文档介绍：ACCA笔记学录11FinancialDecisionMaking
ACCA笔记学录11FinancialDecisionMaking
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ACCA笔记学录11FinancialDecisionMaking
ACCA 笔录 |SBL 笔录 11 |Financial Decision
Making
今日笔录是关于 FinancialDecisionMaking 的内容~
-Financial strategy often focuses on shareholders wealth. But
there are financial expectations from other stakeholders which
mustalsobeconsidered.
- When setting strategy for the organisation, the financial
expectationsofotherstakeholdersneedalsobeconsidered.
- Funding for Non-for-profit organisations
Most non-for-profit organisations need their core costs to be
covered.
- Funding SBUs and strategic choices
usingBCGmatrix
-Alternativesourcesoffinance
equity,debt,others()
-makingtechniques
ACCA笔记学录11FinancialDecisionMaking
ACCA笔记学录11FinancialDecisionMaking
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ACCA笔记学录11FinancialDecisionMaking
- Break even
1) To ascertain how much each $ sold actually
towardsthefixedcosts.
C/Sratio =Contributionperunit/sellingpriceperunits
=totalcontribution/totalsalesrevenue
analysis
contributes
ACCA笔记学录11FinancialDecisionMaking
ACCA笔记学录11FinancialDecisionMaking
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ACCA笔记学录11FinancialDecisionMaking
2)Tomakezeroprofit,salesvolumeshouldbeat
Breakeven =FC/(sales