北大mba分析案例库
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| 发布时间11-08
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简体中文
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MBA资料
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276K |
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62
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The financial services industry is the major investor in information technology(IT) in the U.S. economy; the typical bank spends as much as 15% of non-intereste expenses on IT. A persistent finding of research into the performance of financial institutions is that performance and efficiency vary widely across institutions. Nowhere is this variability more visible than in the outcomes of the IT investment decisions in these institutions. This paper presents the results of an empirical investigation of IT investment decision processes in the banking industry. The purpose of this investigation is to uncover what, if anything, can be learned from the IT investment practices of banks that would help in understanding the cause of this variability in performance along with pointing toward management practices that lead to better investment decisions. Using PC banking and the development of corporate Internet sites as the case studies for this investigation, the paper reports on detailed field-based surveys of investment practices in several
成本与市价孰低法
某公司采用成本与市价孰低发对短期投资进行计价。该公司1992年12月31日短期投资余额未400，000元，证券跌价准备余额未20，000元
（1） 该公司运用成本与市价孰低法对短期投资计价，是以单个证券为基础还是以总价为基础？
（2） 运用成本与市价孰低法的主要理论基础是什么？该公司运用这一规则合理吗？
（3） 该公司对出售C公司股票的会计处理正确吗？
（4） 该公司于1992年12月31日还需要做什么分录，以反映有价证券市价的变化？
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