Articles Tagged ‘different’
Are the provisions relating to preparation for the submission of the statement of changes in financial position expressed in pesos of purchasing power at the balance sheet date. The goal is to provide relevant and focused on a period, so that users of financial statements with sufficient information to: a) Evaluate the company's ability to generate resources. b) Assess the reasons for the differences between net income and funds generated or used by the operation. c) To assess the ability of the company to meet its obligations to pay dividends, and if necessary, to anticipate the need for funding. d) To assess the changes in the company's financial situation arising from investing and financing transactions that occurred during the period. The basic financial statement shows (in pesos) the resources generated or used in the operation, the main changes in the financial structure of the entity and its final reflection on cash and cash equivalents through a period of time. The t...
In the present work shows an analysis of the literature and other sources in order to clarify the main conceptual issues involved in research that takes as its object of study costs. Costs are defined from the standpoint of ancient, given by classical and from the current view and the approaches taken by different authors in the context of corporate accounting, as important elements for business excellence and quality. 1.1 Cost Accounting Cost accounting is part of the accounting system and provides information for both financial accounting (preparation of income statements) and to management accounting (calculation of equilibrium points, contribution margins, budgets, etc.). Cost accounting is the subsystem that identifies, measures, processes and communicating objective information about the cost of producing goods or providing a service. Some of the objectives of cost accounting are: • Determine the cost of producing goods or providing a service. • Establish a managemen...
We're in November and soon we will be celebrating the holidays. Some quick tips to avoid the run in December and enjoy a different interaction time with our contacts. Before the holidays we all want to greet friends, customers, potential customers, suppliers, employees, etc. Nothing better to anticipate and make our effort to be positive. Furthermore, we optimize resources. Plan and conduct in time helps in many ways. Start today! 1.Assemble or update your listing. Basic, right? But many people notice that their contact list is outdated. Whether you plan to send an e-mail, a card or gift, or want to generate some meetings, you must have your contact information updated and organized. 2.Set a budget. From this you can decide what actions to perform. Have a clear budget will help to define how many people send an e-mail, as many a card or gift attention, indeed, with whom you want to share a lunch, coffee or a meal. 3.Be creative. Think of the message to convey. In cases in which...
A Feasibility or Feasibility Study lays down the conditions that make possible the investment project, or allow its successful implementation, it also determines the functions and priorities to be taken into account throughout its development. Introduction: To perform this feasibility study must use traditional methods to the Financial Evaluation of investment projects such as the Net Present Value, Internal Rate of Return and Recovery Period. Risk considerations in evaluating an investment proposal can be defined as the process of developing the probability distribution of some of the economic criteria. Generally, the probability distributions that are most common are obtained in an evaluation, under the Net Present Value and Internal Rate of Return. However, to determine the probability distributions of these bases of comparison, knowledge of the probability distributions of uncertain elements of the project such as: life, cash flows, the interest rates, changes in parity, inf...
The aim of this paper is to demonstrate that, at present, internal audit is not only essential function or detection of crimes or errors. There is no denying the importance of screening, but says that to hold firm to the company's progress, is required to emphasize the preventive role. Almost all companies in this century are engaged in a struggle, not only to grow but to survive. This reality requires the updating of all functions within organizations, in order to optimize the use of its resources. As the leading human resource is today requiring all employees or managers in a tangible contribution to improving the results. Then, we will analyze how different approaches to audit compliance with this requirement. INTERNAL AUDIT "Detect" It argues that the internal audit function is to review carefully the company's operations in order to detect fraud or errors and report them to the upper levels of the organization. Its purpose is to prevent the perpetrator from committing fur...