Cost and earnings

Responding to the needs of shareholders and investors, earning profit and income and covering current expenses are the hugest goals of each economic unit. Banks and financial institutions also have these rules. Perhaps the most important thing for them is calculating and understanding the cost of money.

11p longtimenosee10 26-04-2024 1 1   Download

The paper "Supply chain management application in small and medium enterprises" aimed to prove whether the SEMs of agents in the preparation of financial statements could stimulate supply chain finance. More specifically, SEMs by agents is represented in the management of company liquidity, long-term debt management, cost of goods sold management, earnings management, and management of executive share ownership.

10p longtimenosee07 29-03-2024 4 2   Download

This paper presents the impact of applying the supply chain management (SCM) on the earning field to optimize productivity and decreasing cost which will have a direct impact on the income in the market. By developing out the measurement of future prospect, this research have used the future market value as a new indicator, where the accounting information have a significant effect on an investment decision. This moderated multiple regression has used the dividend policy, where played a critical role in signaling communication.

11p longtimenosee06 27-03-2024 5 2   Download

The previous researches concluded that, the investor had to pressure on management for improving the earning quality, because it related with predicting the future prospect with high accuracy. This paper presents the impact of applying the supply chain management on the cost management to optimize productivity and decreasing cost which will have a direct impact on the earnings. The supply chain policy has advantages in reducing out the cost of capital, so that this policy could be used as a moderated variables.

12p longtimenosee06 27-03-2024 3 1   Download

In the past few years, global airline industry has grown dramatically, and low cost carrier obviously become prosperous and gains enormous market shares of the airline travelling. Furthermore, low cost carrier has increased their competitiveness rapidly and earned significant market share from full service airline.

3p vibego 02-02-2024 1 0   Download

Continued part 1, part 2 of ebook "The Routledge companion to financial accounting theory" provides readers with contents including: valuation models - an issue of accounting theory; earnings management - implications and controversies; agency theory - usefulness and implications for financial accounting; disclosure and the cost of capital - a survey of the theoretical literature;...

303p mocthanhdao0210 19-11-2023 8 5   Download

Lecture Intermediate accounting - Chapter 17: Pensions and other postretirement benefits. We discuss pension benefits and other postretirement benefits in this chapter. Accounting for pension benefits recognizes that they represent deferred compensation for current service. Accordingly, the cost of these benefits is recognized on an accrual basis during the years that employees earn the benefits.

21p haojiubujain05 27-07-2023 3 2   Download

Ebook Principles of Microeconomics (2nd ed): Part 2 presents the following content: Chapter 12: the design of the tax system; chapter 13: the costs of production; chapter 14: firms in competitive markets; chapter 15: monopoly; chapter 16: oligopoly; chapter 17: monopolistic competition; chapter 18: the markets for the factors of production; chapter 19: earnings and discrimination; chapter 20: income inequality and poverty; chapter 21: the theory of consumer choice.

246p haojiubujain02 03-07-2023 7 2   Download

Lecture Software engineering II: Lesson 25 - Fakhar Lodhi. The main topics covered in this chapter include: tracking a schedule, earned value analysis, quantitative technique for assessing progress, the total hours to do the whole project are estimated, and every task is given an earned value based on the estimated percentage of the total,...

7p youzhangjing_1909 28-04-2022 22 1   Download

Chapter 17 - Company performance: Profitability. After completing this chapter, students will be able to: Discuss the importance of income from continuing operations and net income; describe the purpose of, and calculate, earnings per share and diluted earnings per share; explain the purpose of, and calculate, income using variable, absorption, and throughput costing for internal reporting purposes.

15p lovebychance05 01-06-2021 13 1   Download

Gillnetting, Fish Catch, OBM, Jaleshwar coast, Veraval. The study was envisaged to know the cost and earnings of gillnetters operating from Jaleshwar village; Veraval (Dist. Junagadh), Gujarat and the economic viability of gillnet fishing. The study was carried out from October, 2008 to September, 2009. The maximum revenue was fetched by Silver pomfret, with (35.24%) share of the total revenue generated during the study period.

8p trinhthamhodang7 31-08-2020 14 2   Download

The contents of this chapter include all of the following: List the four important issues that must be addressed when accounting for inventory, and briefly describe how inventory valuation affects earnings; describe how to decide which costs to capitalize in the inventory account;...

72p koxih_kothogmih3 24-08-2020 22 3   Download

The purpose of this paper is to present a method for predicting project duration and cost of the project and selecting the best action plan. Control charts are used along with the earned value management method to increase accuracy.

10p kelseynguyen 27-05-2020 32 3   Download

The paper highlights cost and returns of coffee growing by tribal farmers at Paderu division in Visakhapatnam district of Andhra Pradesh.Data collection was done using pre tested questionnaire administrated on 90 coffee producers selected randomly. According to the study small scale traditional farms had negligible fixed costs. So we have not taken the fixed costs in computation of cost of cultivation of coffee in the present study. The gross margin analysis indicates average total variable cost of coffee was Rs.

8p caygaocaolon3 27-02-2020 16 0   Download

All kind of crops can be produced in India with low cost labour availability and environment suitability for quality, vigorous and bold seed production, for domestic and export market which will not only save foreign exchange instead earn it besides empowering rural poor with skill, generate employment and income. High quality seed production and export is the best choice. In future, the seed sector is expected to be active and dynamic with hybrid varieties developed indigenously for domestic markets and commercial farmer.

8p trinhthamhodang3 12-02-2020 36 1   Download

This paper measures the cost inefficiency of Vietnamese commercial banks from 2011 to 2014. Stochastic frontier analysis (SFA) is used to estimate the cost frontier. The average cost inefficiency of the whole banking system is 7.36% under intermediation approach. Findings show that state-owned banks and banks with bigger size are more efficient than joint stock or smaller ones. Negative relationships are found between efficiency and deposit-to-loan ratio as well as bank‟s age.

10p chauchaungayxua2 04-01-2020 72 0   Download

In this paper, we as researchers try to quantify the effect of Operating Income or Earning Before Income and Taxes (EBIT) on individual listed firm on stock market and we study simultaneously the effects of Earning Per Share (EPS) on shareholder wealth.

5p vimadrid2711 18-12-2019 9 0   Download

The purpose of this study is to investigate whether auditing quality mitigates the impact of the investor’s sentiment on share market response to earnings news. Auditing quality involves auditor reputation quality and auditor implicit quality. The high-quality of auditing work can not only enhance the investors’ confidence, but also reduce the transaction costs.

13p vimadrid2711 18-12-2019 7 0   Download

This study was undertaken to investigate Socio-economic status of Kathiyawadi horse owners in their home tract to find the education level, Strength of horse, rearing cost, income from the horse, land holding and average body weight of horsesof organized and unorganized horse farms in Saurashtra region of Gujarat State. Survey was carried out in Junagadh, Botad, Surendranagar and Bhavnagar districts of Gujarat State, eight talukas of each district was selected and from each selected taluka, ten villages were selected randomly. Five respondents were selected randomly from each village.

11p kethamoi2 14-12-2019 18 0   Download

Economic study of potato production of 44 growers grouped into small (20), medium (14) and large (10) from Agra district showed the overall cost of cultivation to be Rs. 140303.7 per farm and Rs. 78657.98 per hectare. Among all the inputs, per hectare value of potato seed was 25%, the human labour was 14%, the total variable cost was 78%, the total fixed cost was 22% per ha and the overall total cost C3 of potato was Rs. 154334.07 per farm and Rs. 86523.78 per hectare. The gross income received by farms with the overall average of Rs. 188370.

6p cothumenhmong1 08-12-2019 22 0   Download