Tài liệu Khối Ngành Kinh Tế

Service departmentcosts are allocatedto other service departments andto productiondepartments, usuallystarting with theservice departmentthat serves thelargest number of other service  departments.

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Net Present Value The cost of capital is used as the actual discount rate. Any project with a negative net present value is rejected. Internal Rate of Return The cost of capital is compared to the internal rate of return on a project. To be acceptable, a project’s rate of return must be greater than the cost of capital.

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A firm’s demand and marginal revenue curves are difficult to discern with precision. The marginal revenue, marginal cost paradigm is not valid for all forms of markets. Marginal cost is difficult to measure.

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Accept or Reject a special order Outsource a Product or Service Add or Drop a Service, Product or Department Special Decisions in Manufacturing Decisions Involving Limited Resources

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The accounting systems of federal agencies must serve both the external financial reporting needs mandated by the Chief Financial Officers’ Act and the necessity of having internal budgetary controls over the spending of public resources. This is accomplished through the maintenance of two self-balancing sets of accounts, termed budgetary and pro...

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Using the differential approach is desirable for two reasons: Only rarely will enough information be available to prepare detailed income statements for both alternatives. Mingling irrelevant costs with relevant costs may cause confusion and distract attention away from the information that is really critical.

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Performance Audits Economy and efficiency audits – involve aspects of appropriate acquisition, use, and safeguarding of resources Program audits – assess the degree to which mission objectives have been achieved while adhering to applicable laws and regulations Nonaudit Services Providing or explaining information Providing advice or assist...

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Continuing Auditors Update opinion by considering if previously-issued opinions still appropriate If previously-issued opinions not appropriate, revise opinion in current report Predecessor auditors With permission, auditors may present reissued report from predecessor on prior-years’ F/S along with their report on current F/S If predecessors’...

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A segment is any part or activity of an organization about which a manager seeks cost, revenue, or profit data. Segmented reporting refers to the preparation of accounting reports by segment and for the organization as a whole.

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A segment is any part or activity of an organization about which a manager seeks cost, revenue, or profit data. Segmented reporting refers to the preparation of accounting reports by segment and for the organization as a whole.

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 667 | Lượt tải: 0