Free Essay

De Economic Alk

In: Business and Management

Submitted By hedrixhuang
Words 663
Pages 3
Manajemen penggunaan analisis
Manajemen dapat menggunakan rasio keuangan dan analisis ukuran umum sebagai alat bantu dalam banyak cara. Analisis dapat menunjukkan relatif likuiditas, utang, dan profitabilitas dari suatu perusahaan. Analisis juga dapat menunjukkan bagaimana investor memandang perusahaan dan dapat membantu mendeteksi masalah yang muncul dan kekuatan dalam sebuah perusahaan. Sebuah tujuan dari proses penganggaran adalah untuk menentukan rencana permainan perusahaan. Anggaran dapat terdiri dari anggaran yang komprehensif secara keseluruhan dan banyak anggaran yang terpisah, seperti anggaran produksi.
Jika manajemen tidak dapat mengubah anggaran komprehensif yang diusulkan memuaskan untuk mencapai tujuan perusahaan, mereka harus tahu ini ketika anggaran komprehensif diterima.
Penggunaan LIFO Cadangan
Sebuah perusahaan yang menggunakan LIFO biasanya mengungkapkan rekening cadangan LIFO dalam catatan di muka neraca. Jika akun LIFO cadangan tidak diungkapkan, biasanya ada beberapa indikasi dari jumlah yang mendekati biaya saat ini. Analisis tambahan menggunakan informasi persediaan tambahan ini dapat sangat signifikan ketika ada cadangan LIFO besar dan / atau perubahan substansial dalam cadangan.

Likuiditas dan rasio utang tertentu dapat menghitung ulang, dengan mempertimbangkan persediaan disesuaikan angka. Untuk membuat perhitungan ini, menambah cadangan persediaan kotor persediaan diungkapkan dalam aktiva lancar. Tambahkan pajak tambahan perkiraan dengan kewajiban lancar. Perkirakan angka pajak tambahan dengan mengalikan cadangan LIFO bruto dengan tarif pajak efektif. Angka pajak ini berkaitan dengan penghasilan tambahan yang akan telah dilaporkan dalam tahun berjalan dan tahun-tahun sebelumnya jika jumlah persediaan yang lebih tinggi telah dilaporkan. Jumlah pajak tambahan adalah jumlah pajak tangguhan yang ditambahkan ke kewajiban lancar, menjadi konservatif. Perbedaan antara jumlah persediaan tambahan dan jumlah pajak tambahan yang ditambahkan ke saldo laba karena merupakan total pengaruh sebelumnya pada laba bersih.
CATATAN 4-PERSEDIAAN
Persediaan dinyatakan sebesar nilai terendah antara biaya atau pasar, dengan biaya yang ditentukan terutama pada yang terakhir - dalam, pertama - metode out (LIFO). Berikut ini adalah efek pada persediaan, laba bersih, dan laba bersih per saham biasa memiliki perusahaan menggunakan pertama - dalam, pertama - metode out (FIFO) penilaian persediaan disesuaikan dengan pajak penghasilan pada tingkat hukum dan dengan asumsi tidak ada penyesuaian lainnya. Manajemen berpendapat bahwa penggunaan LIFO menghasilkan pencocokan yang lebih baik dari biaya dan pendapatan.
Grafik Informasi Keuangan
Hal ini telah menjadi populer untuk menggunakan grafik dalam laporan tahunan untuk menyajikan informasi keuangan. Grafik membuatnya lebih mudah untuk memahami informasi keuangan utama. Mereka dapat menjadi perangkat komunikasi yang lebih baik daripada yang ditulis melaporkan atau presentasi tabular karena mereka berkomunikasi dengan cara gambar dan, dengan demikian, menciptakan gambaran mental lebih cepat.

Ada banyak bentuk grafik. Beberapa bentuk populer digunakan oleh akuntan baris, kolom, bar, dan grafik pie.
Garis grafik menggunakan satu set poin yang dihubungkan dengan garis untuk menunjukkan perubahan dari waktu ke waktu. Hal ini penting untuk sumbu vertikal mulai dari nol dan bahwa hal itu tidak rusak. Tidak memulai sumbu vertikal nol dan / atau melanggar sumbu vertikal dapat menghasilkan presentasi yang sangat menyesatkan.
Sebuah kolom grafik memiliki kolom vertikal. Sebagai grafik garis, adalah penting bahwa sumbu vertikal mulai dari nol dan bahwa hal itu tidak rusak. Sebuah kolom grafik seringkali bentuk terbaik dari grafik untuk menyajikan data akuntansi. Sebuah grafik batang mirip dengan grafik kolom, kecuali bahwa bar horizontal. Sebuah grafik pie dibagi menjadi segmen-segmen. Jenis grafik membuat perbandingan segmen, yang harus menambahkan hingga 100%. Sebuah grafik pie dapat menyesatkan jika menciptakan ilusi optik. Juga, beberapa data akuntansi tidak muat pada grafik pie.
Manajemen Laba
Bab 1 menjelaskan secara tunai sebagai mengakui pendapatan pada saat kas diterima dan mengakui beban pada saat kas dibayarkan. Hal ini menunjukkan bahwa basis kas biasanya tidak menyediakan informasi yang memadai tentang kemampuan laba entitas dalam jangka pendek. Karena kekurangan dari basis kas, basis akrual telah diadopsi untuk pelaporan pendapatan bagi sebagian besar perusahaan.

Dengan basis akrual, pendapatan diakui pada saat realisasi (konsep realisasi) dan beban diakui pada saat terjadinya (konsep pencocokan). Sebagaimana ditunjukkan dalam Bab 1, penggunaan basis akrual mempersulit proses akuntansi, namun hasil akhirnya adalah lebih representatif daripada basis kas kondisi keuangan suatu entitas. Tanpa basis akrual, akuntan biasanya tidak akan mampu membuat jangka waktu asumsi-bahwa entitas dapat dipertanggungjawabkan dengan cukup akurat untuk jangka waktu tertentu.…...

Similar Documents

Premium Essay

Economics

...Economics I Chapter 1: Economics for business ‘David Begg and Damian Ward – Economics for business’ 1.1 What is economics? Economics how individuals, firms, governments and economies deal with the problem of infinite wants and finite resources, it is the study of how the society resolve the problems of scarcity. Microeconomics: addresses the various market influences that impact upon a firm’s revenues and costs. Macroeconomics: addresses the economy-level issues which similarly affect a firm’s revenues and costs. Infinite wants: limitless desires to consume goods and services (big house, luxury car, designer shoes). Finite resources: limited amount of resources that enable the production and purchase of goods and services (salary, consulting fees, royalties from book, generous friends). Factors of productions: are resources needed to make goods and services: land (oil, gas, base metals), labour (China/India or Europe), capital (machinery, computers, office spare, retail shops) and enterprise (brings land, labour and capital together and organize them into business units that produce goods and services with the objective of making a profit, like shareholders). Production possibility frontier it shows the maximum number of products that can be produced by an economy with a given amount of resources. This illustrative tool can be used to highlight crucial economic concepts: Finite resources with a fixed quantity of resources an infinite amount of beer, or pizzas, cannot be...

Words: 12239 - Pages: 49

Premium Essay

De Beers

...Case study De Beers- An Ethical Idealism “At De Beers there has always been a clear recognition that, while our primary purpose as a business shapes what it is that we do, it is how we work that defines who we are.” -Nicky Oppenheimer Executive Chairman, De Beers Introduction For generations, diamonds have been marketed as tokens of power and love. For some however, diamonds have a more utilitarian appeal. Easily concealed, immensely valuable and largely untraceable, stones from rebel-held mines have raised billions of dollars on world markets to finance revolution in Angola, Sierra Leone and the Democratic Republic of Congo (DRC). For years these "conflict diamonds" have encourage rebel leaders to arm and equip their armies in violation of UN weapons and financial sanctions. Diamond monopoly De Beers is notable for its monopolistic practices throughout the 20th century, whereby it used its dominant position to control the international diamond market. The company used several techniques to exercise this manipulation over the market: Firstly, it persuade independent producers to join its single channel monopoly, it flooded the market with diamonds similar to those of producers who refused to join the cartel, and lastly, it purchased and stockpiled diamonds produced by other manufacturers in order to price control through supply. In 2000, the De Beers forced to change the model, due to certain unavoidable factors such as the decision by producers in Russia,...

Words: 2699 - Pages: 11

Free Essay

Economics

...werken. * Efficiency is de hoeveelheid dat je kan maken in een bepaalde tijd. * Equity is de verdeling tussen arm en rijk. 2) The cost of something is what you give up to get it: (je moet keuzes maken en daar iets anders voor opgeven) * Oppertunity cost is gederfde inkomste. * Oppertunity cost is dus wat je moet opgeven. 3) Rational people think at margin: (rationale gedachtegang voor mensen is in marges) * Rationaal is een helder denkend persoon * Marginaal is het marginale verschil * Marginaal is minimaal * Kleine dingen die veranderen is marginaal denken * Je vergelijkt de voordelen van het een en het ander (wat levert het op) 4) People react on in incentives : (mensen reageren op prikkels) * Mensen reageren op prikkels om een marginaal verschil te verwerken in de gedachtegang van de klant 5) Trade can make everyone better off: (handel kan iedereen beter maken) * Mensen specialiseren zich in wat ze goed kunnen, en omdat er competitie is onderling is verhoogd de kwaliteit. Mensen worden allemaal beter omdat er handel mogelijk is. 6) Markets are usealy a good way to organize economic activity (economische activiteit kun je organiseren door handel te realiseren) * Een markt is vraag en aanbod, door deze factoren krijg je ook de prijs. Handelen is een manier om dit te weten. 7) goverments can sometimes improve market outcomes. (overheden kunnen soms de uitkomsten van de marktgang......

Words: 1539 - Pages: 7

Premium Essay

De Beers

...De Beers' Multifaceted Strategy Shift Faced with such challenges as new sources of competition and suspicion about conflict diamonds, Gareth Penny had to rethink the basics A diamond may be forever, as De Beers' famous advertising slogan contends, but is the same true of a business model? That was the question facing Gareth Penny, managing director of De Beers, in the late 19'90s, when the famed diamond cartel found itself beset by a series of events that ultimately forced it to examine and then retool its business strategy. Since the company was founded in 1888, De Beers followed a strategy of supply control. In addition to mining its own diamonds, it bought diamonds from other producers and had what it called the "central selling organization," controlling some 90% of the world's diamonds. Its tight control over such a vast amount of supply enabled De Beers to keep prices high for a commodity that is neither particularly scarce nor useful. If a competitor offered diamonds on the market outside of De Beers' central selling organization, De Beers would simply flood the market with similar stones, thus eliminating any pricing power the competitor might offer. By the end of the 1990s, the business model of controlling supply and managing how much of its inventory went to market at any time was no longer effective: New sources of diamonds were discovered in sufficient quantity that they could be sold competitively outside of De Beers' central selling organization. Demand for...

Words: 5529 - Pages: 23

Premium Essay

Economic

...July 2, 2013 2013 HCS 440 - Economics Aletha Ilene Lane Geoffrey Suszkowski Economic History and Health Care Funding July 2, 2013 2013 HCS 440 - Economics Aletha Ilene Lane Geoffrey Suszkowski Economic History and Health Care Funding This will address the history of health care funding. It will talk about the history and evolution of health care. It will also address a timeline of events for funding health care. Health care has change a lot since the 60s. Back in those days, people had to travel long distance to find health care and some died along the way. In today’s time, people are having a hard to paying for health care due to the change in technology. In the past, people had to pay for health care service with private funding. Today, people have private insurance to help pay for health care service. Physicians use to accept cotton, gain and livestock for medical service when people could not afford to pay. The government had to come up with ways to help people with medical services. By the 1960s, private health insurance was established. In 1958, most of the people had some form of coverage. During Eisenhower administrations of 1952-1960, there was no proposal for government sponsored health insurance. “They realized that the only way to enact government-sponsored health would be to do so incrementally and focus on the elderly” (Marmor 2000). After John F. Kennedy was elected the political was more favorable toward health insurance. The federal......

Words: 486 - Pages: 2

Free Essay

Economics

... 6 Industry 7 Turism 8 Economy 9 Conclusion 15 INTRODUCTION Continued to see everything about the state of Quintana Roo, explain your wealth as wildlife and talk of each of its sectors, the agricultural sector is made ​​up of agriculture, livestock etc, also explain the industrial sector, which as stated the name refers to the industries, and see his contribution in GDP. Also explain the services sector, which is comprised of education, tourism, etc.. So also talk about his economic growth as Mexican republic status. Geography With a total area of ​​50,483 km2 and a coastline of 900 km, the state of Quintana Roo is composed of the territory attached to the continental shelf and the islands of Cozumel and Isla Mujeres. Note that the virtual border the Gulf of Mexico to the Caribbean Sea is located within its boundaries, which means a wide variety of marine species that inhabit its waters. Like much of the Yucatan peninsula, the relief of Quintana Roo is flat with limestone caves and sinkholes and depressions. Furthermore, we find the rivers Hondo, Blue, Escondido and Ucum. Hydrography There are no water currents due to the permeability of the state (which causes sinkholes and underground streams). We......

Words: 2684 - Pages: 11

Premium Essay

Economics

...perspective is a symptom of larger sociopolitical conditions and ideologies borne out of complex socialization processes. We no more can quash the deficit perspective without acknowledging, examining, and quashing these processes than we can eliminate racism without comprehending and battling white supremacist ideology. Otherwise we are dealing merely with symptoms, as we do when we attempt to redress racism with programs that © Paul C. Gorski, 2010 Unlearning Deficit Ideology and the Scornful Gaze 3 celebrate diversity but ignore systemic racism or when we respond to class inequities by studying a fictitious “cultural of poverty” rather than attacking, or at least understanding the educational implications of, the sociopolitical context of economic injustice. The ideology underlying the deficit perspective has been described as “deficit theory” (Collins, 1988; Dudley-Marling, 2007; Gorski, 2008a), “deficit ideology” (Sleeter, 2004), and “deficit thinking” (Ford & Grantham, 2003; Pearl, 1997; Valencia, 1997; Yosso, 2005). I have chosen to use the term “deficit ideology” in this chapter in order to emphasize that it is, in fact, an ideology, based upon a set of assumed truths about the world and the sociopolitical relationships that occur in it. Despite variations in terminology, scholars who have studied deficit ideology similarly refer to something deeper than individual assumptions and dispositions. They describe an institutionalized worldview, an ideology woven into......

Words: 9486 - Pages: 38

Premium Essay

De Beers

...DeBeers “A Diamond is Forever” Prepared April 16, 2012 For decades, De Beers has been the preeminent name in diamonds. Thanks to a stockpile of the world's rough diamond supply, indelible marketing schemes and even negotiations with foreign governments for their diamonds, De Beers has been the most important name in one of the world's most lucrative businesses for almost a century. This paper will review the billion dollar rise and fall of a monopoly that has crushed competitors and cash-strapped governments since the 1800s. Diamonds became a symbol of love thanks to De Beers, which is fitting, since De Beers became what it is today because of a love story: the love of money. In the beginning, the diamond trade took place mostly in India and Brazil. With the discovery of diamonds in South Africa, the trade simultaneously took off and became much less profitable. Up until the mid-1800s, diamonds were a rarity and could be seen only on the hand of a monarch. But the diamond rush that began in South Africa in the second half of the 19th century flooded the market with diamonds, killing demand. It would take some ingenious plotting and advertising to keep the diamond's reputation as intrinsically valuable and desirable, which is where De Beers comes in (Goldschein, 2011). Company History and Overview De Beers got its start when English-born businessman Cecil Rhodes, broke into the diamond business in South Africa by renting water pumps to miners before buying diamond......

Words: 6593 - Pages: 27

Premium Essay

Economics

...classified and analyzed. The first studies on the economic impact of port activity emerged in the United States in the second half of the 1960s. The ports of New York and New Jersey were the first to be taken into consideration. In the 1970s, the first methodological discussions took place, based on the development of the input–output model and its application to the measurement of the impact of ports. The main stances opposing this kind of study were advocated by Robert C. Waters, while those in favour had Semoon Chang as their main champion, and most of Waters’ criticisms were dealt with. 1. PORT ECONOMIC IMPACTS Ports contribute much to their economies, and port economic impact analysis is the major tool for documenting those contributions. The primary objective of port impact studies is to inform the public of the importance of port services, and additional benefits that may exist vary with particular studies. And also, the decision of local governmental agencies to construct port facilities is often preceded by a port economic impact study. The majority of existing port impact studies begin with definitions of port impacts, as an improper notion of port impact might well lead to an entirely wrong estimation of the total economic impact of a port. One of the major challenges in port impact studies is to identify the port-related industries and find out the degree of port dependency of these industries. Generally, economic impacts of port on the local economy......

Words: 5423 - Pages: 22

Premium Essay

Economics

...Organisation for Economic Co-operation and Development (2013) showed that during the period January-September 2012, China attracted the lion’s share of global FDI flows with $170 billion surpassing the USA. (Figure 1.1) (Source: IMF, World Economic Outlook cited in CNNMoney) 1.2 Foreign Activity HSBC is the epitome of a multinational enterprise, with operations in 85 countries across the world and a reputation for its foreign expansion success rate. It’s clear from looking at HSBCs expansion precedents that HSBC preferred mode of entry is to acquire or merge with established banks of the country they are looking to expand into. Market entry strategy will be discussed in depth later in this report. From the Figure 1.2 below it’s clear that Asia is hugely profitable to HSBC and probably explains why they are so keen on getting a foothold in the Chinese market. (Figure 1.2) (*Reported profit before tax for the year ended 31 December 2012) 1.3 HSBC in China In 2007 China opened its doors to foreign competition in their banking sector, HSBC was the first foreign bank to incorporate into mainland China, since then HSBC China become the largest foreign bank in China with 132 outlets in 42 cities, across 20 provinces/ municipalities(Helen Wong, 2012) 2. Chinese Business Environment HSBC would have carried out an analysis of China before investing, here are the types of country analysis HSBC could have used; background information, political and economic situation,......

Words: 4126 - Pages: 17

Free Essay

Sistemas de Control de Gestion

...naturaleza de los sistemas de control de gestión El objeto de este libro es la implantación de estrategias. En particular, se aportan conocimientos, ideas y habilidades analíticas relacionadas con la forma en que los directores ejecutivos diseñan e implantan los sistemas gerenciales permanentes con los que planean y controlan el desempeño de la empresa. Los elementos de los sistemas de control de gestión son: planeación estratégica, presupuestación, asignación de recursos, medición del desempeño, evaluación y recompensas, designación de centros de responsabilidad y fijación de precios de transferencia. El libro se centra en los conceptos de estrategia, comportamiento organizacional, recursos humanos y responsabilidad gerencial. Ejercer el control administrativo es una obligación de cualquier organización descentralizada. Por un lado, se afirma que los sistemas de control de gestión tienen que concordar con la estrategia de la empresa. Esto significa que la estrategia se establece primero a través de un proceso formal y racional, y que luego ésta dicta el diseño de los sistemas administrativos de la empresa. Otra opinión es que las estrategias surgen por experimentación, sobre la cual influyen los sistemas administrativos de la empresa. Desde este punto de vista, los sistemas de control de gestión afectan el desarrollo de las estrategias. Vamos a considerar los dos puntos de vista, así como sus implicaciones para el diseño y la operación de los sistemas......

Words: 24916 - Pages: 100

Premium Essay

O’connell Universidad de Buenos Aires and Università Di Bologna a Buenos Airest1 Argentine-Australia Economic Conference Buenos Aires, April 2007

...THE RECENT CRISIS AND RECOVERY OF THE ARGENTINE ECONOMY: SOME ELEMENTS AND BACKGROUND Arturo O’Connell Universidad de Buenos Aires and Università di Bologna a Buenos AiresT 1 Argentine-Australia Economic Conference Buenos Aires, April 2007 Draft version; not to be quoted without permission from the author Introduction The Argentine crisis could be examined as one more crisis of the developing countries – admittedly a star pupil that had received praise from many sides – hit by the vagaries of the international financial markets and/or its own policy mistakes. illumination. But it could even be more interesting to examine the peculiarities of the Argentine experience – always in that general context – which did add to the difficulties other economies have faced and that have made it such an intractable case for normal medication. And not only those peculiarities and their consequences should better been pinned down. But also an attempt should be made at understanding that they were not just a result of the extravagance of that far away people in one Southern end of the world. This paper is organized in the following way. In the first section a brief And to a great extent that is a line that could provide some examination of some long-run trends in the Argentine economy is introduced. The next section is an attempt at a thorough examination of the performance of the Argentine economy in the 1990’s and the development of some severe imbalances eventually leading to an......

Words: 25052 - Pages: 101

Premium Essay

Economics

...ECONOMIC CONCEPT PRO – Economics BUS1103 - HCT f PRO – Economics BUS1103 - HCT f Contents Introduction 2 Main concept and general characteristics of the firm 2 Current prices of some of the products 4 Product 1 5 Product 2 6 Analysis of the firm’s demand and supply 7 Consumer’s income identification and effect on product’s demand 7 Change in demand with respect to a competing product 7 Change in demand with respect to change in demographics 8 Change in supply with respect to change in technology 8 Effect on product with respect to change in number of competitors 9 The following are the main competitors of the company: 9 Effect on supply curve with change in cost of production 10 Change in supply and demand by other non-price determinants: 10 Analysis of the price elasticity of demand 11 Availability of close Substitutes 11 Passage of Time 11 Luxuries versus Necessities 11 Definition of the Market 11 References 13 Table of figures Figure 1 Founder, Adam Ashgar Ali 2 Figure 2 Musk Al Arab 15 Ml Oil Perfume Price Changes 5 Figure 3 Musk Al Arab Oil Perfume 5 Figure 4 Bakhoor Al Nabeel 40 Gm Price Changes 6 Figure 5 Bakhoor Al Nabeel 6 Figure 6 Changes With Consumer’s Income 7 Figure 7 Changes With Competing Product 7 Figure 8 Changes With Demographics 8 Figure 9 Changes With Technology 8 Figure 10 Changes With Competitors 9 Figure 11 Changes In Cost Of Production 10 Figure 12 Changes By......

Words: 2553 - Pages: 11

Free Essay

Economic

...Discuss the extent to which regulations alone can be used to correct the market failure associated with the sale of fast-food. Regulation involves the imposition of rules, controls and constraints which restricts freedom of economic action in the market place. Fast-food is a de-merit good which is where the social costs of consumption exceed the private costs. The consumption of de-merit goods can lead to negative externalities, in the case of fast-food, negative externalities such as becoming obese or causing serious health issues can be produced. Also, consumers are unaware of the risks or they do not receive the information they need on the menus thus there is a problem of information failure because companies do not put on menus how much calorie a certain food is and if they wish to do so it is sometimes not visible for consumers. Moreover, market failure occurs when the free market mechanism fails to achieve economic efficiency, in this case, market failure has occurred because there hasn’t been allocative efficiency since consumer welfare has not been maximised as more people are becoming obese or are facing serious health issues because of fast foods. MAKE SURE TO ADD IN GRAPH!!!!!!!!!!!!!!!!!!!!!! + EXPLAIN IT!!!! In addition, regulations may help to correct market failure because a regulation will force firms to put calorie content on the packaging and this may help to put people off from eating fast food. This could be due to the fact that they would be......

Words: 587 - Pages: 3

Premium Essay

Economics

...Commanding the Heights: the Battle of Ideas This essay starts with an introduction of the documentary Commanding the Heights: the Battle of Ideas made by PBS, then conducts the analysis on the two competing economic ideas of Keyes vs. Hayek, and finally presents a detailed illustration of their impacts on the America’s economic policies since 1980. Introduction The PBS-made documentary ‘Commanding the Heights’ is to promote better understanding of globalization, economic development and world trade, featured with specific examples of different countries and interviews with related parties. Episode One "The Battle of Ideas," gives an overview of the battle between two major competing ideas about the world economy over the course of last century. On the one hand, the English economist Keynes believes in the ‘planned economy’ and advocates the government intervention to mitigate the risk during economic recession or depression; On the other hand, the Australian economist Hayek favors the free market mechanism and believes in minimum government intervention as market will eventually take care of itself and the prices system is at the heart of what makes a functioning economy work. The episode tracks the root of these ideas and explains how the world moved toward the government controlled economy during the 20th century in a chronological order summarized as below. The Russian Revolution in 1917 marked the beginning of communism economy, in which government is very......

Words: 1913 - Pages: 8