Investimenti - 3. Recupero Investimento Iniziale: le Entrate/Uscite di cassa

Costi decisionali - 1. Costi pertinenti a processi decisionali

The document discusses relevant cost concepts for decision making. It provides examples to illustrate which costs are relevant and irrelevant in different situations. Specifically, it analyzes Cynthia's decision about whether to drive or take the train to visit a friend. It determines that costs like gasoline, maintenance, and parking are relevant, while sunk costs like the purchase price of the car are irrelevant. It also analyzes a company's decision about whether to purchase a new machine. Only differential costs between the alternatives, like direct labor savings and rental costs, are relevant for the decision.

Costi per commessa: 4.Flussi documentali e contabilità distinta base (riepilogo)

The document describes the flow of costs in a job-order costing system. Materials and labor costs, whether direct or indirect, are first recorded on job cost sheets. Manufacturing overhead is also applied to work in process on the job cost sheets. If actual and applied overhead differ, an adjustment is made at year-end. Finally, completed jobs are transferred to finished goods inventory and later to cost of goods sold when products are sold.

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Investimenti - 7. Recupero Investimento Iniziale: Payback Method

This document discusses the payback method for capital budgeting decisions. It defines the payback period as the length of time it takes for a project's initial cost to be recovered from its cash receipts. An example is provided of a company considering installing an espresso bar with an initial cost of $140,000 that will generate $35,000 in annual cash inflows. The payback period is calculated as 4 years, meeting the company's requirement of less than 5 years. Therefore, the company would invest in the espresso bar project based on the payback method.

Classic Brass uses activity-based costing to allocate overhead costs to products, customer orders, and customers. It identifies activities like order size, customer orders, product design, and customer relations that drive overhead costs. It then allocates overhead costs to these cost objects in two stages: first by activity like dollars per machine hour or order, and then any unallocated costs to the final cost objects.

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Ch.3 Capital Budget (2) (4).ppt

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This document contains excerpts from a textbook on capital budgeting decisions. It discusses several key concepts in capital budgeting including screening decisions versus preference decisions, the time value of money, net present value analysis, internal rate of return, discount rates, and examples of how to calculate net present value and internal rate of return for capital budgeting projects. Worked examples are provided to illustrate how to use net present value and internal rate of return to evaluate potential capital investments.

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1) The document discusses concepts related to costs, profits, and output decisions for firms in the long-run and short-run. It provides an example of costs and profits for a car wash business. 2) Firms aim to maximize profits in the short-run by producing where marginal revenue equals marginal cost. In the long-run, firms will enter or exit an industry in response to economic profits or losses. 3) The document discusses economies and diseconomies of scale and how they impact long-run average costs. It provides a graphical depiction of the long-run average cost curve.

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1) The document discusses concepts related to costs, profits, and output decisions for firms in the long-run and short-run. It provides an example of costs and profits for a car wash business. 2) Firms aim to maximize profits in the short-run by producing where marginal revenue equals marginal cost. In the long-run, firms will enter or exit an industry in response to economic profits or losses. 3) Economies and diseconomies of scale can impact a firm's long-run average costs as production scales change. The long-run average cost curve shows the different scales a firm can operate at.

Suny brockportcns acc 202 chapter 12

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Noel Buensuceso

This document summarizes a chapter about costs and output decisions in the long run. It discusses concepts like profit, total costs, variable costs, fixed costs, and how firms determine whether to operate, expand, or shut down based on whether their revenues exceed their total costs and variable costs. It also covers long-run costs related to economies and diseconomies of scale, and how industries adjust in the short and long run through expansion, contraction, entry and exit of firms.

Costi decisionali - 4. I Costi Opportunità

The document discusses opportunity costs and how they relate to constrained resources. It provides an example of a company, Ensign Company, that produces two products using a machine called A1 as its constrained resource. The document determines that Ensign should focus production on Product 2, as it makes more efficient use of the constrained resource, Machine A1, generating a higher contribution margin per minute of machine time than Product 1. A proposed production plan is provided that fully utilizes the constrained resource to maximize total contribution margin.

Investimenti - 5. Recupero Investimento Iniziale: Metodo del Tasso di Rendime...

The document discusses the internal rate of return method for evaluating investment projects. The internal rate of return is the discount rate that results in a net present value of zero for the project's cash flows. As an example, the document analyzes a project for Decker Company to purchase a machine for $104,320 that will save $20,000 per year for 10 years. The internal rate of return is calculated to be 14%, so the project would be acceptable if the company's required rate of return is 14% or lower.

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With the advent of the AIFMD, risk monitoring for AIFs must transition from being an area based on due diligence and manager discretion into a much more clearly defined practice. The key challenge is to find meaningful and observable metrics which can satisfy both investors and regulators. Furthermore, these metrics must also meet the objectives and constraints set out in their prospectuses. This presentation covers the areas below: - Determining key areas to monitor - Assessing the level of leverage - Disclosures in the prospectus - Annual report disclosures

Worldwide_Paper_Company Blank Template-1

Yung Le

This document presents a valuation analysis of Worldwide Paper Company from 2007-2013. It shows the company's cash flows, investments, earnings, and tax information over this period. A net present value (NPV) analysis is conducted using the company's weighted average cost of capital (WACC) of 9.665% and finds a positive NPV, indicating the project should be accepted. The internal rate of return (IRR) is calculated to be 10.95%, which also supports accepting the project.

Suny brockportcns acc 202 chapter 12 part 2

This document provides examples and instructions for calculating financial metrics like net present value, internal rate of return, payback period and profitability index for capital investment projects. It includes 182 examples of companies considering various equipment purchases and facility investments, and calculating the expected cash flows and returns to evaluate whether the projects should be accepted. The examples cover a range of capital costs, estimated lives, salvage values, cash inflows and outflows, and required rates of return.

Investimenti - 8. Recupero Investimento Iniziale: Simple Rate of Return Method

The document discusses the simple rate of return method for calculating the rate of return of an investment project. It provides an example of Management of The Daily Grind wanting to install an espresso bar at a cost of $140,000 that will generate $100,000 in revenues and $65,000 in expenses over 10 years. Using the formula, the simple rate of return is calculated to be 25%. However, the method is not recommended as it ignores the time value of money.

How Multiple Dynamics Work

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This document discusses two investment strategies - one that provides multiples of returns rather than percentages, and one that uses arbitrage trading. It notes that arbitrage trading, which takes advantage of temporary price differences in global markets, can provide enormous returns due to operating 24/7. The document advertises a service called Ohlin Associates that claims to provide access to arbitrage traders who can double investments every month, returning the initial deposit after the first month. It argues this approach provides far better returns than traditional banks, managers or market investments. Clients would deposit funds which Ohlin uses to access arbitrage trading, with the goal of reaching pre-set investment targets within months instead of years.

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This document discusses capital budgeting and methods for evaluating capital investment projects. It begins by defining capital budgeting as analyzing long-term investment alternatives and deciding which assets to acquire or sell. It then discusses typical cash inflows and outflows for capital projects. Several evaluation methods are covered, including payback period, return on investment, and net present value. Net present value is presented as the preferred method because it considers the time value of money by discounting future cash flows. The document concludes by providing an example net present value calculation for a capital replacement decision.

Q1Parent Company Balance Sheet Sub Company Balance Sheet Question .docx

amrit47

Q1Parent Company Balance Sheet Sub Company Balance Sheet Question 1:A 100% asset acquisition of Sub Company by Parent Company (using cash and a bond issue) would most likely require which of the following?Assets, Liabilities & EquitiesBook ValueAssets, Liabilities & EquitiesBook ValueFair Valuea) Minority InterestCash$250,000Cash$40,000$40,000b) CR - Inventory $105,000AR$30,000AR$15,000$10,000c) CR - Common Stock $100,000Inventory$150,000Inventory$105,000$200,000d) None of the aboveLand $100,000Land $60,000$100,000Answer:Plant and Equipment$600,000Plant and Equipment$400,000$300,000Explanation of answer is written belowLess: Accumulated Depreciation-$150,000Less: Accumulated Depreciation-$150,000 Total Assets$980,000 Total Assets$470,000$650,000AP$20,000AP$50,000$50,000Common Stock$100,000Common Stock$100,000Additional Paid In Capital$560,000Additional Paid In Capital$60,000Retained Earnings$300,000Retained Earnings$270,000 Total Liabilities & Equity$980,000 Total Liabilities & Equity$480,000 Q2Parent Company Balance Sheet Sub Company Balance Sheet Question 3:A 100% stock acquisition of Sub Company by Parent Company (via Parent Stock Issues) would require which of the following?Assets, Liabilities & EquitiesBook ValueAssets, Liabilities & EquitiesBook ValueFair Valuea) DR - Investment in Sub CompanyCash$250,000Cash$40,000$40,000b) CR - Investment in Sub CompanyAR$30,000AR$15,000$10,000c) DR - Common Stock Inventory$150,000Inventory$105,000$200,000d) None of the aboveLand $100,000Land $60,000$100,000Answer:Plant and Equipment$600,000Plant and Equipment$400,000$300,000Explanation of answer is written belowLess: Accumulated Depreciation-$150,000Less: Accumulated Depreciation-$150,000 Total Assets$980,000 Total Assets$470,000$650,000AP$20,000AP$50,000$50,000Common Stock$100,000Common Stock$100,000Additional Paid In Capital$560,000Additional Paid In Capital$60,000Retained Earnings$300,000Retained Earnings$270,000 Total Liabilities & Equity$980,000 Total Liabilities & Equity$480,000 Q3Parent Company Balance Sheet Sub Company Balance Sheet Question 3:If the 100% stock acquisition of Sub Company by Parent Company was a bargain purchase, what was the purchase price of Sub Company?Assets, Liabilities & EquitiesBook ValueAssets, Liabilities & EquitiesBook ValueFair Valuea) $650,000Cash$250,000Cash$40,000$40,000b) $600,000AR$30,000AR$15,000$10,000c) $550,000Inventory$150,000Inventory$105,000$200,000d) None of the aboveLand $100,000Land $60,000$100,000Answer:Plant and Equipment$600,000Plant and Equipment$400,000$300,000Explanation of answer is written belowLess: Accumulated Depreciation-$150,000Less: Accumulated Depreciation-$150,000 Total Assets$980,000 Total Assets$470,000$650,000AP$20,000AP$50,000$50,000Common Stock$100,000Common Stock$100,000Additional Paid In Capital$560,000Additional Paid In Capital$60,000Retained Earnings$300,000Retained Earnings$270,000 Total Liabilities & Equity$980,000 Total Liabilities & Equi ...

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The document discusses net present value calculations and discounted cash flow analysis. It explains that depreciation is not deducted when calculating present value because it is not a cash outflow. Discounted cash flow methods automatically account for return of the original investment. The appropriate discount rate to use is a company's cost of capital, which represents the average return required by creditors and shareholders. The net present value method calculates the present value of cash inflows, outflows, and subtracts outflows from inflows to determine if a project should be accepted. An example is provided of a company determining if a 5 year contract should be accepted using net present value analysis.

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