Promotion Operation Review ... 1 The effect of natural disaster on earnings management Supavinee Jevasuwan Kasetsart University SEC Working Papers Forum 19th August 2015 2 Research Question 3
(farmers, suppliers, distributors, etc.) Link: http://ecosysteme.danone.com/ 3 The livelihoods fund : for Family Farming targets raw materials which are mainly produced by smallholder farmers, and greatly
to Baht. • The effect of sales promotion and exchange rate cause us to have a loss for 2.63 million Baht in this quarter. • There is no substantial change in raw material’s cost. http
of raw materials and packaging, which partly offset the increased of excise tax. Food business Food cost of sales was maintained due to improve efficiency in restaurant operation. Selling Expenses
increase due to the fluctuation of raw material price that remain high during our financial year. The direction of raw material price started to decline at the end of financial year and expects to benefit
shopping center. Reflecting to new TFRS 15, the company acknowledged less revenue concerning to reclassification of discount & allowance and sales promotion items. Total expenses increase are mainly
the Q2 of the previous fiscal year or 5.39%. The cost increased more than the increasing of sales as a result of upwardly adjust in raw material price and soften economic of scale of the plastic
219.27 million Baht from the Q3 of the previous fiscal year or 14.01%. The cost increased more than the increasing of sales as a result of upwardly adjust in raw material price and soften economic of scale
the same period last year due to the growth of automobile’s and motorcycle’s production, as well as the higher export amount. 2. Increase in raw material costs around 102.71 million baht or 20.18
significantly, but the price of imported raw materials were on a continuous upward trend, thus the cost of raw material increased consequently. Total labor cost including requirement of outsourced labors