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สมชาย วิวัฒนวัฒนา. Brimson activity-Based cost report. www.curadio.chula.ac.th (02) 2183975-77. www.fap.or.th  ติดตาม TAS  ค้นหา มาตรฐานการบัญชี. KPI  KRI. www.pasuonline.net. บัญชีบริหาร.

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  • Brimsonactivity-Based cost report


www.curadio.chula.ac.th

(02) 2183975-77


www.fap.or.th TAS


KPI KRI

www.pasuonline.net


  • TAS ,R&D, Promotion , , TAS 32 ?


  • p/l b/s


B/S (Business Unit A)

A/R120A/P 400

Inventory700Net Assets

Equipment1,200

Allocated

Assets8,000



BUDGET ACTUAL var

1201155

1012(2)


(activity-based cost report)

Ac

supplier1,200

p/o9,000

order 700

1,300


=/=

=/=

=/=Net CF


=/=


  • (past cash flows)

  • TAS 25

  • /


  • (future cash flows)

  • style style

  • /

  • 3 1) Best Case 2) Worst case 3) Base Case


b/s finance-based

  • working cap 1) 2) 3) supplier

  • project


  • diversify


  • (capital structure) WACC (weighted average cost of capital)

  • EVA (economic value added) RONA > WACC value added


www.settrade.com

NWC 1D306%

Fixed Assets39E10 10%

4040


WACC

=6% x (30/40) + 10% x (10/40)

=4.5% + 2.5%

=7%


  • RONA

    =

    /Net Assets

    =1/40 = 2.5%

    EVA=2.5% - 7%

    =-4.5%


  • fixed asset Leased Asset


EBITDA

  • EBITDA


  • business unit EBIT BU BU


Raw Mat Turnover

=

=300=30

10

365/30 = 12


W/P Turnover

=

W/P

=36

365/36 = 10


F/G Turnover

=

F/G

30


12103060

R/M


a/r turnover

=

x 100/107


Quality of earnings

=CFO

1 .


Free cash flow

  • ( ) free cash flow free for


h


CPN

  • Securitization


  • (. )


  • Balanced Scorecard .


TAS 51

  • 2


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