TAILIEUCHUNG - Ebook Managerial accounting - Tools for business decision marking: Part 2

(BQ) Part 2 book "Managerial accounting - Tools for business decision marking" has contents: Pricing, budgetary planning, budgetary control and responsibility accounting, standard costs and balanced scorecard, planning for capital investments, planning for capital investments, financial statement analysis,.and other contents. | 7/30/09 7:04 PM Page 336 Find more at chapter 8 Pricing ✓ ● the navigator ● Scan Study Objectives study objectives ● Read Feature Story After studying this chapter, you should be able to: ● Read Preview ● Read Text and answer Do it! p. 340 p. 344 p. 347 p. 352 1 Compute a target cost when the market determines a product price. ● Work Using the Decision Toolkit ● Review Summary of Study Objectives ● Work Comprehensive Do it! p. 363 ● Answer Self-Study Questions ● Complete Assignments 2 Compute a target selling price using cost-plus pricing. 3 Use time-and-material pricing to determine the cost of services provided. 4 Determine a transfer price using the negotiated, cost-based, and market-based approaches. 5 Explain issues involved in transferring goods between divisions in different countries. 336 7/30/09 7:04 PM Page 337 Find more at feature story “I’ll Call Your Bluff, and Raise You 46%” If you own a PC, then there is a demand. In the meantime, AMD of its chips. In the past, price wars roughly 85% chance that the was boasting that it had a chip that have typically hurt AMD worse since microprocessor chip that runs your was more powerful than Intel’s, and Intel’s massive volume allows it to machine was made by Intel. For as that it had plenty of supply to meet produce chips at a lower cost. In long as most people can remember, demand. The result was that Intel’s 2006 Intel’s gross profit rate was Intel has had at least an 85% share of market share fell—to 82%. about 50%, while AMD’s was only the market for PC computer chips. It To those familiar with Intel, its about 36%. An all-out price war, isn’t that nobody else makes computer response was easily predicted. It cut however, would leave both companies chips; it’s just that the competition prices by up to 26%. One analyst battered and bruised. The stock .

• Quản trị kinh doanh
• Managerial accounting
• Budgetary planning
• Business decision marking
• Budgetary planning
• Budgetary control
• Capital investments
• Managerial accounting for managers
• Lecture Managerial accounting
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Dynamic business environment
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost