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商品編號： 3217 出版日期： 2008/12/09 作者姓名： Bruns, William J., Jr.;Bruns, Sharon;Harmeling, Susan S. 商品類別： Other 商品規格： 6p 再版日期： 地域： United States 產業： 個案年度： 2008 -
商品敘述：
When students have the English-language PDF of this Brief Case in a coursepack, they will also have the option to purchase an audio version. At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors'' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem, and the controller has mentioned that if the company changed from LIFO to FIFO it might be possible to maintain earnings growth in 2008. He prepares a memo to the president explaining how inventory flow assumptions work and provides pro-forma income statements that show that, for one product (reel mower units), adopting FIFO would allow Merrimack to report higher income in 2008 than it did in 2007, but higher income taxes would have to be paid.
涵蓋領域：
Business ethics;International Financial Reporting Standards;Inventory
相關資料：
HBS Brief Case Teaching Note, (3219), 10p, by William J. Bruns, Sharon Bruns, Susan S. Harmeling, Craig J Chapman
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