Suchergebnisse

Working capital is a financial metric which represent operating liquidity available to a business, organizational or other entity including governmental entities. Along with fix assets such as plant and equipment, working capital is considered a part of operating capital. Collaborator gets the information in working capital because of important changes. Liquidity management is one of the essential features of working capital to keep up ability of a company to pay frequently in short-term. Decision makers needed to indicators and correlations that can keep efficiently determining the real situation and identify the problems of funding in time. It is very complex task to achieving this goal because the use of various indicators and perspectives are essential to measure liquidity. For this, management and structure of organization developed by companies that provide framework to measure the liquidity. To facilitate this, the study draws attention to correlation that anticipates the actual liquidity position of a company more exactly. The database which created and identified of the annual financial statement reporting responsibility that was introduced by the Act in 2000 can be used to analyze company data on a yearly basis. Changes in indicators will be examined frequently during financial year. We need monthly or quartly data and the addition of a suitable accounting information system for the managers to frequently get those created data that are essential for decision making and to receive information about the accomplishment of their department. The aim of study is to show the difference between the emanations of company liquidity results using only year-end data and when liquidity indicators are being accommodated a monthly basis.

Accounting: information for decision making -- Basic financial statements -- The accounting cycle : capturing economic events -- The accounting cycle : accruals and deferrals -- The accounting cycle : reporting financial results -- Comprehensive problem 1: Susquehanna equipment rentals -- Merchandising activities -- Financial assets -- Inventories and the cost of goods sold -- Comprehensive problem 2: music-IS-US, Inc. -- Plant and intangible assets -- Liabilities -- Stockholders' equity: paid-in capital -- Comprehensive problem 3: Springdale Retail, Inc -- Income and changes in retained earnings -- Statement of cash flows -- Financial statement analysis -- Comprehensive problem 4: Home Depot, Inc -- Global business and accounting -- Management accounting: a business partner -- Job order cost systems and overhead allocations -- Process costing -- Costing and the value chain -- Cost-volume-profit analysis -- Incremental analysis -- Comprehensive problem 5: the gilster company -- Responsibility accounting and transfer pricing -- Operational budgeting -- Standard cost systems -- Rewarding business performance -- Comprehensive problem 6: utease corporation -- Capital budgeting -- Appendix A: Home depot 2012 financial statements -- Appendix B: -- The time value of money: future amounts and present values -- Appendix C: Forms of business organization -- Index

Abstract
The study examines new possibilities for recognising and understanding intuitive managerial decision-making, which is increasingly discussed in relation to the theory of management. Managers make decisions in organisations which have been undergoing transformation related to societal changes. Managerial decision-making is still understood as a purely rational action. Let us suppose that managers are able to entirely rationally calculate inputs and outputs, or the consequences, of their actions, and always do so to achieve set goals. Managers are expected to decide quickly, and this increases the probability of errors occurring. Therefore, intuition derived from knowledge, experience and emotions is now taking precedence over rationality.