The document discusses budgeting and the master budget. It provides information on the basic framework of budgeting including detail budgets that roll up into the master budget. It describes planning and control aspects of budgeting. Specific types of budgets are outlined like sales, production, materials, and cash budgets. Methods for developing budgets such as participative and continuous budgeting are covered. The advantages of budgeting and responsibility accounting are also summarized.
The document discusses operational budgeting and how a company can be profitable but still experience cash flow issues if investments in growing the business tie up cash for long periods in inventory and receivables. It explains that a formal budgeting process provides benefits like coordination, performance evaluation, and clear assignment of responsibilities. The document also outlines two philosophies for setting budgeted amounts - a behavioral approach that considers goals to be reasonable and achievable, and a total quality management approach aimed at eliminating inefficiency.
This document discusses national income accounting and the value added method. It explains that national income is the total value of goods and services produced in a country in a year. It also outlines the circular flow from production to income to expenditure. The value added method is demonstrated through an example showing the value added at each stage of production by farmers, millers, bakers and shopkeepers. The key terms of value of output, intermediate consumption and value added are defined in calculating gross value added and gross domestic product at market price.
A manufacturing company must choose between three aggregate production plans to meet demand that fluctuates over a six-month period. Plan I varies the workforce size, Plan II keeps the workforce constant and uses overtime and idle time, and Plan III keeps the workforce constant and allows inventory and stockouts. The costs of each plan are compared. Plan I costs $24,500, Plan II costs $36,600, and Plan III costs $9,600. Plan III, which keeps the workforce constant and allows for inventory and stockouts, is identified as the preferred plan due to having the lowest cost.
This document discusses aggregate planning strategies and methods. It provides an example of how to develop an aggregate production plan for a firm over a one-year period. Key steps include forecasting demand, determining necessary production levels, calculating regular production levels based on workforce capacity, adjusting workforce levels through hiring and layoffs, and calculating associated costs of production, inventory, backorders, and idle time. The example shows calculations for each month to develop an optimal aggregate production plan that meets demand while minimizing total costs over the planning period.
GDP deflator and CPI are both used to measure inflation in an economy. GDP deflator measures the price changes of all goods and services produced in the economy, while CPI measures the price changes of goods and services purchased by households. CPI is more focused on consumer prices and assigns fixed weights to goods, so it can overstate inflation, while GDP deflator assigns changing weights and may understate inflation. Both measures generally agree on the overall inflation trend, but may diverge in specific cases like a crop failure, which would impact CPI more than GDP deflator.
Lecture slides for an undergraduate course on Basic Macroeconomics that I taught in the Fall of 2007.
This lecture goes over the difference between real and nominal GDP.
A case study of cost analysis and pricing decision of smeEnamul Islam
M. Keramot Ali Hall Dining is a sole proprietorship located on the campus of Patuakhali Science and Technology University. The report analyzes the dining hall's costs and profits over a one month period. Key findings include inaccurate sales records and an imperfect pricing system. Recommendations are to implement proper accounting practices, track sales volumes more carefully, and improve the costing system to enhance decision making.
The document discusses operational budgeting and how a company can be profitable but still experience cash flow issues if investments in growing the business tie up cash for long periods in inventory and receivables. It explains that a formal budgeting process provides benefits like coordination, performance evaluation, and clear assignment of responsibilities. The document also outlines two philosophies for setting budgeted amounts - a behavioral approach that considers goals to be reasonable and achievable, and a total quality management approach aimed at eliminating inefficiency.
This document discusses national income accounting and the value added method. It explains that national income is the total value of goods and services produced in a country in a year. It also outlines the circular flow from production to income to expenditure. The value added method is demonstrated through an example showing the value added at each stage of production by farmers, millers, bakers and shopkeepers. The key terms of value of output, intermediate consumption and value added are defined in calculating gross value added and gross domestic product at market price.
A manufacturing company must choose between three aggregate production plans to meet demand that fluctuates over a six-month period. Plan I varies the workforce size, Plan II keeps the workforce constant and uses overtime and idle time, and Plan III keeps the workforce constant and allows inventory and stockouts. The costs of each plan are compared. Plan I costs $24,500, Plan II costs $36,600, and Plan III costs $9,600. Plan III, which keeps the workforce constant and allows for inventory and stockouts, is identified as the preferred plan due to having the lowest cost.
This document discusses aggregate planning strategies and methods. It provides an example of how to develop an aggregate production plan for a firm over a one-year period. Key steps include forecasting demand, determining necessary production levels, calculating regular production levels based on workforce capacity, adjusting workforce levels through hiring and layoffs, and calculating associated costs of production, inventory, backorders, and idle time. The example shows calculations for each month to develop an optimal aggregate production plan that meets demand while minimizing total costs over the planning period.
GDP deflator and CPI are both used to measure inflation in an economy. GDP deflator measures the price changes of all goods and services produced in the economy, while CPI measures the price changes of goods and services purchased by households. CPI is more focused on consumer prices and assigns fixed weights to goods, so it can overstate inflation, while GDP deflator assigns changing weights and may understate inflation. Both measures generally agree on the overall inflation trend, but may diverge in specific cases like a crop failure, which would impact CPI more than GDP deflator.
Lecture slides for an undergraduate course on Basic Macroeconomics that I taught in the Fall of 2007.
This lecture goes over the difference between real and nominal GDP.
A case study of cost analysis and pricing decision of smeEnamul Islam
M. Keramot Ali Hall Dining is a sole proprietorship located on the campus of Patuakhali Science and Technology University. The report analyzes the dining hall's costs and profits over a one month period. Key findings include inaccurate sales records and an imperfect pricing system. Recommendations are to implement proper accounting practices, track sales volumes more carefully, and improve the costing system to enhance decision making.
While nominal GDP reflects changes in both production quantities and prices, real GDP accounts only for changes in production quantities by adjusting for inflation using a base year. To compare GDP between years and understand changes in production versus prices, real GDP is used. The GDP deflator is a measure of inflation as it reflects only price changes, calculated by taking the nominal GDP of a year divided by its real GDP, then multiplied by 100.
The document summarizes how changes in demand and supply affect market prices and quantities traded. It discusses how an increase in demand raises prices while a decrease in demand lowers prices. An increase in supply lowers prices while a decrease in supply raises prices. Examples are given of how falling demand or supply would shift the curves and lower the market quantity or raise the price. The document ends with sample questions about identifying causes of demand changes and using diagrams to analyze a subsidy.
Textron reported its Q1 2017 earnings. Total revenues were $3.1B compared to $3.2B in Q1 2016. Segment profit was $219M compared to $280M last year. Adjusted EPS from continuing operations was $0.46 compared to $0.55. For the full year 2017, Textron expects adjusted EPS from continuing operations of $2.40-$2.60 and manufacturing cash flow before pension contributions of $650M-$750M.
The document discusses macroeconomic concepts including:
- Aggregate demand and aggregate supply curves, showing the relationship between output and price levels.
- Fiscal and monetary policy can be used to shift the aggregate demand curve to manage the economy. Expansionary policies aim to boost output while contractionary policies curb inflation.
- Supply-side policies shift the aggregate supply curve by increasing the economy's productive capacity.
This document discusses macroeconomic concepts of aggregate supply, aggregate demand, and their relationship in determining equilibrium output and price levels. It addresses questions about whether macroeconomic equilibrium exists and if it ensures full employment. Key points covered include the derivation of market clearing conditions, how unemployment relates to fiscal policy tools like government spending and bonds, and stylized facts about interactions between monetary and fiscal policy in achieving sustained high employment levels over the business cycle. Cost-push inflation and its sources such as materials price increases are also briefly mentioned.
India aims to increase manufacturing's contribution to GDP to 25% by 2025 from the current 16%. The government has received investment proposals totaling over $3.05 billion, of which $1.04 billion have been approved, to help achieve this goal. India's manufacturing sector could reach $1 trillion by 2025 if initiatives like "Make in India" are successful in attracting foreign investment.
The document discusses several key concepts related to measuring national income:
- National income is the total income in a nation and can increase (economic growth) or decrease (recession).
- Gross Domestic Product (GDP) measures the total value of goods and services produced domestically and includes consumption, investment, government spending, exports, and imports.
- GDP can be measured at market prices or factor costs after adjusting for subsidies and indirect taxes.
Modul ini membahas penggunaan tag-tag dasar HTML untuk membuat halaman web seperti format halaman, gaya teks, dan pengaturan tata letak teks. Modul ini juga membahas cara membuat daftar tak berurut dan tabel menggunakan tag seperti <ul>, <ol>, <li>, <dl>, <dt>, <dd>, dan <table>.
Cscu module 11 security on social networking sitesSejahtera Affif
The document discusses security risks on social networking sites. It notes that phishing attacks on social networks increased 1200% in the past year according to a Microsoft report. The report found that 84.5% of phishing in December used social networks as a lure, up from 8.3% at the start of 2010. The popularity of social media has created opportunities for criminals to impact users and their connections through impersonation.
The document discusses various concepts related to manufacturing costs including:
- Direct costs include direct materials, direct labor, and manufacturing overhead which make up total manufacturing costs.
- Product costs include direct materials, direct labor, and manufacturing overhead that are assigned to units produced. Period costs are expensed on the income statement and not included in product costs.
- For manufacturers, inventory includes raw materials, work in process, and finished goods. Work in process inventory captures partially complete products as manufacturing costs are added through the production process.
The document discusses encryption and digital security, including a survey that found 40% of IT workers believe they could hold their employer's network hostage by withholding encryption keys. It then provides information on common encryption terminology, types of encryption like symmetric and asymmetric encryption, encryption standards, digital certificates, how digital certificates and signatures work, and cryptography tools.
Cscu module 10 social engineering and identity theftSejahtera Affif
1. An identity theft operation in Oakland, California was shut down by police. The operation manufactured fake checks, IDs, and credit cards and potentially affected thousands of victims in the Bay Area and other states.
2. Police are searching for a woman named Lavonda Moore who is accused of stealing a debit card from an elderly man and using it to make multiple withdrawals and purchases. She has outstanding warrants for credit card theft, fraud, larceny, and identity theft.
3. A 2011 identity theft statistics report found that 11.1 million US adults were victims of identity theft, with total fraud amounts reaching $54 billion. 75% of victims knew the crimes were committed.
The document provides technical specifications and operating instructions for the Epson LX-800 printer. It describes the printer's features such as its maximum print speed of 180 characters per second, built-in fonts, input buffer, and optional interfaces. The document also provides diagrams of the printer's main mechanical and electronic components and instructions on safety, maintenance, troubleshooting and repair.
Dokumen tersebut membahas tentang akuntansi komitmen dan kontijensi pada perbankan. Komitmen adalah ikatan kontrak yang harus dilaksanakan bila persyaratan terpenuhi, seperti fasilitas kredit, L/C, dan transaksi valuta asing. Kontijensi adalah kemungkinan laba rugi di masa depan. Keduanya dicatat di rekening administratif dan dilaporkan secara terpisah dalam laporan komitmen dan kontijensi.
Dokumen tersebut membahas beberapa algoritma pengurutan data (sorting) seperti bubble sort, selection sort, dan insertion sort. Bubble sort bekerja dengan membandingkan dan menukar pasangan elemen berurutan jika terbalik. Selection sort mencari elemen terkecil/terbesar dan menukar ke posisi yang tepat. Insertion sort menyisipkan elemen ke tempat yang sesuai seperti mengurutkan kartu.
This document provides information about cost-volume-profit (CVP) analysis for Wind Bicycle Co. It includes the company's contribution income statement for the month of June showing sales of 500 bikes for $250,000, variable expenses of $150,000, contribution margin of $100,000, fixed expenses of $80,000 and net income of $20,000. It then discusses various CVP concepts including contribution margin, break-even point, margin of safety, operating leverage and sales mix. Formulas and examples are provided to demonstrate how to calculate items like break-even point in units and dollars, target profit levels, degree of operating leverage and sales mix impact on break-even analysis.
This document summarizes the creation of a login form and main menu page for a website administrator area. It includes instructions to:
1) Create a user table with a primary key of username.
2) Build a login form that submits to a cek_login.php file.
3) The cek_login.php file checks the login credentials against the user table and sets session variables if valid.
4) A menuadmin.php file is created to display a main menu page for logged in users.
Dokumen tersebut memberikan tutorial tentang cara menambahkan texture pada objek 3D di Blender. Langkah-langkahnya meliputi memilih objek, mengaktifkan mode edit, memilih tampilan UV/Image Editor, memuat gambar texture, membuat material baru, menambahkan texture gambar, mengatur koordinat UV, dan menugaskan material pada objek.
Variabel digunakan untuk menyimpan nilai data. Array digunakan untuk menyimpan lebih dari satu nilai data sekaligus dengan menggunakan indeks. Ada dua jenis array, yaitu array satu dimensi dan array multidimensi. Array dideklarasikan dengan menentukan tipe data dan rentang indeksnya.
While nominal GDP reflects changes in both production quantities and prices, real GDP accounts only for changes in production quantities by adjusting for inflation using a base year. To compare GDP between years and understand changes in production versus prices, real GDP is used. The GDP deflator is a measure of inflation as it reflects only price changes, calculated by taking the nominal GDP of a year divided by its real GDP, then multiplied by 100.
The document summarizes how changes in demand and supply affect market prices and quantities traded. It discusses how an increase in demand raises prices while a decrease in demand lowers prices. An increase in supply lowers prices while a decrease in supply raises prices. Examples are given of how falling demand or supply would shift the curves and lower the market quantity or raise the price. The document ends with sample questions about identifying causes of demand changes and using diagrams to analyze a subsidy.
Textron reported its Q1 2017 earnings. Total revenues were $3.1B compared to $3.2B in Q1 2016. Segment profit was $219M compared to $280M last year. Adjusted EPS from continuing operations was $0.46 compared to $0.55. For the full year 2017, Textron expects adjusted EPS from continuing operations of $2.40-$2.60 and manufacturing cash flow before pension contributions of $650M-$750M.
The document discusses macroeconomic concepts including:
- Aggregate demand and aggregate supply curves, showing the relationship between output and price levels.
- Fiscal and monetary policy can be used to shift the aggregate demand curve to manage the economy. Expansionary policies aim to boost output while contractionary policies curb inflation.
- Supply-side policies shift the aggregate supply curve by increasing the economy's productive capacity.
This document discusses macroeconomic concepts of aggregate supply, aggregate demand, and their relationship in determining equilibrium output and price levels. It addresses questions about whether macroeconomic equilibrium exists and if it ensures full employment. Key points covered include the derivation of market clearing conditions, how unemployment relates to fiscal policy tools like government spending and bonds, and stylized facts about interactions between monetary and fiscal policy in achieving sustained high employment levels over the business cycle. Cost-push inflation and its sources such as materials price increases are also briefly mentioned.
India aims to increase manufacturing's contribution to GDP to 25% by 2025 from the current 16%. The government has received investment proposals totaling over $3.05 billion, of which $1.04 billion have been approved, to help achieve this goal. India's manufacturing sector could reach $1 trillion by 2025 if initiatives like "Make in India" are successful in attracting foreign investment.
The document discusses several key concepts related to measuring national income:
- National income is the total income in a nation and can increase (economic growth) or decrease (recession).
- Gross Domestic Product (GDP) measures the total value of goods and services produced domestically and includes consumption, investment, government spending, exports, and imports.
- GDP can be measured at market prices or factor costs after adjusting for subsidies and indirect taxes.
Modul ini membahas penggunaan tag-tag dasar HTML untuk membuat halaman web seperti format halaman, gaya teks, dan pengaturan tata letak teks. Modul ini juga membahas cara membuat daftar tak berurut dan tabel menggunakan tag seperti <ul>, <ol>, <li>, <dl>, <dt>, <dd>, dan <table>.
Cscu module 11 security on social networking sitesSejahtera Affif
The document discusses security risks on social networking sites. It notes that phishing attacks on social networks increased 1200% in the past year according to a Microsoft report. The report found that 84.5% of phishing in December used social networks as a lure, up from 8.3% at the start of 2010. The popularity of social media has created opportunities for criminals to impact users and their connections through impersonation.
The document discusses various concepts related to manufacturing costs including:
- Direct costs include direct materials, direct labor, and manufacturing overhead which make up total manufacturing costs.
- Product costs include direct materials, direct labor, and manufacturing overhead that are assigned to units produced. Period costs are expensed on the income statement and not included in product costs.
- For manufacturers, inventory includes raw materials, work in process, and finished goods. Work in process inventory captures partially complete products as manufacturing costs are added through the production process.
The document discusses encryption and digital security, including a survey that found 40% of IT workers believe they could hold their employer's network hostage by withholding encryption keys. It then provides information on common encryption terminology, types of encryption like symmetric and asymmetric encryption, encryption standards, digital certificates, how digital certificates and signatures work, and cryptography tools.
Cscu module 10 social engineering and identity theftSejahtera Affif
1. An identity theft operation in Oakland, California was shut down by police. The operation manufactured fake checks, IDs, and credit cards and potentially affected thousands of victims in the Bay Area and other states.
2. Police are searching for a woman named Lavonda Moore who is accused of stealing a debit card from an elderly man and using it to make multiple withdrawals and purchases. She has outstanding warrants for credit card theft, fraud, larceny, and identity theft.
3. A 2011 identity theft statistics report found that 11.1 million US adults were victims of identity theft, with total fraud amounts reaching $54 billion. 75% of victims knew the crimes were committed.
The document provides technical specifications and operating instructions for the Epson LX-800 printer. It describes the printer's features such as its maximum print speed of 180 characters per second, built-in fonts, input buffer, and optional interfaces. The document also provides diagrams of the printer's main mechanical and electronic components and instructions on safety, maintenance, troubleshooting and repair.
Dokumen tersebut membahas tentang akuntansi komitmen dan kontijensi pada perbankan. Komitmen adalah ikatan kontrak yang harus dilaksanakan bila persyaratan terpenuhi, seperti fasilitas kredit, L/C, dan transaksi valuta asing. Kontijensi adalah kemungkinan laba rugi di masa depan. Keduanya dicatat di rekening administratif dan dilaporkan secara terpisah dalam laporan komitmen dan kontijensi.
Dokumen tersebut membahas beberapa algoritma pengurutan data (sorting) seperti bubble sort, selection sort, dan insertion sort. Bubble sort bekerja dengan membandingkan dan menukar pasangan elemen berurutan jika terbalik. Selection sort mencari elemen terkecil/terbesar dan menukar ke posisi yang tepat. Insertion sort menyisipkan elemen ke tempat yang sesuai seperti mengurutkan kartu.
This document provides information about cost-volume-profit (CVP) analysis for Wind Bicycle Co. It includes the company's contribution income statement for the month of June showing sales of 500 bikes for $250,000, variable expenses of $150,000, contribution margin of $100,000, fixed expenses of $80,000 and net income of $20,000. It then discusses various CVP concepts including contribution margin, break-even point, margin of safety, operating leverage and sales mix. Formulas and examples are provided to demonstrate how to calculate items like break-even point in units and dollars, target profit levels, degree of operating leverage and sales mix impact on break-even analysis.
This document summarizes the creation of a login form and main menu page for a website administrator area. It includes instructions to:
1) Create a user table with a primary key of username.
2) Build a login form that submits to a cek_login.php file.
3) The cek_login.php file checks the login credentials against the user table and sets session variables if valid.
4) A menuadmin.php file is created to display a main menu page for logged in users.
Dokumen tersebut memberikan tutorial tentang cara menambahkan texture pada objek 3D di Blender. Langkah-langkahnya meliputi memilih objek, mengaktifkan mode edit, memilih tampilan UV/Image Editor, memuat gambar texture, membuat material baru, menambahkan texture gambar, mengatur koordinat UV, dan menugaskan material pada objek.
Variabel digunakan untuk menyimpan nilai data. Array digunakan untuk menyimpan lebih dari satu nilai data sekaligus dengan menggunakan indeks. Ada dua jenis array, yaitu array satu dimensi dan array multidimensi. Array dideklarasikan dengan menentukan tipe data dan rentang indeksnya.
The document discusses operational budgeting and the budgeting process. It provides examples of how a company named Ellis Magnet Co. prepares budgets for sales, production, materials purchases, direct labor costs, and manufacturing overhead for the months of April, May and June. The budgets are interrelated and based on estimated sales, production needs, material and labor requirements, and fixed and variable overhead costs. The examples demonstrate how operational budgets are developed to coordinate activities and evaluate performance.
The document discusses operational budgeting and the budgeting process. It provides examples of how a company named Ellis Magnet Co. prepares budgets for sales, production, materials purchases, direct labor costs, and manufacturing overhead for the months of April, May and June. The budgets are interrelated and based on estimated sales, production needs, material requirements, labor hours, and overhead costs. The examples demonstrate how the various functional budgets feed into an overall master budget for the company.
This document provides an overview of master budgets and performance planning. It discusses the importance of budgeting and describes the master budget components and budget preparation process. The document also includes examples of budgets prepared for a company called Hockey Den, including sales, purchases, expense, cash receipts, and other budgets. The examples demonstrate how to prepare budgets for sales, expenses, cash flows, and other items based on estimated sales and inventory levels.
This document discusses budgeting systems and activity-based budgeting. It provides an overview of the purposes of budgeting, types of budgets including master budgets, long-range budgets and rolling budgets. It then describes the differences between activity-based costing and activity-based budgeting. Finally, it provides an example of how to create sales, production, direct materials, and direct labor budgets for a company called Breakers Inc. for the quarter ending June 30.
The document discusses and compares absorption costing and variable costing methods. It provides an example of a company, Harvey Co., which produces one product. It calculates the income statement and unit product costs of Harvey Co. for two periods using both absorption and variable costing to demonstrate the differences between the two methods. Absorption costing allocates all manufacturing costs, including fixed overhead, to inventory, while variable costing treats fixed overhead as a period cost.
Budgeting is the formal process of preparing quantitative estimates of expected income and expenses for a defined period. A budget is a plan for how financial and operating resources will be used and obtained over a period. Budgets help management plan, motivate employees, evaluate performance, communicate goals, and coordinate activities. Common types of budgets include sales, production, materials purchasing, labor, and capital budgets. Budgets can be flexible or static depending on whether they vary with activity levels. Participative budgeting, frequent feedback, and realistic but challenging targets help ensure an effective budgeting process.
This document discusses profitability analysis and various profitability metrics used to evaluate business segments and make decisions around resource allocation. It defines absolute and relative profitability, and introduces the profitability index as a key measure to rank segments when resources are constrained. The profitability index is calculated as incremental profit divided by constrained resources required. The document provides examples of using the profitability index to select projects, make volume trade-off decisions, determine sales commissions, and set minimum prices for new products.
This document provides an overview of key concepts in managerial accounting. It discusses the differences between managerial and financial accounting, including the purpose and users of each. It also defines important cost classification concepts like behavior, traceability, controllability, and relevance. Additionally, it covers the lean business model and just-in-time manufacturing. The document outlines how costs are treated as product or period costs and how this impacts financial statements for manufacturers versus merchandisers. It also explains the flow of manufacturing costs and differences in balance sheet presentation between the two types of companies.
This document provides an overview of budgeting and the budgeting process. It defines key terms like budgets, the master budget, and different types of budgets such as operational budgets, the cash budget, and capital budgets. It explains the purposes of budgeting like planning, allocating resources, and evaluating performance. The document also describes how to develop specific budgets such as the sales budget, production budget, materials budget, and cash budget. It provides examples of how to calculate figures for these various budgets.
- Absorption costing allocates both variable and fixed manufacturing costs to inventory, while variable costing allocates only variable manufacturing costs to inventory and expenses fixed manufacturing costs.
- Using variable costing versus absorption costing results in different net operating income when production levels change between periods, even if sales remain the same, because absorption costing shifts fixed costs between periods.
- Variable costing is preferred by managers for decision making and performance evaluation because net operating income is consistent regardless of production changes. However, absorption costing is required for external financial reporting.
The document discusses strategic planning and budgeting. It provides definitions of key strategic planning concepts like goals, critical success factors, and strategic long-range plans. It also defines what a budget is and the key purposes of budgeting systems, which include managing performance, planning, and allocating resources. The document outlines the types of budgets organizations use, including master budgets, pro forma financial statements, and operational budgets. It provides examples of specific budgets like sales, production, materials, and cash budgets.
This document provides an introduction to managerial accounting and cost concepts. It distinguishes managerial accounting from financial accounting, explaining that managerial accounting provides information to managers within an organization, while financial accounting provides information to external parties. It also outlines the planning and control cycle used by managers and identifies key differences between managerial and financial accounting, such as their time focus and requirements. Additionally, it defines different types of costs including direct materials, direct labor, manufacturing overhead, and period costs. It also illustrates cost flows and classifications.
Managers use budgets to plan and estimate future costs and revenues over a specific period of time. The master budget is a comprehensive planning document that consists of all supporting budgets, including operating, financial, and cash budgets. It helps management allocate resources and determine how to use funds most effectively. The chapter discusses various types of budgets such as sales, production, direct materials, direct labor, manufacturing overhead, operating expenses, and cash budgets. It provides examples of how to prepare budgets and financial statements such as the budgeted income statement and balance sheet. Budgeting is beneficial for planning, coordination, motivation, and performance evaluation.
The document discusses various types of budgets and budgeting processes used by companies for planning and control purposes. It provides an example of Breakers Inc. preparing budgets for sales, production, materials, labor, expenses, and cash for the next few months. It demonstrates how the various functional budgets integrate together and provides budgeted financial statements to evaluate the company's expected financial performance.
The document discusses adjusting entries in accounting. Adjusting entries are needed at the end of an accounting period to ensure revenues and expenses are recorded in the appropriate periods. There are four types of adjusting entries: converting assets to expenses, converting liabilities to revenue, accruing unpaid expenses, and accruing uncollected revenues. Examples are provided for each type along with sample journal entries to record the adjustments.
The document discusses adjusting entries, which are journal entries made at the end of an accounting period to allocate revenues and expenses to the appropriate periods. There are four types of adjusting entries: 1) converting assets to expenses, 2) accruing unpaid expenses, 3) converting liabilities to revenue, and 4) accruing uncollected revenues. Examples are provided for each type, including depreciation of long-term assets, recognition of prepaid expenses, and allocation of unearned revenue.
The document discusses adjusting entries, which are journal entries made at the end of an accounting period to properly record revenue and expenses that have been earned or incurred but not yet recorded. There are four main types of adjusting entries: 1) converting assets to expenses, 2) converting liabilities to revenue, 3) accruing unpaid expenses, and 4) accruing uncollected revenues. Examples are provided for each type, including entries to record depreciation expense, rental revenue recognition, accrued wages, and prepaid insurance. The purpose of adjusting entries is to ensure the financial statements accurately reflect the company's financial position and results of operations for the period.
The document discusses adjusting entries, which are journal entries made at the end of an accounting period to adjust accounts and properly state revenues and expenses across periods. There are four types of adjusting entries: 1) converting assets to expenses, 2) accruing unpaid expenses, 3) converting liabilities to revenue, and 4) accruing uncollected revenues. Examples are provided for each type, including depreciation of long-term assets, recognition of prepaid expenses, and allocation of deferred revenues over time.
Anny Serafina Love - Letter of Recommendation by Kellen Harkins, MS.AnnySerafinaLove
This letter, written by Kellen Harkins, Course Director at Full Sail University, commends Anny Love's exemplary performance in the Video Sharing Platforms class. It highlights her dedication, willingness to challenge herself, and exceptional skills in production, editing, and marketing across various video platforms like YouTube, TikTok, and Instagram.
How are Lilac French Bulldogs Beauty Charming the World and Capturing Hearts....Lacey Max
“After being the most listed dog breed in the United States for 31
years in a row, the Labrador Retriever has dropped to second place
in the American Kennel Club's annual survey of the country's most
popular canines. The French Bulldog is the new top dog in the
United States as of 2022. The stylish puppy has ascended the
rankings in rapid time despite having health concerns and limited
color choices.”
Easily Verify Compliance and Security with Binance KYCAny kyc Account
Use our simple KYC verification guide to make sure your Binance account is safe and compliant. Discover the fundamentals, appreciate the significance of KYC, and trade on one of the biggest cryptocurrency exchanges with confidence.
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...my Pandit
Dive into the steadfast world of the Taurus Zodiac Sign. Discover the grounded, stable, and logical nature of Taurus individuals, and explore their key personality traits, important dates, and horoscope insights. Learn how the determination and patience of the Taurus sign make them the rock-steady achievers and anchors of the zodiac.
Starting a business is like embarking on an unpredictable adventure. It’s a journey filled with highs and lows, victories and defeats. But what if I told you that those setbacks and failures could be the very stepping stones that lead you to fortune? Let’s explore how resilience, adaptability, and strategic thinking can transform adversity into opportunity.
[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
This presentation is a curated compilation of PowerPoint diagrams and templates designed to illustrate 20 different digital transformation frameworks and models. These frameworks are based on recent industry trends and best practices, ensuring that the content remains relevant and up-to-date.
Key highlights include Microsoft's Digital Transformation Framework, which focuses on driving innovation and efficiency, and McKinsey's Ten Guiding Principles, which provide strategic insights for successful digital transformation. Additionally, Forrester's framework emphasizes enhancing customer experiences and modernizing IT infrastructure, while IDC's MaturityScape helps assess and develop organizational digital maturity. MIT's framework explores cutting-edge strategies for achieving digital success.
These materials are perfect for enhancing your business or classroom presentations, offering visual aids to supplement your insights. Please note that while comprehensive, these slides are intended as supplementary resources and may not be complete for standalone instructional purposes.
Frameworks/Models included:
Microsoft’s Digital Transformation Framework
McKinsey’s Ten Guiding Principles of Digital Transformation
Forrester’s Digital Transformation Framework
IDC’s Digital Transformation MaturityScape
MIT’s Digital Transformation Framework
Gartner’s Digital Transformation Framework
Accenture’s Digital Strategy & Enterprise Frameworks
Deloitte’s Digital Industrial Transformation Framework
Capgemini’s Digital Transformation Framework
PwC’s Digital Transformation Framework
Cisco’s Digital Transformation Framework
Cognizant’s Digital Transformation Framework
DXC Technology’s Digital Transformation Framework
The BCG Strategy Palette
McKinsey’s Digital Transformation Framework
Digital Transformation Compass
Four Levels of Digital Maturity
Design Thinking Framework
Business Model Canvas
Customer Journey Map
[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
This PowerPoint compilation offers a comprehensive overview of 20 leading innovation management frameworks and methodologies, selected for their broad applicability across various industries and organizational contexts. These frameworks are valuable resources for a wide range of users, including business professionals, educators, and consultants.
Each framework is presented with visually engaging diagrams and templates, ensuring the content is both informative and appealing. While this compilation is thorough, please note that the slides are intended as supplementary resources and may not be sufficient for standalone instructional purposes.
This compilation is ideal for anyone looking to enhance their understanding of innovation management and drive meaningful change within their organization. Whether you aim to improve product development processes, enhance customer experiences, or drive digital transformation, these frameworks offer valuable insights and tools to help you achieve your goals.
INCLUDED FRAMEWORKS/MODELS:
1. Stanford’s Design Thinking
2. IDEO’s Human-Centered Design
3. Strategyzer’s Business Model Innovation
4. Lean Startup Methodology
5. Agile Innovation Framework
6. Doblin’s Ten Types of Innovation
7. McKinsey’s Three Horizons of Growth
8. Customer Journey Map
9. Christensen’s Disruptive Innovation Theory
10. Blue Ocean Strategy
11. Strategyn’s Jobs-To-Be-Done (JTBD) Framework with Job Map
12. Design Sprint Framework
13. The Double Diamond
14. Lean Six Sigma DMAIC
15. TRIZ Problem-Solving Framework
16. Edward de Bono’s Six Thinking Hats
17. Stage-Gate Model
18. Toyota’s Six Steps of Kaizen
19. Microsoft’s Digital Transformation Framework
20. Design for Six Sigma (DFSS)
To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations
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