73 percent of the cost of family coverage.
employees have a strong incentive to sign up for employer
coverage, regardless of their health or financial status.
Given various budgetary and time constraints, to meet the project's stated objectives Apheis chose in a
first phase to narrow the project's scope and investigate the information needs and behavior of a single,
key target audience from among the large number of target audiences that require information on the
impact of air pollution on public health.