BYP17 2 Assignment

Running head: BROADENING YOUR PERSPECTIVE: BYP17-2

Bradening !ur "er#"e$%i&e: BYP17-2 Ga'rie((a Gd)ie(d ACC*+,1  N&e'er 2. 2/1+ 0!r%(e C(ar 

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BROADENING YOUR PERSPECTIVE: BYP17-2

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Bradening !ur "er#"e$%i&e: BYP17-2 Introduction

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BROADENING YOUR PERSPECTIVE: BYP17-2

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Part C) Charger to outide !eearch and "evelopment

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The A$%i&i%!-Ba#ed $#%ing (e%# %he Idea( 0anu)a$%uring % re$gni?e %heir R5D $#%# %ha% i# )r %he a$%i&i%ie# %ha% $au#e %he C#%#4 0eaning %he A$%i&i%! @Ba#ed C#%ing (e%# %he $"an! % a re in-de"%h re&ie ) %he $au#e %ha% $#%# ha&e in$ur4 B! $a($u(a%in. %he $#% n %he in hu#e anu)a$%uring and u%#ide $n%ra$%r Idea( 0anu)a$%uring i(( 'e a'(e % #ee hi$h ) %he % u(d 'e $hea"er A# #een in %he $a($u(a%in# )r %he in hu#e $harger# %he %%a( $#% i# a% 1./=,.>// herea# %he u%#ide R5D $n%ra$%r %%a( $#%# i# a% +;<.;2/4 A% %hi# "in% Idea( 0anu)a$%uring #hu(d u#e %he u%#ide R5D Cn%ra$%r# % #a&e ne!4 A$%i&i%!-Ba#ed C#%ing i# An &erhead $#%-a(($a%in #!#%e %ha% a(($a%e# &erhead % u(%i"(e a$%i&i%! $#% "(# and a##ign# %he a$%i&i%! $#% "(# % "rdu$%#  r #er&i$e# '! ean# ) $#% dri&er# %ha% re"re#en% %he a$%i&i%ie# u#edie(. "g4 <124 BYP 17-2 #h# %he #%uden% %he i"r%an$e ) %he ANC4 Tha% a% %ie# "er)ring in hu#e anu)a$%uring i# a% %ie i# %he higher $#% a! ) anu)a$%uring4

The e6er$i#e #hed %he u%#ide $n%ra$%r i# %he (e## $#%(!

a! % g4 The $"an! i(( ha&e %he n(edge a)%er ding %he ABC % %ra$e %he a$%i&i%ie# and %he $#%#4 Fi%h %hi# n(edge. %he $"an! $an #e% %he "ri$e )r ea$h a$%i&i%! and ee" %ra$e ) %he

BROADENING YOUR PERSPECTIVE: BYP17-2

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$#%#4 On$e Idea( 0anu)a$%uring ha# #e% %he $#% )r e&er! a$%i&i%!. %he! $an $hange %he a$%i&i%ie# % a&er% )u%ure (##e#4

Concluion

BYP17-2 i# an e6$e((en% e6er$i#e % he(" %he #%uden% % under#%and %he ABC ana(!#i#4 The Idea( 0anu)a$%uring e6er$i#e #h h a $"an! $an de%erine hi$h u(d ha&e (e## $#%. in hu#e r u%#ide $n%ra$%r4 In %he Idea( 0anu)a$%uring $a#e#. %he u%#ide $n%ra$%r did $#% (e## % d4 There i(( 'e %ie %ha% '! anu)a$%uring hu#e u(d $#%4 Ei%her a! % de%erine %hi# %he ABC ha# % 'e dne

Re)eren$e ie(. P4 D4. Fe!gand%. 4 4. 5 ie#. D4 E4 2/114 Accounting: Tools for business decision making ( =%h ed44 H'en. N: hn Fi(e! 5 Sn#

BROADENING YOUR PERSPECTIVE: BYP17-2

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