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Papers On Money & Banking / Corporate Finance
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Allocating Costs for Goal Congruence
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A 4 page paper discussing allocation of general costs and how what is intended to be a reward can instead become a penalty. Creative Consumer Consultants (CCC) is a corporate consulting firm with offices in New York, Chicago, Paris and Little Rock that currently assigns general costs to each office in a degree dependent on the office's contribution to net income. Altering allocation but not total amounts results in more beneficial means of achieving long-term goals. Bibliography lists 2 sources.
Filename: KSacctCongru.rtf

Alma Charcoal Burners Pricing
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This 6 page paper looks at a case study supplied by the student. A company has a new range of charcoal burners and needs to determine the wholesale price with reference to specific mark up for the retail and the mail order market. The paper shows the causation for the break even point at the determined price level. The bibliography cites 2 sources.
Filename: TEalma2.rtf

Alterative Pay Structures
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This 6 page paper considers the different types of pay structures that are available, Discuss and evaluate how alternative payment systems might suit different organizations operating in different markets. The bibliography cites 7 sources.
Filename: TEpaystru.rtf

Altering Interpretation of SPEs
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A 6 page paper discussing changes proposed by the Financial Accounting Standards Board (FASB) in interpreting the Accounting Research Bulletin (ARB) No. 51 that defines the special purpose entity (SPE) and provides guidelines on when an SPE’s results must be consolidated into the balance sheet of the company that owns it. This paper summarizes the changes proposed by FASB as well as the reasons underlying the proposed change. FASB pursues alteration for reasons serving accounting theory as well as in response to specific recent abuses. Includes executive summary. Bibliography lists 12 sources.
Filename: KSacctSPEinterp.rtf


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