ZCZA6103 ACCOUNTING FOR DECISION MAKING Relevant Costing SEMESTER 1 SESSION 2011/2012 UKM GSB MANAGEMENT’S DECISION MAKING PROCESS Considers both financial and nonfinancial information Financial information Revenues and costs Overall profitability Nonfinancial information Effect of decision on employee turnover Environment Overall image of company Relevant Costs and Revenues Whether particular costs and revenues are relevant for decision
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S Corporation where wages that are paid to the shareholder may be less than the $300,000. The regular income tax rates will apply regardless, but this legal ploy can save some social security taxes which amount to an additional 15.3% (S-Corporations vs. LLC: Income Tax Savings Benefits, 2012). You can reduce the taxable amount of income by fully funding a variety of retirement plans, such as IRAs, SEP-IRAs, profit sharing. Take advantage of Section 179 (IRS, 2012), you can pay as many current
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1 Year 12% Bond 50%CS/50%PERFERRED STOCK 20% BOND/ 12% CS 40% 12% bond and CS 60% 12% bond AND CS 2009 .002 .027 .027 .023 .017 2010 .009 .032 .032 .028 .023 2011 .019 .039 .038 .035 .031 2012 .031 .048 .046 .043 .040 2013 .042 .057 .054 .052 .049 Totals .103 0.203 0.197 0.181 0.16 The best investment would be 50% Common Stock/50% preferred stock for year 13. This was almost even with 20% Bond/ 12% Common Stock until 2013. The earnings per share in the 50%cs/50% preferred stock increases
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Report | First Ship Lease Trust (“FSL Trust”) - Singapore | Charl Maingard – CT0209461 | Contents Company Profile 2 The General Environment of FSL Trust 2 Industry Competitiveness – Where does FSL Trust stand? 4 Summary of Industry Competitiveness for FSL Trust 5 Internal Environment Analysis 5 SWOT Analysis 6 Conclusion 6 Recommendations 7 References 8 Company Profile First Ship Lease Trust ("FSL Trust") is a Singapore business trust that provides lease financing solutions
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B1. Historical Analysis Historical analysis of Custom Snowboards financial statements shows the company’s net sales from 2012 to 2014. Net Sales In 2012 custom snowboards net sales were $6,874,700, net sales and continued to increase by .2% in 2013. Sales continued to increase throughout 2014, with net sales of $6,955,200 an overall increase of 1.2% from 2012 two 2014. Current Ratio Custom Snowboards profitability was at its highest in 2013 when the company’s Current Ratio was 7.06 in 2013
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Visit lauriersos.com for info on more sessions. (EC120, MA129, PS101, AS101, and more!) Thank you for supporting! 3 Agenda •Social Factors • • • • Ethics CSR Managing Stakeholders Demographics •Political Factors • Going Long (Buy-Sell Transactions) • Margin Buying • Short Selling • Approx. Yield of Bonds •Time Value of Money • How Government Influences • Explanation of Concepts • Retirement Businesses, vice versa • Car Leasing • IP Rights • Bond Pricing • Types
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Plant & Equipment, bad debts; provisions; financial instruments; leases; employee benefits; income taxes; revenues,; foreign currency transactions etc.;Accounting for mergers and consolidations; IFRS vs GAAP; Financial statement analysis 3. Cost and Management Accounting: Cost concepts; Job-order costing vs process costing;ABC Costing; Marginal costing vs absorption costing: CVP analysis; Relevant costs: special order, make or buy decisions; ROA, residual income and economic value added; Standard
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analysis of the Apple Company. The financial analysis of the Apple is based on the financial statement property and equipment, goodwill, intangible assets, depreciation methods, current liabilities, long-term liabilities, bonds payable, and capital leases. Apple Inc. is a company which is formed with the philosophy of continuous innovation. Unlike any other
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business forward. You will be purchasing and managing a specialty retail business. Four startup decisions are required. They are: • naming your business • store location • product line • financing Your lease expires during the first simulation period, so you have the opportunity to renew the lease at the current rent or relocate. Location The store has been in the same location for many years, across from the college campus. The college location appeals to the student population and there is a
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in SF. Why him?? * Background in food and beverage; so instant expertise and value add * Stellar reputation in Las Vegas * Sophisticated, one stop investor that provided patient capital ( vs. venture capitalist) * Invest $11.2 mn with controlling interest- will buy 23% for majority control- purchase existing shareholders for $7 mn * Persuasion required for existing investors to sell: German friends convinced easily, friends and families in US difficult to appease ( pot
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