Strategic planning provides a variety of benefits in the organization. Below are some of the
1. Clearly define the purpose of the organization and to establish realistic goals and objectives
consistent with that of the mission in defined t
Treatment of reserves arising on amalgamation in the nature of merger
A. Facts of the Case
1. Three subsidiary companies, viz., Companies A, B and C, are being merged into another
company, viz., Company D, with retrospective effect from April 2002. The tr
12 Main Factors Affecting
Main factors affecting the working capital are as follows:
(1) Nature of Business:
The requirement of working capital depends on the nature of business. The
nature of business is usually of two types: Manufacturin
FACTORS AFFECTING CONSUMER BEHAVIOR
Consumer behavior refers to the selection, acquisition and consumption of goods and
services to meet their needs. There are different processes involved in consumer
behavior. Initially, the consumer tries to find wh
5 Major Factors Affecting the
Demand of a Product | Micro
Some of the major factors affecting the demand in microeconomic:
Demand for a commodity increases or decreases due to a number of factors.
The various factors affecting demand are discuss
Factors Affecting the Value of
Goodwill (7 Factors)
1. Locational Factor:
If the firm is centrally located or located in a very prominent place, it can
attract, more customers resulting in an increase in turnover. Therefore,
locational factor should alway
What is the difference
between enterprise value and
Enterprise value and equity value are two common ways that a business may be
evaluated from a sales standpoint. Both may be used in the valuation or sale of a
business, but each offers a sl
With this information failure is a topic most of us would rather avoid. But
ignoring obvious (and subtle) warning signs of business trouble is a surefire
way to end up on the wrong side of business survival statistics.
Whats the survival rate of new busin
DEFINITION of 'Multinational Pooling'
A method global companies use to manage the risk of their employee benefit
plans throughout the world. The different employee benefit programs of a
mulinational company are combined to form an international pool. The
What is the 'Average-Cost Method'
The average-cost method is a costing method by which the value of a pool of assets or expenses
is assumed to be equal to the average cost of the assets or expenses in the pool.
BREAKING DOWN 'Average-Cost Method'
What is 'Pooling Of Interests'
Pooling of interests is a method of accounting that allows the balance sheets of
two companies to be added together during an acquisition or merger. Pooling of
interests is one of the accounting methodsthat companies can cho
Deductions on Section 80C, 80CCC, 80CCD
& other 80 Deductions
Under section 80C, a deduction of Rs 1,50,000 can be claimed from your total income.
In simple terms, you can reduce up to Rs 1,50,000 from your total taxable
income through section
Saving tax on long-term capital gains
The Income Tax Act has laid out exemptions under Section 54 and Section 54F to help taxpayers
save tax on capital gains.
(1)Exemption under Section 54 is available on long-term Capital Gain on sale of a House
An intangible asset is an asset that is not physical in nature. Corporateintellectual
property, including items such as patents, trademarks, copyrightsand business
methodologies, are intangible assets, as are goodwill and brand
Amalgamation is defined as the combination of one or more companies into a new
entity. It includes:
Two or more companies join to form a new company
Absorption or blending of one by the other
Thereby, amalgamation includes absorption.
How India and Indonesia are chasing
In the last days of September, in the dark of 3am, people began
queueing outside a government building in central Jakarta. They
were clutching financial papers that in some cases exposed offshore
In Growth, the company seeking growth faces different subgroups for it: horizontal growth
(concentration), diversification and vertical growth.
Horizontal growth there are 3 components to horizontal growth. First a company may decide to
look for new
It is noted that no two persons are alike this is also true with regards to their personality and how
they run their corporations/organizations. However, below are some of the traits a CEO should
possess to effectively run his/her organization.
The Gross Annual Value (GAV), also called just the Annual Value, of
a property is used in calculating the tax or rent which should be
applied to the property.Annual value is determined to compute
income under the head Income from Hous
Meaning and Its Types of Debenture
Meaning of Debentures:
Debentures are popular means of raising funds by a company. A debenture is an
instrument of acknowledgement of debt under the common seal of a company.
Terms of the repayment of the principal sum a
Accounting Standards: Concept, Meaning,
Nature and Objectives
Concept of Accounting Standards:
We know that Generally Accepted Accounting Principles (GAAP) aims at bringing uniformity
and comparability in the financial statements. It can be seen that at m
Coca-Cola manages its global operations through 25 operating divisions that are organized under
six regional groups; North America, the European Union, the Pacific Region, the East
Europe/Middle East Group, Africa, and Latin America. The staffing p
Right Issue of Share: - if the Company decides to issue fresh shares, these should
be offered to existing shareholders in proportion to existing persons who are
holders of equity shares.
Right Issue means offering shares to existing members in proportion
(a) Permanent Account Number (PAN) is a code that acts as an identification for Indian
nationals, especially those who pay Income Tax. It is a unique, 10-character alpha-numeric
identifier, issued to all judicial entities identifiable under the Indian Inc
Training is the most important component of Human Resource Development (HRD) but HRD is
training plus. An organisation which aspires to grow must be in tune with the changing neecds of
the society. Training becomes relevant in the context since it is only
Provident Fund :This fund is maintained by a govt. and private organizations for the benefit of the employees.
This fund is consists upon the following :
I) Contribution of the employee
II) Contribution of the employer
III) The interest credited
Human Resource Management (HRM) is a relatively new approach to managing
people in any organization. People are considered the key resource in this
approach. it is concerned with the people dimension in management of an
organization. Since an
HUMAN RESOURCES PLANNING :Human Resource Planning is concerned with the planning the future manpower requirements is the
organization. HR manager ensures that the company has the right type of people in the right number at
the right time and place, who ar
The marginal tax rate is the percentage of tax applied to your income for each tax
bracket in which you qualify. In essence, the marginal tax rate is the percentage taken
from your next dollar of taxable incomeabove a pre-defined income threshold.
DEFINITION of 'Commodity Pool Operator - CPO'
Persons or limited partnerships responsible for investing a commodity pool's
assets in commodity-futures and options positions. Commodity pool operators
solicit funds for trading in securities such as futures