Woche 1-14


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Cartes-fiches 176
Langue Deutsch
Catégorie Gestion d'entreprise
Niveau Université
Crée / Actualisé 27.10.2024 / 08.01.2025
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Accounting

What ist the general guideline for transfer prices?

Minimum Transfer Price (equals) = Incremental Cost (Add. cost of producing and transferring the product) per unit icurred to the point of transfer + Opportunity cost per unit to the selling subunit (Variable Kosten)

 

Einfache gesagt: Tatsächliche Produktionskosten + Entgangene Gewinne

Accounting

What should subunit manager consider when choose the transfer price?

Make the optimal decision for the company

Introduction

How are the 4 main risk related to the topics?

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Introduction

WTO Global Trade Outlook:

  • World Merchandise trade volume is exepted to grow:
    • 2024: +2.65%
    • 2025: +3.3%
  • Asia: Leading in Merchandise Export
  • Word GDP: remains stable at 2.7% in 2025
  • Tensions could lead to trade fragmentation (f.e Conflict in the middle eats diverted sea shipments between Europe - Asia)
  • Word Trade very resilietn last years
  • Inflation expected to decrease in 2025

Introduction

5 factors that influence global trade 2024

  1. Cautious growth: significant disparities sty bewteen countries
  2. Increased demand in sectors like: EV's, solar panels, batteries, semiconductors
  3. Trade restrictive measures: climat change driving changes in industrial and trade policies
  4. Strong demand for conatiner shipping
  5. Longer supply chains (geopolitical tensions)

Introduction

Biggest GDP groth 2024-2025:

  1. India
  2. Indonesia
  3. China

Introduction

OECD Economic Outlook

  • Relativ bright outlook
  • Still tight monetary conditions (housing-/credit markets) but global activities --> resilient
  • Inflatio falling faster than projected, labor markest are easing, unemployment rate on record low
  • USA strong growth, aswell as many emerging markets

Introduction

IMF Global Economic Outlook - International Monetary Fund

 

  • Reslilient global activity
  • USA expected slower growth --> Tight monetary policy
  • China expected slower grwoth --> weaker consumption/investments continue
  • EU: recovers slightley
  • Brazil, India, Southeast Asia: Great resilience

Introduction

Top 10 Global Risks in 10 years:

 

1 - 4: Environmental risks --> Could hit the point of no return

5-6 --> Ideological rsks (Misinfomration, AI abuse)

7-10: Migration,  Cyper Security, societal polarization, Pollution

Introduction

5 Global Environmental Implications on International Business

  1. Trade Fragmentation
  2. Financial Fragmentation
  3. Economic Cost
  4. Emerging & Developing Countries
  5. Global Public Goods

Risk Management

Risk Management in Practice

  • Risk tolerance depends ond kwoledge, experience, culture, confidence
  • Savings increases with high risk acceptance
  • Savings decreases with low risk acceptance

---> Today is is the most expensive, tomorrow is cheaper, becaus ewe can prepare

Compliance

What is in Art 122 in Swiss Criminal Code regulated?

Under Art 102 of the Swiss Criminal Code, companies may held be liable for certain offenses if they failed to take all necessary and reasonable organizational measures to prevent theses ofenses.

Fine ---> up to 5 million Swiss francs.

 

Risk
Give an exapmle hot to transder a risk?

f.e. Insurance

Risk
Name 5 Organizational factors to recognize near misses prevent catastrophies

  1. Pay attention to high pressure situations
  2. Investigate deviation and learn from them
  3. Tackle root causes
  4. Demand explanations
  5. Consider worst case scenarios
  6. Reward transparency
  7. Evaluate at every step

International Corporate Finance

What does Internationally Integraetd in Capital Markets mean?

  • With internationally integrated capital markets, the value of an investment does not depend on the currency use

Risk 

Explain the two terms 

- Stochastic uncertainty (Aleatory)

- Epistemic uncertainty

Stochastik (Aleatory) uncertainty:  Probability of future outcomes determined by a random process f.e roliing dices, weather (the kwon unknown)

Epistemic uncertainty: Arises from lack of knowledge f.e. Probability that Brazil pay his foreign debt s till 2050 (the unknown unknown)