(Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company
(Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company
ACADEMY OF POLICY AND DEVELOPMENTINTERNATIONAL SCHOOL OF ECONOMIC AND FINANCEGRADUATION THESISTopic: ’’Evaluation business efficiency of584 Nha Trang (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company Sea Product Joint Stock Company”Supervisor: Dr. Doan Anh TuanStudent: Ngo Thi True LinhStudent ID: 5073402115Class: TC CLC 7Hà Nội, thánỊỊ 3/2020ABSTRACTNowadays, food safety is an important issue, often concerned by the media and the public. In the recent years, the food market has many confidence (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company crises with consumers. In particular, it is impossible not to mention the crisis of traditional fish sauce. Therefore, the fish sauce market - an ind(Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company
ispensable spice in Vietnamese family meals, has made important changes, getting closer to transparency to win trust from consumers, along with that, ACADEMY OF POLICY AND DEVELOPMENTINTERNATIONAL SCHOOL OF ECONOMIC AND FINANCEGRADUATION THESISTopic: ’’Evaluation business efficiency of584 Nha Trang (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock companyuct Joint Stock Company - whose main business is to produce traditional fish sauce to make a training report with the content "Evaluation business efficiency of 584 Nha Trang Sea Products Joint Stock Company". Special thanks to the chief accountant - Mr. Truong Nguyen Anh Tuyen and 584 Nha Trang Sea (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company Products Joint Stock Company staff for your help in my internship period in the company. I have gained a lot of practical knowledge as well as an opp(Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company
ortunity to apply the knowledge I learned to complete this report.2CHAPTER 1: THEORETICAL BASIS FOR FINANCIAL CAPITALLI The concept of Financial capitACADEMY OF POLICY AND DEVELOPMENTINTERNATIONAL SCHOOL OF ECONOMIC AND FINANCEGRADUATION THESISTopic: ’’Evaluation business efficiency of584 Nha Trang (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock companyic situation, there are many different views and judgments about financial capital that have been made.It is any economic resource measured in terms of money used by entrepreneurs and businesses to buy what they need to make their products or to provide their sendees to the sector of the economy upo (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock companyn which their operation is based. But in this thesis, 1 give some definitions according to International Financial Reporting Standards (IFRS).A financ(Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company
ial concept of capital is adopted by most entities in preparing their financial report. Under a financial concept of capital, such as invested money oACADEMY OF POLICY AND DEVELOPMENTINTERNATIONAL SCHOOL OF ECONOMIC AND FINANCEGRADUATION THESISTopic: ’’Evaluation business efficiency of584 Nha Trang (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company capability, capital is regarded as the productive capacity of the entity based on. for example, units of output per day.hl IFRS, there are two concepts of financial capital maintenance as follows: Physical concept of capital and Financial concept of capital.About Financial capital maintenance, unde (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock companyr this concept, a profit is earned only if the financial (or money) amount of the net assets at the end of the period exceeds the financial (or money)(Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company
amount of net assets at the beginning of the period, after excluding any distributions to, and contributions from, owners during the period. FinanciaACADEMY OF POLICY AND DEVELOPMENTINTERNATIONAL SCHOOL OF ECONOMIC AND FINANCEGRADUATION THESISTopic: ’’Evaluation business efficiency of584 Nha Trang (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock companyaintenance where capital is defined in terms of nominal monetary units, profit represents the increase in nominal money capital over the period. Thus, increases in the prices of assets held over the period, conventionally referred to as holding gains, are.3conceptually, profits. They may not be reco (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock companygnized as such, however, until the assets are disposed of in an exchange transaction. When the concept of financial capital maintenance is defined in(Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company
terms of constant purchasing power units, profit represents the increase in invested purchasing power over the period. Thus, only that part of the incACADEMY OF POLICY AND DEVELOPMENTINTERNATIONAL SCHOOL OF ECONOMIC AND FINANCEGRADUATION THESISTopic: ’’Evaluation business efficiency of584 Nha Trang (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company capital maintenance adjustment and. hence, as pan of equity.■And about physical capital maintenance, under this concept, a profit is earned only if the physical productive capacity (or operating capability) of the entity (or the resources or funds needed to achieve that capacity) at the end of the (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock companyperiod exceeds the physical productive capacity at the beginning of the period, after excluding any distributions to. and contributions from, owners d(Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company
uring the period. Under the concept of physical capital maintenance when capital is defined in terms of the physical productive capacity, profit repreACADEMY OF POLICY AND DEVELOPMENTINTERNATIONAL SCHOOL OF ECONOMIC AND FINANCEGRADUATION THESISTopic: ’’Evaluation business efficiency of584 Nha Trang (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock companymeasurement of the physical productive capacity of the entity. Hence, they are treated as capital maintenance adjustments that are part of equity and not as profit.The principal difference between the wo concepts of capital maintenance is the treatment of the effects of changes in the prices of asse (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock companyts and liabilities of the entity. In general terms, an entity has maintained its capital if it has as much capital at the end of the period as it had(Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company
al the beginning of the period.In short, capital is a prerequisite of any business to participate in production and business activities.1.1.2 ClassifiACADEMY OF POLICY AND DEVELOPMENTINTERNATIONAL SCHOOL OF ECONOMIC AND FINANCEGRADUATION THESISTopic: ’’Evaluation business efficiency of584 Nha Trang (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock companywner equity (for privately held companies), which represents4the amount of money that would be returned to a company’s shareholders if all of the assets were liquidated and all of the company's debt was paid off. Equity is found on a company’s balance sheet and is one of the most common financial me (Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock companytrics employed by analysts to assess the financial health of a company. Shareholder equity can also represent the book value of a company. Equity can(Luận văn tốt nghiệp) evaluation business efficiency of 584 nha trang sea product joint stock company
sometimes be offered as payment-in-kind.ỉ. Ị.2.Ị.2 LiabilityACADEMY OF POLICY AND DEVELOPMENTINTERNATIONAL SCHOOL OF ECONOMIC AND FINANCEGRADUATION THESISTopic: ’’Evaluation business efficiency of584 Nha Trang ACADEMY OF POLICY AND DEVELOPMENTINTERNATIONAL SCHOOL OF ECONOMIC AND FINANCEGRADUATION THESISTopic: ’’Evaluation business efficiency of584 Nha TrangGọi ngay
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