İşletmeye Giriş

Yanıt Açıklaması: Internal users of accounting information are managers who plan, organize, and run a business. They include marketing managers, production supervisors, finance directors, and company officers.

Yanıt Açıklaması: Banks usually assess the credit worthiness of companies to establish a credit relationship with companies by in view of 5 C’s of credit. These are: character, capacity, capital, collateral and conditions.

Yanıt Açıklaması: Strategic Alliances- bargain prices The characteristics of emerging international markets may be different and as a result, competition in these markets should be arranged accordingly. Companies have to attract buyers with bargain prices and have to achieve a better fit to local requirements . Specially designed or packaged products may be needed to accommodate local market circumstances. Management teams for these firms must be consist of a mix of expatriate and local managers. For emerging markets, competition should be based on low price. The companies aiming at emerging markets may need to develop new business models to accommodate local conditions.

Yanıt Açıklaması: Capital Markets Board of Turkey’s Corporate Governance Principles consist of four main sections, namely shareholders, disclosure and transparency, stakeholders and board of directors.

Yanıt Açıklaması: Adam Smith’s Wealth of Nations (1776) proposed the division of labor in which the production process was broken down into a series of small tasks, each performed by a different worker. The specialization of the workers on limited, repetitive tasks allowed them to become very proficient at those tasks and further encouraged the development of specialized machinery.

Yanıt Açıklaması: Financial markets can be classified as: Money markets - markets where short-term securities like commercial paper and treasury bills are traded and Capital markets - markets where long-term securities like bonds and stocks are traded.

Yanıt Açıklaması: Some of the important advantages of the job-shop process: Wide variety of products are produced; operators become more skilled; full potential of operators can be utilized; opportunity exists for creative methods and innovative ideas; and since machines are grouped, therefore supervision task becomes more effective.

Yanıt Açıklaması: Disadvantages of the flow processes : Initial costs are high; work can become tedious and boring; and the production system is extremely vulnerable. Advantages of the flow processes: Since specialized equipment is used, operations are efficient; workers can benefit from repetition of a narrow range of tasks; material handling can be simplified; work-in process inventories are small; space utilization is efficient; quality conformance is easier to achieve; and production scheduling and coordination are relatively easy.

Yanıt Açıklaması: Current and prospective investors (owners) use accounting information to make decisions to buy, hold, or sell stock.

Yanıt Açıklaması: Management Levels The management structure in traditional terms involves three basic layers: Top/executive, middle, and first line/supervisory levels. At the base of the pyramid non-managerial or non-supervisory employees reside. These three management levels are interconnected although each management level has a different set of functions and requires different managerial qualifications.

Yanıt Açıklaması: Accounting system process: Inputs accounting system: • Sales documents • Purchasing documents • Payroll records • Bank records • Others Processing: • Journalizing • Balance sheet • Income statement • Cash flows statement • Other reports • Posting • All accounts are summarized Outputs: • Balance sheet • Income statement • Cash flows statement • Other reports

Yanıt Açıklaması: Top management teams are responsible for the entire organization and ensures the coordination of overall activities towards the achievement of ultimate goals. Middle level management is responsible for overseeing the contribution to the goals and strategies developed by the top management. First line management team is primarily responsible for implementing the production operations in departments or any type of horizontal unit which they achieve by non-managerial employees.

Yanıt Açıklaması: Cellular manufacturing is a process that produces families of parts within a single line or cell of machines operated by operators who work only within the line or the cell. A cell is a small scale, clearly-defined production unit within a larger factory. This unit has complete responsibility for producing a family of like parts or a product

Yanıt Açıklaması: Companies need to plan for the future to predict futurefinancing requirements and prepare for future needs. Proforma financial statements (mainly balance sheet and income statement) are prepared for this purpose. Pro forma income statement exhibits forecasted revenues and expenses for a future period. Pro forma balance sheet displays forecasted assets and total financing provided by debt and equity financing at a future date.

Yanıt Açıklaması: Companies use operations support systems to maintain records and otherwise support operations and decisions at a nonstrategic level. Operations support systems produce a variety of information products for internal and external use; however, they do not emphasize the specific information products that can best be used by managers. Further processing by management information systems is usually required. The role of a company’s operations support systems is to process business transactions, control industrial processes, support enterprise communications and collaborations, and update corporate databases

Yanıt Açıklaması: The accounting equation is the formula used to capture the company’s financial position at any point in time. The accounting equation shows how assets, liabilities, and owners’ equity are related to each other.Assets must equal the sum of liabilities and owner’s equity. Liabilities appear before owners’ equity in the basic accounting equation because they are paid first if a business is liquidated.

Yanıt Açıklaması: The effectiveness of management information depends on four characteristics: Quality, Completeness, Timeliness, and Relevance.

Yanıt Açıklaması: Focus strategy attempts to capture a smaller segment in the market.

Yanıt Açıklaması: The production system has the following characteristics: • Production is an organized activity; thus every production system has an objective. • The system transforms the various inputs to useful outputs. • It does not operate in isolation from the other organizational systems. • There exists a feedback about the production activities, which is essential to control and improve system performance.