Management Accounting | Direct costs, Indirect Cost, Payments By Chandler

Management Accounting | Direct costs, indirect cost and management allocation of actual production costs is a continuing discipline in management accounting
On his book of Invisible hand, Chandler has at all times aspired to accomplish a cross-disciplinary address to a level that might well be exceptional among Historians of the United States. He has entered effectively into prolific interdisciplinary discussions with scholars all the way through the social sciences.

Financial Analysis | Wal-Mart and Target Corporation

Financial Analysis: Wal-Mart and Target Corporation
1.    Wal-Mart Store Inc. and Target Corporation
Wal-Mart Stores Inc. was founded in 1945 and has its headquarters in Bentonville, Arkansas. It operates retail stores in various forms all over the world, operating in three segments. It runs supermarkets, discount stores, hypermarkets, warehouse clubs, drug stores, convenience stores and several retail websites such as walmart.com.

Management Decisions in Accounting

To make a decision on the costs to be considered, how to accommodate the increasing demand and whether to shift the technicians to work an additional shift, I would use rational model of decision-making (Walker, 2011).  This model consists of four steps that include problem identification, generation of an alternative solution, selection of a solution and implementation and evaluation of the solution.

Contemporary Issues In Accounting And Finance

Financial regulation has been a central and a recurring issue in contemporary policy discussions. According to Sir David Tweedie (a former chair of the IASB), the purpose of Accounting Regulation is to “keep capitalism honest”.Yes, transparency of financial institutions can only be achieved through regulation.In response to Sir David Tweedie, I think that financial markets are in dire need of financial regulation.

Healthcare Finance Report | A Case Study

The plan by the Portland Cancer Center to acquire new Gamma Knife in order to replace its current model was faced with different issues that were raised by the center’s managers. This led to challenges in lease decision making as they were torn between buying the Gamma Knife or leasing it and how well to finance the capital expenditure. Managers disagreed on the probability of the equipment’s residual value after the four years Randall Williams, who is the chief financial officer of the center thinks that a high discount rate should be included in the analysis of the cash flows associated in the performance of stereotactic radiosurgey which is uncertain according to him.

Financial Accounting Depreciation | The Conceptual Framework

The Conceptual Framework: Depreciation
Rationalization of depreciation
Depreciation is the decrease in the value of assets or fair value depreciation. Depreciation may be rationalized from an ‘income and expense' view of conceptual primacy.In the ‘revenue and expense' view of conceptual primacy, income is the difference between outputs from and inputs to the earning activities of an enterprise during a period that is primarily defined in terms of its revenues, which are appropriately recognized, and expenses, which are either systematically or appropriately and rationally allocated to reporting periods in ways that do avoid income distortion (Carmichael & Graham 2012).