اختصاصی از فی فوو کتاب ترجمه متن نهایی استاندارد ISO 9001:2015 دانلود با لینک مستقیم و پر سرعت .

کتاب ترجمه متن نهایی استاندارد ISO 9001:2015

• نویسنده: سازمان جهانی استاندارد
• موضوع: اقتصادی
• تعداد صفحات: ۴۳
• فرمت: کتاب PDF

مقاله ترجمه شده حسابداری با عنوان دستورالعملهای حسابرسی برای قراردادها

اختصاصی از فی فوو مقاله ترجمه شده حسابداری با عنوان دستورالعملهای حسابرسی برای قراردادها دانلود با لینک مستقیم و پر سرعت .

مقاله ترجمه شده حسابداری با عنوان دستورالعملهای حسابرسی برای قراردادها در فرمت ورد و شامل ترجمه متن زیر می باشد:

Audit procedures for consultant
2006/5/24

General
The following guidelines should be considered when developing specific audit procedures for consultant overhead rate audits.

Labor Costs
In the majority of consultant contracts labor is the largest single component of cost.
This component is made up of direct labor charges to the contract and indirect
labor charges allocated to the contract through a factor or rate.
Once this assessment has been made the auditor can determine the size and depth of the audit sample for labor testing.
1. The labor sample should be tracked from employee time records to:
•    The payroll records to assure hours recorded are paid.
•    The cost system to assure hours are posted properly to jobs.
•    The general ledger to assure that the total posted is recorded in the financial accounting system.
2. The overall labor in general ledger accounts should be reconciled to:
•    The job cost system
•    The payroll reports submitted to the Internal Revenue Service (i.e. 941’s).
3. Audit procedures should also determine if the labor accounts and individual time card entries sufficiently screen labor to:
•    Determine the allowability of payroll cost. (i.e. Do the records separate excess compensation and time spent on unallowable activities?)
•    Determine the proper allocation of labor. (i.e. Do the records charge all labor performed on similar tasks the same way?)
•    Determine if labor is posted in a manner from which the labor base can be computed. (i.e. If the base is direct labor without premium overtime do the records accumulate direct labor and direct premium overtime?)

Allocated Costs
Cost centers are developed to capture costs associated with a single purpose. The
costs are assigned to objectives based on unit charges. Examples of categories for
individual cost centers are printing, computers and vehicles. The over/under
allocation of costs is usually handled as an adjustment to the overhead pool, which
is where the cost would have been charged if it had not been directed to the cost
center. If the over/under allocation is significant, consideration should be given to
adjusting the contract charges.
Some accounting systems will attempt to adjust the unit charge rate for the
over/under allocation of the cost centers. The goal of any cost center is to
minimize the over/under allocation by the application of a properly estimated unit
charge.
Audit issues of particular concern are:
1. Costs posted to the center are properly allocable. Do the costs belong to the function being priced?
2. Costs posted to the center are allowable. Do the costs exclude interest, profit or other costs excluded under the FARs?
3. The unit charge records indicate the consistent assignment of all similar charges to projects.
Item three is the one most often overlooked by firms and can result in substantial
adjustments.
Some firms do not choose to set up cost centers. These firms estimate the cost of
providing certain services by pulling just certain elements from ledger accounts (i.e.
automobile depreciation from a general ledger depreciation account). Once
established, these unit charges are offset to overhead as they are utilized on
projects. This type of costing is less precise and should not be utilized if the unit
charges being accumulated are significant to the firm’s overall operation.

Other Direct Costs
Invoices received from vendors or employees support these costs. They are
processed through the cost accounting system and assigned directly to a project.
The costs are not included in the overhead pool. Direct accounts should be
established in the General Ledger and all similar costs should be posted to the
accounts. Some examples are: project travel, vendor printing, employee mileage,
rented vehicles and equipment, and subcontracts.
The audit procedures for these costs concentrate in two areas. The first area is the
direct cost accounts themselves. The procedures are:
•    Determine if costs are posted to the proper account and assigned to the correct projects.
•    Determine if the costs are allowable in accordance with the contract and FARs.
The second area would concentrate on the overhead accounts. The accounts tested
would be the ones similar in nature of cost to those charged to the direct accounts.
The main audit efforts should be concentrated on:
•    Determine if costs are consistently allocated to projects when they are incurred for similar purposes.
•    Determine if costs are priced consistently to direct and indirect cost objectives.

Other Audit Procedures
Specific additional audit procedures are dependent upon the individual firm being
audited. Certain audit steps that may be required for one firm are not necessary for
another.
Several of these areas can be identified by a comprehensive preliminary review of
the following information:
1. A detailed overhead rate schedule is needed to assure the auditee
has separated unallowable costs as required by FARs.
2. An accounting and control survey is needed which will answer
questions about possible areas of concern. Examples are:
•    Gains or losses on assets
•    Personal use of autos
•    Transactions with common control entities
•    Bonus plans
•    Direct costing policies
•    Acquisitions and re-structuring
•    Depreciation schedules
3. A tax return prepared for the fiscal year(s) being audited. Many
areas addressed in the return are of concern to the Internal Revenue
Service as well as for government contracting.
4. A disclosure statement (required by Cost Accounting Standards)
when federal contracts exceed a given amount as follows:
- $25 million per single contract, or
- $25 million in CAS-covered contracts with at least one single award exceeding
 $1  million

مقاله ترجمه شده حسابداری با عنوان حقایق در مورد کسب

اختصاصی از فی فوو مقاله ترجمه شده حسابداری با عنوان حقایق در مورد کسب دانلود با لینک مستقیم و پر سرعت .

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اختصاصی از فی فوو مقاله ترجمه شده مدیریت با عنوان پشت پرده مشکلات بازاریابی دانلود با لینک مستقیم و پر سرعت .

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BEHIND MARKETING'S WOES:
Marketing is ripe for a revolution because its failures are so apparent. "Everybody--stockholders, directors, CEOs, customers, the government--is angry because marketing, which should be driving business, doesn't work" write marketing executives Kevin Clancy and Robert Shulman. One of the most important reasons for this breakdown is that research is not working because of flaws in its basic premises.
Even academics, the primary source of research theory, see major flaws in mainstream research methods. Multivariate statistics that describe personality traits can account for no more than 7 percent of purchasing behavior, according to a paper published by William Massy, Ronald Frank, and Thomas Lodahl of Stanford, the University of Pennsylvania, and Cornell, respectively.Consumer research's problems originate in psychology, a field that has long struggled to define human behavior with the same precision physicists use to describe the movement of bodies from atoms to stars. But human behavior is too unpredictable to describe with such precision, because it depends on an almost infinite number of relationships. An increasingly desperate search for cause-and-effect explanations leads many psychologists to "retreat to abstract ideas that ignore contexts completely," writes Harvard psychologist Jerome Kagan. Consumer research reflects similar tendencies.
Kagan is bothered by psychology's excessive dependence on behavioral models that conform better to statistical theory than to behavioral realities. Models of consumer behavior tend to extract their subjects from the complex, often unpredictable, but completely natural contexts in which people live and make purchasing decisions. The result is often an interesting manipulation of a hypothetical situation that leads to a marketing failure.
One of the most famous marketing busts was the reformulation of Coca-Cola. Extensive consumer research predicted success for "New Coke" because people said it tasted better. But the research failed to disclose that people also saw "Old Coke" as an important cultural icon, that would lose value by changing the original recipe. This subtle value proved to be far more influential than taste in determining consumer response.
Kodak's "Advanta" camera was an even costlier bust. Its research failed to warn executives of Advanta's biggest challenge: persuading a marketplace dominated by middle-aged baby boomers to buy what was proudly touted as a high-tech product. In mid-life, the bells and whistles of new technology generally begin to lose their appeal. Simplicity begins to edge out complexity in consumers' preferences.
Mainstream consumer research generally fails to take into account developmental changes in values and world views that happen across a person's life span. Research also tends to ignore the major changes in cognition, or how the mind processes information, that happen with age. The subliminal origins of these changes prevent consumers from adequately reporting them to researchers, but the changes are decisive in marketplace behavior.
Another assumption that leads consumer research astray is borrowed from classic economics. Researchers assume that people make buying decisions to satisfy their self-interest, and that they use reason to determine which product best serves that end. Brain researchers see reason playing a much weaker role in personal decisions, however. In their book Marketing Revolution, Clancy and Shulman state the problem this way: "Because consumers don't choose rationally, any research that forces rational answers has to be flawed."