that became a part of the units produced and incur expenditure, that are easily traced to the units of output and included in the cost goods sold. Example: Timber in cases of furniture making. Indirect Materials: Materials that are not directly associated with production and are part of operating expenses. Example: Bottom in case of shirt making. Material control Material control is a systematic control over the purchasing, storing and using of material to minimize the possible cost.
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Organization Overview or Profile of the Organization Beximco Pharmaceutical Ltd. is a leading edge pharmaceutical company based in Dhaka, Bangladesh and is a member of the Beximco Group. The history of pharmaceutical business of the company dates back to the early 70s, when it started to import market and distribute medicines from world renowned companies like Upjohn Inc. of USA and Bayer AG of Germany. Since the very beginning, the company was highly successful in generating increased demand for
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Abstract This study firstly examines the current literature concerning ERP implementation problems during implementation phases and causes of ERP implementation failure. A multiple case study research methodology was adopted to understand “why” and “how” these ERP systems could not be implemented successfully. Different stakeholders (including top management, project manager, project team members and ERP consultants) from these case studies were interviewed, and ERP implementation documents were
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Richards was the former global head of sales at Computer Associates. Exhibit 1 provides the list of questions Soltes asked Richards. Exhibit 2 is a copy of the letter Soltes received in return. ________________________________________________________________________________________________________________ Professor Eugene Soltes prepared this case. HBS cases are developed solely as the basis for class discussion. Cases are not intended to serve as endorsements, sources of primary data, or illustrations
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Solh Beirut 11072100 Lebanon. Land Line: 961 - 1 - 355046 Mobile 961 - 3 - 714279 E-mail: Prof., charbaji@charbaji.com Computer Skills: Econometrics Eviews, SPSS, Advanced SPSS, Excel and Microsoft Project. EDUCATION: Year 1978 Degree Ph.D. Institution Univ. of Northern Colorado Department of Applied Statistics & Research Methods Univ. of Northern Colorado. U.S.A http://www.unco.edu Univ. of Northern Colorado. U.S.A Beirut Arab University Area of Study Applied Statistics & Research Methods http://www
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2003; and Kathleen et al, 1989) on the subject of corporate performance and compensation. The purpose of this essay is to advocate the best form of compensation for corporate executive for optimizing long –run performance based on the listed above studies. The components of CEO compensation are classified into four categories: salary, bonus, long-term incentive rewards (e.g., stock options), and benefits. In examining these components, equity based compensation and agency theory were employed and
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Accounting, Organizations and Society 29 (2004) 709–737 www.elsevier.com/locate/aos The effects of the interactive use of management control systems on product innovation Josep Bisbe a a,* , David Otley b ESADE Business School, Universitat Ramon Llull. Avda, Pedralbes 60-62, 08034 Barcelona Spain b Department of Accounting and Finance, Lancaster University, Lancaster LA1 4YX, UK Abstract SimonsÕ Ôlevers of controlÕ framework indicates that an interactive use of management control
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AACSB Table 10-1: Summary of Faculty Qualifications, Development Activities, and Professional Responsibilities Date Range: January 1, 2007 - August 1, 2012 Accounting: Professor | | | | | | | Five-Year Summary of Development Activities Supporting AQ or PQ Status | | Name | Highest Earned Degree & Year | Date of First Appointment to the School | Percent of Time Dedicated to the School's Mission | Acad Qual | Prof Qual | Other | Intell. Contrib. | Prof. Exper. | Consult. | Prof
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1. Introduction Social and environmental accounting has been increasingly important in the organisation because the society has become more industrial-dominant since 1990s (Deegan and Unerman, 2006, pp. 317). Disclosure of social and environmental accounting has regarded as a core reporting method among organisations and it has been eventually separated from the statement of the financial position (Deegan and Unerman, 2011, pp. 385). In the late 1990s, triple bottom line reporting, which considers
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M&A’s 6 Synergy 6 Agency theory 7 Hubris 7 Relationship between motives and financing 8 Section Two 9 Payment methods 9 Financing hierarchy vs. market conditions 9 Differing views on leverage 10 Valuation and the agency problem 10 Managerial ownership 11 Section Three 12 Performance of mergers and acquisitions 12 Performance indicators 12 Methodology 13 Profitability 13 Performance due to the motivation 14 Conclusion 15 Summary and findings 15 Areas of future research
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