-Project1 cannot be done unless Project2 is also undertaken.
-Project3 and 4 should not be both chosen.
-Cash available to invest in these projects;
a. Formulate a BIP model in algebraic form for t
Academic English 1 #1240
How to Improve Konkuk Universitys Cafeteria
Konkuk students dont like their cafeteria. They wander restaurants near their school
to find somewhere better than that. It is huge waste of time and effort to
Message Appeal Tactics
Used in Advertisements
Meaning of message appeal
Fear & Anxiety
Make a harmonized ad
What is message appea
Time of Day
Minimum Number of Consultants Required
to be on Duty.
X1 : 8am-12
b. Formulate and solve a linear programming model for this problem on a spreadsheet.
c. Summarize the mode
It depends! How a manager or policy maker looks at and measures
cost depends on why the cost analysis is being done. What question
are we trying to answer?
Cost objective is term used for the focus o
Chapter 5: Capital Budgeting
Capital Budgeting is a process used to evaluate investments
in long-term or Capital Assets
- have useful lives of more than one year
-analysis requires focus on the life of the asset
-expensive, but low-cost, l
Cost pool: any grouping of costs to be allocated
Cost base: the criterion upon which the allocation is to be made
Overhead rate = cost pool/cost base
ex) Suppose $25,000 in direct costs to run the Purchasing Dept and
Reporting The Results of Operations:
The Activity and Cash Flow Statements
Still photograph vs. Movies
- The balance sheet reports the financial position of the
organization at one specific point in time, usually at the end
of last day of the
Chapter 2: Planning and Budgeting
Establish the organizations mission.
Develop a strategic plan to meet that mission.
Set long-range plans for achieving the goals defined in the strategic plan.
Prepare budgets that show how management expects to obtai
Chapter 10: Types of Accounting
Managerial Accounting provides detailed financial and operating
data about the organizations internal activities (Internal focus).
Financial Accounting refers to the process of preparing finan
Accountability and Control
Management Control Systems
Sets of policies and procedures designed to keep operations going
according to plan detect variations and allow for corrective action.
- Focus on responsibility accounting
Chapter 6: Long-Term Financing
Used to pay for capital assets when capital costs exceed the
cash available from operations or it would not be prudent to use
operating cash flow for capital purposes.
Equity: additions to the permanent capital of an organ
Additional Budgeting Concepts
Line items (object of expense) represent specific individual types of
expensese.g., salaries, benefits, supplies, rent, etc.
Responsibility centers (cost center)subdivisions for which
Managing Short-Term Resources And Obligations
Short-term refers to a period of less than a year.
Short-term resourcesoften called short-term assets, or current
assetsare cash or will be either converted to cash or used up
within a year.
Chapter 1: What is Financial Management?
The part of management process which focuses on generating financial
information that can be used to improve decision-making.
Financial management includes the broad areas of
Introduction to Corporate
In early 2002
Bitterly contested and expensive proxy fights
Walter B. Hewlett
Chapter 16 Capital Structure
Describe the traditional view of capital structure and its assumptions.
Describe the views of M&M on capital structure, both without and with
corporate taxation, and their assumptions.
Identify a range of
Taxes and Cash Flows
In Nov. 2007, GM announced it would
write off $39 bil. => reduce income
Did this mean the fall of stock
price of GM?
Why? Because all important substance is not
Activities of a firm which require the spending of cash are known as:
B. uses of cash.
The sources and uses of cash over a stated period of time are reflected on the:
D. statement of cash flows.
A common-size income statement is an accounting sta
Phil is working on a financial plan for the next three years. This time period is
referred to as which one of the following?
Atlas Industries combines the smaller investment proposals from each operational
unit into a single proje
Capital Structure Policy
Homemade leverage is:
The borrowing or lending of money by individual shareholders as a means of adjusting their level of
Which one of the following states that the value of a firm is unrelated to th
You are investing $100 today in a savings account at your local bank.
Which one of the following terms refers to the value of this
investment one year from now?
Tracy invested $1,000 five years ago and earns 4 percent interest on
Chapter 07 - Interest Rates and Bond Valuation
1. Mary just purchased a bond which pays $60 a year in interest. What is this $60 called?
2. Bert owns a bond that will pay him $75 each year in interest plus a $1,000 principal
payment at maturity.
Chapter 06 - Discounted Cash Flow Valuation
1. An ordinary annuity is best defined by which one of the following?
C. equal payments paid at regular intervals over a stated time period
2. Which one of the following accurately defines a perpetuity?
Chapter 02 - Financial Statements, Taxes, and Cash Flow
1. Which one of the following is the financial statement that shows the accounting value of a
firm's equity as of a particular date?
A. income statement
B. creditor's statement
C. balance sheet
Chapter 08 - Stock Valuation
1. What is the model called that determines the present value of a stock based on its next
annual dividend, the dividend growth rate, and the applicable discount rate?
B. dividend growth
2. Wich one of the following is compute
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My Personal Vision
As successful companies have clear plans of how they will react to an uncertain
future, everyone has their own personal vision. According to the article attached, lasting
vision can be described as two components, core ideolog