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

1.Introduction moManaging information systems today comprises the areas of application development, primarily process ng and data modeling, as well as system introduction training, maintenance, and the task of coping with innovation, meaning the responsibility of keeping the technological basis up to date Developing and running specialised systems, general information information systems and open and integrated

一、意义 二、影响因素 三、变革的过程 四、变革的阻力 五、变革的方法 六、创新 七、概念 八、激发创新的方法

一、相关概念 二、早期激励理论 三、当代激励理论 四、激励措施

一、沟通 二、沟通的概念、过程和方法 三、沟通障碍及其克服 四、人际交往技能

杨松 几乎每个组织的信息系统建设中都不同程度地遇到过类似的问题有的花费了比预期计 划多得多的金钱利时间,使公司没法收回投资。有的系统不能正确地实现设计功能,使组织 中的问题不能获得有效的解决。因而,使用者、设计者和开发者都应该对系统的成功和失败 原因及方式加以研究

一、垄断竞争的特征和需求曲线 1.垄断竞争的特征 (1)市场上有许多卖主。 这时,企业认为自身的行为不会对其他企 业产生影响,但实际上任何一个企业都会对其 他企业的行为作出相应的反应。因此,这类市 场中面临两条需求曲线:主观需求曲线和实际 需求曲线

1、会计成本 又称为历史成本,是指企业在经营 会过程中所发生的一切成本。从会计成本 计的意义来看,一般有三种类型: