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Taschenbuch. Condizione: Neu. Druck auf Anfrage Neuware - Printed after ordering - Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1.3, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Internes Rechnungswesen/ Management Accounting, language: English, abstract: Every accounting student of the past sixty years has learned about inventory costing- a bookkeeping procedurethat manufacturing accountants follow to separate the production expense of an accounting period from the costof manufactured product inventories at the end of the period.(Johnson and Kaplan, 1991, p. 130)This technique of valuing inventory should, although often practiced, not be used for managerialdecision making though. It oversimplifies the consumption of overhead costs byproducts, services and customers and therefore leads to distorted cost information.Activity-based costing (ABC), developed by single manufacturing firms in the early 1980s,seems to provide more reliable information. The second part of this work describes theconcept of ABC by summarizing the arguments of two pioneers in this field. In their book'Relevance Lost: The Rise and Fall of Management Accounting', first published in 1987, H.Thomas Johnson and Robert S. Kaplan (1991) examine the traditions of management accounttingand describe possible improvements. In part three the developments of ABC in the last 20years are described by reviewing a choice of important literature. Part four then shows theimpact that ABC had on implementing companies. The conclusion, part five, contains anassessment of the used literature and an evaluation of whether the critic of traditionalmanagement accounting has been overcome by ABC. …

Taschenbuch. Condizione: Neu. Druck auf Anfrage Neuware - Printed after ordering - Bachelor Thesis from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Accounting in Context, language: English, abstract: This report explains the major changes which companies have to face with the revised IFRS 3 which was published in January 2008. One of them is the introduction of an option when it comes to the recognition of minority interest. The acquiring companies may chose between measuring it with its fair value or, as in the previous version of the standard, with its proportionate share of the net assets of the acquiree. Comparing the two treatments it becomes obvious that only the fair value measurement leads to the recognition of the part of goodwill which is attributable to the minority interest. This causes lower returns on capital employed and higher equity ratios for firms applying the fair value treatment.Another important modification of the revised IFRS 3 is that acquisition related cost such as legal or adviser fees have to be expensed, which means a cut in profits in the year of the acquisition. Before, those costs have been capitalised with the investment.When it comes to business combinations achieved in stages the revised standard demands that any previously held investment has to be re-measured at its fair value. Any differences to the carrying amount have to be realized as gains or losses. Goodwill is subsequently measured as the excess of the consideration transferred, the value of the re-measured investment and any minority interest over the identifiable net assets of the acquiree. …

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Taschenbuch. Condizione: Neu. Druck auf Anfrage Neuware - Printed after ordering - Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Investition und Finanzierung, Note: 2,0, Hochschule für Wirtschaft und Recht Berlin, Sprache: Deutsch, Abstract: Seit seiner theoretischen Begründung durch unabhängig voneinander geführte Untersuchungen in den sechziger Jahren des 20. Jahrhunderts hat das Capital Asset Pricing Model (CAPM) zur Bestimmung von Kapitalkosten stetig an Einfluss in der wirtschaftswissenschaftlichen Praxis gewonnen. Mit dem von William Sharpe, John Lintner und anderen entwickelte Modell ist es möglich einen kapitalmarktorientierten Eigen-kapitalkostensatz zu bestimmen, der sich vor allem durch das Risiko der Unternehmung im Bezug zum Marktrisiko bestimmt. Die Attraktivität des Modells ist leicht nachzuvollziehen: Mithilfe eines Faktors, dem Marktrisikofaktor , und der Zuhilfenahme historischer Renditen lassen sich scheinbar präzise Aussagen über zukünftige Rendite-erwartungen treffen. Und tatsächlich scheint der Zusammenhang für gewisse Perioden nachweisbar zu sein. Fama und French (1992) zeigen auf, dass für die Zeit von 1926 bis 1941 und mit nachlassender Genauigkeit auch für die längere Periode von 1926-1968 ein deutlicher Zusammenhang zwischen der Größe und der erwirtschafteten Rendite besteht. Diese und andere Studien (Womack and Zhang, 2003; Fama and French, 2004) belegen zudem, dass das einfache auf einem Faktor basierende Modell für Renditen nach 1968 keine hinreichende Erklärung liefert. Aus diesem Grund hat die wirtschaftswissenschaftliche Forschung versucht ein Modell zu finden, dass die Realität besser abbildet als es durch das CAPM der Fall ist. Im vorliegenden Text wird einer der vielversprechendsten Ansätze beschrieben: Das Drei Faktor Modell von Eugene F. Fama und Kenneth R. French. Hierfür wird im Abschnitt zwei noch einmal kurz auf die Bedeutung der Eigenkapitalkosten und die Funktionsweise des CAPM eingegangen. Dies erscheint auch vor dem Hintergrund wichtig, dass das Drei-Faktor-Modell letztlich eine Erweiterung des CAPM Ansatzes ist. In Punkt drei wird dann die Systematik und der Aufbau des Drei-Faktor-Modells beschrieben und auf die Genauigkeit der Ergebnisse eingegangen. Des Weiteren werden Anwendungen des Modells beschrieben und auf einige Kritikpunkte hingewiesen. Schließlich wird dann im vierten Abschnitt ein kurzes Fazit gezogen.…

Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1.3, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Internes Rechnungswesen/ Management Accounting, language: English, abstract: Every accounting student of the past sixty years has learned about inventory costing- a bookkeeping procedurethat manufacturing accountants follow to separate the production expense of an accounting period from the costof manufactured product inventories at the end of the period.(Johnson and Kaplan, 1991, p. 130)This technique of valuing inventory should, although often practiced, not be used for managerialdecision making though. It oversimplifies the consumption of overhead costs byproducts, services and customers and therefore leads to distorted cost information.Activity-based costing (ABC), developed by single manufacturing firms in the early 1980s,seems to provide more reliable information. The second part of this work describes theconcept of ABC by summarizing the arguments of two pioneers in this field. In their book'Relevance Lost: The Rise and Fall of Management Accounting', first published in 1987, H.Thomas Johnson and Robert S. Kaplan (1991) examine the traditions of management accounttingand describe possible improvements. In part three the developments of ABC in the last 20years are described by reviewing a choice of important literature. Part four then shows theimpact that ABC had on implementing companies. The conclusion, part five, contains anassessment of the used literature and an evaluation of whether the critic of traditionalmanagement accounting has been overcome by ABC. 16 pp. Englisch.…

Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Bachelor Thesis from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Accounting in Context, language: English, abstract: This report explains the major changes which companies have to face with the revised IFRS 3 which was published in January 2008. One of them is the introduction of an option when it comes to the recognition of minority interest. The acquiring companies may chose between measuring it with its fair value or, as in the previous version of the standard, with its proportionate share of the net assets of the acquiree. Comparing the two treatments it becomes obvious that only the fair value measurement leads to the recognition of the part of goodwill which is attributable to the minority interest. This causes lower returns on capital employed and higher equity ratios for firms applying the fair value treatment.Another important modification of the revised IFRS 3 is that acquisition related cost such as legal or adviser fees have to be expensed, which means a cut in profits in the year of the acquisition. Before, those costs have been capitalised with the investment.When it comes to business combinations achieved in stages the revised standard demands that any previously held investment has to be re-measured at its fair value. Any differences to the carrying amount have to be realized as gains or losses. Goodwill is subsequently measured as the excess of the consideration transferred, the value of the re-measured investment and any minority interest over the identifiable net assets of the acquiree. 24 pp. Englisch.…

LeatherBound. Condizione: New. BOOKS ARE EXEMPT FROM IMPORT DUTIES AND TARIFFS; NO EXTRA CHARGES APPLY. Leather Binding on Spine and Corners with Golden leaf printing on spine. Bound in genuine leather with Satin ribbon page markers and Spine with raised gilt bands. A perfect gift for your loved ones. Reprinted from edition. NO changes have been made to the original text. This is NOT a retyped or an ocr'd reprint. Illustrations, Index, if any, are included in black and white. Each page is checked manually before printing. As this print on demand book is reprinted from a very old book, there could be some missing or flawed pages, but we always try to make the book as complete as possible. Fold-outs, if any, are not part of the book. If the original book was published in multiple volumes then this reprint is of only one volume, not the whole set and contains approximately 10 pages. IF YOU WISH TO ORDER PARTICULAR VOLUME OR ALL THE VOLUMES YOU CAN CONTACT US. Resized as per current standards. Sewing binding for longer life, where the book block is actually sewn (smythe sewn/section sewn) with thread before binding which results in a more durable type of binding. Language: English.…

Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Investition und Finanzierung, Note: 2,0, Hochschule für Wirtschaft und Recht Berlin, Sprache: Deutsch, Abstract: Seit seiner theoretischen Begründung durch unabhängig voneinander geführte Untersuchungen in den sechziger Jahren des 20. Jahrhunderts hat das Capital Asset Pricing Model (CAPM) zur Bestimmung von Kapitalkosten stetig an Einfluss in der wirtschaftswissenschaftlichen Praxis gewonnen. Mit dem von William Sharpe, John Lintner und anderen entwickelte Modell ist es möglich einen kapitalmarktorientierten Eigen-kapitalkostensatz zu bestimmen, der sich vor allem durch das Risiko der Unternehmung im Bezug zum Marktrisiko bestimmt. Die Attraktivität des Modells ist leicht nachzuvollziehen: Mithilfe eines Faktors, dem Marktrisikofaktor , und der Zuhilfenahme historischer Renditen lassen sich scheinbar präzise Aussagen über zukünftige Rendite-erwartungen treffen. Und tatsächlich scheint der Zusammenhang für gewisse Perioden nachweisbar zu sein. Fama und French (1992) zeigen auf, dass für die Zeit von 1926 bis 1941 und mit nachlassender Genauigkeit auch für die längere Periode von 1926-1968 ein deutlicher Zusammenhang zwischen der Größe und der erwirtschafteten Rendite besteht. Diese und andere Studien (Womack and Zhang, 2003; Fama and French, 2004) belegen zudem, dass das einfache auf einem Faktor basierende Modell für Renditen nach 1968 keine hinreichende Erklärung liefert. Aus diesem Grund hat die wirtschaftswissenschaftliche Forschung versucht ein Modell zu finden, dass die Realität besser abbildet als es durch das CAPM der Fall ist. Im vorliegenden Text wird einer der vielversprechendsten Ansätze beschrieben: Das Drei Faktor Modell von Eugene F. Fama und Kenneth R. French. Hierfür wird im Abschnitt zwei noch einmal kurz auf die Bedeutung der Eigenkapitalkosten und die Funktionsweise des CAPM eingegangen. Dies erscheint auch vor dem Hintergrund wichtig, dass das Drei-Faktor-Modell letztlich eine Erweiterung des CAPM Ansatzes ist. In Punkt drei wird dann die Systematik und der Aufbau des Drei-Faktor-Modells beschrieben und auf die Genauigkeit der Ergebnisse eingegangen. Des Weiteren werden Anwendungen des Modells beschrieben und auf einige Kritikpunkte hingewiesen. Schließlich wird dann im vierten Abschnitt ein kurzes Fazit gezogen. 20 pp. Deutsch.…

Taschenbuch. Condizione: Neu. This item is printed on demand - Print on Demand Titel. Neuware -Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1.3, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Internes Rechnungswesen/ Management Accounting, language: English, abstract: Every accounting student of the past sixty years has learned about inventory costing- a bookkeeping procedurethat manufacturing accountants follow to separate the production expense of an accounting period from the costof manufactured product inventories at the end of the period.(Johnson and Kaplan, 1991, p. 130)This technique of valuing inventory should, although often practiced, not be used for managerialdecision making though. It oversimplifies the consumption of overhead costs byproducts, services and customers and therefore leads to distorted cost information.Activity-based costing (ABC), developed by single manufacturing firms in the early 1980sseems to provide more reliable information. The second part of this work describes theconcept of ABC by summarizing the arguments of two pioneers in this field. In their book¿Relevance Lost: The Rise and Fall of Management Accounting¿, first published in 1987, H.Thomas Johnson and Robert S. Kaplan (1991) examine the traditions of management accounttingand describe possible improvements. In part three the developments of ABC in the last 20years are described by reviewing a choice of important literature. Part four then shows theimpact that ABC had on implementing companies. The conclusion, part five, contains anassessment of the used literature and an evaluation of whether the critic of traditionalmanagement accounting has been overcome by ABC.Books on Demand GmbH, Überseering 33, 22297 Hamburg 16 pp. Englisch.…

Taschenbuch. Condizione: Neu. Activity-Based costing and its later development into activity based budgeting and management | David Wagener | Taschenbuch | 16 S. | Englisch | 2010 | GRIN Verlag | EAN 9783640586622 | Verantwortliche Person für die EU: GRIN Publishing GmbH, Waltherstr. 23, 80337 München, info[at]grin[dot]com | Anbieter: preigu Print on Demand.…

Taschenbuch. Condizione: Neu. IFRS 3 (2008) - major changes and implications | David Wagener | Taschenbuch | 24 S. | Englisch | 2014 | GRIN Verlag | EAN 9783656850212 | Verantwortliche Person für die EU: GRIN Publishing GmbH, Waltherstr. 23, 80337 München, info[at]grin[dot]com | Anbieter: preigu Print on Demand.…

Taschenbuch. Condizione: Neu. Fama und French | Das Drei-Faktoren-Modell | David Wagener | Taschenbuch | 20 S. | Deutsch | 2010 | GRIN Verlag | EAN 9783640535651 | Verantwortliche Person für die EU: GRIN Publishing GmbH, Waltherstr. 23, 80337 München, info[at]grin[dot]com | Anbieter: preigu Print on Demand.…