What’s your real cost of capital? By James J. McNulty‚ Tony D. Yeh‚ William s. Schulze‚ and Michael H. Lubatkin Harvard Business Review‚ October 2002 Issue of the article: valuing investment projects Number of pages: 12 Daniel Miravet Campos Part 1. Executive summary This article is fundamentally based on the exposition of a new method to calculate the cost of capital for a company (MCPM)‚ to meet the inefficiencies of the current one (CAPM). In valuing any investment project or
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PHILIPPINES UNIVERSITY CAVITE CAMPUS COLLEGE OF ENGINEERING AND COMPUTER STUDIES DEPARTMENT OF COMPUTER STUDIES LABORATORY ACTIVITY 3 ODD-EVEN NUMBER IN TURBO C RATINGS LIA G. BANDAHALA 2011 - 11502 MR. IVAN JAMES FERMANEJO INSTRUCTOR I. Aim : * Write a Program to determine whether input number is ODD or EVEN. * Proper demonstration the use of Conditional Statements and Control Statements. II. Tools/Apparatus : Turbo C III. Procedure :
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of per Unit Total Costs. The estimated unit costs for Hoteling Industries‚ when operating at a production and sales level of 10‚000 units‚ are as follows: Cost Item Estimated Unit Cost Direct materials $15 Direct labor 10 Variable factory overhead 8 Fixed factory overhead 5 Variable marketing 4 Fixed marketing 3 Required: (1) Identify the estimated conversion cost per unit. (2) Identify the estimated prime cost per unit. (3) Determine the estimated total variable cost per unit. (4) Compute
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Cost of Capital Firms need to make capital investment i.e.‚ purchasing fixed assets such as factories‚ machineries‚ equipment‚ etc. After deciding what capital investments to make‚ they need to decide on the financing – sources of capital. The sources: Long-Term Debt‚ Common Stock‚ Preferred Stock and Retained Earnings. Then they need to find the cost of obtaining each source of financing today (not historical). Cost of Capital - The rate of return that a firm must earn on its investment
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Josh Copeland Professor Patton ENGL 1020M06 19 Feb. 2014 The Initiation Becoming an adult does not happen in a day. This process takes years of maturing and developing a brain that is capable of making smart life decisions. In the short stories “Stepdaughters” by Max Apple and “A&P” by John Updike‚ two young adults are put in difficult situations and forced to overcome them by making their own choices. In “Stepdaughters”‚ Stephanie‚ a high school student athlete struggles with her relationship
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Quiz 2 1) Cost-volume-profit analysis is used primarily by management: A) as a planning tool B) for control purposes C) to prepare external financial statements D) to attain accurate financial results Answer: A Diff: 1 Terms: cost-volume-profit (CVP) Objective: 1 AACSB: Communication 2) One of the first steps to take when using CVP analysis to help make decisions is: A) finding out where the total costs line intersects with the total revenues line on a graph. B) identifying which costs are variable
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Chapter 1 Basic Cost Concepts Learning Objectives • To understand the meaning of different costing terms to understand different costing methods • To have a basic idea of different costing techniques • To understand the meaning of cost sheet In order to determine and take a dispassionate view about what lies beneath the surface of accounting figures‚ a financial analyst has to make use of different management accounting techniques. Cost techniques have a precedence over the other
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The Tipping Point is the “biography of an idea‚” that a good way to think of “any number of [any] mysterious changes that mark everyday life is to think of them as epidemics. Ideas and products and messages and behaviors spread just like viruses do.” (7) There are three basic characteristics of change — “one‚ contagiousness; two‚ the fact that little causes can have big effects; and three‚ that change happens not gradually but at one dramatic moment…” (9) “The name given to that one dramatic moment
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Classification of Cost Cost may be classified into different categories depending upon the purpose of classification. Some of the important categories in which the costs are classified are as follows: 1. Fixed‚ Variable and Semi-Variable Costs The cost which varies directly in proportion with every increase or decrease in the volume of output or production is known as variable cost. Some of its examples are as follows: • Wages of laborers • Cost of direct material • Power The cost which does
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The historical cost accounting is an accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition. It is usually used in combination with other measurement bases. For example‚ inventories are usually carried at the lower of cost and net realizable value‚ on the other hand marketable securities are usually carried at market value‚ and entities prefer to carry pension liabilities at their present value. The main advantage of using
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