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. Supply chain describes the flow of goods, services, and information from the initial sources of materials and servic...
The costs of production Production Decisions about production require individual agents to make decisions about the allocation and use of physical inputs. · Objectives of agents, technology, availability and quality of inputs determine the nature 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 ...
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Irina Sokolova Kodutöö 1 061074 TABB62 Ülesanne 1 Tellemispõhine kuluarvestust võivad kasutada firmad, mis igal perioodil tegelevad erinevatega töödega. Kulud ja toote ühiku omamaksumus arvutatakse lähtudes täidetud tööst. Näiteks, see on reklaamifirma, mis samaaegselt võib tegeleda digitaaltrükki, tekstiilikleebise, kleepimise, tikkimise ja graveerimisega. Firma töö sõltub klienditellimustest, nende soovitusest. Olukord: klient tellib 5 000 pastakat oma firma logoga. Materjalikulud (kr/tk): Tööjõukulud (kr/tund): Materjal 10 (Tavalised pastakad) Põhitööliste tunnipalk 50 (10 töötundi) Värvid 8 (Värvid logo trükkimiseks) Trafarett 15 (Trafareti ettevalmistamine) Masintunn...
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. Tuginedes uurimusele, siis küttelaastu maksumus oli 31,9 kuni 41,6 eurot kuupmeetri kohta või 14,9-19,4 eur/MWh, 40%-se laastu niiskuse juures. Olgu ka öeldud, et 2006 aasta seisuga oli laastu kasutamisel selle hind 11,95 eur/MWh Kasutati ka erinevaid raietehnikaid. Selgus, et laastu kogumisel antud parameetrite juures tuli odavam kasutada saemeest kui „harwarder“ (harvester ja forwarder) süsteemi. Hinnavahe oli peaaegu et kahekordne. Kuid ei t...
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. Water cools the Earth and all plants, animals and humans need clean water to survi...
1. Mis tähendab lühend MTOW? Maximum takeoff weigt ehk õhusõidukile määratud maksimaalne lubatud stardimass. 2. Millised on lennuliiklusteeninduse peamised tuluallikad? Marsruudi navigatsioonitasu N = p x d x w, kus N Marsruudi navigatsioonitasu kahe kohaga peale koma (EUR); p marsruudi navigeerimisteenuse tasumäär ühiku kohta (p=xx,xx EUR); d teekonnategur, mis on 1/100 ortodroomsest teekonnast kilomeetrites (ortodroomne teekond on kõige lühem teekond kahe punkti vahel mõõda WGS- 84 suurringjoont); w õhusõiduki massi arvestav tegur: w=( MTOW /50) Terminali navigatsioonitasu T = p x w, kus T terminali navigatsioonitasu kahe kohaga peale koma (EUR); p terminali navigatsiooniteenuse tasumäär ühiku kohta alljärgnevalt; w õhusõiduki massi arvestav tegur, kus MTOW on suurim stardikaal tonnides; w=(MTOW / 50)n n astmenäitaja, Eestis: 0,5 ja 0,7. 3. Millised on...
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...
A B C D E F G H I 1 SureStep aggregate planning model 2 Suppose the company could begin 3 Input data training program to increase its wor 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 ...
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 save сбережению kalduvus AR Average revenue Средний доход ...
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 ..............................................................................................................................................2 Kulude arvestuse põhimõisted.............................................................................................3 Kulude kogumine ja kulude jaotamine............................................................................3 Kulukäitur (kulumõjur) (cost driver)ja kulude juhtimine (cost management).................6 ...
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 ATC (average total cost, keskm...
Test Generation name ____________________ 1. Small random circuit Manual test generation matricul. nr. ____________________ (100% coverage) group ____________________ Nr. Random Algorithmic 1 2 3 4 5 6 7 8 9 10 11 12 13 14 2. 8-bit adder Manual test generation Automatic test generation (ATPG) (100% coverage) (100% coverage) Nr. Algorithmic Default Tuned/Compacted 1 ...
A B C D E F G H I J K L M N O P Q R 1 Advertising model 2 Note: All monetary values are in $1000s, and all exposures to ads are in millions of exposures. 3 Inputs 4 Exposures to various groups per ad 1. Suppose, as a matter of corporate policy, that the company 5 Friends MNF Malcolm in Middle Sports Center TRL Live Lifetime movie ...
DEPRECIATION Liis Kalma RP101 Wh at i s d ep reci ati on ? Reduction in value or the effective economic life of an asset arising from the: Passage of time Use or abuse 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 ...
New energy sources Rauno Hermann Scheer Energy law example for 47 countries 6.3% to over 20% Numerous awards including The Right Livelihood Award Renewable energy in world Investments 63 billion USD > 120 billion USD 20062009 Wind energy: 74 000 MW to 135 000 MW Solar energy: 5100 MW to 19 000 MW WHAT ARE THE ALTERNATIVES TO TODAYS SOLAR, WIND AND BIOMASS ENERGY SOURCES? Osmotic power How it works? Pressure created by osmosis powers turbines Where could be used Where fresh and salt water meet (creeks, fjords) 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 ...
GLOSSARY Bankruptcy pankrot Erialasõnastik Benefits in kind keskmine hind Break even point tasuvuslävi A Budget eelarve Account aruanne Accounting equation aruande C võrdsustamine Capital kapital Accounting period aruandeperiood Capital allowances rahalised annetused Accounting policies majanduspoliitika Capital budgeting rahalise eelarve Accounting standards raamatupidamise koostamine standardid ...
Pure Competition Competition The word "competition" may be used in two ways: rivalry (synonym; opposition, antagonism) structural competition or "pure competition" The main characteristics of competition: 1. Number of firms 2. Type of product 3. Control over price 4. Conditions of entry 5. Nonprice competition 6. Information flow Pure Competition · Involves very large numbers of sellers and buyers. · Firms producing identical or homogeneous products. · Standardized product (a product identical to that of other producers). (ex. corn or cucumbers). · Free Entry and Exit: no significant legal, technological, financial, or other obstacles prohibiting new firms from selling their output in any competitive market N...
Reisikalkulatsioon Ühe 7 päevase pakettreisi eelarve näide 1. Leping lennukompaniiga (60 kohase lennuki hind 155 000 krooni), 2584 krooni inimese kohta, kui kõik kohad välja müüa. 90% täituvuse puhul 2870. 2. Lennujaamamaksud ja muud lisakulud kokku 550 krooni. 3. Hotellilepingu järgi kahese toa hind 140 eurot. (üks inimene 70 eurot) x 7 = 490 eurot e. 7668.5 krooni. 4. Transfeerikulud 525 eurot. (90% täituvuse puhul/54 reisijat 152 krooni in. kohta) 5. 2 reisisaatjat (3000 krooni x 7 x 2 = 42 000, ühe in. kohta 778 krooni. Buss 500 Eurot Reisisaatja-giid 100 eurot Grupis 30 reisijat. Arvututa müügihind Tegevuskulude kate 5% (igapäevatöö, turundus, kataloog, broneerimissüsteemid, tagatisrahad, valuutakursikõikumised, hindade kallinemised, kompensatsioon reisijatele jne.) Reisibüroode vahendustasud 10% Kasum 10% See tuleb otsestele kuludele lisada 25% Arvestuskäik 2780 + 5...
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
1. A branded product ............................................firmatoode 2. A cash dispenser ...............................................sularahaautomaat 3. A commission charge .......................................komisjoni tasu 4. A deadline ........................................................(lõpp)tähtaeg 5. A defined goal ..................................................püstitatud eesmärk 6. A detailed benefit analysis segmentation .........läbi viia detailne kasumianalüüs 7. A genuine product ............................................ehtne toode 8. A goal ...............................................................eesmärk 9. A group leader ..................................................kaadriülem 10. A liability .........................................................kohustus 11. A matter-of-fact selling relationship ................asjalik müügi suhe 12. A payment order ...........
awake awoke awoken Ärkama; äratama be was, were been olema bear bore born taluma beat beat beat peksma become became become Saama, muutuma begin began begun Alustama bend bent bent painduma beset beset beset Ründama, piirama Kihla vedama, bet bet bet pakkuma bid bid/bade bid/bidden Pakkuma, käskima bind bound bound siduma bite bit bitten hammustama bleed bled bled veritsema blow blew blown puhuma break broke broken lõhkuma breed b...
Monopoly Market Power In pure competition sellers are "price takers." No seller (or buyer) has the ability to influence the market price. In most markets, at least one or more of the conditions required for pure competition are violated. This gives sellers or buyers the ability to influence the market price and allocation of resources Pure competition results in an optimal allocation or resources given the objective of an economic system to allocate resources to their highest valued uses or to allocate relative scarce resource to maximize the satisfaction of (unlimited) wants in a cultural context. Pure competition is the ideal that is be benchmark to evaluate the performance markets. The economic theory of · monopolistic competitive markets, · oligopoly and · monopoly is used to suggest the nature of problems that may exist wh...
Be was been Misunderstand misunderstood 2 Bear bore born Oversleep overslept overslept 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 sto...
TALLINNA TEHNIKAÜLIKOOL Ehitusteaduskond Teedeinstituut Veonduslogistika õppetool Kristi Alunurm Lendude hilinemisest põhjustatud kulude juhtimine Estonian Air AS näitel Magistritöö Juhendaja: Professor Ott Koppel Tallinn 2009 Sisukord Sissejuhatus ...................................................................................................................... 4 1. Estonian Air AS ........................................................................................................ 6 1.1. Ettevõtte tutvustus.............................................................................................. 6 1.2. Hilinemiste statistika....................................................................................
Irregular Verbs Base Form Simple Past Past Participle Tense awake awoke awoken be was, were been bear bore born beat beat beat become became become begin began begun bend bent bent beset beset beset bet bet bet bid bid/bade bid/bidden bind bound bound bite bit bitten bleed bled bled blow blew blown 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 cho...
ELEKTROENERGEETIKA INSTITUUT Referaat Taastvad Energiaallikad Esitamise tähtaeg 14.04.2009 Õppejõud: Hannes Agabus Tudeng: Sergei Belosapko Nikita Naumov Tallinn 2009 Contents: 1. Renewable energy 1.1. Costs................................................................................................................... 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. ...
INVESTBULGARIA AGENCY WHO ARE WE InvestBulgaria Agency (IBA) is a Government institution providing information, contacts and project management support to potential investors. IBA services: Macroeconomic data on Bulgaria Data on operational costs Regional information Personalized administrative servicing Legal advice Liaison with central and local governments Liaison with branch chambers and NGOs www.investbg.government.bg GENERAL INFORMATION Official name: Republic of Bulgaria Area: 110 994 sq.m. Population: 7.4 million Capital: Sofia Time zone: EET (UTC+2) Official language: Bulgarian Currency: Lev (BGN) Fixed exchange rate: 1 = BGN 1.95583 Type of government: Parliamentary Member of: EU, NAT...
Mikro ja makroökonoomika terminid Eesti keeles English На русском Majanduse alusmõisted. Fundamentals of Economics. Фундаментальные понятия ökonoomika economics экономика Ceteris paribus „Other –things-equal” assumption, «при прочих равных условиях» „Muude tingimuste samaks Ceteris paribus jäädes” põhimõtted Principles принципы Teaduslik meetod Scientific method Научный метод seos tradeoffs связь piiranalüüs Marginal analysis Предельный анализ kompositsiooniviga Fallacy of composition Композиционные ошибки Positiivne tõus Positive slope Положительный наклон Verikaalne ja horiso...
Olema BE-WAS/WERE-BEEN kuulma HEAR/HEARD/HEARD Saama k/m BECOME-BECAME-BECOME peitma HIDE/HID/HIDDEN Alustama BEGIN/BEGAN/BEGUN lööma HIT/HIT/HIY 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/RID...
2.31 teach taught taught 2.32 tell told told 1 en 15 2.33 think thought thought 1.1 write wrote written 2.34 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 ...
Irregular Verbs Infinitive Past Past Participle Infinitive Past Past Participle Be was/were been let let let Bear bore born(e) lie lay lain Beat beat beaten light lit lit Become became become lose lost lost Begin began begun make made made Bite bit bitten mean meant meant Blow blew blown meet met met Break broke broken pay paid paid Brong brought brought put put put Build built ...
IRREGULAR VERBS BE WAS / WERE BEEN OLEMA BEAT BEAT BEATEJN PEKSMA, LÖÖMA BECOME BECAME BECOME SAAMA (kellekski) BEGIN BEGAN BEGUN ALGAMA, ALUSTAMA BITE BIT BITTEN HAMMUSTAMA BLOW BLEW BLOWN PUHUMA BREAK BROKE BROKEN MURDMA, KATKI 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 ...
TALLINN UNIVERSITY OF TECHNOLOGY Faculty of Social Sciences Ragnar Nurkse School of Innovation and Governance ! ! ! ! Elise Tõllimäe Pay-for performance: necessary or unsuitable way to increase efficiency in the public sector Essay ! ! ! ! ! ! ! ! ...
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 put put read read ride rode ring rang run ran say said see saw sell sold send sent show showed sit sat sleep slept speak spoke spend spent s...
Exceli valemid Lahtri sisuks on kas arv, tekst, tõeväärtus või valem valem algab võrdlusmärgiga valemis saab kasutada tavalisi aritmeetilisi tehteid ja Exceli funktsioone Lahtri aadress veeru tähis+rea number Suhteline aadress muutub valemi kopeerimisel Absoluutne aadress ($) ei muutu kopeerimisel Klahv F4 muudab valemis lahtriaadressi tähistust Lahtrivahemik on kujul algusaadress:lõppaadress Lahtritele võib anda nimed, neid saab kasutada valemites lahtri aadressidega samaväärselt. Matemaatikafunktsioonid SUM(lahtrivahemik) arvväärtuste summa SUMIF(lahtrivahemik;tingimus;summeeritavad väärtused) tingimusele vastavate arvväärtuste summa tingimus lihtsamal juhul väärtus, saab kasutada ka võrdlustehteid (>,<) ABS(väärtus) absoluutväärtus INT(väärtus) täisosa ROUND(väärtus;kohtade arv) ümardamine RAND() juhuarv vahemikus 0...1 RANDBETWEEN(min;max) juhuslik täisarv et...
Exceli valemid Lahtri sisuks on kas arv, tekst, tõeväärtus või valem valem algab võrdlusmärgiga valemis saab kasutada tavalisi aritmeetilisi tehteid ja Exceli funktsioone Lahtri aadress – veeru tähis+rea number Suhteline aadress muutub valemi kopeerimisel Absoluutne aadress ($) ei muutu kopeerimisel Klahv F4 muudab valemis lahtriaadressi tähistust Lahtrivahemik on kujul algusaadress:lõppaadress Lahtritele võib anda nimed, neid saab kasutada lahtri aadressidega samaväärselt. Matemaatikafunktsioonid SUM(lahtrivahemik) – arvväärtuste summa SUMIF(lahtrivahemik;tingimus;summeeritavad väärtused) – tingimusele vastavate arvväärtuste summa tingimus – lihtsamal juhul väärtus, saab kasutada ka võrdlustehteid (>,<) ABS(väärtus) – absoluutväärtus INT(väärtus) – täisosa ROUND(väärtus;kohtade arv) – ümardamine RAND() – juhuarv vahemikus 0...1 RANDBETWEEN(min;max) – juhuslik täisarv etteantud va...
Exceli valemid Lahtri sisuks on kas arv, tekst, tõeväärtus või valem valem algab võrdlusmärgiga valemis saab kasutada tavalisi aritmeetilisi tehteid ja Exceli funktsioone Lahtri aadress veeru tähis+rea number Suhteline aadress muutub valemi kopeerimisel Absoluutne aadress ($) ei muutu kopeerimisel Klahv F4 muudab valemis lahtriaadressi tähistust Lahtrivahemik on kujul algusaadress:lõppaadress Lahtritele võib anda nimed, neid saab kasutada lahtri aadressidega samaväärselt. Matemaatikafunktsioonid SUM(lahtrivahemik) arvväärtuste summa SUMIF(lahtrivahemik;tingimus;summeeritavad väärtused) tingimusele vastavate arvväärtuste summa tingimus lihtsamal juhul väärtus, saab kasutada ka võrdlustehteid (>,<) ABS(väärtus) absoluutväärtus INT(väärtus) täisosa ROUND(väärtus;kohtade arv) ümardamine RAND() juhuarv vahemikus 0...1 RANDBETWEEN(min;max) juhuslik täisarv etteantud va...
KULUDE MÕISTE JA LIIGITAMINE Kulu (cost, expense) on mistahes majandusressursi loovutamine. Kulusid võidakse organisatsiooni raamatupidamises näidata nii kuluna kasumiaruandes (nt rendikulu) kui ka varana bilansis (nt ettemakstud rent) Kulu mõiste > väljamineku mõiste. Maaomaniku töö enda majapidamises =kulu (mitte väljaminek) Kuluobjekt on igasugune toode, tegevus, protsess, organisatsiooni allüksus, mis pakub huvi otsustajatele ning eeldab kulu eraldi mõõtmist. Kuluobjektiks võib olla üksiktoode, teenus, tootmisüksus, 1 reklaamikampaania, kogu organisatsioon. KULUDE FUNKTSIONAALNE LIIGITAMINE Tootmisettevõttes jagunevad kulud tootmiskuludeks ja mittetootmiskuludeks. Tootmiskulud on nende tootmistegurite väärtus, mida on kasutatud toodangu valmistamiseks, toorme ja materjali muundamiseks lõpptoodanguks. Mittetootmiskulud on kulud, mis on seotud toodangu (kaupade, teenuste) turustamise, ettevõtte ül...
Tõlge Basic Past Simple Past Participle midagi saama get got got tekkima arise arose arisen andma give gave given olema be was/were been minema go went gone sündima bear bore borne kasva(ta)ma grow grew grown peksma beat beat beaten rippuma hang hung hung kellekski saama become became become omama have had had algama begin began begun kuulma hear heard heard kalduma bend bent bent peitma hide hid hidden hammustama bite bit bitten lööma hit hit ...
Wemley Stadium History 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 Con...
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 Give,gave,given-andma Go,went,gon...
Irregular verbs Present Past Past participle beat beat beaten be was, were been become became become 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 ...
Monopolistic Competition Market Power Firms in monopolistic competition or imperfectly competitive markets are more likely to have limited market power because there are many firms with differentiated products (there are substitutes) and there is relative ease of entry and exit into the market Market Power among Sellers · Monopolistic competition - a market with a large number of sellers and relatively free entry; each firm "differentiates" its product. · Oligopoly - a market characterized by significant barriers to entry and "a few "sellers who recognize their interdependence in the market; products may be homogeneous or differentiated. Monopolistic Competition · Large number of sellers · relative ease of exit / entry · products are differentiated ...
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 + ETTEVÕTTE ÜLDKULUD = KOGUKULUD Ülesanne Määrata OÜ ABC 1) Toodete täi...
Juhtimisarvestus Hea juhtimisarvestuse spetsialist: Oskused ja omadused Tegutsemisviis • Hea arusaamine ettevõttes •Rõõmustab oma kliente toimuvast •Arendab välja • Oskus lahendada probleeme alternatiivse näitajate süsteem • Ausus •Hoiab selle lihtsa • Võime nähe “kogu pilti” •Varub 20% ajast • Uuendusmeelsus andmete kogumiseks ja 80% analüüsiks KPMG uurimus 1990 •Püüab olla parim Johnson & Johnson Financial E-kaubandus E-suhtlusvõrgustikud E-õpe E-pangandus E-tervishoid E-valitsus E-riik www.topeca.org Andmevahetus digitaalsel kujul Arvutid suhtlevad ilma inimese sekkumiseta ...
Majandusõpetus Mõistete seletus. , I osa I. MIS ON TURUMAJANDUS? I ? .Misks on majandusteadus tähtis? Whay is economics so important ? 1.Majandusteadus - teadus inimestest, kes toodavad ja vahetavad, et saada 1. , tooteid ja teenuseid, mida nad soovivad; sotsiaalteadus, mis uurib , kuidas piiratud ressursside tingimustes rahuldada inimeste järjest kasvavaid vajadusi M AJANDUSTEADUS UURIB RATSIONAALSET MAJANDUSLIKKU KÄITUMIST Mis seisneb subjektiivse kasulikkuse maksimeerimises RAKEN- SUBJEKT KASULIKKUS ...
PRESENT SIMPLE I You work here. ... do not (don't) work ... We They Do you work here? Yes, I do. / No, I don't. He She works here. ... does not (doesn't) work ... It Does she / he work here? Yes, she / he does. / No, she / he doesn't. Time expressions always often not often never usually normally rarely sometimes occasionally hardly ever when after before unless in case as soon as until Uses - for permanent facts - for actions and situations which are generally true - for habits and routines PRESENT CONTINUOUS bebe++ ing ing I am (I'm) You are (you're) She/He/It is (she's/he's/it's) (not) + working here. We are (we're) They are (they're)...
Floating Wind Turbines University of Tartu 2012 Featured topics Basic layout of wind turbines About FWT Technology and advantages Initiatives Conclusion Introduction to how wind turbines work Electricity Kinetic Click to edit Master text styles Second level energy of the wind Third level is converted to Fourth level mehanical energy. Fifth level Main parts 1. Rotor blades 2. Shaft 3. Generator Introduction to how wind turbines work Click to edit Master text styles Click to edit Master text styles Second level Second level Third level Third level ...
Vilde tee 51 Tallinn Tel 64 58 933 65 Renard Square 12 October 2009 London SE6 WH9 Dear Sir or Madam Hello I am a student from Tallinn and I am looking for a summer job in the US. 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 ...
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