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A company is to produce an IC and a chip size of 120mm2 has been estimated, based on using a full-custom nMOS technology on 8" wafers. The process has a 92% yield at the wafer fabrication stage and a 96% yield at assembly. The design is to take 9 months to prepare and the first devices will be ready for delivery 3 months later.The IC has a life of 4 years and it is expected that sales of 200,000 devices per year will be made. A 150% return on capital outlay is expected over the product life. Prepare a forecast of cashflow and make an estimate of the selling price for the IC.
A provision must be made in advance for those debts whose recovery is uncertain and to writing off bad debts. Each enterprise, depends on their past experience, make a provision fo
I have a project for cost account and I need the solution for it
Accounting Case Study: The Champlain Career Consulting Corporation ("CCCC") is owned by three Trent graduates. Incorporated in 2009, CCCC provides a wide-range of career plann
Account Analysis Method of Cost Estimation By Utilizing account analysis, the accountant classifies and examines each ledger account like variable mixed or fixed. Into their v
The question required consideration of both the monetary performance and the financial position, from the perception of a potential lender. As with previous questions, candidates w
In most situations this will be essential to grant credit to customers. It may be essential either due to competition or because of the custom of trade. Though, when we grant credi
Methods of Cost Estimation We will consider given cost estimation methods commonly employed, namely as: a. High Low Activity method b. Engineering Analysis c. Account
The following is a summary of a cash book for the year ended 31 April 2012 Payments $ Receipts
Requirements of Uniform Costing 1. Uniform costing systems must process the given features as: 2. Cost reports and statements should be organized and laid out in a same for
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