The aim of this study was to investigate the growth of a timber haulage company and the entrepreneur behind the growth. The purpose of the study was to find out what kind of impact strategic management has on the grow...The aim of this study was to investigate the growth of a timber haulage company and the entrepreneur behind the growth. The purpose of the study was to find out what kind of impact strategic management has on the growth of profitability. Entrepreneurs＇ financial and strategic objectives were studied, as well as growth strategies and their implications. Studied companies were all located in Finland. The research material was collected by personal interviews in 2008 from 23 entrepreneurs. Their financial statements from 2001 to 2007 were also taken into account. The study found that the role of management seems to be crucial in profitable growth and much more meaningful than, for example, the financial situation. Strategic objectives and chosen growth strategy seem especially to be key elements for successful growth. Particularly in low profit sectors, management should not focus growth purely on current conditions, but also on seeking other ways to exploit the company＇s resources.展开更多
Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-ba...Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-based economy are influencing the management accounting techniques used by educators and practitioners today. The purpose of this research paper is to discover what techniques are required to obtain a management accounting job today. The research sampled situations vacant advertisements over four weeks. From the total of 374 management accounting job advertisements, 248 stated the management accounting technique of operational budgeting. The next most common techniques were variance analysis, financial reporting, capital budgeting, and computer system experience. The least common techniques were activity-based costing （ABC）, process costing, standard costing, cost volume profit, activity-based management （ABM）, and costs of quality, balanced scorecard, behavioral implications, ethics, and other. Management accounting educators should focus on the more frequently-cited techniques in order to prepare students for the practical world. This study also finds that many management accounting positions require financial accounting, so students should continue to be taught financial accounting conjointly.展开更多
In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration ...In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.展开更多
文摘The aim of this study was to investigate the growth of a timber haulage company and the entrepreneur behind the growth. The purpose of the study was to find out what kind of impact strategic management has on the growth of profitability. Entrepreneurs＇ financial and strategic objectives were studied, as well as growth strategies and their implications. Studied companies were all located in Finland. The research material was collected by personal interviews in 2008 from 23 entrepreneurs. Their financial statements from 2001 to 2007 were also taken into account. The study found that the role of management seems to be crucial in profitable growth and much more meaningful than, for example, the financial situation. Strategic objectives and chosen growth strategy seem especially to be key elements for successful growth. Particularly in low profit sectors, management should not focus growth purely on current conditions, but also on seeking other ways to exploit the company＇s resources.
文摘Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-based economy are influencing the management accounting techniques used by educators and practitioners today. The purpose of this research paper is to discover what techniques are required to obtain a management accounting job today. The research sampled situations vacant advertisements over four weeks. From the total of 374 management accounting job advertisements, 248 stated the management accounting technique of operational budgeting. The next most common techniques were variance analysis, financial reporting, capital budgeting, and computer system experience. The least common techniques were activity-based costing （ABC）, process costing, standard costing, cost volume profit, activity-based management （ABM）, and costs of quality, balanced scorecard, behavioral implications, ethics, and other. Management accounting educators should focus on the more frequently-cited techniques in order to prepare students for the practical world. This study also finds that many management accounting positions require financial accounting, so students should continue to be taught financial accounting conjointly.
文摘In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.
