论文代写：博柏利集团分部
分部报告可以在确定行政参与价值降低交叉补贴是有用的（克努森，P.H.，1993）。投资者抓住每一个组织的行动的详细审查，并可能注意到，如果任何行动都是拖延。最后，每一个股东的风险理解度将减少以下分部披露。不知情的投资者遭遇风险更小和更渴望购买公司。同样，改进的分部报告使融资者能够更好地预测降低评估威胁，未来的表现，也可能导致较低的资本成本。
董事会对内部博柏利的分部报告以评估效率和指定的资源（Forouzandeh，H.，2014）。管理层已计算出的功能段，根据董事会审查的记录。董事会计划通过其两个经营渠道，以促进公司的业务，被批发和许可。批发或零售营业额是通过高端产品的销售在博柏利折扣，主流商店，网点和网上贸易随着博柏利专营权，隆起的百货公司和全球多品牌专业账户（Morunga，M.，2011）。在全球商品批发和零售渠道流通跟踪在公司层面，通过博柏利供应链位于欧洲操作，亚洲和美国。
当局对分部报告保持适当的内部控制是负责任的。这样的内部控制，以提供保证有关的完整性分部披露的主要报告目标。博柏利已经彻底分部报告过程中的位置。该博柏利的分部信息披露的意见和效率总结经常提供支持。
论文代写：博柏利集团分部
Segment reporting can be principally useful in identifying whether administration takes part in worth decreasing cross-subsidization (Knutson, P.H., 1993). Investors grab a detailed review of each of an organization’s actions and could note if any action are dragging. Finally, the risk understanding degrees of every shareholder would be reduced following to disclosures by segments. Unknowing investors encounter much less risk and are more eager to purchase the company. Similarly, improved segment reporting enables financiers to make better forecasts on decreasing evaluation threat, future performance that could also lead to a lesser cost of capital.
The Board of Directors analyses the Burberry’s internal segmental reporting so as to evaluate efficiency and designate resources (Forouzandeh, H., 2014). Management has figured out the functional segments according to the records reviewed by the Board of directors. The Board plans the company’s business via its two operating channels to promote, being wholesale and licensing. Wholesale or retail turnovers are achieved through the sale of high-end products during Burberry discounts, mainline shops, outlets and online trade along with Burberry franchises, eminence departmental stores worldwide and multi-brand specialty accounts (Morunga, M., 2011). The circulation of worldwide goods among wholesale and retail channels is tracked at a corporate level and operated through the Burberry’s supply chains located in Europe, Asia and USA.
The administration is accountable for keeping appropriate internal controls over segment reporting. Such internal controls are created to offer guarantee pertaining to the integrity of segmental disclosure for primary reporting objectives. Burberry has thorough segment reporting processes in position. A summary of the Burberry’s segment disclosures supported by observations and efficiency is offered frequently.
