...•HEG Neuchâtel & Yverdon •lundi 16 mai 2011 Comptabilité ANALYTIQUE Renaud Giroud EMBA – Printemps 2011 •Printemps 2011 – HEG Yverdon & Neuchâtel •EMBA – Introduction à la Comptabilité Analytique •1 •EMBA – Introduction à la Comptabilité Analytique •2 • © Renaud Giroud 2011 •1 •HEG Neuchâtel & Yverdon •lundi 16 mai 2011 Présentation 1. Enseignant 2. Participants •EMBA – Introduction à la Comptabilité Analytique •3 Descriptif du module Objectifs Comprendre quelques principes généraux de la comptabilité analytique Etablir le lien entre la comptabilité analytique et la comptabilité générale Mots-clés comptabilité analytique / comptabilité générale coûts complets / coûts partiels frais fixes / variables – Point mort Evaluation 1 examen écrit / crédits EMBA (?) • © Renaud Giroud 2011 •2 •HEG Neuchâtel & Yverdon •lundi 16 mai 2011 Programme 1 2 3 4 • © Renaud Giroud 2011 Compta Générale / Compta de Gestion Retraitement des Comptes & Réserves Latentes Coûts Complets par Nature Décompte d’Exploitation Analytique Ventilation des Coûts Indirects Nature / Sections / Porteurs •EMBA – Introduction à la Comptabilité Analytique •5 Programme Coûts Partiels Coûts Fixes / Variables Marge de Contribution & Point Mort Budget Flexible Analyse des Ecarts •EMBA – Introduction à la Comptabilité Analytique •6 •3 •HEG Neuchâtel & Yverdon •lundi 16 mai 2011 Bibliographie • • • • • Chardonnens:...
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...Quick study guide 20 Examination strategies 1 Before the exam: Focus on revision, not re-learning * Listen for verbal clues offered in lectures and tutorials. * Use the Unit Guide to create an overview of themes and topics. * Prepare a pre-examination study timetable. Share your time between subjects, according to available marks. * Identify problem areas and work on these first. * Aim for understanding, not just memorising the material. * Study actively—verbalise and visualise your revision. Pose questions before you start. * Use concept maps/diagrams. * Revise tutorial problems. * Work in groups (be creative and challenging) and individually. * Do past exams (under exam conditions, including handwriting) and discuss your answers with your lecturers and tutors (where possible), or use annotated sample answers. * Take effective breaks (planned and limited) - regular exercise is good for this. Get organised * Get enough sleep - synchronise your body clock with exam times. * Prepare your exam resources - pens, calculators, ID card, etc. * Check the day/time/place for your exam. * Check your transport and, if necessary, parking arrangements. * Know what you are permitted to take into the examination room, especially if the exam is ‘open book’ style. 2 During the exam: During reading time * Read the entire paper thoroughly. ...
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...UM Specialist Centre Sdn Bhd UMSC Building, Lot 28, Lorong Universiti, Lembah Pantai, 50603 Kuala Lumpur, Malaysia. ATTN: Manjeet Kaur Gill / Saasi Reka Jayeramasamy September 11. 2015 NEGLIGENCE OF NURSING STAFF Malathi Maniam, acting on behalf of my mother Waliama a/p Kalimuthu (ic: 470826105164), a patient of Prof. David Choon (Hospital registration: SC 00063097) wish to lodge an Official Complaint on the negligence in my mother's care which has resulted in a serious injury, no to mention unnecessary additional pain and unbearable trauma. The following is the chronology of events: 8th September Waliama was checked in USMC for surgery under Prof David Choon at 8am. We were informed that the surgery was scheduled for 5pm in the evening on the same day, and as such we decided to go back, to make preparations for her food post surgery. We gave the nurse on duty both my father's and my sister's mobile numberd and informed her that we would return well before her surgery at 5pm that evening. When we returned later that afternoon we were shocked to learn that the surgery had been completed. Neither my father or my sister was called and informed of the reschedule - which we find totally uncompassionate, not to mention unprofessional! 9th September Prof Choon visited my mother at about 9:30am and made her walk with a brace; that was provided by the hospital. She was made to walk, initially with his assistance then on her own. He informed her that she would be discharged...
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...UTA-TJ EMBA2012 MANA 5340 – Strategic Human Resources Management PhD George S. Benson Group #5: Justin Hu, Jacky Wang, Albert Zhou, Lily Wang, Sharry Du, Yvonne Zhang, Jichang Sheng Dec 23rd, 2012 HUMAN RESOURCES AT THE AES CORPORATION UTA-TJ EMBA 2012 HUMAN RESOURCES AT THE AES CORPORATION Contents Introduction .................................................................................................................................................. 2 Organization Planning ................................................................................................................................... 6 Job Design ................................................................................................................................................... 10 Recruiting and Selection ............................................................................................................................. 11 Training and Development ......................................................................................................................... 12 Performance ............................................................................................................................................... 14 Compensation and Benefits ........................................................................................................................ 17 Employee Relationship ........................................................................
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...after some careful consideration I found that the core problem was communication, we had brought the most operationally savvy employees from the US to train, but few of them spoke Spanish and even fewer were didactically inclined. We addressed the issue by bringing operators from South Texas and Argentina who spoke Spanish and were experienced trainers. Then things turned around, after a few months the Mexican operators learned how to run the equipment and the bulk of the start up crew was able to go on to their next assignment. As the energy industry becomes increasingly global and Weatherford‘s international footprint widens we will face many more managerial and leadership challenges such as this one. That is why I’m looking for an EMBA program where I can hone in...
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...Case-1 Question#1 What performance problems is the captain trying to correct? Answer – In the given scenario the problem projected by the police captain is that the young officers who come to the police force are not at all good at doing paper work, they find it boring and hate it. They are much interested to stay out on the streets, either in cars or on a beat instead of doing paper work while sitting in the office. They frequently put off the job or do it inadequately which results in unclear and ambiguous reports which cause the police department to lose court cases. Another problem is that the captain is finding it difficult to figure out the possible ways to motivate them to do the paper work effectively and efficiently. There are various problems related to the employee motivation, ability of officers to perform task, lack of role perception and different situational factors. Question # 2 Use the mars model of individual behaviour and performance to diagnose the possible causes of the unacceptable behaviour? Answer- According to the MARS model of individual behaviour there are four factors that directly influence voluntary individual behaviour and performance. Those factors are Motivation, Ability, Role perceptions and Situational factors. We can use the mars model to diagnose the causes responsible for different problems in the given scenario. The causes are as follows - 1. Lack of motivation – Motivation is the force within the person that affects his or her...
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...Introduction Corporate Social Responsibility (CSR) has gained an increasingly high attention in recent years. CSR can be defined as the ways in which businesses align their values and behaviors with their various stakeholders such as employees, suppliers, customers, government and other societal interests on whom their operation may have an impact. The concept of corporate social responsibility (CSR) in Dubai government and the UAE has always been present from the earliest Islamic times, with people and organizations practising Islamic values, donating through philanthropy and Shariah compliant ways of commerce. In recent years, there have been worldwide initiatives to invest responsibly and focus on investing profits into community life and saving the environment. CSR addresses a company’s transparency or openness and considering its stakeholders’ expectations. This means that business does more than act out of self-interest and shows social responsibility (Juholin, 2004). Companies cannot operate any more entirely independently and need to consider the needs of society and welfare of the community. Organizations now realize that in order to survive and stay unique in business and obtain strategic advantages, they need to practice being socially responsible. Many larger organizations have already integrated CSR into their strategic plans as an important factor in order to have a sustainable business. Although larger enterprises have more impact on society today, SMEs are...
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...PROBLEM 6-1A Basic CVP Analysis (LO1, LO2, LO3, LO4, LO6, LO8) CHECK FIGURE (2) Breakeven $192,857 Feather Friends, Inc., makes a high-quality wooden birdhouse that sells for $15.00 per unit. Variable costs are $4.50 per unit, and fixed costs total $135,000 per year. Required: Answer the following independent questions: 1. What is the product’s CM ratio? 2. Use the CM ratio to determine the break-even point in sales dollars. 3. Due to an increase in demand, the company estimates that sales will increase by $56,250 during the next year. By how much should net operating income (or net operating loss) change, assuming that fixed costs do not change? 4. Assume that the operating results for last year were: | |Sales |$300,000 | | |Less variable expenses | 90,000 | | |Contribution margin |210,000 | | |Less fixed expenses | 135,000 | | |Net operating income |$ 75,000 | a. Compute the degree of operating leverage at the current level of sales. b. The president expects sales to increase by 25% next year. By what percentage should net operating income increase? 5. Refer to the original data. Assume that the company sold 16,500 units last year. The sales manager is convinced that a 5% reduction in the...
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...In today’s society there is such a visible imbalance between different gender, cultures, and races. There has been so much more gathering of knowledge by the millennials of today and by those who simply want better for themselves and their community. In the article, “Intersectionality” by Christine Emba, the author studies Intersectionality as a feminist term. Intersectionality is at a high demand right now all across the map. To get a better understanding, “The term “intersectionality” was used to describe how different forms of discrimination can interact and overlap, and why it was necessary for feminists to take into account the needs of women from a variety of backgrounds when considering social questions and issues to advocate for” (“Intersectionality,”...
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...In Defense of Identity Politics The article "in defense of identity politics" was written by Christine Emba. It is about "Identity Politics," and was written a month after the 2016 Presidential election. She begins with the idea that Hilary Clinton lost the presidential election because the democrats spent too much time focusing on getting votes from 'interest groups," i.e. “women, minorities, and LGBT, voters.” (Emba, Christine.) She mentions that white nationalists are fed up with these interest groups and their “identity politics.” She then suggests a solution, to abandon appeals to identity and focus on a larger vision, values that all American's can agree on.” “Rather than thinking about things that might divide us, let's join hands and proclaim that All Identities Matter -- or...
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...ĐỀ THI E-MBA (ĐỀ SỐ 1) Thời gian làm bài 180 phút PHẦN 1 (2 ĐIỂM): CHỌN CÂU TRẢ LỜI ĐÚNG Cầu thị trường là đường dốc xuống dưới về phía phải vì a. Giá giảm làm cho một số người không mua nữa. b. Giá giảm làm cho một số người mua nhiều lên . c. Giá giảm nhưng mọi người vẫn giữ nguyên lượng tiêu dùng. d. Giá giảm làm cho một số người mua nhiều lên, một số người mua ít đi. Cung thị trường và cầu thị trường về hàng hoá X đều tăng thì a. Cả giá và lượng cân bằng đều tăng. b. Cả giá và lượng cân bằng đều giảm. c. Giá cân bằng tăng, lượng cân bằng giảm. d. Lượng cân bằng tăng. Chính phủ đánh thuế vào người sản xuất 1000 đồng/đơn vị sản phẩm thì a. Giá thị trường sẽ tăng lên 1000 đồng. b. Giá thị trường sẽ giảm đi 1000 đồng. c. Cần có thêm thông tin mới có thể biết được giá thị trường tăng bao nhiêu. d. Giá thị trường giữ nguyên. Khi giá tăng 1%, tổng doanh thu giảm 1% thì cầu là a. Co giãn. b. Không co giãn. c. Co giãn đơn vị. d. Không câu nào đúng. Nếu cầu không co giãn, muốn tăng tổng doanh thu thì phải a. Giảm giá. b. Tăng giá. c. Không có cách nào. d. Không câu nào đúng. Người tiêu dùng tối đa hoá mức thoả mãn sẽ đạt điểm tiêu dùng tối ưu khi: a. ích lợi cận biên trên một đồng chi tiêu vào đơn vị cuối cùng của các hàng hoá bằng nhau. b. ích lợi cận biên của các hàng hoá bằng nhau. c. ích lợi cận biên của đơn vị cuối cùng của các hàng hoá bằng nhau. d. ích lợi cận biên trên một đồng chi tiêu của các hàng hoá bằng nhau. Hãng cạnh tranh hoàn hảo đạt...
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...The University of Illinois Executive MBA Case Summaries Accy 401, EMBA; Fall 2000 Accounting courses are usually separated into five general categories. Two, taxes and auditing, are usually quite technical and often focus on CPA preparation. The other three categories are more general: 1. Financial accounting deals almost strictly with financial statement preparation. It focuses on pronouncements issued by the Financial Accounting Standards Board (FASB) and the SEC, and on accounting concepts such as materiality, matching revenues and expenses, relevance, and consistency. It also considers highly technical details about consolidated financial statements, leases, pensions, income taxes, and inventory valuation methods that are often found on the CPA exam. 2. Financial accounting from a management perspective covers many of the same topics as financial accounting but it does so from the view of a manager using financial accounting information to help make decisions or to report an organization’s performance to others. This is the typical focus of an MBA financial accounting course, or a financial accounting course in a non-degreed program for executives. It is the primary focus of Accy 401, EMBA. 3. Cost and managerial accounting deals almost exclusively with accounting as a tool to help manage and understand a business. These courses focus on areas such as fixed and variable costs, how costs behave over time (e.g., the learning curve), cost...
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...“To do business in China, you have to do local, that is, local innovation with a global perspective.” (James Xia, 2006) 1 Introduction I recently visited Shanghai to attend the Cass Business School China Symposium. There were a number of very interesting presentations by excellent leaders and experts from across the industry spectrum. For me, the most compelling of these was the ‘Branding in China’ presentation given by Ruth Ang, and this paper focuses on that topic. The main area that I will be analysing is how Chinese and foreign companies are building brands in China, and what the future holds in terms of branding in China. Here I will look at the activities that firms are pursuing in order to build a lasting competitive advantage, not only in the tier one cities like Shanghai and Beijing, but also in the tier two and three cities where hundreds of millions of consumers live, work and purchase. I will also briefly examine the impact of fake brands in the Chinese market. I then briefly analyse exactly how Chinese companies are positioning their brands outside China, and conclude by looking at what branding and marketing core competencies are required in order to build a lasting competitive advantage both inside and outside China, and how Chinese firms can position themselves to succeed strategically in these fluid markets. 2 Branding in China “If it can be Chinese, it should be Chinese.” (Professor Chris Brady, 2006) One only has to look at some of the big established...
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... 1 EMBA © : ¯ , . ." " ,(PV) ¯ .(PMT) . ¯ , ¯ • ¯ " " • • (FV) • 2 EMBA © 1 3 EMBA © / ?(Amortization Schedule) ¯ ( ¯ ( ) ¯ . : -" -" 4 EMBA • • ) (principal) ) (interest) ¯ . , ¯ , • " " © ¯ ,( • – – 2 ¯ . , : ( (6.)= (2.)-(3.) 4,000 3,000 2,000 1,000 0 5 ¯ , 5 5: ,10% ¯ ) (2.) 5,000 4,000 3,000 2,000 1,000 (1.) • • (5.)= (3.)+(4.) 1,500 1,400 1,300 1,200 1,100 (4.)=r*(2.) 500 400 300 200 100 EMBA (3.) 1,000 1,000 1,000 1,000 1,000 © 1 2 3 4 5 " ¯, . , .( " ¯ , ¯ 5 ) : 5, 5,000,000 =PV – 10% = r – 5 =N – © EMBA • , : • ,10% PV = 6 PMT r 1 ⋅ 1 − n (1 + r ) - 3 " 5,000,000 = PMT 0.1 " 1 ⋅ 1 − ⇒ PMT = 1,318,987 5 (1.1) , • ¯ ): (.3) 1,319 1,319 1,319 1,319 1,319 © EMBA ( (6.)=(2.)-(5.) 4,181 3,280 2,289 1,199 0 7 (5.)=(3.)-(4.) (.4)=r*(2.) 819 901 991 1,090 1,199 - (.2) 5,000 4,181 3,280 2,289 1,199 (.1) 1 2 3 4 5 500 418 328 229 120 : ¯ ¯ 8 EMBA © 4 20 - ¯ ¯ 10 500,000 • ¯ ?0.5% ? ¯ PMT PMT PMT PMT 500,000 = + + + ... + 1.005 1.0052 1.0053 1.005240 : • PV = PMT r 1 ⋅ 1 − n (1 + r ) 3582.1 : 9 EMBA © n=240 – PV=500,000 – r=0.5% – – ,(N) . PV = PMT r 120 0.5% : 1 ⋅ 1 − n (1 + r ) : ¯ ¯ , "¯ 3,582.1 ¯ , ¯ • • n =120 r = 0.5% PMT = 3582.1 ¯ – – – – PV = 3582.1 1 ⋅ 1 − = 322,657 120 0.005 (1.005) . 322,657 EMBA © 10 ...
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...International Journal of Economics, Commerce and Management United Kingdom Vol. IV, Issue 3, March 2016 http://ijecm.co.uk/ ISSN 2348 0386 FACTORS AFFECTING STUDENTS’ ENROLMENT INTO THE EXECUTIVE MBA PROGRAMME AT AFRICA UNIVERSITY, MUTARE, ZIMBABWE Stanislas Bigirimana PhD, Faculty of Management and Administration, Africa University, Mutare, Zimbabwe sbigirimanaus@yahoo.com Joseph Chinzvende EMBA, Department of Information and Communication Technologies (ICTs), Africa University, Mutare, Zimbabwe chinzvendej@africau.edu Reason Masengu Phd Candidate, Graduate School of Business Management and Governance Leadership, North West University, Mmabatho, South Africa masengumasengu@yahoo.com Abstract The purpose of this study was to investigate factors influencing the enrollment of students into the Executive Masters of Business Administration (EMBA) Programme at Africa University in Mutare, Zimbabwe. Questionnaires were distributed to students, lecturers and administrators of the EMBA programme. The analysis showed one the factors hindering increased enrollment is cost. The fees are unaffordable given the fact that the majority of students pay from their personal savings. Moreover, there is emerging competition from other programmes offered by Africa University while other universities in Zimbabwe are offering similar programmes at a lower cost. The participant also indicated that quality of service needs to be improved and formal advertising and marketing...
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