| Papers [1-15] of 100 :: [Page 1 of 7] | | Go to page : 1 2 3 4 5 6 7 —> | Search results on "REVENUE EXPENSES": |
|
|
Revenue and Expenses, 2004.
An analysis of recognizing revenue and expenses in a legal service business.
2,418 words (approx. 9.7 pages), 5 sources, MLA, $ 73.95
»
Click here to show/hide summary
Abstract
This paper presents the different issues concerning the revenue and expense recognition, as identified by the Financial Accounting Standards Board in several documents over the past couple of years. The paper provides the theoretical base on which a discussion is developed around the type of revenue and expense, as related to a company's specific area of expertise. The paper explains and summarizes the findings for the company's president, with a series of conclusions thereafter.
Outline
Introduction
Revenue and Expense Recognition
Report to the Company's President
Conclusion
From the Paper
"GAAP is a set of specific common guidelines, provided by the institutions such as the Financial Accounting Standards Board, the American Institute of Certified Public Accountants and the Securities and Exchange Commission, about "acceptable accounting practices" . These acceptable practices should not necessarily be regarded as a set of ground rules. In fact, it is a common denominator, useful when foreign firms, especially auditing companies, proceed to financial verifications. The GAAP provide for an easier task from the auditing companies and anybody else who interprets the financial statements."
| |
|
Recognizing Revenue and Expenses, 2004.
A discussion of the best revenue recognition methods for a particular company.
678 words (approx. 2.7 pages), 4 sources, MLA, $ 23.95
»
Click here to show/hide summary
Abstract
This paper explains to a manufacturing company how each of the following recommendations for recognizing revenue and expenses will assist the organization in meeting its goals. The paper also explains why alternative revenue recognition methods were not chosen.
1) Revenue Recognition Methods
2) Expensing Recognition Methods
3) Expensing of Stock Options
From the Paper
"There are two different ways to recognize revenues. One way is the accrual accounting method. The other way to recognize revenues involves cash basis accounting. Al Rosen writes, in "Canadian Business", that under the accrual basis for accounting, revenue is recognized when either or both of the following conditions are met: the revenue is substantially earned or the revenue is realized or realizable. In other words, revenue is earned when products are delivered or services are provided. Under the accrual basis for accounting expenses must be..."
| |
|
Issues in Accounting.
This paper discusses revenue and expense recognition methods, both standard and percentage of completion criteria, and the pros and cons of expensing stock options.
930 words (approx. 3.7 pages), 4 sources, APA, $ 33.95
»
Click here to show/hide summary
Abstract
This paper explains that expenses are recognized in the same period in which the benefits derived from those costs are recognized (the matching principle) and, thus, recognition of expenses is dictated by revenue recognition; therefore, associations between revenues and costs must be established. The author points out the pros of expensing options include providing a level playing field so that companies, which use cash bonuses, and companies, which use stock options, each have an expense on the income statement; however, there are many significant challenges for a company that expenses options. The paper recommends that manufacturing companies use accrual basis accounting and follow GAAP guidelines for revenue and expense recognition and, with regards to expensing stock options, the company might explore the use of stock awards instead of stock options.
Table of Contents
Introduction
Revenue and Expense Recognition Methods
Expensing of Stock Options
Recommendations
From the Paper
"The revenue recognition and matching principles mentioned above are used under the accrual basis of accounting. Under cash-basis accounting, revenue is recorded only when cash is received, and expenses are recorded only when paid. However, GAAP requires accrual basis accounting because the cash basis often causes misleading financial statements. With accrual basis, revenue must be recognized in the accounting period in which it is earned, not just when money is exchanged."
| |
|
Revenue Recognition, 2005.
This paper discusses problems of revenue recognition, the major single entity in financial statements.
1,660 words (approx. 6.6 pages), 5 sources, MLA, $ 53.95
»
Click here to show/hide summary
Abstract
This paper explains that, since no broad norms on revenue recognition exist, there is a considerable gap between the broad conceptual guidance in the Financial Accounting Standard Board - FASB Concepts Statements and the exhaustive guidance in the authoritative literature. The author points out that more than 50% of the frauds in financial reporting among the U.S. public companies involve overstating the revenue. The paper stresses that, because users in this modern era want instantaneous data in formats which permit rapid access and analysis to assist in the better decisions; companies require trustworthy on-line, real-time reporting that is characterized by (i) dependable systems (ii) usual methods of disseminating information. (iii) corporate accountability, inclusive of management integrity and concrete enterprise risk management and (iv) comprehensible disclosures and information.
Table of Contents
Current Issues and Actions Related to Revenue Recognition
Working Norms for Recognition of Revenues
Definition of Revenues
Problems Related to Revenue Recognition
My Thoughts and Opinions
Control Environment
Matters Needing Special Consideration
From the Paper
"As regards the items which must be included or excluded from the description of revenues, a consensus was made that - (i) a reporting body must not recognize revenues for the performance by third parties of its responsibility to work or extend services to customers in case those responsibilities are officially assumed by those third parties. (ii) In case of all other situations, a reporting body must recognize revenues for the performance by third parties of its responsibility to do work. (iii) Production will result in effecting a component of wide-ranging income. (iv) Non-reciprocal transfers received must not be excluded from revenues and must not be shown as a distinct line item in the income statement. (v) A reporting body must at the introductory stages measure its obligations for performance guarantees at their fair values and must recognize revenues as a result of their satisfactory performance or completion of those guarantees."
| |
|
Aviation Revenue Management, 2006.
A discussion regarding revenue maximization in the aviation industry.
3,236 words (approx. 12.9 pages), 5 sources, MLA, $ 93.95
»
Click here to show/hide summary
Abstract
This paper discusses revenue maximization by understanding the concepts of yield management and revenue management. The paper then takes a look at how these concepts can make significant contributions to the airline's bottom line.
Overview:
Abstract
Yield Management
Revenue Management
In Defense of Yield and Revenue Management
The Future of Yield and Revenue Management
Conclusion
From the Paper
"Profit motives aside, the airlines do in fact serve the public interest; it is because of airlines' investments in material and human resources that the average person can travel from one place to another in a way that is far superior to any other mode of transportation in terms of time saved and convenience, and despite rumors to the contrary, in fact quite safely. This rapid transportation of people and goods improves the quality of life and efficiency of everyone, allowing business, political and interpersonal relationships to prosper as well as delivery of critical items when they are needed and where they are needed. Therefore, the airlines do in fact have every right to charge what they choose for their services, keeping in mind however that the consumer has the right to refuse to pay the set price. In this way, predatory pricing airlines will be forced out of the marketplace by the time tested forces of supply and demand."
| |
|
Revenue Recognition, 2002.
Examines ways in which on-line companies recognize revenue, with a focus on 'eBay'.
1,277 words (approx. 5.1 pages), 2 sources, MLA, $ 43.95
»
Click here to show/hide summary
Abstract
The issue of revenue recognition may seem, at first thought, trivial relative to the other areas of financial accounting. However, the way in which a company chooses to recognize its revenue can have a significant impact on the company's financial statements and may lead to an overstatement or understatement of revenues. The paper shows that with the increasing popularity of the internet, the issue of revenue recognition is becoming even more important as hundreds of small companies are now issuing stock and attracting small investors who might not have participated in the stock market previously. In addition, there is increased competition for funds among publicly held companies and being able to show higher revenues, rather than lower, can help a company both maintain a higher stock price and attract new investors. This research examines one Internet company, eBay and its approach to revenue recognition.
From the Paper
"The most basic explanation of eBay is that it provides an on-line auction service. Sellers (who must register with the site) list items for sale and, optionally, a minimum price (as well as a reserve price below which they will not sell the item). Buyers have a predefined period of time during which they may bid on items after which eBay validates if a bid exceeded the minimum price and the reserve price (if a reserve price has been set). If the sale was successful according to these criteria, eBay notifies the buyer and seller through e-mail and they consummate the sale (arranging for shipment and payment) between them. At the time of the e-mail notification, eBay's involvement in the transaction is concluded. The site is not responsible for either payment or shipping (1999 Annual Report, 2000, p. 6)."
| |
|
Revenue Healthcare, 2008.
A research analysis to discover which tools healthcare organizations and practitioners may use to increase revenue streams while facing rising costs and an increasingly aging population relying on Medicare and Medicaid.
2,013 words (approx. 8.1 pages), 8 sources, APA, $ 63.95
»
Click here to show/hide summary
Abstract
The paper reviews the trends, innovations and future of finances, revenue streams and investments in the healthcare industry. In doing so the paper proposes several choices or alternative sources of revenues for hospitals treating an ever-increasing number of patients that rely on Medicare and Medicaid for insurance. The paper comments that at the time of this study, most hospitals fell short of revenue goals because Medicare and Medicaid did not provide adequate compensation to meet the needs of the aging population.
Outline:
Introduction
Purpose of the Study
Overview Medicare & Medicaid
Background and Review of the Problem
Tools Used in the Past to Generate Revenue
Tools That May Save Money
Other Sources of Funding
How to Protect Revenue Streams
From the Paper
"Unfortunately, while these programs offer some assistance to patients, Medicare and Medicaid often fall far short of need when the time comes to pay for lengthy hospital stays. Legislation in recent years has proposed cutting the budget for Medicare and Medicaid in the past, something that would only increase the problem hospitals and other healthcare facilities have when collecting revenues for treatments offered to the Medicare and Medicaid population (AHA, 2006). Many hospitals and other facilities have gone as far as denying treatment because they cannot keep up with costs associated with caring for those without secondary insurance."
|
| Term Paper # 104652 |
temporarily unavailable
|
|
|
|
Revenue vs. Yield Management, 2006.
A definition of and discussion regarding the history, applications, benefits, disadvantages and differences between revenue management and yield management.
4,775 words (approx. 19.1 pages), 26 sources, APA, $ 122.95
»
Click here to show/hide summary
Abstract
This paper defines both revenue management and yield management, and then goes on to discuss the differences between the two. The paper further reviews the history of each and how each has been implemented in certain situations. The paper also reviews the issues surrounding each management method.
Contents:
Definition
History
Methods
Yield Management Outcomes
From the Paper
"The majority of privately operated hotel chains have decided to follow more efficient yield management root and have variable pricing and are able to forecast visits, they are namely Marriott, Sheraton, Holiday Inn and others. They have more sophisticated forecasting system which attempts to predict not only nights to be spent by customers, but also "forecasting arrivals by length of stay and/or room rate" . When developing forecasting software most suitable for such hotels as Holiday Inn, Hilton, Sheraton, Hyatt, they targeted mainly such variables as length of stay and based on this room rate . Forecasting should consider the main economic factors influencing the demand for the hotel industry services, such as overall economic development internationally if the hotel is targeted at international visitors, local economic and social trends, expected events, attractions, holidays in the area likely to draw in visitors, competitive positions and competitiveness of other players in the industry, their long term and short term strategies and so on. "
| |
|
Revenue Management and CRM at Queen's Hotel, 2008.
Investigates if revenue management (RM) and customer relationship management (CRM )are appropriate systems for the Queen's Hotel.
2,940 words (approx. 11.8 pages), 12 sources, APA, $ 86.95
»
Click here to show/hide summary
Abstract
This paper examines two management concepts called revenue management (RM) and customer relationship management (CRM) that are increasingly used in the hotel and hospitality industry, where competition is most severe and cutthroat. The author evaluates the appropriateness of a RM model and CRM system for the profitability of the relatively small Queen's Hotel at the British Isle of Wight, which is not part of a chain. The paper explains that software is available to support each system. The author concludes by recommending the viability of RM and CRM for the hotel.
Table of Contents:
Introduction
Queen's Hotel
RM & CRM
Critique
RM Package
CRM System
Recommendation
From the Paper
"The RM model at Queen's Hotel intends to optimize pricing for its room by considering variability over time and capacity constraints. This is run on Excel spreadsheet whose task is precisely to price hotel rooms and set capacities for various room classes. Operated on three phases, the RM model starts by setting the classes of rooms, identifying prices and expected demand as well as the demand elasticity for each class. Elasticity here refers to the percentage increase in demand with a 1 percent increase in prices."
| |
|
Taxing of Research & Experimental Expenses, 1996.
Analyzes debate over changes in tax code regulations dealing with business expenses related to domestic- & foreign-incurrred R&E.
1,575 words (approx. 6.3 pages), 6 sources, $ 55.95
»
Click here to show/hide summary
From the Paper
"On May 19, 1995, the Internal Revenue Service issued proposed regulations under section 861 of the Internal Revenue Code, relating to the allocation and apportionment of research and experimental expenses for purposes of determining taxable income from US and foreign sources. The proposed regulations would amend regulations issued in 1977. The issue of research and experimental expenses is a critical one since companies, particularly high-technology companies, depend on these expenses in order to fund their future growth. The ramifications of changing the regulations are far-reaching, and the considerable changes which the regulations have already undergone have caused some amount of upheaval in the business community. This research considers the proposed changes and their possible effect on research and development a..."
| |
|
Revenue Reduction in the Physician's Office, 2006.
A review of changes in organizational structure in order to combat a reduction in revenues.
851 words (approx. 3.4 pages), 2 sources, MLA, $ 30.95
»
Click here to show/hide summary
Abstract
This research proposal takes a look at a scenario whereby a physician's office is informed of a forecasted drop in annual revenue. The paper illustrates the changes in organizational structure that will be proposed to the Board in order to address this reduction in revenue. The paper also discusses the rationale for these proposed changes.
Outline:
Scenario
Introduction
Identification of Organizational Structural Changes
Rationale
Summary & Proposed Organization Structural Adjustment
Conclusion
From the Paper
"The 15% decrease in revenue might possibly be addressed through seeking alternative staffing options. The possibility of adding physicians to the organization was researched and in the process of that research the work entitled: "The Nurse Practitioner in Managed Care Organizations" was reviewed and revealed was the practicality of hiring a Nurse Practitioner. Healthcare quality and cost-effectiveness are essential goals of a managed care organization. Reduction of overhead in the physician's office may be accomplished through the hiring of Nurse Practitioners thereby increasing the caseload of the physician office yet without burdening the practice with the salary of additional physicians. In the article entitled: "The Nurse Practitioner in Managed Care Organizations" it is stated that: "In terms of practice revenue, NPs cost 40% less than physicians and were particularly cost-effective in preventive care with their expertise in counseling, patient/client education and case management (Appleby, 1995; as cited by AANP, 1997) Nurse Practitioners at the Community Health Services which is sponsored by Vanderbilt is stated to have: "delivered health care at 23% below the average cost of other primary care providers with a 21% reduction in hospital inpatient rates." (AANP, 1997) The American Association of Nurse Practitioners report states that: "Accessible primary care with an emphasis on disease prevention and health promotion is a key component of reduced health care costs. (Hardy-Havens & Evans, 1995; Hardy-Havens, et al, 1996)"
| |
|
Connecticut Department of Revenue, 2004.
Discussion of the tax laws of Connecticut and how Connecticut collects tax revenues.
2,333 words (approx. 9.3 pages), 1 source, MLA, $ 71.95
»
Click here to show/hide summary
Abstract
This paper explains the income tax filing methods available in the state of Connecticut. The paper gives a detailed summary of the three income tax booklets available for filing and talks about the penalties incurred for incorrect or late filings. Also discussed are residency laws, when returns must be filed, and taxpayer rights.
From the Paper
"Three income tax booklets ? Form CT-1040, CT-1040EZ telefile combination, and the separate telefile -- are available for resident taxpayers. They can choose to make a paper tax return or one of the paperless filing methods, i.e., telefile, electronic or web-file. The CT-1040EZ, or simply EZ form is most commonly chosen and most convenient, because it reduces processing time and speeds up refund. It is also shorter and simpler and can be filed even if the federal form equivalent cannot be filed."
| |
|
Tax-Exempt Revenue Bonds, 2007.
This paper discusses long-term debt financing alternatives for hospitals.
1,179 words (approx. 4.7 pages), 8 sources, MLA, $ 40.95
»
Click here to show/hide summary
Abstract
The paper explores the best course of action in acquiring sources of long-term capital for hospitals. The paper examines how hospitals use tax-exempt revenue bonds as opposed to taxable bonds. The paper concludes that tax-exempt revenue bonds seem to be the best option as an alternative for long-term debt financing for hospitals.
From the Paper
"The term tax-exempt revenue bond may be defined as any bond whose interest is not subject to taxation through one or more authority. The lower cost of capital is considerably more striking to healthcare providers who qualify. On the other hand, taxable bonds was used prior to tax-exempt revenue bonds; "it is a debt security whose return to the investor is subject to taxes at the local, state, or federal level" (Nowicki, 2004, p. 12)."
"According to Hassan et al. (2000) a study suggested that "hospitals using tax-exempt rather than taxable debt are forced to provide higher levels of charity care as a condition of gaining access to the tax-exempt market" (Hassan et al., 2000, p. 47). In addition, Gentry and Penrod (2000) stated that "tax provisions for not-for-profit (NFP) hospitals--both income and property taxes--issue tax-exempt bonds so lenders do not pay income taxes on interest received" (Gentry and Penrod, 2000, p. 285)."
| |
|
Optical Ethernet Implementation Revenue, 2004.
Executive summary of network technology known as optical ethernet, which represents the combination of two existing technologies.
5,017 words (approx. 20.1 pages), 9 sources, MLA, $ 126.95
»
Click here to show/hide summary
Abstract
This paper explains optical ethernet technology, its technological development, its benefits, and its crucial features. The paper also explains how optical ethernet technology can help service provider companies increase their revenues, thus offering service providers a key business opportunity. The paper explains how the layer 2 connectionless technology, the end-to-end Ethernet nature, and speed of data transfer of optical ethernet technology improve network management efficiency. It also compares the cost of optical ethernet technology to that of ATM (Asynchronous Transfer Mode) or SONET (Synchronous Optical Network), thereby demonstrating the cost effectiveness of the optical ethernet technology.
From the Paper
"Optical Ethernet is a revolutionary effort in network technology which represents the combination and extension of two existing technologies-Ethernet and Optics. This technology synthesizes the ubiquity, flexibility and simplicity of Ethernet with the reliability and speed of optics in order to create a new networking paradigm that bring a total change in the planning, management and operation of the networks of service providers and corporations. Ethernet since its inception in 1970s have changed to a great extent in the present days. Originally the Ethernet was evolved to provide users with a shared 10 Mbps bandwidth connection using coaxial cables. In its transition Ethernet using unshielded twisted pair offered dedicated 10 Mbps connections using switches."
|
|
|
