ended 31 December 2014. Son Ha’s financial statements for the year 2014 Note VND million Sales revenue 1 800‚000 Cost of sales 2 (540‚000) Gross profit 260‚000 Selling and distribution expenses 3 (120‚000) General and administration expenses 4 (80‚000) Operating profit 60‚000 Financial expenses 5 (100‚000) Financial income 6 23‚000 Other non-operating income 7 8‚000 Net Loss (9‚000) Note 1: Of which Sales to TopAmerica of 1‚000 units at a price of 500‚000/unit (the normal
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CONTENTS 1) Introduction 3-4 2) Decision Analysis Buy or lease decision Aircraft configuration decision Pricing decision 4-7 3) Cost Analysis Variable cost Commission expense Fuel cost Employee cost Fixed cost Aircraft leasing cost and depreciation Landing and navigation cost Interest expense 7-9 4) Other Recommendation Transform into low fixed cost structure Lowering the currency related cost Practice divisional profitability analysis Join alliance Practice grid routing
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direct material cost‚ direct labor‚ and manufacturing overhead be considered as the cost of products for valuing inventory and for determining the cost of goods sold. (Expenses that are outside of the factory‚ such as selling‚ general and administrative expenses‚ are not product costs and are not inventoriable. They are reported as expenses on the income statement in the accounting period in which they occur.) Examples of manufacturing overhead include the depreciation or the rent on the factory building
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DESCRIPTION OF BUSINESS LOCATION OF THE OFFICE The location of my business is in Malanday Marikina City because the owner of the business is a resident of Malanday Marikina City. I am currently renting a place in Malanday to put up my rice business. COMPANY HISTORICAL BACKGROUND SM’s Rice Trading is a newly business LEGAL STRUCTURE AND OWNERSHIP SOLE PROPRIETORSHIP The sole proprietorship is the simplest business form under which one can operate a business. The sole proprietorship is
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Chapter 1 Accounting in Action: CM Corporation (CMC) CM Corporation (CMC) was founded in 2000 by Eric Conner and Phil Martin. The company designs‚ installs‚ and services security systems for high-tech companies. The founders‚ who describe themselves as "entrepreneurial geeks‚" met in a computer lab when they were teenagers and found they had common interests in working on security systems for critical industries. In January 2012‚ CMC hired you as an accounting intern. Lately Conner and Martin
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“In The Name Of ALLAH‚ Most Gracious‚ Most Compassionate”. ACKNOWLEDGEMENT First and foremost we thank ALLAH Almighty for best owing upon us the wisdom and strength to complete this project. It is combine effort of whole group. Every one participated whole heartedly and make it best. We are also thankful to our teacher Sir Rafiq who assigned us this project and with the guidance of his we have completed it successfully. We are also thankful to the different people
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NEXA report until I made a research about it and realized how much our government spent so much in education‚ which covers the government-run schools‚ non-degree training programs offered by the government agencies‚ job related training and seminar expenses for government personnel‚ overall administration of public-education programs by the government‚ construction of facilities for use in public education programs‚ and government counterpart funding for foreign assistance loans and grants for education-related
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include depreciation‚ building insurance and interest expense on mortgage debt. Both ACDC and tenant use the facility and should participate in the cost associated with acquiring the space. 3. Identify the broad activity categories and create cost pools by assigning the costs from Table 2 to the pools. Occupancy Cost- Indirect Employee Support cost General and administrative cost Program support cost Occupancy cost- Building Usage Wage Expenses- Direct 4. Identify the cost drivers that have
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Identify FOUR (4) types of documents and its functions in Payroll and Personnel Audit Cycle 2. Give TWO (2) examples of each of Substantive Analytical Procedures in Payroll & Personnel Audit Cycle when auditing the accounts below: i- Payroll Expense Accounts ii- Payroll-Related Accrual Accounts 3. Describe the duties that are performed within the personnel‚ timekeeping‚ and payroll processing functions. 4.a. Describe what are the key authorisation points in a payroll system. b.Explain
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In partial fulfillment for Financial Management Presenting our business proposal: Submitted to: Atty. ALFEO VIVAS Submitted by: MEDINA‚ KARLA JEAN PAJE‚ JONADEL DE GUZMAN‚ HANNAH ABIGAIL CALVADORES‚ JOYCE ANNE ABBANG‚ MYLA GRACE III - BFIN October 10‚ 2013 Table of Contents 1. Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2. Market Analysis Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 - 6 2.1 Demand 2.2 Peculiarity
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