accounting performance measurement segment reporting and transfer pricing

... ≤ Transfer price ≤ $57 Assuming that the managers understand their own businesses and that they are cooperative, they should be able to agree on a transfer price within this range and the transfer ... transfer If the managers understand their own businesses and are cooperative, they should agree to a transfer and should settle on a transfer price within the range: $42 ≤ Transfer price ≤ $63 Yes, ... Company A and the other two companies (notice that B and C are equal in income and assets), it is difficult to say much about comparative performance looking at net operating income and operating...

Ngày tải lên: 23/11/2016, 10:21

... Chains and Its Implication for Accounting While the accounting research on divisional relationships in a firm (e.g., transfer pricing and capital budgeting) has been extensively done, the role of accounting ... closed and convex and v = (t>i, v vi and x2 > v2} (1) is nonempty and bounded F stands for the set of feasible payoff allocation, and v stands ... coordinated with relative ease via compensation and transfer pricing by headquarters On the other hand, supply chains consist of two independent firms and each firm has its own objective The different...

Ngày tải lên: 01/06/2014, 14:04

... Chapter 13 - Segment and Interim Reporting 19 In 2006 and 2007, each of Putney Company's four operating segments met one of the three quantitative tests for segment reporting In 2008, Segment B ... D, and E B A and D C A, B, and D D B, C, D, and E 22 Refer to the above information Which of the operating segments above meet the operating profit (loss) test? A B and E B A and B C A, B, and ... 13-41 Chapter 13 - Segment and Interim Reporting Conclusions from the tests: Operating segments A, L, and R satisfy the revenue test Operating segments A, L, R, and Z satisfy the segment profit (loss)...

Ngày tải lên: 23/11/2016, 10:03

... Assign Exercises 22-16 and 22-17 III Transfer pricing A Overview of transfer pricing Transfer prices used in decentralized organizations to coordinate actions and to evaluate performance of subunits ... subunits a Market-based transfer prices b Cost-based transfer prices c Negotiated transfer prices [Exhibits 22-1 and 22- 2] B Specifics of transfer pricing Market-based transfer prices Learning ... the Behavioral Implications of Accounting Performance Evaluation and Measurement, ” in the Accounting Review, April 1973 The article, written by R Virgil, W Nord, and S Schoen on pages 410-418,...

Ngày tải lên: 23/11/2016, 16:13

... establish an accountingbased performance measurement system for the company's new plant The company has an accounting information system sufficient to support a fairly sophisticated performance measurement ... the respective return-on-investment ratios for the North and South Divisions? a 0.110 and 0.125 b 0.108 and 0.075 c 0.125 and 0.110 d 0.050 and 0.150 Answer: c Difficulty: North = $750,000/$6,000,000 ... the respective residual incomes for the North and South Divisions? a $30,000 and $50,000 b $150,000 and $30,000 c $150,000 and $50,000 d $50,000 and a negative $150,000 Answer: c Difficulty:...

Ngày tải lên: 23/11/2016, 16:14

... Competitive Markets’, Accounting, Organizations and Society, 13(1/2): 27–46 —— and Walker, S (1998) ‘Residual Income Past and Future’, Management Accounting Research, 9(4): 391–419 Brown, S and Eisenhardt, ... Consequences of Performance Measurement , Administrative Science Quarterly, 1(2): 240–7 Roberts, J (1990) ‘Strategy and Accounting in a U.K Conglomerate’, Accounting, Organizations and Society, ... (Abernethy and Lillis 1995) Chenhall and Langfield-Smith (1998) linked performance with combinations of various traditional and CONTENT AND PROCESS APPROACHES 17 contemporary controls and a range...

Ngày tải lên: 01/04/2017, 10:07

... of performance measurement and costing system Benefits of performance measurement and costing system will be required to improve the competitiveness of new enterprises in the 21st century A performance ... following: What are the advantages and disadvantages of performance measurement and costing system? How to estimate the most suitable performance measurement and costing system in new Vietnamese ... government (such as, to Secure the Homeland) The PRM is structured around Measurement Areas, Measurement Categories, Measurement Groupings, and Measurement Indicators  Measurement Areas – The high-level...

Ngày tải lên: 13/03/2014, 14:20

... negotiated transfer prices to common transfer pricing practices such as arbitration and one-step or revenue-based transfer pricing, and 3) the identification of advance pricing agreements and restrictive ... Finally, Balachandran and Li (1996) design a mechanism based on dual transfer prices, and Hyde and Choe (2005), Baldenius, Melumad, and Reichelstein (2004), Smith (2002b), and Elitzur and Mintz (1996) ... Arbitration, one-step transfer prices, and revenue-based transfer prices 3.1 Divisional decisions and equilibrium profits for given transfer price When the divisions and negotiate the transfer price,...

Ngày tải lên: 23/03/2014, 05:22

... rationale; and (d) an assessment of practical implications 3.1 Comparable Profits Method and TNMM The U.S and OECD transfer pricing regulations and guidelines sanction five transfer pricing methodologies: ... Part I Economic and Accounting Rates and Concepts Should Not be Conflated Economic vs Accounting Profit Rates Overview and Critique of Existing Transfer Pricing Methods ... noted, the U.S and OECD transfer pricing regulations and guidelines substitute accounting measures of profit, rates of return and asset values for economic profits, rates of return and asset values...

Ngày tải lên: 30/03/2014, 11:20

... investigate accounting conservatism in 13 The accounting profession has been plagued by well-known corporate accounting scandals Studies frequently reference Enron, Worldcom, and Arthur Anderson ... and timely as the environment and economic conditions change 1.3.3 Standard Setting Accounting conservatism may reduce the political costs faced by, not only accounting regulators, but by standard ... levels of accounting conservatism, regulations and standards, and increases or decreases in cost of equity capital compared to a non-fraud control sample I examine if accounting conservatism and the...

Ngày tải lên: 03/06/2014, 00:49

... radio-related measurements and soft handover analysis, because there is no soft handover in TDD Many ideas and definitions in UMTS performance measurement scenarios are not described in international standards ... 32.401 ‘Concepts and Requirements for Performance Measurement It defines all tasks for measurement job administration, e.g the start and stop of measurement procedures and how measurement jobs ... sophisticated filtering and correlation processes, stores key performance data results in databases and is able to display, export and import these measurement results using standard components and procedures...

Ngày tải lên: 27/10/2014, 00:55

... 2.2 Overview of performance measurement 2.3 Overview of maintenance performance measurement 11 2.4 Emerging issues in performance measurement 18 2.4.1 Measuring performance in ... decades, business and maintenance performance measurement have received a great amount of attention from researchers and practitioners This interest has lead to a performance measurement revolution ... of balanced and integrated performance measurement systems replacing the traditional systems, which were based on cost accounting It is know recognized that balanced and integrated measurement...

Ngày tải lên: 10/11/2015, 11:37

... land with a book value of $150,000 and a fair value of $300,000; Sheffield held land with a book value of $100,000 and fair value of $500,000 Using the entity theory, at what amount would land ... The Reporting Entity and Consolidated Financial Statements 30 Rohan Corporation holds assets with a fair value of $150,000 and a book value of $125,000 and liabilities with a book value and fair ... AICPA: Measurement 3-20 Chapter 03 - The Reporting Entity and Consolidated Financial Statements 11 If Push Company owned 51 percent of the outstanding common stock of Shove Company, which reporting...

Ngày tải lên: 23/11/2016, 09:52

... accounting) , and report changes from cost as part of net income LO Indicate how debt and stock investments are valued and reported in financial statements Valuing Valuing and and Reporting Reporting ... securities and all stock investments in which the holdings are less than 20% E-24 LO Indicate how debt and stock investments are valued and reported in financial statements Valuing Valuing and and Reporting ... price and the cost of the bonds b net proceeds and the cost of the bonds c sales price and the market value of the bonds d net proceeds and the market value of the bonds E-13 LO Explain the accounting...

Ngày tải lên: 24/11/2016, 14:35

... Financial Accounting Seventh Edition Kimmel Weygandt Kieso Classifying Classifying and and Determining Determining Inventory Inventory Merchandising Company One Classification:  Merchandise Inventory ... inventory and inventory quantities Explain the basis of accounting for inventories and apply the inventory cost flow methods under a periodic inventory system Explain the financial statement and tax ... on February and May 22, then its cost of goods sold is $1,500 ($700 + $800), and its ending inventory is $750 Illustration 6-4 6-18 LO Explain the basis of accounting for inventories and apply...

Ngày tải lên: 24/11/2016, 14:36

... REPORTING AND ANALYZING RECEIVABLES 8-2 Financial Accounting, Seventh Edition Learning Learning Objectives Objectives After ... receivables Preview of Chapter Financial Accounting Seventh Edition Kimmel Weygandt Kieso 8-4 Types Types of of Receivables Receivables Amounts due from individuals and companies that are expected to ... accounts receivable clerk for a large non-profit foundation that provided performance and exhibition space for the performing and visual arts Her responsibilities included activities normally assigned...

Ngày tải lên: 24/11/2016, 14:36

... payable, accounts payable, unearned revenues, and accrued liabilities such as taxes, salaries and wages, and interest 10-5 LO Explain a current liability and identify the major types of current liabilities ... the entries for the issuance of bonds and interest expense Accounting Accounting for for Bond Bond Issues Issues Question The rate of interest investors demand for loaning funds to a corporation ... the entries for the issuance of bonds and interest expense Accounting Accounting for for Bond Bond Redemptions Redemptions Redeeming Bonds at Maturity Candlestick records the redemption of its...

Ngày tải lên: 24/11/2016, 14:36

... accounting) , and report changes from cost as part of net income LO Indicate how debt and stock investments are valued and reported in financial statements Valuing Valuing and and Reporting Reporting ... securities and all stock investments in which the holdings are less than 20% E-24 LO Indicate how debt and stock investments are valued and reported in financial statements Valuing Valuing and and Reporting ... price and the cost of the bonds b net proceeds and the cost of the bonds c sales price and the market value of the bonds d net proceeds and the market value of the bonds E-13 LO Explain the accounting...

Ngày tải lên: 01/12/2016, 14:33

... Financial Accounting Seventh Edition Kimmel Weygandt Kieso Classifying Classifying and and Determining Determining Inventory Inventory Merchandising Company One Classification:  Merchandise Inventory ... inventory and inventory quantities Explain the basis of accounting for inventories and apply the inventory cost flow methods under a periodic inventory system Explain the financial statement and tax ... on February and May 22, then its cost of goods sold is $1,500 ($700 + $800), and its ending inventory is $750 Illustration 6-4 6-18 LO Explain the basis of accounting for inventories and apply...

Ngày tải lên: 01/12/2016, 14:34