ACCOUNTING-BASED EARNINGS MANAGEMENT AND REAL ACTIVITIES MANIPULATION A Dissertation Presented to The Academic Faculty by Wei Yu In Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy in the School of Management Georgia Institute of Technology August 2008 Copyright 2008 by Wei Yu 3327682 Copyright 2008 by Yu‚ Wei All rights reserved 2008 3327682 ACCONTING-BASED EARNINGS MANAGEMENT AND REAL ACTIVITIES MANIPULATION Approved by: Dr
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interested to introduce an activity-based costing (ABC) system to allocate (or distribute) indirect costs to products. Indirect costs‚ as distinct from direct costs‚ cannot be unambiguously linked to specific products. The controller would like to calculate product costs based on ABC for planning and control‚ not inventory valuation. Under an ABC system‚ the allocation of costs to products is achieved through at least four analytical steps. Firstly‚ costs are grouped into activity levels. Secondly‚ cost
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the use of material obtained from the internet. (Senate Regulations 6.46) By completing the above details‚ I confirm that I adhere to the School’s Policy on plagiarism. Activity Based Costing and the Theory of Constraints are‚ respectively‚ Overhead Absorption Costing and Marginal Costing in a different guise Introduction In this assignment I will be investigating the assertion that Activity Based
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Contributions of Activity-Based Costing (ABC) to the Modern Business Environment In the increasingly competitive business environment‚ the enterprises who intend to maintain and enhance competitive advantages must build an efficient costing system to control‚ plan and decide how to improve the profitability and efficiency of the operation. Activity-based costing system (ABC) is such an advanced costing system that satisfies the needs of companies in modern business environment. This essay gives
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The advertising budget of a business is typically a subset of the larger sales budget and‚ within that‚ the marketing budget. Advertising is a part of the sales and marketing effort. Money spent on advertising can also be seen as an investment in building up the business. In order to keep the advertising budget in line with promotional and marketing goals‚ a business owner should start by answering several important questions: 1. Who is the target consumer? Who is interested in purchasing the
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From traditional budget planning to zero-based budgeting (Relevant to PBE Paper II: Management Accounting and Finance) Dr Fong Chun Cheong‚ Steve‚ School of Business‚ Macao Polytechnic Institute Introduction A budget is an important financial plan that incorporates a systematic analysis and interpretation of financial forecasts in terms of products‚ markets and the application of resources. It requires managers to plan. It needs operational and financial resources information for decision making
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Zero-based budgeting starts from a "zero base" and every function within an organization is analyzed for its needs and costs. Budgets are then built around what is needed for the upcoming period‚ regardless of whether the budget is higher or lower than the previous one. Because of its detail-oriented nature‚ zero-based budgeting may be a rolling process done over several years‚ with only a few functional areas reviewed at a time by managers or group leadership. Zero-based budgeting can lower
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The implementation of Activity Based Costing (ABC) in Chinese refining manufacturers Table of contents 1. Introduction 2 1.1 Research background 2 1.2 domestic and foreign research status 4 1.2.1 Activity-based costing development process 4 1.2.2 Status quo of Activity-Based Costing Development and Application in China 6 1.3 research contents 8 2. Related theories 9 2.1concept of ABC 9 2.2 rationales 10 2.3 difference between ABC and traditional costing 12 2.3.1. Different calculating targets 12
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CHAPTER 5: ACTIVITY-BASED COSTING AND CUSTOMER PROFITABILITY ANALYSIS QUESTIONS 5-1Undercosting a product may appear to have increased the reported profit the product earned (assuming the firm did not lower its selling price because of the reported lower product cost). However‚ the increased profit is‚ at best‚ a twist in truth. Costs of the product not charged to the product itself are borne by other products of the firm. Worse‚ undercosting a product may result in managers erroneously believing
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Summary…………………………………………………………………….. Page 2 Introduction………………………………………………………………………..…… Page 3 Analysis Part A – Conceptual Issues…………………………………………………… Page 4 Analysis Part B – The Practical Application to Sunflower Ltd……………………..….. Page 5 Reflective Learning………………………………………………………….................. Page 6 Conclusion …………………………………………………………………………..…. Page 7 References ……………………………………………………………………………... Page 8 Appendix……………………………………………………………………………..… Page 9 Executive Summary Dear Mr
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