一、决策的定义、原则与依据 二、决策的类型 三、决策的理论 四、决策的过程 五、决策的方法

通过本章学习,使学生掌握连锁经营的概念; 理解连锁经营的实质与 特征;熟悉连锁经营的 原则;重点掌握连锁经 营的基本模式,使学生 对连锁经营有一个初步 的了解

人们的物质需求一般比供人们支配、满足其需求的物质 更大些。经济困难时期,作为需求与供给之间裂痕的商品不 足,特别感觉得到。扩大商品供应对于贫困的国民经济来说 常常是个让人们活下去的问题。但在富裕社会,大多数人也 感到商品不足,而且还追求更富裕的生活

8.1复制概述/ 8.2配置服务器 8.3创建发布出版物/ 8.4/订购出版物、 8.5/管理复制选项 8.6/复制代理程序和监视器

Financial Reporting Environment Regulators Industry Alternative Information Practices Sources Economy and Industry Information

Current Asset Introduction Classification Current (short- Noncurrent term)Assets (Long-Term) Assets Resources or claims to resources that are Resources or claims expected to be sold

Income Measurement Concepts Illustration Facts: Company with$100,000 in cash Buys condo for$100,000 Rents condo for $12,000 per year End of the first year: Condo valued at

Return on Invested Capital Importance of Joint Analysis Joint analysis is where one measure is assessed relative to another Return on invested capital (ROI) is an important joint analysis

Short-Term Forecasting Objective and Users Main objective is analysis of liquidity Sufficient cash to effectively operate Ability to service short-term debt Liquidity is of interest to both internal and external users Managers(cash for operations) Creditors (loan safeguards) Investors(return implications) Auditors( going concern analysis) Numerous others

Earnings Persistence Recasting and Adjusting Earnings persistence is a key to effective equity analysis and valuation Analyzing earnings persistence is a main analysis objective