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Simon Fraser University

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SFUBUS 322Mahmoudian FereshtehSpring

BUS 322- Final Exam Guide - Comprehensive Notes for the exam ( 32 pages long!)

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29 Mar 2018
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Customer profitability analysis: activities, cost, profit serving customers. Measure customer profitability + effective/ineffective customer-related ac
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SFUBUS 343Todd GreenSummer

BUS 343- Final Exam Guide - Comprehensive Notes for the exam ( 43 pages long!)

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29 Mar 2018
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Marketing: create values, build relationship, capture value => attract new, keep current. => learn through observe, research, data analysis offering :
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SFUBUS 424Johnny Jermias Fall

BUS 424- Final Exam Guide - Comprehensive Notes for the exam ( 53 pages long!)

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29 Mar 2018
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Attraction/retention: guaranteed salaries attract risk-averse, intensive compensation. Motivational/effort inducing: work hard, agency theory attract r
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SFUBUS 321Jaqueline FaubertSummer

BUS 321- Final Exam Guide - Comprehensive Notes for the exam ( 46 pages long!)

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29 Mar 2018
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SFUBUS 381Brent LyonsSummer

BUS 381- Final Exam Guide - Comprehensive Notes for the exam ( 48 pages long!)

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28 Mar 2018
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Hr strategy: develop skills, attitudes, behaviors staff => org meet goals. Reactive: transactional business process, managers wait employee issues come
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SFUBUS 320Dennis ChungFall

BUS 320- Final Exam Guide - Comprehensive Notes for the exam ( 93 pages long!)

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28 Mar 2018
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Information asymmetry: management not disclose all information based on costs and benefits. => efficient capital market hypothesis: market price reflec
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SFUBUS 424Johnny Jermias Fall

BUS 424 Lecture Notes - Lecture 7: Controllability

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3 Feb 2018
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Objective: maxi market value/economic income + shareholders" wealth => perf measures go up/down when value created/destroyed as employee contribution n
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SFUBUS 424Johnny Jermias Fall

BUS 424 Lecture Notes - Lecture 6: Risk-Seeking, Restricted Stock

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3 Feb 2018
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Attraction/retention: guaranteed salaries attract risk-averse, intensive compensation. Motivational/effort inducing: work hard, agency theory attract r
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SFUBUS 424Johnny Jermias Fall

BUS 424 Lecture Notes - Lecture 8: Profit Center, Operating Lease, Uptodate

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3 Feb 2018
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Market measures = focus on managing investor expectations, not value create [ no surprises during earnings announcements, punishing analysts no favorab
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SFUBUS 424Johnny Jermias Fall

BUS 424 Lecture Notes - Lecture 9: Hindsight Bias, Infor

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3 Feb 2018
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Purpose: distort perf measures, evaluations, create risks => bear risk + not compensated = undesirable actions, borne by owners/investors diversify the
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SFUBUS 424Johnny Jermias Fall

BUS 424 Lecture Notes - Lecture 8: Profit Center, Operating Lease, Uptodate

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3 Feb 2018
0
Market measures = focus on managing investor expectations, not value create [ no surprises during earnings announcements, punishing analysts no favorab
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SFUBUS 424Johnny Jermias Fall

BUS 424 Lecture Notes - Lecture 11: Competitive Advantage, Scenario Planning

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3 Feb 2018
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SFUBUS 424Johnny Jermias Fall

BUS 424 Lecture Notes - Lecture 10: Sarbanes–Oxley Act, Fiduciary, Financial Statement

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3 Feb 2018
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Corporate governance: ensure companies directed + managed = create value for shareholders + fulfill responsibilities to stakeholders, control top mgm,
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SFUBUS 321Jaqueline FaubertSummer

BUS 321 Lecture Notes - Lecture 9: Legal Personality, Basis Of Accounting, Parental Leave

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3 Feb 2018
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Pension and other post employment benefits (ensure tax deductible) Pension and other post retirement plans: health care, life insurance. Post employmen
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SFUBUS 321Jaqueline FaubertSummer

BUS 321 Lecture Notes - Lecture 11: Financial Statement, Infor, Capital Structure

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3 Feb 2018
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Change in accounting policy: principles, bases, rules, practices (from gaap to other gaap, Fifo to wa/lifo, completed contract to % of completion) (com
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SFUBUS 321Jaqueline FaubertSummer

BUS 321 Lecture Notes - Lecture 12: Cash Flow, Infor

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3 Feb 2018
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SFUBUS 321Jaqueline FaubertSummer

BUS 321 Lecture Notes - Lecture 4: Underlying, Market Liquidity, Financial Instrument

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3 Feb 2018
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Derivative: more complex, derive value from underlying primary instrument (commodity) rights + obligations affect transferring > 1 risks inherent in un
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SFUBUS 321Jaqueline FaubertSummer

BUS 321 Lecture Notes - Lecture 5: Dividend, Capital Structure, Treasury Stock

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3 Feb 2018
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Eps: net earning attribute to each cs = ni - preferred dividends/ wa # cs outstanding. Compare perf of firms of varying sizes. Report for each income c
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SFUBUS 321Jaqueline FaubertSummer

BUS 321 Lecture Notes - Lecture 10: Operating Lease, Cash Flow, Financial Institution

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3 Feb 2018
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Bargain purchase option (ias 17): lessee buy asset at end term really low price (< fmv) Bargain renewal option: renewal terms favourable that lessee re
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SFUBUS 321Jaqueline FaubertSummer

BUS 321 Lecture Notes - Lecture 3: Debits And Credits, Capital Account, Dividend Policy

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3 Feb 2018
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Articles of incorporation: name, location, classes and authorized share, share transfer restrictions, # directors, business restrictions share proporti
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SFUBUS 321Jaqueline FaubertSummer

BUS 321 Lecture Notes - Lecture 1: Contingent Liability, London Agreement On German External Debts, Current Liability

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3 Feb 2018
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SFUBUS 321Jaqueline FaubertSummer

BUS 321 Lecture Notes - Lecture 2: Effective Interest Rate, Cash Flow, Interest Rate

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3 Feb 2018
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=> ifrs reclassify entire to current if covenant broken + possibility being called. => aspe remain long term if small likelihood covenant broken + cred
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SFUBUS 381Brent LyonsSummer

BUS 381 Lecture Notes - Lecture 3: Abercrombie & Fitch, Wet Seal, Headscarf

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3 Feb 2018
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SFUBUS 381Brent LyonsSummer

BUS 381 Lecture Notes - Lecture 4: Job Enrichment, Job Analysis, Job Performance

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3 Feb 2018
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A job collection tasks, duties, org define, org strategies connect. Position: individual collection tasks, duties, same job title but different positio
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SFUBUS 381Brent LyonsSummer

BUS 381 Lecture Notes - Lecture 5: Job Interview, Criterion Validity, Job Analysis

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3 Feb 2018
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Recruitment: search out, attract qualified job applicants meet ksa requirement, begins position identification requires staffing, completed r sum s and
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SFUBUS 381Brent LyonsSummer

BUS 381 Lecture Notes - Lecture 7: Performance Appraisal, Central Tendency, Absenteeism

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3 Feb 2018
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Performance: behaviour + employee do, not results + employees produce. Continuous identifying, measuring, developing performance of individuals, teams.
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SFUBUS 381Brent LyonsSummer

BUS 381 Lecture Notes - Lecture 8: Distributive Justice, Prevailing Wage

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3 Feb 2018
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How to determine how much is paid for a job. Context: can"t pay differently based on prohibited ground. Unions: usually base on how long an employee wo
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SFUBUS 381Brent LyonsSummer

BUS 381 Lecture Notes - Lecture 6: Cognitive Dissonance, Task Analysis, Job Performance

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3 Feb 2018
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Socialization long term => attitudes, knowledge, behaviours org expected (unwritten) Training current jobs: close gap curretnly doing and what need to
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SFUBUS 381Brent LyonsSummer

BUS 381 Lecture Notes - Lecture 10: Defined Benefit Pension Plan, Defined Contribution Plan, Blue-Collar Worker

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3 Feb 2018
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Agreement between canada post and canadian union of postal workers reach involuntarily after 9 months. 2 bargaining units of union ratify new pact by m
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SFUBUS 381Brent LyonsSummer

BUS 381 Lecture Notes - Lecture 11: Job Performance, Layoff, Distributive Justice

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3 Feb 2018
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SFUBUS 381Brent LyonsSummer

BUS 381 Lecture Notes - Lecture 2: Business Process

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3 Feb 2018
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SFUBUS 381Brent LyonsSummer

BUS 381 Lecture Notes - Lecture 9: Job Performance, Human Capital, Life Insurance

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3 Feb 2018
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Traditional pay: job, seniority base (salary and salary increases based on this) Not added to base pay (merit): variable pay. Individual: piecework pla
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SFUBUS 322Mahmoudian FereshtehSpring

BUS 322 Lecture Notes - Lecture 9: Strategy Map, Customer Satisfaction, Expectancy Theory

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3 Feb 2018
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Balance scorecards: performance measurement systems/business models tie together knowledge strategy, processes, activities, operational, strategic perf
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SFUBUS 322Mahmoudian FereshtehSpring

BUS 322 Lecture Notes - Lecture 10: Knowledge Base, European Cooperation In Science And Technology, Cost Driver

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3 Feb 2018
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Org achieve goal prompts creation of org (non profit hospital provides superior health service + cover operating cost, commercial firms provide goods/s
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SFUBUS 322Mahmoudian FereshtehSpring

BUS 322 Lecture Notes - Lecture 8: Quality Function Deployment, Whole-Life Cost, Lean Manufacturing

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3 Feb 2018
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Cost life cycle: r&d (upstream), design: most cost (upstream), manufacturing/providing the service (upstream), marketing/distribution (downstream), cus
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SFUBUS 322Mahmoudian FereshtehSpring

BUS 322 Lecture Notes - Lecture 6: Organizational Structure, Performance Measurement, Cash Flow

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3 Feb 2018
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Organizational design, responsibility accounting, evaluation of divisional performance. Individual goal congruence: personal goal = org goal. Behaviour
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SFUBUS 322Mahmoudian FereshtehSpring

BUS 322 Lecture Notes - Lecture 7: Transfer Pricing, Perfect Competition

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3 Feb 2018
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Transfer price: price for internal selling transaction, not affect org total sales/profit affect division performance if evaluated on profitability. In
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SFUBUS 322Mahmoudian FereshtehSpring

BUS 322 Lecture Notes - Lecture 3: Quality Costs, Stockout, Lead Time

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3 Feb 2018
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Ordering costs: salaries, expenses processing, acquisition order irrespective size. Carrying costs: keep inventory on hand, % item value => biggest pro
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SFUBUS 322Mahmoudian FereshtehSpring

BUS 322 Lecture Notes - Lecture 4: Project Management, Project Manager, Institute For Operations Research And The Management Sciences

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3 Feb 2018
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Project (complete pm required course): complex, nonroutine, temporarily, one-time effort limited time, budget, resources, performance specifications =>
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SFUBUS 322Mahmoudian FereshtehSpring

BUS 322 Lecture 5: Chapter 8

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3 Feb 2018
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