경영 이야기 (30) 썸네일형 리스트형 [Qualitative models] Argenti's A score A-score This is qualitative approach that is used to analyze whether a company is at risk of corporate failure. This is divided into Defect, Mistakes, and Symptoms of failure. Defects (early warning stage) It includes management weaknesses. A mark of 10 or more out of a possible 45 is considered unsatisfactory Autocractic CEO Passive/ineffective board members Inexperienced CEO or directors Failu.. [APM 필수지식] Role: Management Accountant Management Accountant (MA) Management accountant has become more of an internal consultant advising different managers rather than working as a speicalist within the finance department. This is known as hybrid accountant because support business activities as well as finance control. Key drivers that chage the role of MA Technology and management accounting Management structure Competition Techn.. [Environmental Management Accounting] EMA techniques EMA Techniques Activity-based costing (ABC) Input/output analysis Lifecycle costing 1. Activity-based costing Environmental-related costs (2C/2R) Attributed directly to a cost center, i.e waste filtration plant Conventional costs Contingent costs Relationship costs Reputational costs Environmental cost Description Problem Conventional costs costs such as raw material and energey costs often hidd.. Management Styles with decision-making Management styles Tells Sells Consults Join Tells (Autocratic) Managers make all decisions and command instructions whcich team members must be obeyed without questions. Sells (Persuasive) Managers still make all the decisions but believe that team members must be understood and motivated to accept them in order to carry them out properly. Consults (Participative) Managers look views of team mem.. Management styles with budgeting evaluation Budget Defined as quantified plan relating to a given period (monetary and other variables) Should be precise and clear Different management styles with different behaviour aspects Budget constrained style Profit conscious style Non-accounting style Management style Performance evaluation Behavioural aspects Budget-constrained style Managers evaluate on their ability to achieve budget in the sho.. [경영전략] BCG Matrix, feat. 시장 성장률 & 상대적 시장 점유율 BCG Matrix The business portfolio is the collection of businesses and products that make up the company. The best business portfolio is one that fits the company's strengths and help exploit the most attractive opportunities. The company must: Analyze its current business portfolio and decide which businesses should receive more or less investment Develop growth strategies for adding new product.. Financial Performance Measurement (Ratios) Profitability ratio Types Formula Gross profit margin Gross profit / Sales * 100% Net profit margin Net profit / Sales * 100% Return on capital employed (ROCE) PBIT / Capital employed * 100% Asset turnover Sales / Capital employed ※PBIT = Operating Profit Liquidity Ratio (measure business sustainability) Types Formula Current ratio Note 1 Quick ratio Current assets - inventory / current liabilit.. [APM 필수지식] Budget Preparation, Feat. IB, ZBB, BB, and ABB Budgetary planning and control Planning and control are major activities of managemnt in all organizations. Budgets are central to the process of planning and control. Budgeting Allocation of economic resources by an entity to run its business activities and processes to achieve ultimate objectives of entity. Defined as quantified plan relating to a given perod Purpose of budgeting is to Provide.. 이전 1 2 3 4 다음
