PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 5 pptx

... sold 32, 750 40,938 44,213 41 ,59 3 43,230 50 ,763 253 ,4 85 Gross profit 67, 250 84,063 90,788 85, 408 88,770 104,238 52 0 ,51 5Operating ExpensesSalaries 22,800 28 ,50 0 30,780 28, 956 30,096 35, 340 176,472Benefits ... 367,300Income taxes 11,300 14 ,53 8 16,160 14,9 45 15, 858 19,0 25 91,8 25 Net profit after taxes 33,900 43,613 48,480 44,8 35 47 ,57 3 57 ,0 75 2 75, 4 75 AssumptionsCosts of goods sold % 0.32 75 Salaries (% sales) ... 1,400 1,270 1 ,50 0 1 ,55 0 1,600 8,620Total operating expenses 54 ,800 66, 850 70,360 67,220 68 ,57 0 78,900 406,700Net profit before taxes 45, 200 58 , 150 64,640 59 ,780 63,430 76,100 367,300Income taxes...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 15 pptx

... Directors 53 1Cisco was founded in 1984 and shipped its first product in 19 85. The companygrew rapidly. In 2000 it was a world leader in networking for the Internet, withsales of $18.9 billion and ... pro-motion), manufacturing policies (in- house production, plant locations, outsidesourcing), financial policies (balance among borrowing, equity financing, re-tained earnings), and others.The board ... of performance and status are described in Chapters 1 and 2. The budget preparation process is described in Chapter 6.Financial policies are discussed in Chapters 9 through 13. In some companies,...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 1 pdf

... businesses, or thinking of doing so.• Business people in nonfinancial positions who want to be better versed in financial matters.• BBA or MBA alumni who want a refresher in finance and accounting. 26 ... added:• Chapter 1: Using Financial Statements• Chapter 3: Cost-Volume-Profit Analysis• Chapter 5: Information Technology and You• Chapter 6: Forecasts and Budgets• Chapter 9: The Business Plan• ... $141,000Income tax expense (40%) 56 ,000 56 ,800 56 ,400Net income $ 84,000 $ 85, 200 $ 84,600Sales Expenses Income=+Income Sales Expenses=−Using Financial Statements 17by current liabilities, and...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 2 doc

... (1999)Aircraft engines, automotive Avco Financial parts, and finance ServicesWatts Industries Inc. (1999)Valves for plumbing, heatingIndustrial oil and gas and water quality industriesbusinessesSOURCES: ... separate line items within the listing ofrevenues or gain and expense or loss, or are included in an “other income (ex-pense)” line. A sampling of nonrecurring items found in the other-income -and- expense ... foreign-currency gains to pretax incomefrom continuing operations: Dibrell Brothers Inc., years ended December 31.Pretax income from continuing operations1993 $58 , 259 ,56 01992 43,246,860Increase $ 15, 012,700Foreign-currency...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 3 pps

... books sold 5, 000 5, 000 0 5, 000Revenue $ 250 ,000 $ 250 ,000 $ 0 $ 250 ,000Relevant costs:Printing $1 75, 000 $ 150 ,000 $ 0 $ 150 ,000Logistics 50 ,000 250 0 250 10% site referral 25, 000 0 0 0 5% Web site ... point ($13 ,50 0, $ 15, 500) so my rise was $11 ,50 0($4,000 to $ 15, 500 in Total Cost) and my run was $13 ,50 0 ($0 to $13 ,50 0 in Revenue).The slope, therefore, was $11 ,50 0/$13 ,50 0 or 85. 2%.10. To avoid ... slope, find a point that the line intersects and then measurethe “rise-over-run” using the y-axis intercept and that point. For this calculation myline intersected the June data at point ($13 ,50 0,...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 4 pps

... Web-based marketing and selling, rather thantransaction processes and the hiring and training of people involved in theseprocesses. In addition, the avoidance of investment in this type of infrastruc-ture ... fulfillment, tracking, and customer-information stor-age and mining. All these systems must talk to one another, which means thatinterfaces must be maintained. This interfacing is a nightmare ... investors see the value in your using their investment dol-lars and your creative energy to build transaction-processing systems that aresuboptimal in scale and soon obsolete? In you spending...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 6 potx

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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 7 docx

... ×+×=+($. (.$. $. $.$.($. (.$. $ 50 0 0 008 0 30010 150 0400 150 150 700 50 0 0 007 0 25 0 1 25 10 00 350 1 150 1 25 6 25 .$.$.+= per reamEXHIBIT 7.3 Standards and actuals for letterhead paper.Budgeted ... as reported in Exhibit 7.1=×==×==×==$. , $,$. , $,$. , $,$,4 00 1 000 4 0001 50 1 000 1 50 01 50 1 000 1 50 07 000202 Understanding the NumbersDefining StandardsThat evening Tom went ... Analysis of Incentives in Indus-try (New York: Harper & Row, 1 955 ).4. Cooper, Robin, and Robert S. Kaplan, “How Cost Accounting Distorts Prod-uct Costs,” Management Accounting, 69 (Apr....

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 8 pdf

... success and the presence or absence of other in- come flowing to its owner.EXHIBIT 8.2 Individual federal income tax rates.Under$6,000Over$27, 050 Over$ 65, 550 Over$136, 750 Over$297, 350 Marginal ... rates, moving from 15% for the first $50 ,000 of income,through 25% for the next $ 25, 000, to 34% and 35% for amounts above that. There are also 5% and 3% additional taxes at higher levels of income ... (percent)Corporate income (thousands)010203040 50 2 25 8CHOOSING ABUSINESS FORMRichard P. MandelTHE CONSULTING FIRMJennifer, Jean, and George had earned their graduate business degrees to-gether and...

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 9 potx

... Center, Suite 1Babson Park, MA 02 457 (781) 55 5 -52 52(781) 55 5 -52 53 (fax)Draft: December 6, 2000The information in this Business Plan is highly confidential and is provided to you conditioned ... manipulated in tables and graphs.RDS Bizsuite Linked databases providing data and full-text searching on firms.Bloomberg Detailed financial data and analyst reports.276 Planning and Forecastingthree ... writing any business plan is getting started. Com-piling the data, shaping it into an articulate story, and producing the finishedproduct can be a daunting task. The best way to attack a business...

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