jika tidak menampilkan aset manusia. Pertumbuhan tren: berkembangnya metode akuntansi SDM bertujuan lebih sebagai alat manajerial daripada untuk pelaporan keuangan DILEMA BISNIS Meningkatkan pendapatan dengan mengurangi biaya pegawai (pemberhentian) Menurunkan pendapatan saat ada biaya perekrutan dan pelatihan pegawai baru SOLUSI DILEMA BISNIS Cost Metode Akuntansi SDM Value KONSEP AKUNTANSI SDM Akuntansi SDM yaitu suatu proses identifikasi dan pengukuran data mengenai sumber daya manusia serta
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Wireless carriers utilize Subscriber Data Management (SDM) systems to consolidate data in a single virtual data store with centralized administration‚ management and reporting. The “Big” part of Big Data comes from the fact that it is a collection of data sets so large and complex that it becomes difficult to process using on-hand database management tools. However‚ Big Data is also unstructured‚ meaning that it does not have a pre-defined data model or is not organized in a pre-defined manner
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t- UNIVERSITI SA]NS MALAYSIA Second Semester Examination Academic Session 201 1 12012 June 2O12 RPG 131 - Applied Quantitative Methods (Kaedah Kuantitatif G u naan) Duration : 3 hours (Masa: 3 jam) Please check that this examination paper consists of NINE pages of printed material before you begin the examination. Sila pastikan bahawa kertas peperiksaan ini mengandungi SEMBILAN muka surat yang tercetak sebelum anda memulakan peperiksaan ini. Students are allowed to answer all questions
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BAB I LATAR BELAKANG Pada bagian Latar Belakang ini akan dijelaskan mengenai sejarah terbentuknya perusahaan dan profil dari perusahaan‚ serta produk-produk yang dihasilkan oleh perusahaan. 1.1 Sejarah dan Profil Perusahaan PT. J.CO Donuts and Coffee didirikan oleh Johnny Andrean yang sebelumnya terkenal sebagai pengusaha salon yang sukses. Tak kurang dari 168 jaringan salon dan 41 sekolah salon dimilikinya‚ namun insting sang penata rambut kemudian membawanya terjun ke bisnis makanan. Sejak
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individual activities using the most relevant cost driver. In the case of SDM there is value in looking at the more complex costing system‚ the activity-based system‚ because their overhead costs cover a varied list of cost types which have no single cost driver that can be used to accurately allocate their overhead expenses to their different product lines. 4. One of the primary problems that South Dakota Microbrewery (SDM) faces is that local competition in the ale market is driving the cost of
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South Dakota Microbrewery (SDM) – Case Study Franco Borrello Key Relevant Information Product mix: Three different labels: Ale‚ Stout‚ Bock. Market info: Ale label is sold primarily to College bars‚ in large shipments. Stout and Bock labels are sold to upscale restaurants‚ in small shipments. Market forecast: Ale label: High local competition‚ high price fluctuations. Bock market forecast: Inelastic to small price changes. Low local competition and steady demand. Gross Margin (GM) target: 30% for
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Forfattere: Jacob Kirk Iversen (cand.merc.IB) Eksamensnummer: 270500 & David Roel (cand.merc.IB) Eksamensnummer: 272498 Vejleder: Dorthe Døjbak Håkonsson Associate Professor‚ PhD Institut for Ledelse Kandidatafhandling Arbejdsglæde og loyalitet i Airsquad - En afdeling af Girlsquad ApS Handelshøjskolen i Århus‚ Århus Universitet August 2009 Forord En stor tak skal lyde til vores tålmodige vejleder Dorthe Døjbak Håkonsson for hendes villighed til at komme med konstruktiv kritik i løbet
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THE EFFECT OF FINANCIAL RATIOS ON SHARE PRICE ON LISTED COMPANY AGROINDUSTRY LQ45 INDEX IN INDONESIA STOCK EXCHANGE Endawati‚ Dr. Izzati Amperaningrum‚ SE. Graduate Program‚ Accounting Information System‚ 2009 Gunadarma University http://www.gunadarma.ac.id Keywords : Stock ABSTRACT : Financial ratio describing a relationship or balance between a certain number with another number. Financial ratio analysis can be used to guide investors and creditors to make decisions or judgments about company achievements
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University of Alabama‚ USA Thomas H. Brush‚ Purdue University‚ USA Alok Chaturvedi‚ Purdue University‚ USA AbStrAct Most strategic decision-making (SDM) approaches advocate the importance of decision-making processes and response choices for obtaining effective outcomes. Modern decision-making support system (DMSS) technology is often also needed for complex SDM‚ with recent research calling for more integrative DMSS approaches. However‚ scholars tend to take disintegrated approaches and disagree on whether
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British Journal of Management‚ Vol. 13‚ 83–95 (2002) RESEARCH NOTE How Much do CEOs and Top Managers Matter in Strategic Decision-Making? V. M. Papadakis and P. Barwise* Athens University of Economics and Business‚ 76 Patission Street‚ 10434 Athens‚ Greece and *London Business School‚ Regent’s Park‚ London NW1 4SA‚ UK email: vpap@aueb.gr [Papadakis]; pbarwise@london.edu [Barwise] This research note explores the influence of both CEO and top-management team (TMT) characteristics on the process
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