عنوان فارسی مقاله: تعادل اجتماعی و عملکرد مالی
عنوان انگلیسی مقاله:
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Profit or loss
IAS1.82 prescribes line-items for profit or loss (eg revenue and finance costs) In addition, items required by other IFRSs must also be presented Additional line items, headings and sub-totals should be used only when relevant to an understanding of financial performance no extraordinary items Expenses may be classified by nature or function (IAS 1.102–105)
دانلود رایگان مقاله پاورپوینت انگلیسی Reporting financial performance
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Financial Performance Reporting-Project Update - FASBwww.fasb.org/jsp/FASB/FASBContent_C/ProjectUpdatePage&cid=1176164178963Financial Performance Reporting. Last updated on February 1, 2016. Please refer to the Current Technical Plan for information about the expected release dates ...Reporting Financial Performance - Eureka - University of Oxfordeureka.sbs.ox.ac.uk/4414/by R Barker - 2004 - Cited by 138 - Related articlesFeb 21, 2017 - Barker, Richard (2004) Reporting Financial Performance. ... an alternative approach to the reporting of financial performance, which provides a ...[PPT]Reporting financial performance - IFRSwww.ifrs.org/Use-around.../6.%20%20Reporting%20financial%20performance.pptxReporting financial performance. Joint World Bank and IFRS Foundation 'train the trainers' workshop hosted by the ECCB 30 April to 4 May 2012. International ...Searches related to Reporting financial performancefrs 3 exceptional itemsfrs 3 prior year adjustmentfinancial performance report examplefrs 102 exceptional itemsfrs 3 nzfrs 4exceptional items accounting examplesfrs3
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Key Concepts and Skills
Be able to compute the future value of an investment made today
Be able to compute the present value of cash to be received at some future date
Be able to compute the return on an investment
Be able to compute the number of periods that equates a present value and a future value given an interest rate
Be able to use a financial calculator and a spreadsheet to solve time value of money problems
دانلود رایگان مقاله پاورپوینت انگلیسی INTRODUCTION TO VALUATION: TIME VALUE OF MONEY (CALCULATOR)
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TVMCalcs.com: Time Value of Money, Financial Calculator and ...www.tvmcalcs.com/TVMCalcs.com provides financial calculator, time value of money, and Microsoft Excel tutorials at no cost. This site is maintained by Timothy R. Mayes, Ph.d.Time Value of Money Calculators - Calculator Soupwww.calculatorsoup.com › FinancialCalculate the time value of money with present value calculators and future value calculators. See how changing the number of periods, interest rate, and ...Finance Calculatorwww.calculator.net/finance-calculator.htmlAlso find hundreds of other free online calculators here. ... According to a concept that economists call the "time value of money," you would probably be right.Time Value of Money Calculator - Android Apps on Google Playhttps://play.google.com/store/apps/details?id=com.tvmtimevalueofmoney&hl=enRating: 4.2 - 25 votes - FreeThis is a free program with no ads. It is designed to be small, light, fast and easy to use with no distractions. It uses advanced algorithms to precisely determine ...Searches related to : TIME VALUE OF MONEY (CALCULATOR)time value of money calculator indiatime value of money calculationtime value of money formulapresent value of money calculatortime value of money calculator excelpast value of money calculatortime value of money tablestime value of money calculator past
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Stochastic and Dynamic Demand
As revenue management advanced, at least three major themes evolved. The first was the introduction of time dynamics, replacing fare class demand-to-come estimates with stochastic processes describing fare class arrivals. Beyond providing greater realism, this change brought to light an alternative to nested protection levels for controlling the sale of inventory; a method discussed in more detail in the remaining sections. A second theme was that of capturing network effects. As airlines developed route structures that required passengers to travel on more than one flight, the limitations of leg level models became increasingly clear to practitioners and mathematical modelers alike. For practitioners, the limitations manifested themselves in questions such as “what is the Y class fare on a leg when there are 100 different itineraries drawing upon Y class inventory, each with its own fare?” Mathematical modelers not only saw the need for network models, but devoted considerable effort to the problem while developing important theoretical insights along the way. Just as important were business considerations. For airlines, which often operate under razor-thin profit margins, the quest for fraction-of–a-percentage point improvements in revenue made good sense. Theoretical results as well as simulations were promising since every new class of models was more comprehensive and better reflective of actual customer behavior. While not every airline jumps on the bandwagon of any new theoretical development, models that are dynamic in nature and/or capture network effects explicitly have become accepted worldwide since they deliver promised improvements. Implementation of those run-time consuming methods was in no small measure made possible by the incredible increase in computing power available at little cost, and to better numerical approaches. A third theme was the development of better demand models, as was touched upon in Section 1.2.4. In the remainder of this section we address each of these topics in more detail. In contrast to the first two themes, the development of the demand models was mainly driven by airlines suffering losses due to shifts in passenger buying behavior caused by several factors. We will have more to say about this phenomenon in Section
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Quantitative Problem Solving Methods in the Airline Industry: A ...https://books.google.com/books?isbn=1461416086Cynthia Barnhart, Barry Smith - 2011 - Business & Economicsinduced by constrained inventory that every RM model must directly account for, one way or ... next are two facets of a more general issue: the model misspecification. ... Revenue management models frequently assume that fare classes are ...[PDF]Revenue manipulation and misspecification in real activities ...https://business.illinois.edu/files/accy/Proceedings/YS_2014/Discussant_Tzachi.pdfApr 19, 2014 - ... models of RAM suffer from misspecifications in the presence of revenue ... Inclusion of revenues in the first-stage models and how it is affected by revenue management ... or after random selection? More detailed comments ...Advances in Economics and Econometrics: Volume 1: Theory and ...https://books.google.com/books?isbn=0521871522Richard Blundell, Whitney K. Newey, Torsten Persson - 2006 - Business & EconomicsThe enlargement of the set of possible priors represents model misspecification. Second ... as a regret minimization rather than a revenue maximization problem.The Theory and Practice of Revenue Managementhttps://books.google.com/books?isbn=1402077017Kalyan T. Talluri, Garrett J. van Ryzin - 2004 - Business & EconomicsTests for Misspecification In contrast to the tests in the previous section, a test for ... it by applying it to testing the IIA property in a discrete-choice model (Section ...
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Project Cost Management
Project Cost Management Processes
Types of Costs and Benefits
CP1: Planning Cost Management
CP2: Estimating Costs
My Health Intranet Sites
Categories of Cost Estimates
Cost Estimation Techniques
Using Estimation Techniques
Which technique is being used?
Typical Problems with IT Cost Estimates
PM Network: Estimates are just that
PM Network: Estimating Errors
Review: Cost Estimate Technique
CP3: Determining the Budget
Figure 7-4. Surveyor Pro Project Cost Baseline
Chapter Summary
CAPM – Things to know
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Review: Cost Estimate Technique(Parametric, Reserve Analysis, Bottom-up Estimate, Three-point estimate)
It was discovered that there are many unknowns about an activity and that it could cost a lot of more than estimated because it could take longer. So, some money is put aside to deal with the situation
There is a complicated activity for which there are many disagreements among the team about its cost estimate. So, an estimate was created by taking the average optimistic estimate, pessimistic estimate and realistic estimate.
The manager still had doubts about the estimate above so the complex activity was split up into smaller pieces. Estimate costs were placed on these pieces and then all were added up to reach the final figure/
For another activity, the number of work hours needed were multiplied by the hourly rate of a programmer
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7. Project Cost Management - A Guide to the Project Management ...https://www.safaribooksonline.com/library/view/a-guide-to/.../chap7.xhtml7 PROJECT COST MANAGEMENT Project Cost Management includes the processes involved in planning, estimating, budgeting, financing, funding, managing, ...Project Cost Management - Project Smarthttps://www.projectsmart.co.uk/project-cost-management.phpRating: 5 - 1 voteHow do we know what a project will cost? We really don't until the project is complete because we can't accurately predict the future. What we can do is create ...Project Cost Management Defined - ARES PRISM Blogblog.aresprism.com/project-cost-management-definedSep 29, 2014 - What is project cost management? Put simply, project cost management involves three main components: estimating, budgeting, and ...Searches related to Project Cost Managementproject cost management pdfproject cost management planproject cost management exampleproject cost management pptproject quality managementproject cost management softwareproject cost management definitionproject cost management pmbok
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Target Costing
Training Overview
What is Target Costing?
Brainstorming Exercise
Goal of Target Costing
Target Costing: The Nuts & Bolts
How it Works – Overview
How it Works – Part 1 – Analysis
How it Works – Part 2- Design
How it Works – Part 3 – Implement
Real World Example
Now It’s Your Turn
Now It’s Your Turn – Solution
Review & Summary
Reading List & Further Research
Sources
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Real World Example
In Business | Target Costing Approach–An Iterative Process:
Target costing Technique is widely used in Japan. In the automobile industry, the target cost for a new model is decomposed into target costs for each of the elements of the car–down to a target cost for each of the individual parts. The designers draft a trial blueprint, and a check is made to see if the estimated cost of the car is within reasonable distance of the target cost. If not, design changes are made, and a new trial blueprint is drawn up. This process continues until there is sufficient confidence in the design to make a prototype car according to the trial blueprint. If there is still a gap between the target cost and estimated cost, the design of the car will be further modified.
After repeating this process a number of times, the final blueprint is drawn up and turned over to the production department. In the first several months of production, the target costs will ordinarily not be achieved due to problems in getting a new model into production. However after that initial period, target costs are compared to actual costs and discrepancies between the two are investigated with the aim of eliminating the discrepancies and achieving target costs.
Source: Yasuhiro Monden and Kazuki Hamada, “Target Costing-Kaizen Costing in Japanese Automobile Companies,” Journal of Management Accounting Research 3, pp. 16-34.
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[PDF]Target Costing Discussion Paper - CIMAwww.cimaglobal.com/Documents/.../ReformingtheNHSfromwithin.pdfCIMA Discussion Paper: Target costing in the NHS | 01 |. Executive summary. A fundamental shift in performance often needs a radical change in the way an.[PDF]TARGET COSTINGwww.csus.edu/...%20target%20costing/my%20target%20costing%20handouts.pdfA target cost is the allowable amount of cost that can be incurred on a product and still earn the ... Explain how target costing is different from cost plus pricing.Target Costing | Formula | Example - AccountingExplainedaccountingexplained.com › Managerial Accounting › CVP AnalysisTarget costing is an approach in which companies set targets for its costs based on the price prevalent in the market and the profit margin they want to earn.Searches related to Target Costingtarget costing advantages and disadvantagestarget costing exampletarget costing formulatarget costing processtarget costing process stepstarget costing pdffeatures of target costingtarget costing ppt
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Implement IT Asset Management
ANALYST PERSPECTIVE
Who benefits from this research and how?
Executive summary
Executives know IT asset management is an important process and they want it fixed
Poor IT asset management practices increase costs and risks
To help you make quick progress Info-Tech Research Group parses IT asset management into its essential processes
The business case for ITAM is built on cost and risk avoidance
IT asset management will also improve the performance of the most important IT services
Info-Tech draws on the COBIT framework, which focuses on consistent delivery of IT services across the organization
Project structure and deliverables
Info-Tech delivers
Implementing IT asset management is done over two projects
The project blueprint illustrates the scope of each phase of the project with relevant case studies
Measure the value of guided implementations (GIs)
Cisco IT reduced costs by upwards of $50 million through implementing ITAM
Use these icons to help direct you as you navigate this research
Info-Tech offers various levels of support to best suit your needs
Implement Asset Management – Project overview
Implement Asset Management – Workshop overview
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ANALYST PERSPECTIVE
IT asset data impacts the entire organization. It’s time to harness that potential.
Asset management is like exercise: everyone is aware of the benefits, but many struggle to get started because the process seems daunting. Others fail to recognize the integrative potential that asset management offers once an effective program has been implemented.
A proper asset management program will allow your organization to cut spending, eliminate wasteful hardware and software, and improve your organizational security. More data will lead to better business decisions made across the organization.
As your program matures and your data gathering and utility improves, other areas of your organization will experience similar improvements. The true value of asset management comes from the rising tide of improved IT services built upon the foundation of a proactive asset management program.
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Strategies for Implementation - Asset Management Overview ...https://www.fhwa.dot.gov/asset/if08008/amo_05.cfmMay 26, 2015 - One size will never "fit all" in State asset management. While there is no standard approach or strategy to implementing asset management, ...Planning & Implementation Elements | The IAM - The Institute of Asset ...https://theiam.org/knowledge/diagrams/planning-and-implementationPlanning and Implementation Elements. This diagram describes the necessary connectivity between the overall business plan, what asset management needs ...How to Create and Implement an Asset Management Strategy - DPSIwww.dpsi.com/blog/how-to-create-and-implement-an-asset-management-strategy/Jul 6, 2015 - According to the Institute of Asset Management, an asset management strategy is a “long-term optimized approach to management of the ...Searches related to Implement IT Asset Managementimplementing asset management a practical guideenterprise asset management best practicesit asset management "project plan"enterprise asset management sap pdfasset management for dummies pdfit asset management implementation planenterprise asset management pdfsap asset management module