Cost Accounting. Chapter 1 Management accounting measures, analyzes, and reports financial and no financial information that helps managers make decisions to fulfill the goals of an organization. Financial accounting focuses on reporting to external parties such as investors, government agencies, banks and suppliers. It measures and records business transactions and provides financial statements that are based on GAAP. Cost accounting measures, analyzes, and reports financial and no financial information relating to cost of acquiring or using resources in an organization. Value-chain analysis: sequence of business functions in which customer usefulness is added to products and services. 1. Research and development 2. Design of products, services, or processes 3. Production 4. Marketing 5. Distribution 6. Customer service.
of these decisions. Since the objectives are often pecuniary, it is often necessary to relate the decisions about the physical units of inputs and outputs to the costs of production. · If the prices of the inputs and the production relationships are known (or understood), it is possible to calculate or estimate all the cost relationships for each level of output. In practice however, the decision maker will probably have partial
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Kulujaotusbaasina on materjalikulu. Siis arvutame tootmise lisakulude määra. Tootmise lisakulude määr = Tootmise eelarvestatud lisakulud / Eelarvestatud põhikulud Tootmise lisakulude määr = 181 000 / 160 500 = 1,13 kr Tellimuse maksumus: Otsekulud + Kaudkulud = Kogukulu ehk 161 000 + 5 650 = 166 650 Ühe pastaka tootmisomahind = 166 650 / 5 000 = 33,33 kr Ülesanne 2 Predetermined overhead rate Department 1: Overhead cost / Direct labor hours = 250 000 / 100 000 = 2,5 kr/h Department 2: Overhead cost / Machine hours = 162 000 / 30 000 = 5,4 kr/h Applied overhead for all jobs during 2007 Department 1: 98 000 * 2,5= 245 000 Underapplied overhead = 247 500 - 245 000 = 2 500 Department 2: 32 000 * 5,4 = 172 800 Underapplied overhead = 175 000-172 800 = 2 200 For the firm: Underapplied overhead = 2 500 + 2 200 = 4 700 Journal entry Department 1 Department 2 Total
Soomlase Juha Laitila 2007. aasta uurimustöös „Harvesting Technology and the Cost of Fuel Chips from Early Thinnings“ käsitletakse harvendusraiel kogutava küttelaastu tehnoloogiat ja maksumust. Uurimustöö tehti, kasutades olemasolevaid parameetreid ning mudeleid. Puistu, mis võeti arvutuste aluseks, pindala oli kaks hektarit ning saadud puitmass 60 kuupmeetrit. Keskmise eemaldatud puu ruumala oli 30 liitrit. Linnulennult puistust terminali oli 40 kilomeetrit. Kännuraha ei kasutatud arvutustes.
Does water consumption matter? 2 MINUTIT. I'm going to talk about water consumption and about the importance of the water. I've chosen this topic because water is our most important resource and I'm also very worried about how little there is left of it. At the moment a bottle of water costs less than an euro, but within the next 10 years the very same bottle may cost 5 to 10 euros, if we don't conserve and protect our fresh water supply. The thing is, we have enough sea water, but it's the freshwater we lack of. Water covers over 70% of the Earth, but just 3% of it is fresh and less than 1% is the water that is available and we can drink. The amount of freshwater is rapidly decreasing. The water we have now is all we will ever have, we cannot produce anymore. Moving on to the importance of water. There wouldn't be any life on Earth without water.
lennuliiklusteeninduse tulude jaoks? MTOW määrab marsruudi ja terminali navigatsioonitasu, maandumistasu ja parkimistasu. 5. Seletage lühendid ja tähised (Yield, CASK, RASK, Belf), olge valmis arvutada Yield (Y) summa, mida lennu pealt teenitakse ühe sõidu km pealt; Y = ((pax*fare)/RPK)*100 (sentides!) RASK Revenue per available seat kilometers; RASK = ((pax*fare)/ASK)*100 CASK Cost per available seat kilometer; CASK = ((cost*block time)/ASK)*100 OPM Operational Margin; OPM = (RASK-CASK)/RASK Belf Break even load factor; Belf = CASK/Yield NB! Ancilliaries! Näide 1: A 70-seat aircraft flies 100 km (TLL-HEL), with 49passengers, average fare 50 : RPK = 49 passengers *100 km = 4900 ASK = 70 seats *100 km = 7000 LF = RPK/ASK=4900/7000 = 0,7 (*100% =70%) Y = 50 * 49/4900 = 0,5 (* 100=50 cents)
Vahetuskurss Ulvi Vaarja, Sügis 2004 Vahetuskursisüsteemid • Valitakse vahetuskursisüsteem, mis määrab vahetuskursi, mille tasemel toimuvad valuutatehingud • Vahetuskursisüsteemiga kaasnevad institutsionaalsed ja majanduspoliitilised valikud peavad olema kooskõlas valitud vahetuskursisüsteemiga Vahetuskurss • Vahetuskurss - välisvaluuta hind kohalikus valuutas Reaalne vahetuskurss - kohaliku valuuta ja riigi tähtsamate kaubanduspartnerite valuutade vahetuskursside kaalutud keskmine, kus kaalud määratakse sellega kui suur on iga kaubanduspartneri osakaal riigi väliskaubanduses Eesti krooni kurss Vahetuskursirežiimide kronoloogia Valuutakursside volatiilsus 1881- 1995 Inflatsioon 1881-1995 Vahetuskursirežiimid • IMFi klassifikatsioon: – Eraldi valuutat ei ole (dollariseerumine, euroiseerumine) – Valuutakomitee süsteem – Fikseeritud vahetuskur...
4 Initial inventory of shoes 500 5 Initial number of workers 100 program would result in the followin 6 Regular hours/worker/month 160 per pair of shoes over the next 4 m 7 Maximum overtime hours/worker/month 20 8 Hiring cost/worker $1 600 How much would this new program 9 Firing cost/worker $2 000 at least fo this 4-month planning ho 10 Regular wages/worker/month $1 500 11 Overtime wage rate/hour $13 12 Raw material cost/pair of shoes $15
СОКРАЩЕНИЯ И СИМВОЛЫ В ЭКОНОМИКЕ LÜHENDID JA SÜMBOLID A Technological progress Технологический Tehniline progress прогресс AD Aggregate demand Совокупный спрос Kogunõudlus AE Aggregate expenses Совокупные затраты Kogukulutused AFC Average fix cost Средние постоянные Keskmine püsikulu затраты AP Average product Средний продукт Keskmine produkt, toodang APC Average propensity to Средняя склонность к Keskmine tarbimiskalduvus consume потреблению APS Average propensity to Средняя склонность к Keskmine säästmise
KULUARVESTUS (OMAHINNA ARVESTUS) FJ-011 Cost accounting Loengukonspekt Koostanud Ülle Pärl, MA Tartu 2010 http://www.hkhk.edu.ee/reisikorraldus/otsesed_ja_kauds ed_kulud.html 1 http://www.hkhk.edu.ee/reisikorraldus/otsesed_ja_kaudsed_kulud.html............................1 .............................................................................................................................
Tootmine ja kulud TP (total product, koguprodukt) on teatud perioodi jooksul valmistatud toodang (Q). TP=Q TC(total cost, kogukulud) on kõikide antud hüviste valmimiseks vajalike tootmistegurite ostmiseks tehtud kulutuste summa. Kogukulu on firma püsi- ja muutuvkulude summa antud tootmistasemel. TC=FC+VC VC(variable cost, muutuvkulud) on kulud, mille suurus muutub, kui firma tootmismaht muutub. FC(fixed cost, püsikulud) on kulud, mille suurus lühiperioodil ei muutu, sest ka püsiressursside suuurus ei muutu, kui firma muudab oma tootmismahtu. TR(total revenue, kogutulu) on tulu, mida firma saab oma toodangu müügist. Võrdub müügikoguse ja ühiku hinna korrutisega. TR=p*TP AP (average product, keskmine produkt) - on koguprodukti hulk muutuvressursi ühiku kohta. Keskmine produkt on koguprodukti ja selle toomiseks kasutatud ressursihulka jagatis. APL=TP/L või APK=TP/K
4 5 Genetic 6 Random 7 8 9 10 11 12 3. A complex ISCAS’85 benchmark Circuit name: Default Tuned/Compacted Nr. of Nr. of …………… Time, s Cover, % Cost Time, s Cover, % Cost vectors vectors Deterministic Genetic Random Cost = Cv + Ct + C%, where α, β, and γ are to be chosen by the following rules: Cv = α · (Nr. of vectors) – cost of test length, - 10 additional test vectors can be justified by 1% of Ct = β · (Time,s) – cost of test generation time, fault coverage gain;
7 Men 36-55 3 5 2 0,5 0,2 0,1 0,2 2 advertising model appropriately and find the new optimal solution. 8 Men >55 1 3 0 0,3 0 0 0,3 4 How much has it cost the company to make this policy decision? 9 Women 18-35 9 1 4 0,1 0,9 0,6 0,1 1 10 Women 36-55 4 1 2 0,1 0,1 1,3 0,2 3
Wear and tear Influence of the elements Stoppage of demand for use Wha t can be de pre ci at e d ? Tangible depreciable property: Livestock (purchased) Machinery Buildings and improvements, fences Dams, ponds, or terraces, etc Intangible depreciable property: Goodwill Computer software Copyrights, patents, etc What cannot be depreciated ? When depreciation begins & ends? Begins Ends When you "place the property When the cost of the item has in service". When it is ready and been recovered or when it is available for a specific use in the retired from service, whichever business happens first Example Example When it is sold or is not longer When it was bought for the useable business Fa ct o r s that a f fect the calc ulat ion of Depreciation Cost of asset
Desalination plants Now Worlds first test factory in Norway Tofte (2009) Disadvantages Km2s of membranes needed Norway, Tofte Click to edit Master text styles Second level Third level Fourth level Fifth level Prediction Cost to consumer Now 10c/kWh In future 5c/kWh Role in global power supply Now <0,01% 2050 up to 4% Solar heating How it works? Focused light heats oil up to 400o> steam > generators Heat can be stored Where could be used? Large unpopulated areas (no sandstorms, strong winds) To be economically efficient, needs 2000 kWh of sun per day can't be further from equator than 40o Now Spain, Granda province Andasol power plant Andasol 1 and 2
kasutamistegur Cash flow statement kassa käive seletuskiri Asset value ettevõtte väärtus Committed costs truud hinnad Avoidable costs välditavad kulutused Common stock põhiaktsia Auditing revideerimine Conservatism konservatism AVCO (average cost) keskmine hind Consideration arvamus, delikaatsus Consistency järjekindlus B Consolidation stabiliseerimine Bad debts suured võlad Contribution toetusmaks, annetus Balance Sheet varabilanss Controllable costs kontrollitavad kulud
but the values will always be equal Price line is the same as the average revenue or marginal revenue since the price is fixed Profit Maximization in the Short-run: TR/TC Approach · Firm = price taker firms can only adjust output to maximize profit · Short-run = fixed plant firms can only adjust amount of variable resource such as labor and materials. 2 ways to determine maximum profit and minimum loss output level Total-revenue-total-cost approach Marginal-revenue-marginal-cost approach Both apply to pure competition, pure monopoly, monopolistic competition, oligopoly Short Run Profit Maximization · Profits (p) = TR - TC. - p are often the objective or goal of firm. · The firm will choose to produce and offer for sale all additional units of output that they
5 x 1.25 = 15 023 ümmardades 15 025 krooni Kas keegi ostaks! - Ilmselt ostaks kui konkurendid ei pakuks madala hinnaga. Kust kärpida kulusid? 1. Otsida odavam lennukompanii? 2. Otsida odavam lennujaam? 3. Kasutada oma firmale kuuluvaid majutusettevõtteid sihtkohas? 4. Maksta reisisaatjale, reisifirma esindajale vähem palka? 5. Tegevuskulud viia 4%-le. 6. Kasum 6%-le. Teine variant Kasutades tabeltöötlusprogrammi abi., kus määratakse reisi kindlad (fixed cost) ja muutuvad kulud (variable cost) Kindlad kulud fixed cost Kindel kulu on selline, mis ei sõltu grupi suurusest, vaid mis tuleb tasuda igal juhul. Palgakulud Transpordikulud (näiteks bussireisi puhul) Muutuvkulud variable cost Muutuvkulu sõltub reisijate arvust. Iga muudatus reisijate arvus põhjustab muudatuse reisi hinnas. Kuna tulenevalt reisijate arvu ei ole võimalik ette määrata, võetakse arvukuse aluseks mõistlik reisijate
IRREGULAR VERBS 1. Be was/were been-olema 2. Bear bore borne-välja kannatama 3. Beat beat beaten-peksma 4. Become became become-saama 5. Begin began begun-algama 6. Bite bit bitten-hammustama 7. Break broke broken-murdma 8. Bring brought brought-tooma 9. Build built built-ehitama 10. Burst burst burst-puhkema 11. Buy bought bought-ostma 12. Catch-caught caught-kinni püüdma 13. Can could - -saama 14. Come came come-tulema 15. Cost cost cost-maksma 16. Creep crept crept-hiilima 17. Cut cut cut-lõikama 18. Deal dealt dealt-tegelema 19. Dig dug dug-kaevama 20. Do did done-tegema 21. Draw drew drawn-joonistama 22. Dream dreamt dreamt-unistama 23. Drink drank drunk-jooma 24. Drive drove driven-autot juhtima 25. Eat ate eaten-sööma 26. Fall fell fallen-kukkuma 27. Feed fed fed-söötma 28. Feel felt felt-tundma 29. Fight fought fought-võitlema 30. Find found found-leidma
.......................................annuiteedimeetod 46. Appreciate ........................................................väärtustama 47. Approach ...........................................................lähenemisviis 48. Arbitrage ..........................................................vahendustegevus 49. Arrangement ....................................................korraldus 50. Asset ................................................................vara 51. At a low cost per exposure ...............................madal hind ühe avaldamise kohta 52. At the outset .....................................................alguses 53. Automatic stabilizers .......................................automaatsed stabilisaatorid 54. Awareness ........................................................teadlikkus 55. Average ............................................................keskväärtus 56. Average cost ................................................
Heitma, viskama, cast cast cast valama catch caught caught Püüdma choose chose chosen Valima Klammerduma, kinni cling clung clung pidama come came come Tulema cost cost cost Maksma creep crept crept Hiilima, roomama cut cut cut Lõikama deal dealt dealt Tegelema dig dug dug kaevama dive dived/dove dived Sukelduma do did done tegema draw drew drawn joonistama dream dreamed/dreamt dreamed/dreamt Unistama, und nägema
Barriers to Entry (BTE) Social or political institutions or economic conditions that prevent firms from entry into a market. There are three major types of barriers to entry: economic, legal and deliberate. laws, regulations, patents, copyrights, trademarks, . . . location, natural ability, information, economics of scale (natural monopolies) Economic Barriers:Economic barriers include economies of scale, capital requirements, cost advantages and technological superiority Economic Barriers Economies of scale: Monopolies are characterized by declining costs over a relatively large range of production. Declining costs coupled with large start up costs give monopolies an advantage over would be competitors. · Monopolies are often in a position to cut prices below a new entrant's operating costs and drive them out of the industry.
Beat beat beaten Pay paid paid Become became become Put put put Begin began begun Read read read Bite bit bitten Ride rode ridden Break broke broken Ring rang rung Build built built Run ran run Burst burst burst Say said said Buy bought bought See saw seen Catch caught caught Sell sold sold Can could Send sent sent Come came come Set set set Cost cost cost Shoot shot shot Cut cut cut Sing sang sung Deal dealt dealt Sink sank sunk Dig dug dug Slide slid slid Do did done Speak spoke spoken Dream dream dreamt Spend spent spent Drive drove driven Stand stood stood Eat ate eaten Steal stole stolen Fall fell fallen Stick stuck stukk Feed fed fed Strike struck struck Feel felt felt Swear swore sworn
the studies conducted by different organisations. As the findings of this study represent only passenger flights, these results may not be used for describing military or freighter flights’ delays. The author of this study established transparent reference values, which are operationally meaningful, for the costs incurred by airline as a result of airborne and ground delays. It was also demonstrated that there is a need to move away from a focus on fuel-only cost considerations. It was concluded that a larger part than fuel cost is made by costs of passenger delay to the airline, and crew costs. As there were found ever so tactical as strategical costs of delay it has to be noted that tactical costs of delay varied widely according to cost scenario, aircraft type, and length of delay. It can be stated that as the length of delay increases, the marginal cost also increases. Schedule buffer minutes cost the same per minute whatever the
break broke broken breed bred bred bring brought brought broadcast broadcast broadcast build built built burn burned/burnt burned/burnt burst burst burst buy bought bought cast cast cast catch caught caught choose chose chosen cling clung clung come came come cost cost cost creep crept crept cut cut cut deal dealt dealt dig dug dug dive dived/dove dived do did done draw drew drawn dream dreamed/dreamt dreamed/dreamt drive drove driven drink drank drunk eat ate eaten fall fell fallen feed fed fed feel felt felt
......................... 2 1.2. Potential future utilization..............................................................................4 1.3. Why Don't We Use More Renewable Energy? ...........................................5 2. Energy Types 2.1. Wind Energy.......................................................................................................6 2.1.1. Annual Generation........................................................................................7 2.1.2. Growth and cost trends................................................................................8 2.1.3. Theoretical potential.....................................................................................9 2.1.4. Benefits of wind energy................................................................................10 2.2. Solar Energy........................................................................................................11 2.2.1 Development, deployment and economics................
office rents rents and and low low 3. Access to markets cost of cost of utilities utilities European Union / EFTA Russia Turkey/Middle East 5. Government incentives 5. Government incentives Social
kahanev mastaabiefekt decreasing returns to scale Убывающий эффект масштаба kahaneva piirtootlikkuse law of diminishing marginal Закон убывающей предельной seadus productivity производительности kasvav mastaabiыээые increasing returns to scale Возрастающий доход масштаба keskmine kogukulu average (total) cost, AC Средние (совокупные) затраты keskmine kogutoodang average physical product, APP Средний продукт Ilmutatud kulu Explicit cost Явные затраты ilmutamata Implicit cost Неявные затраты keskmine muutuvkulu average variable cost, AVC Средние переменные затраты
Hammustama BITE/BIT/BITTEN hoidma HOLD/HELD/HELD Puhkama BLOW/BLEW/BLOWN haiget tegema HURT/HURT/HURT Katki BREAK/BROKE/BROKEN jätma KEEP/KEPT/KEPT Tooma BRING/BROUGHT/BROUGHT teadma KNOW/KNEW/KNOWN Ehitama BUILD/BULIT/BUILT juhtima LEAD/LED/LED Ostma BUY/BOUGHT/BOUGHT õppima LEARN/LEARNT/LEARNT Püüdma CATCH/CAUGHT/CAUGHT jätma LEAVE/LEFT/LEFT Valikud CHOOSE7CHOSE/CHOSEN välja laenutama LEND/LENT/LENT Tulema COME/CAME/COME laskma LET/LET/LET Maksma COST/COST/COST kaotama LOSE/LOST/LOST Lõikama CUT/CUT/CUT tegema MAKE/MADE/MADE Tegema DO/DID/DONE tähendama MEAN/MEANT/MEANT Joonistama DRAW/DREW/DRAWN kohtama MEET/MET/MET Jooma DRINK/DRANK/DRUNK maksma PAY/PAID/PAID Sõitma DRIVE/DROVE/DRIVEN panema PUT/PUT/PUT Sööma EAT/ATE/EATEN lugema READ/READ/READ Kukkuma FALL/FELL/FALLEN sõitma RIDE/RODE/RIDDEN Toitma FEED/FED/FED helisema RING/RANG/RUNG Tundma FEEL/FELT/FELT tõusma RISE/ROSE/RISEN Kaklema FIGHT/FOUGHT/FOUGHT jooksma RUN/RAN/RUN
34 understand understoodunderstood 1.2 take took taken 2.35 wake woke, waked woken, waked 1.3 speak spoke spoken 2.36 win won won 1.4 ride rode ridden 1.5 hide hid hidden, hid 1.6 give gave given 1.7 forget forgot forgotten 3 111 (3 similar) 10 1.8 fall fell fallen 3.1 cost cost cost 1.9 eat ate eaten 3.2 cut cut cut 1.10 drive drove driven 3.3 hit hit hit 1.11 do did done 3.4 hurt hurt hurt 1.12 choose chose chosen 3.5 let let let 1.13 break broke broken 3.6 put put put 1.14 beat beat beaten, beat 3.7 read read read 1
Buy bought bought rise rose risen Can could (been able to) run ran run Catch caught caught say said said Choose chose chosen see saw seen Come came come seek sought sought Cost cost cost sell sold sold Cut cut cut send sent sent Deal dealt dealt set set set Dig dug dug sew sewed sewn Do did done shake shook shaken
TEGEMA BRING BROUGHT BROUGHT TOOMA BURN BURNT BURNT PÕLEMA, PÕLETAMA BUILD BUILT BUILT EHITAMA BURST BURST BURST PUHKEMA BUY BOUGHT BOUGHT OSTMA CATCH CAUGHT CAUGHT KINNI PÜÜDMA CHOOSE CHOSE CHOSEN VALIMA COME CAME COME TULEMA COST COST COST MAKSMA, VÄÄRT OLEMA CUT CUT CUT LÕIKAMA DEAL DEALT DEALT KÄSITLEMA DO DID DONE TEGEMA DRAW DREW DRAWN JOONISTAMA DRINK DRANK DRUNK JOOMA DRIVE DROVE DRIVEN (AUTOT) JUHTIMA EAT ATE EATEN SÖÖMA
Raadschelders and Rutgers (1996) have brought out five phases in their article “Evolution of Civil Service systems” that describes how civil service has evolved and become one of the most important part of governing. In different times civil service has supported monarchs, kings, presidents and governments in their work reigning, ruling and leading people. Role of civil service has increased by every age- becoming more and more wider in tasks, obligations and responsibilities, so have the cost that it all brings. Considering this, governments nowadays have a task to evaluate the work of their civil service, to make it more productive and cost-effective. For this, different methods have been discussed, being influenced by different contexts, religion and other factors. Constant pressure on civil service forces governments to improve its performance and make it more and more effective. With a “help” of New Public Management and its
Irregular Verbs simple past be was/were become became begin began blow blew break broke build built buy bought catch caught come came cost cost cut cut do did drink drank drive drove eat ate feel felt find found fly flew forget forgot freeze froze get got give gave go went have had hear heard hit hit hold held hurt hurt keep kept know knew lay laid lead led leave left lend lent let let lie lied lose lost make made meet met pay paid
PMT(Rate;Nper;Pv) (osa)makse suurus RATE(Nper;Pmt;Pv) intressiprotsent FV(Rate;Nper;Pmt) tulevikuväärtus regulaarsete maksete korral FV(Rate;Nper;;Pv) tulevikuväärtus ühekordse sissemaksu korral PV(Rate;Nper;Pmt) regulaarsetele maksetele vastav väärtus antud ajal NPER(Rate;Pmt;Pv) makseperioodide arv (ei pruugi olla täisarv) IPMT(Rate;Per;Nper;Pv) makse intressi osa PPMT(Rate;Per;Nper;Pv) põhimakse suurus Kulumi arvestus Kasutatavad parameetrid: Cost algväärtus Salvage jääkväärtus Life kasutusaeg Period ajaperiood SLN(Cost;Salvage;Life) ühtlane väärtuse vähenemine DDB(Cost;Salvage;Life;Period) kiire väärtuse vähenemine SYD(Cost;Salvage;Life;Period) mõõdukas väärtuse vähenemine Investeeringu hindamine IRR(rahavood) investeeringu tulusus aastas investeering(ud) miinusmärgiga, tulud positiivsed
RATE(Nper;Pmt;Pv) – intressiprotsent FV(Rate;Nper;Pmt) – tulevikuväärtus regulaarsete maksete korral FV(Rate;Nper;;Pv) – tulevikuväärtus ühekordse sissemaksu korral PV(Rate;Nper;Pmt) – regulaarsetele maksetele vastav väärtus antud ajal NPER(Rate;Pmt;Pv) – makseperioodide arv (ei pruugi olla täisarv) IPMT(Rate;Per;Nper;Pv) – makse intressi osa PPMT(Rate;Per;Nper;Pv) – põhimakse suurus Kulumi arvestus Kasutatavad parameetrid: Cost – algväärtus Salvage – jääkväärtus Life – kasutusaeg Period – ajaperiood SLN(Cost;Salvage;Life) – ühtlane väärtuse vähenemine DDB(Cost;Salvage;Life;Period) – kiire väärtuse vähenemine SYD(Cost;Salvage;Life;Period) – mõõdukas väärtuse vähenemine Investeeringu hindamine IRR(rahavood) – investeeringu tulusus aastas investeering(ud) miinusmärgiga, tulud positiivsed
PMT(Rate;Nper;Pv) (osa)makse suurus RATE(Nper;Pmt;Pv) intressiprotsent FV(Rate;Nper;Pmt) tulevikuväärtus regulaarsete maksete korral FV(Rate;Nper;;Pv) tulevikuväärtus ühekordse sissemaksu korral PV(Rate;Nper;Pmt) regulaarsetele maksetele vastav väärtus antud ajal NPER(Rate;Pmt;Pv) makseperioodide arv (ei pruugi olla täisarv) IPMT(Rate;Per;Nper;Pv) makse intressi osa PPMT(Rate;Per;Nper;Pv) põhimakse suurus Kulumi arvestus Kasutatavad parameetrid: Cost algväärtus Salvage jääkväärtus Life kasutusaeg Period ajaperiood SLN(Cost;Salvage;Life) ühtlane väärtuse vähenemine DDB(Cost;Salvage;Life;Period) kiire väärtuse vähenemine SYD(Cost;Salvage;Life;Period) mõõdukas väärtuse vähenemine Investeeringu hindamine IRR(rahavood) investeeringu tulusus aastas investeering(ud) miinusmärgiga, tulud positiivsed
KULUDE LIIGITAMINE. Majandusteoreetiline seisukoht Loobumiskulu e alternatiivkulu on potentsiaalne tulu, mis jääb saamata, kui ühte otsusealternatiivi eelistatakse teisele. Nt loodushoiu alternatiivkulu Pöördumatud kulud (sunk costs) on kulud, mis on juba tehtud ja mida pole võimalik muuta. Kõik pöördumatud kulud on minevikukulud ning juhtimisotsuiste langetamisel ebaolulised. Piirkulu e marginaalkulu (marginal cost) on ühe täiendava toodanguühiku 8 Kulud rahvamajanduse seisukohalt Rahvamajanduse seisukohalt mõeldakse kulu all sellist investeeringu mõju, mis on vastuolus ühiskonnas püstitatud eesmärkidega. Tavaliselt on eesmärgiks heaolu lisamine või säilitamine, mida hinnatakse rahvatulu abil. Rahvatulu on aasta jooksul ühiskonna kõigi liikmete poolt saadud tulude üldsumma. Seega investeering, mis vähendab rahvatulu, on rahvamajanduslik kulu
ostma buy bought bought lahkuma leave left left püüdma catch caught caught lubama let let let valima choose chose chosen lamama lie lay lain tulema come came come kaotama lose lost lost maksma cost cost cost tegema make made made lõikama cut cut cut tähendama mean meant meant tegelema deal dealt dealt kohtama meet met met tegema do did done eksima mistake mistook mistaken joonistama draw drew drawn maksma pay paid paid
Wembley The Twin Towers Wemley Stadium History Empire Stadium, the original stadium was built for the British Empire Exhibition of 1924. The stadium closed in October 2000 and was demolished in late 2002 for redevelopment. New Wemley broke ground in 2002. New Wembley opened in 2007. Wembley The T win T owers Location London, England Broke ground 1922 Opened 1923 Closed 2000 Demolished 2002 Surface Grass Construction cost £750,000 GBP (1924) Former names Empire Stadium, British Stadium Tenants England national football team Capacity 82,000 Olympic summer games stadium: London, 1944 • London, 1948 New Wemley Stadium Location London, England Broke ground 2002 Opened 2007 Owner The Football Association Operator Wembley National Stadium Limited Surface Grass Construction cost GBP£753 Million (2007)
Be,was,been-olema Bear,bore,born(e)-taluma Beat,beat,beaten-tukslema Become,became,become-saama Begin,began,begun-algama Bite,bit,bitten-hammustama Blow,blew,blown-puhuma Break,broke,broken-lõhkuma Build,built,built-ehitama Burn,burnt(burned),-II- -põlema Burst,burst,burst-lõhkema Buy,bought,bought-ostma Can,could,(been able to)-oskama Catch,caught,caught-püüdma Choose,chose,chosen-valima Come,came,come-tulema Cost,cost,cost-maksma Cut,cut,cut-lõikama Deal,dealt,dealt-nr. valima Dig,dug,dug-kaevama Do,did,done-tegema Dream,dreamt(dreamed),-II- -unistama Drink,drank,drunk-jooma Eat,ate,eaten-sööma Fall,fell,fallen-kukkuma Feed,fed,fed-toitma Feel,felt,felt-tundma Fight,fought,fought-kaklema Find,found,found-leidma Flee,fled,fled-põgenema Fly,flew,flown-lendama Forbid,forbade,forbidden-keelama Forget,forgot,forgotten-unustama Forgive,forgave,forgiven-andestama Freeze,froze,frozen-külmuma Get,got,got-saama
begin began begun bite bit bitten blow blew blown break broke broken bring brought brought build built built burn burnt burnt burst burst burst buy bought bought can could been able catch caught caught choose chose chosen come came come cost cost cost cut cut cut deal dealt dealt dig dug dug do did done draw drew drawn drink drank drunk drive drove driven eat ate eaten fall fell fallen feed fed fed feel felt felt fight fought fought find found found
Example: Airline travel prices target business travelers vs. leisure time travelers · discriminator is advance notice, shorter the notice, the higher the price Some Examples of Price Discriminations Doctors often charge rich patients more than poor patients · They may have one price for those with insurance and another price for those without insurance Movies in the evening cost more than those in the early afternoon Senior citizen, youth, and student discounts New and used cars Youth fairs on airlines Evening meals in restaurants often cost more than the same meal at lunch Practicing Price Discrimination The firm that practices price discrimination must be able to distinguish between two or more separate groups of buyers Price discriminators must also be able to prevent buyers from reselling the product or service
Kulude ja omahinna arvestus ( Karu, Sander. Kuluarvestus) Kulude juhtimise üks olulisemaid eesmärke on erinevatele huvigruppidele vajaliku info kindlustamine neid huvitavate objektide ehk kuluobjektide kulude kohta. Kuluarvestust kasutades saadakse teada, miks ja kui palju kulutusi ja kulusid tehakse. Kuluobjekt (kulukandja, arvestusobjekt, kuluühik) (cost object, cost unit) on iga objekt, mille kulusid soovime eraldi mõõta ja arvestada. Kuluobjektide (toodete, teenuste) täisomahinna arvestamisel on oluline arvestada vaid organisatsiooni põhitegevusega seotud üldkulusid. Sageli on osutunud vajalikuks enne täisomahinna arvestamist eelnev kulude liigitamine põhitegevusega seotud ja põhitegevusega mitteseotud kuludeks. Kogukulud kujunevad järgmiselt: OTSEKULUD + PÕHITEGEVUSE ÜLDKULUD +
Juhtimisarvestus ja monitooring … … on läbi kommunikatsiooni toimuv sotsiaalselt konstrueeritud, situatsiooniline, (dünaamiline) protsess eesmärgiga tekitada organisatsiooni liikmete poolt sarnaselt mõistetud organisatsioonilist tegelikkust ja koordineerida ning mõjutada nende tegevusi nii, et need viiksid kokkulepitud eesmärkide saavutamisele. Kulude, tegevusmahu ja kasumi vaheliste seoste analüüs. • muutuvkulud (variable cost) on kulud, mis olulisuse vahemiku piires kasvavad või kahanevad proportsionaalselt koos toodangu mahu muutumisega. • püsikulud (fixed cost) on kulud, mis jäävad olulisuse vahemikus toodangu mahu muutumisel konstantseks, nad eksisteerivad ka siis, kui toodang (või tegevuste hulk) kõnealusel perioodil on null. KOGU MUUTUVKULU ÜHIKU MUUTUVKULU KOGU PÜSIKULU ÜHIKU PÜSIKULU Tinglikult püsivad kulud kui Tinglikult püsivad kulud üldistatuna
8. Nappus, scarsity (Põhiprobleem) = vajadused saadavad 9. ( )- ressursid , 1 Majandusõpetus Mõistete seletus. , I osa 9.Alternatiiv- e.loobumiskulud, opportunity cost s -parima () alternatiivse võimaluse maksumus, millest loobutakse valiku tegemisel 10. 10.Majanduslik mõtlemine, thinking like economist 11. 11. Nappus sunnib inimesi valima. Scarsity
Not normally used in the continuous form the senses: appear, hear, look like, notice, see, seem, smell, sound, taste (= have flavour) feelings: dislike, fear, hate, like, love, prefer, want, wish thinking: agree, believe, doubt, expect (= believe), feel (= believe), forget, imagine, know, realise, recognise, suppose, suspect, think (= believe), understand possession: belong to, contain, have (= possess), include, own, possess other verbs: cost, depend on, fit, involve, matter, measure (= have length), mean, need, satisfy, surprise, weigh The PRESENT SIMPLE or the PRESENT CONTINUOUS 1 John (write) a letter every day. 2 All the students here (study) English now. 3 Who you wait) for? I (wait) for tom. 4 You can't see Henry now, He (have) a bath. 5 Every mother (love) her child. 6 What this book (cost)? It (cost) sixty kroons. 7 They had better come in . It (begin) to rain. 8 What you (drink) for breakfast
Fourth level Fourth level Fifth level Fifth level About FWT Same energy producing concept as any other WT Professor William E. Heronemus, 1972 First offshore bottom-fixed WT as oflate 20s First FWT Hywind in Norway, late 2009 ( cost 55 mil euros) Fukushima coast, Japan Technology and advantages Instead of bottom-fixed phycical foundation, floating platforms are attached to the seabed with mooring lines. Three main types of floating wind platforms Ballast stabilized Tension Leg Platforms Buoyancy Stabilized (Hywind) BUOYANCY STABILIZED Technology and advantages Access to previously inaccessible waters. Commissioned and assembled at the quayside. Foundations not necessary
I was hoping that you could help me answer some of my questions. I have a lot of experience in construction work and also as a salesman, I have worked in several other jobs as well. I will send you my complementary CV later. First I would ask you what type of jobs do you have available in California? It doesn't have to be a construction or a salesman job, it could be something else too. About accommodation, how is it arranged, how much does it cost and how far away is it from the job location? I also wanted to ask you if the plane tickets are included and if they are not how much will they cost me. Another thing I am interested in is the work permit. What do I have to do to get it? Will I have to register somewhere? I will be waiting your response and hopefully you have a good job waiting for me in California. Yours Faithfully Abc cba
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