Tài liệu Khối Ngành Kinh Tế

The flexible budget cost variances offer insight into management efficiency. As with sales variances, cost variances require careful analysis. A favorable materials variance could mean that purchasing agents are good negotiators or it might be caused by paying low prices for inferior goods.

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The systems development life cycle is the foundation for all systems development, models, and methodologies that people use to develop such systems. The SDLC has five phases: Planning, Analysis, Design, Implementation and Maintenance. Project managers and project sponsors each play key roles in managing system development. Many AIS and IT projec...

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The pro forma income statement gives management an estimate of the expected profitability of HH. If the project appears to be unprofitable, management can make the decision to abandon it. Although managers remain responsible for data analysis and decision making, computer technology offers powerful tools to assist in those tasks.

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Operating Costs Direct costs necessary to operate, maintain, and administer the technology Hardware replacements Software upgrades Maintenance contracts Help desk support Ongoing training Administration Decommissioning Indirect costs of user downtime and lost productivity, such as time spent on self-training, peer support, end user data ...

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Relevant information can have both quantitative and qualitative characteristics. For example, suppose you are deciding which of two laptops to purchase. Computer A costs $300 more than Computer B. Both computers satisfy your technical requirements; however Computer A has a more attractive appearance

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The steps necessary to plan, implement, and monitor performance: Formulate. The company examines its competitive environment and identifies ways in which it can best compete consistent with its mission, vision, and values. Translate. The company establishes specific objectives, measures, targets and initiatives, and develops capital, initiative,...

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$2,300 ÷ 23,000 square feet = $0.10 per square foot $0.10 × 12,000 Women’s square feet = $1,200 $0.10 × 7,000 Men’s square feet = $700 $0.10 × 4,000 Children’s square feet = $400

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Management Controls--management of risk and information system security Operational Controls--protecting a firm’s premise and facilities, preventing and detecting physical security breaches, and providing security training to employees, contractors, or third party users Technical Controls--primarily implemented and executed through mechanisms con...

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Consider the concert example where a band receives $16 for each ticket sold. The more sold will increase the band’s take from the concert, but they can only receive a constant $16 from each individual ticket sold.

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A fraud prevention program starts with a fraud risk assessment across the entire firm, taking into consideration the firm’s critical business divisions, processes, and accounts, performed by the management. A fraud detection program should include an evaluation by internal auditors on the effectiveness of business processes, along with an analysis...

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