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q market based approachescost based approaches to transfer pricing can ignore what external competition would charge therefore open external market
q explain two-part tariff systemwith a two-part tariff system the buyer is charged a transfer price equal to the sellers variable marginal cost for
q show the cost based approaches - method of transfer pricingthe pricing of products or services are based on their full or variable marginal
the group consolidated financial results would normally be effected if an internal buyer uses their autonomy and makes a decision to buy outside the
q aim of a transfer pricing systemaim of a transfer pricing system could be tax avoidance different countries have varying tax rates a
q common aims of transfer pricing systemsthe common aims of transfer pricing systems motivate mangers a transfer price ensures an internal cost is
q what is transfer pricinga transfer price is a price charged for goods or services provided internally between divisions or departments in the same
q what do you mean by dividend coverdividend cover dividend cover profit available to ordinary shareholders pat annual dividend
q explain about dividend yield dividend yield dividend per sharemarket share price x 100the dividend yield is the cash return on the
q calculate the price earnings ratioprice earnings pe ratiope market share priceeps
q calculate the earnings per shareeps profit available to ordinary shareholders patweighted average number of shares in issuepence per sharethis
q describe about interest coverinterest cover profit before interest and tax pbit interest payable
q show the relationship between equity and debtgearing is the relationship between equity and debt debt is generally long term liabilities that
q what do you mean by inventory daysaverage inventory cost of sales x 365 daysaverage inventory can be arrived
q explain about trade receivable daysyearend trade receivables credit sales or turnover x 365 daysthis is the average length of time
q what do you mean by trade payable daystrade payable days turnover yearend trade payables credit purchases or cost of sales x 365
q show the quick ratio or acid testquick ratio or acid test quick ratio current assets less inventories current
q explain about position ratio - working capital ratio1 current ratio ca or working capital ratioca current assets current
q illustrate about asset turnover - performance ratiosasset turnover
q explain operating profit margin - performance ratiosoperating profit mar pbit turnover x
q explain performance ratios - return on capital employedreturn on capital employed roce profit before interest and tax pbit capital
q show the limitations of ratio analysis a ratio on its own is meaningless accounting ratios must always be interpreted in relation to other
q explain about financial analysisthe objective of financial statements is to provide information to all users of accounts to help them for
q show the behavioural aspects when implementing budgetsthe following behavioural aspects could arise when implementing budgets - budgets seen as
q show the activity based budgetingactivity based budgeting abb uses cost drivers for different support resources consumed eg