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Posts by Ramzi Khairi



Comprehensive income is the total change in equity that results
Comprehensive income is the total change in equity that results from all sources other than distributions to owners and investments by owners. It is a...
The Flow of Manufacturing Costs In order to understand the
The Flow of Manufacturing Costs In order to understand the various concepts we will be covering in this section, it is necessary to understand how pro...
If barriers to imitation are low, if competitors have the ability
If barriers to imitation are low, if competitors have the ability to imitate the company’s innovations and innovations are being developed all the t...
Strategic Planning Planning in general refers to the process that
Strategic Planning Planning in general refers to the process that provides guidance and direction regarding what an organization needs to do throughou...
Definition of Cash Flow Statement One of the quarterly
Definition of Cash Flow Statement One of the quarterly financial reports any publicly traded company is required to disclose to the SEC and the publi...
Section B Manufacturing Input Variances Although the actual
Section B Manufacturing Input Variances Although the actual production level exceeded the budgeted production level, the actual fixed overhe...
Section E Professional Ethics In practical terms, business
Section E Professional Ethics In practical terms, business ethics standards distinguish between desirable and undesirable behavior and acti...
Section A Other Types of Budgets The disadvantage to zero-base
Section A Other Types of Budgets The disadvantage to zero-base budgeting is that it can require a nearly impossible amount of work to review all of...
Planning and Budgeting Concepts CMA Part 1 Question 4: Which
Planning and Budgeting Concepts CMA Part 1 Question 4: Which one of the following management considerations is usually addressed first in strategic ...

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