How to Present Your Message Graphically

Article Abstract:

Graphs assist managers in decision making to convince other members of the management team that the course of action proposed is the right one. Graphics will: emphasize relationships, uncover previously hidden facts, focus interest, save time in analyzing data, help recall, force the presenter of a report to put it into a logical sequence, establish a common starting point for an audience, shorten meetings, and break down language barriers. There are three broad classes of graphics: report graphics, information graphics, and presentation graphics. There are different types of charts: line chart, column chart, grouped column chart, stacked column chart, area fill chart, deviation column chart, deviation bar chart, sliding bar chart, frequency distribution, histogram, pie chart, 100 per cent column chart, scattergram, semi-logarithmic chart, and index chart. Advantages of computer graphics are that data can be transferred directly from other parts of a computer system, and graphs can be replotted period by period as new data becomes available.

Decision-making, Decision making

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R&D Disclosure Standard: A Touch of the Schizoids?

Article Abstract:

Writing a standard of accounting for research and development expenditures has proved trying. Three categories, pure research, applied research and development, are defined. Costs of R&D exclude refinement of existing products or processes, or market research activities. Very few companies defer development expenditure as the outcome of the project must be carefully examined. If the expected revenue is not expected to cover expenditures, it cannot be deferred. R&D expenses should be disclosed in total including deferred development expenses. Some industries have huge R&D expenditures such as pharmaceutical companies. The general accounting practice is to write all of this off, but this is not a helpful practice in cases like this. Accountants avoid claiming development costs as assets because they are difficult to measure. Expenditures on development are crucial to a company's survival and need to be included appropriately.

Research, Industrial equipment, Accounting

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