accounting performance measurement segment reposting and transfer pricing

... 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

... 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

... 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

... 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 ... and E D A, B, C, and E 23 Refer to the above information Which of the operating segments above are reportable segments? A B, C, and D B A, B, D, and E C B, D, and E D A, B, C, D, and E 24 Crisfield ... Company has two reportable segments, C and D Segment C made $4,000,000 of sales to external customers and $400,000 of sales to other operating segments Segment D, on the other hand, made sales of $8,000,000...

Ngày tải lên: 23/11/2016, 10:03

... ≤ 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

... Contents Performance Presentation Standards Why we need performance presentation standards? Advantages for asset managers The standards Verification Investment Performance Council Country Standards ... methodology and attitude to performance measurement throughout the world Few books are dedicated to portfolio performance measurement; the aim of this one is to promote the role of performance ... Deacon, Andrew Derry and Dariush Mirfendereski European Fixed Income Markets: Money, Bond and Interest Rates Jonathan Batten, Thomas Fetherston and Peter Szilagyi (Editors) Global Securitisation and...

Ngày tải lên: 30/03/2017, 17:10

... system change’ and performance measurement innovation’ While the incidence of management accounting system change is both low and slow, the same cannot be said of performance measurement frameworks, ... management accounting researchers: • the role of management accounting in organizational change; • the interaction between accounting and organizational structure; and • the role of accounting ... future research: • • • • • management accounting change; supply and value chains; strategy accounting; virtual accounting; and multiple research methods Foster and Young (1997), in another US study,...

Ngày tải lên: 31/03/2017, 10:27

... Issues Performance Measurement and Management Control: A Compendium of Research Information Asymmetry: A Unifying Concept for Financial and Managerial Accounting Theories Performance Measurement and ... objectives Performance Measurement Systems at Operational Level 15 The relationship between performance measurement and organisational strategies and objectives is discussed next PERFORMANCE MEASUREMENT ... Austin (Eds), Performance measurement and management: Research and action (pp 85–92) USA, Boston: Performance Measurement Association Bromwich, M., & Bhimani, A (1994) Management accounting: Pathways...

Ngày tải lên: 04/04/2017, 08:51

... Shleifer and Vishny (1992) use data from SEI Coggin, Fabozzi and Rahman (1993) and Christopherson, Ferson and Glassman (1998a,b) use Frank Russell data Delguercio and Tkac (1998) and Coggin and Trzcinka ... portfolio weights to measure the performance of trading strategies Copeland and Mayers (1982) modify Cornell’s measure and use it to analyze Value Line rankings Grinblatt and Titman (1993) propose a ... in measuring performance Most current performance measurement techniques are returns-based, and involve regressing the return of a portfolio on some benchmark return The measure of performance, ...

Ngày tải lên: 29/04/2013, 14:07

... by many performance- related researchers, e.g Yousef (1998), Jabroun and Balakrishnan (2001), Crossman and Abou-Zaki (2003), Castro, Armario, and Ruiz (2004), Kim (2006), and Koster and Sanders ... trained in appraising subordinates’ performance so that their appraisals are more meaningful and directive By understanding subordinates tasks and performance standards and objectives or purposes of ... The items and dimensions of job performance scale were developed and also adapted based on the existing instruments that assessed the two dimensions of job performance: task performance and OCB...

Ngày tải lên: 11/09/2013, 11:44

... the market demand curve (columns and 2) Graphically, the marginal revenue curve lies below the demand curve, and its distance from the demand curve Chapter 12 Monopoly Power and Firm Pricing Decisions ... aimed at increasing the demand for the goods and Chapter 12 Monopoly Power and Pricing Decisions services being produced But demands are also affected by other factors, and many of them are beyond ... different prices by segmenting its market To so, it divides its market by income, location, or some other factor and finds the demand and marginal revenue curves in each (part (a) and (b)] Then it...

Ngày tải lên: 17/12/2013, 15:19

... parallel operation and can diminish both speed up and scale up, particularly: (i) start up and consolidation costs, (ii) interference and communication, and (iii) skew Start Up and Consolidation ... the first join attribute exists in Table and Table 2, and the second join attribute exists in Table and Table 3, and the last join attribute exists in Table and Table Therefore, these join operations ... databases and related areas, it will serve as an indispensable and up-to-date reference Practitioners contemplating building high -performance databases or seeking to gain a good understanding of...

Ngày tải lên: 21/01/2014, 18:20

... database processing can be found in Hameurlain and Morvan (DEXA 1995), Graefe and Cole (ACM TODS 1995), Shatdal and Naughton (SIGMOD 1995), and Ganguly, Goel, and Silberschatz (PODS 1996) Different authors ... processor 1, L–T to processor 2, and the rest to processor Therefore, Students Black and Chan go to processor 1, Robertson and Tan to processor 2, and Williamson and White to the last processor ... case especially if p1 D jRj=N =P and p2 involves skew and therefore will not equally be divided However, when both p1 and p2 are heavily skewed, the values of p1 and p2 may be modeled as equal,...

Ngày tải lên: 21/01/2014, 18:20

... group-by attribute and performs the aggregate function Using Query 4.5 as an example, one node may produce, for example, (Math, 300) and (Science, 500) and another node (Business, 100) and (Science, ... merging costs First, the host processes all records, and hence R and jRj are used in the cost equations, 100 Chapter Parallel Sort and GroupBy not Ri and jRi j Second, since only one processor, namely ... Iyer and Dias (ICDE 1990) and DeWitt et al (1992) discuss systems issues in parallel database sorting Parallel sorting for databases uses external sorting methods Yamane and Take (1987) and Zhao...

Ngày tải lên: 21/01/2014, 18:20