Motives of transfer pricing strategies – systemic analysis Ching-Wen Lin (Graduate Institute of Management, National Ilan University, Ilan City, Taiwan) Hsiao-Chen Chang (Graduate Institute of International Business Administration,Chinese Culture University, Taipei, Taiwan) Tujuan Penelitian : Menyelidiki motivasi internal dan eksternal yang ada pada perusahaan multi national dalam hal manipulasi harga transfer. Teori yang Digunakan Sebagai Basis Penelitian : - Motif untuk memanipulasi
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CFOs role in the diffusion of management control systems 29 May 2015 CFOs role in the diffusion of management control systems Abstract Purpose – this paper aims to review the literature on CFOs and their role in diffusing management control systems. Design/methodology/approach – this paper identifies 41 studies from leading academic journals and evaluates 7 of these studies, which deal with CFOs role in diffusing management control systems. The author analyze both research design and
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Management, Control & Accountability for Financial Resources INTRODUCTION The purpose of this paper is to identify the information needs of the internal and external stakeholders in a manufacturing concern and how they can be met. All stakeholders of a firm require different types of information to help them in the decision making process. The top management which comprises of the Chief executive officer and the board of director require information pertaining to the finances of the firm, the
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1. Management and control (1) Management is the process of organizing resources and directing activities for the purpose of achieving organizational objectives” (2) Distinguish three elements of management process a. Objective setting Knowledge of objectives is a kind of necessary prerequisite for the design of MCS, but objectives do not have to be quantified and financial. Employees must have a basic understanding of what the organization is trying to accomplish. Otherwise no one could claim
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Modul Belajar: Sistem Pengendalian Manajemen (Management Control Systems) (Anthony and Govindarajan,12th Ed) Disusun oleh Bambang Kesit Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Indonesia Jogjakarta, 2013 Kata Pengantar Modul ini disusun untuk membantu mahasiswa mempelajari Sistem Pengen-dalian Manajemen (SPM) sehingga mahasiswa mudah memahami dan mengerti materi SPM. Pemahaman terhadap Mata Kuliah (MK) SPM ini sangat
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Case 1-1 and case 3-2 | | NUCOR CORPORATION (A & B) As of 1999, Nucor Corporation( had been the most innovative and fastest-growing steel company of the last three decades. As an example of how a knowledge machine works, we see Nucor as a far more interesting company than, say, Andersen Consulting or McKinsey, because unlike professional service firms whose only
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Issues: Filipino entrepreneurs take small but sure steps to minimize the waste of discarded rubber tires and choose a most useful outlet: footwear. / by Jen Horn / This is the challenge the team of Manila Sole Footwear took on when they decided to create their brand specializing in casual shoes for men and women made with recycled rubber tires and conveyor belts, and recently, also incorporated with textiles made in Baguio and Mindanao. The impact of rubber tires “A billion tires are
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a) Section 15 (1) (b) states that the deemed trading receipts of non-resident corporation are the sums not otherwise chargeable to profits tax, received by or accrued to a person for the use of or the right to use in Hong Kong any patent, design, trademark, copyright material, secret process or formula or other similar property, or for imparting knowledge connected with the use in Hong Kong of any such properties. In the case of CIR V Emerson Radio Corporation, two of the judges were of the view
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What Kind of Management Control Do You Need? 05/04/16 18:48 CORPORATE GOVERNANCE What Kind of Management Control Do You Need? by Richard F. Vancil FROM THE MARCH 1973 ISSUE A good method of measuring a manager’s financial contribution to a company must meet two criteria. It must seem fair to the manager, and it must reward him for working for the benefit of the whole company, not just his department or division. Although simple in theory, these criteria become difficult to meet
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Class 08 – Planning & Control BUFW M570-01W: Operations and Supply Chain Management Planning & Control: Chapter 19 – Sales & Operations Planning Chapter 20 – Inventory M anagement Learning Objectives Understand what sales and operations planning is and how it coordinates manufacturing, logistics, service, and marketing plans. Construct and evaluate aggregate plans that employ different strategies for meeting demand. Explain yield management and why it is an important strategy. Joseph Khamalah
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