Cost accounting

Saint-Gobain en 1970, de Péchiney en 1972 et de Rhône –Poulenc en 1973. Mots clés. – Décision comptable, normes comptables reconnues sur le plan international, théorie de l’agence, théories néo-institutionnelles, études de cas Abstract Studies about accounting choice have been made under the agency theory(Jensen et Merkling, 1976 ; Watts 1977). But alternatives theories like the new institutionalism in organizational theory have also been used by researchers (Meyer et Rowan, 1977 ; Dimaggio et Powell

Kadidiatou Bah ACCOUNTING AND FINANCIAL ANALYSIS Company name: General Motors Company Ticker symbol: MTLQQ Exchange on which it is traded: NASDAQ Sector: Automotive Net sales in 2009 (Million): $104,589 Current Stock Price: $0.61 Since 2005, General Motors went through significant losses from its operations and from restructuring its activities. However, the global credit market crisis had a dramatic effect on General Motors and the automotive industry. In 2008, the increase

order for water maker for example. For certain categories of products, we send to our customers a price-list in format Excel so they can add the quantities to be ordered. Then I reprocess the information. I could work directly with the software of accounting Quickbook to create a new purchase order by entering every article stock or I could work with Excel. I had to estimate the volume and the weight of the order to make the reservation for the next boat. When I made my request I received one "booking

refund 5 Someone or something that is likely to cause problem for someone Ex : a kid like Tom would be a liability in any classroom 3 Leverage 1 In the context of corporate finance, leverage refers to the use of fixed costs within a company’s cost structure. Fixed costs that are operating costs (such as depreciation or rent) create operating leverage. Fixed costs that are financial costs (such as interest expense) create financial leverage 2 V:To make money available to someone in order to

1) INTRODUCTION AUX COUTS 11) Definition 111) d�finition comptable French PCG : a cost is an assignement of expenses to a costs object within the accounting information system The word cost can have different meanings depending on the context in which it is used. Cost data are classified and recorded in a particular way for one purpose may be inappropriate for another use. Different cost concepts and classifications are used for different purposes expenses are : raw material

au développement de ce dernier type de gestion budgétaire. D’une façon générale, ces modalités s’inscrivent dans les travaux relatifs au contrôle stratégique (Strategic Control, Lorange et al., 1986) et à la gestion stratégique des coûts (Strategic Cost Management, Shank et Govindarajan, 1989) qui visent à permettre au contrôle de gestion d’assurer ses missions d’aide à la formulation de la stratégie et d’aide à la validation des hypothèses stratégiques3. Plusieurs démarches ont été formulées. Camillus

Balance Sheet --A balance sheet supply detailed information about the accounting equation factors: assets, liabilities, and owners’ equity. Because they also show a firm’s financial condition at one point in time, they are also called statements of financial position. - Current assets: cash and assets that can be converted into cash within the year. - Accounts receivable Amounts owed to the firm by customers - Inventory Cost of merchandise acquired for sale but not yet sold - Prepaid expenses

introduction and in order to discuss the contingency impact of ERP on management control characteristics. halshs-00581245, version 1 - 30 Mar 2011 KEYWORDS. - Enterprise Resource Planning (E.R.P.) - Organizational impact - Management control - Cost systems. Correspondance : François MEYSSONNIER ESM/IAE de Metz 3 place Edouard Branly 57070 Metz E-Mail : meyssonnier@esm.univ-metz.fr Frédéric POURTIER MIAGE-Labri 351 cours de la libération 33405 Talence E-Mail : pourtier@labri.fr Introduction

Solving Analytical and Logical Thinking Conceptualization Data Gathering, Analysis and Organization Estimation and Cost/Benefit Analysis Hypothesis Development and Design of Experimentation Pattern Recognition and Modeling Problem Solving Statistical Analysis Business Environment Skills Business Organization and Environment Computer Trends in Business and Society Principles of Accounting Professional Development Professionalism Coordination and Communication Skills Customer Relations Oral Communication

Which will be most suitable for a computer application? A B C D 2 maintaining highly confidential records maintaining the payroll for a large company recording credit sales for a small retailer recording stock withdrawn by partners What is the accounting equation? A B C D assets less liabilities equals capital assets plus liabilities equals capital capital less liabilities equals assets capital plus assets equals liabilities 3 Which document is issued by a supplier when a customer returns