Accounting for effective decision making: a manager's guide to corporate, financial, and cost reporting
To make effective - and ultimately profitable - business decisions, executives and managers must be able to evaluate internal and external financial information. Accounting for Effective Decision Making is written in a style that cuts through the technical language and gets to the substance and impl...
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Burr Ridge, Ill. u.a.
Irwin
1995
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | To make effective - and ultimately profitable - business decisions, executives and managers must be able to evaluate internal and external financial information. Accounting for Effective Decision Making is written in a style that cuts through the technical language and gets to the substance and implications of the most important financial and nonfinancial information. This useful guide to corporate financial and cost reporting for managers and executives at every level will enable them to anticipate and improve the effects of their decisions on the profitability of the enterprise and its business units. |
| Beschreibung: | XVII, 510 S. graph. Darst. |
| ISBN: | 1556230664 |
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| 520 | 3 | |a To make effective - and ultimately profitable - business decisions, executives and managers must be able to evaluate internal and external financial information. Accounting for Effective Decision Making is written in a style that cuts through the technical language and gets to the substance and implications of the most important financial and nonfinancial information. This useful guide to corporate financial and cost reporting for managers and executives at every level will enable them to anticipate and improve the effects of their decisions on the profitability of the enterprise and its business units. | |
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Datensatz im Suchindex
| _version_ | 1804124780668911616 |
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| adam_text | Contents
Chapter 1
UNDERSTANDING EXTERNAL REPORTING
FOR EFFECTIVE USE AND COMMUNICATION
OF FINANCIAL DATA 1
Primary Financial Statements, 2
Balance Sheet (Statement of Financial Position), 2
Income Statement, 8
Statement of Cash Flows, 14
Notes, 20
Consolidated Statements and the Equity Method, 31
Consolidated Statements, 32
Financial Statement Presentation, 33
Consolidating Statements, 41
SEC Filed Financial Statements, 43
Investor Investee Relationship, 43
Minority Interests, 44
The Usefulness of Consolidated Statements, 44
Segmental Disclosure, 45
Selecting Reportable Segments, 46
Segmental Classifications, 47
Presenting Segmental Data, 48
Allocations, 48
Liabilities and Unallocated Items, 49
Segmental Reporting in Practice, 49
Segmental Reporting for Motorola, Inc., 51
Uses and Limitations, 52
Management Discussion and Analysis, 53
Introduction, 53
Scope of MD A, 54
Drafting the MD A, 55
x Contents
Contents of MD A, 56
Illustrative MD A, 58
The Auditor s Opinion, 59
Certified Public Accountant s Involvement with Primary Financial
Statements, 59
The Standard Report, 62
Modifications in Explanatory Language to a Standard Report Not
Affecting Opinion, 64
Modification of Opinions, 71
Disclaimer, 72
Adverse Opinions, 72
Other Information in Auditor Submitted Documents, 72
Other Information in Documents Containing Audited Financial
Statements, 73
Reviews and Compilations of Financial Statements, 74
Appendix 1 SEC Reporting, 75
Form 10 K, 76
Form 10 Q, 78
Form 8 K, 79
Proxy Statements, 80
Forms S l, 2, 3, and Others, 81
FormS 1,81
Form S 2, 82
Form S 3, 83
Form S 4, 84
Forms for Small Businesses, 84
Note to Managers, 85
Summary of Types of Information Available in Post 1979 SEC
Filings, 85
Appendix 2 Shareholders Meetings, 92
General Issues, 93
Company Performance, 93
Corporate Governance, 95
Social Responsibilities, 96
Mergers and Acquisitions, 96
Controls, 97
Contents xi
Financial Reporting, 98
Other Matters, 100
Industry Issues: Manufacturing High Technology, 100
Chapter 2
ACCOUNTING PRINCIPLES CAN IMPACT
YOUR COMPANY S REPORTED
FINANCIAL RESULTS 102
Accounting Principles, 102
Generally Accepted Accounting Principles (GAAP), 103
Rule Setting, 103
GAAP Hierarchy, 103
Specialized Industry Matters, 105
Role of the FASB in Developing GAAP, 105
Role of the SEC in Financial Reporting, 107
Role of the SEC in Establishing and Improving Accounting
Principles, 107
Regulation S X, 109
Regulation S K, 110
Financial Reporting Releases, 111
Staff Accounting Bulletins, 112
Comprehensive Basis of Accounting Other than GAAP, 113
Reporting under OCBOA versus GAAP, 114
Measurement Rules under OCBOA, 114
Note Disclosures, 115
Financial Statements Titles, 115
Auditor Involvement with OCBOA, 115
Changes in Accounting Methods, 116
Discretionary Accounting Changes, 117
Errors and Reclassifications, 120
Mandated Accounting Changes, 121
Alternative Accounting Principles, 124
Inventory Accounting, 124
Property, Plant, and Equipment, 131
Intangible Assets, 140
Intramethod Comparisons, 142
Summary, 149
xii Contents
Chapter 3
SELECTED TOPICS IN FINANCIAL
ACCOUNTING 153
Introduction, 153
Business Combinations—Purchase versus Pooling, 156
Treatment of Goodwill, 157
Disclosures in Business Combinations, 158
Push Down Accounting, 158
Investor Investee Relationships, 165
Foreign Operations and Currency Translation, 166
Designating a Functional Currency, 166
Current Rate Method, 168
Monetary/Nonmonetary Method, 169
Foreign Currency Transactions, 170
Disclosure Requirement, 171
Liabilities and Stockholders Equity, 172
Characteristics and Measurement of Liabilities, 172
Offsetting Liabilities and Assets, 173
Classification of Debt, 173
Note Disclosure of Short Term Debt, 174
Note Disclosure of Long Term Debt, 174
Covenants, 175
Extinguishment of Debt, 175
In Substance Defeasance, 176
Troubled Debt Restructuring, 177
Equity or Liability, 179
Long Term Leases of Lessees, 182
Capital versus Operating Leases, 185
Employer Pension Plans and Postretirement Health Care
Benefits, 188
Empwel Case Study, 189
Motorola Defined Benefit Pension Plan Disclosure, 200
Effects of Smoothing, 202
Reporting Defined Contributions Plans, 203
Accounting for Postretirement Benefits other than Pensions, 205
Deferred Income Taxes, 207
Permanent Differences, 208
Contents xiii
Temporary Differences, 209
Exceptions to Deferred Taxes, 210
Annual Computation and Classification of Deferred Tax Liabilities
and Assets, 211
Case Illustrations, 212
Note to the Manager, 214
Disclosure, 215
Accounting for Financial Instruments, 215
Definitions and Examples of Financial Instruments, 218
Common Types of Financial Instruments, 219
Financial Instruments Subject to Possible Accounting Losses, 220
Exposure to Concentration of Risk, 221
Fair Value of a Financial Instrument, 221
Insights into Economic Gains and Losses, 227
Reporting Requirements, 227
Accounting for Certain Investments in Debt and Equity
Instruments, 230
Contingent Liabilities, 231
Contingency Disclosure in Practice, 231
Illustrative Disclosures, 232
Stock Options, 234
Fixed Option Plans, 235
Variable Option Plans, 236
Contrast between Fixed and Variable Plans, 238
Sample Disclosure for Motorola, 238
Executive Compensation Rules—SEC, 238
Options and SARs Grant Table, 240
Aggregated Option/SAR Exercises and Fiscal Year End Option/
SAR Value Table, 240
Long Term Incentive Plan Awards Table, 241
Proposed Revision in Accounting for Stock Options, 241
Revenue Recognition, 249
Alternative Bases of Revenue Recognition, 249
Industry Related Standards of Revenue Recognition, 251
Land Sales, 251
Disclosure, 252
Revenue Recognition: Accounting versus Tax, 252
xiv Contents
Chapter 4
ANALYSIS OF FINANCIAL STATEMENTS 254
Introduction, 254
Earnings per Share, 256
Stock Splits and Stock Dividends, 257
Complex Capital Structures, 257
Primary Earnings per Share, 257
Fully Diluted EPS, 258
Materiality of Dilution, 258
Computation of Primary EPS, 258
Example of Dilutive Instruments and Their Impact on Primary
and Fully Diluted EPS, 258
Disclosure, 260
Sample Disclosure, 260
Analytic Review of Financial Statements, 260
Profitability, 262
Liquidity, 271
Long Term Solvency and Equity Structure, 276
Other Considerations for Analysis, 278
Interim Reporting, 280
Modifications of Principles for Interim Reporting, 280
Disclosure of Summarized Interim Financial Data by Publicly
Traded Companies, 282
Fourth Quarter Results, 282
Balance Sheet and Cash Flow Statements, 283
Interim Financial Data in Annual Reports, 283
Note to Managers, 283
Prospective Information, 285
Demand by Business Community for Prospective
Information, 285
AICPA Guidance in Production of Prospective Information, 285
Areas to Cover in Reviewing a Forecast or Projection, 293
Chapter 5
ACCOUNTING INFORMATION AND
CORPORATE ORGANIZATION 297
Introduction, 297
Contents xv
Organization Structure and Information for Decision Making
Needs, 298
How a Corporation Functions: The Organizational Structure, 298
Centralized Structure versus Divisionalized/Decentralized
Structure, 299
Organizational Structure of US Based Multinational
Corporations, 313
Organization Charts, 315
Internal Financial Data: Disaggregating Operations, 318
Division and Profit Centers, 321
Cost Centers, 324
Investment Centers, 324
Internal versus External Segmentation, 325
Implications of Disaggregation, 326
Chapter 6
I INTERNAL REPORTING SYSTEMS 335
Introduction, 335
| Total Quality Management (TQM), 335
; Cost Accounting Methods/Systems, 336
Traditional Product Costing Approaches, 336
/ A Typology of Traditional Absorption Costing Systems, 348
c Information for Planning and Control in Today s
Manufacturing Environment, 357
Diagnosing the Existing Cost System, 357
Developing Useful Information Systems: Activity
/ Management, 360
. Developing Accurate Costs: Activity Based Costing, 363
~~ Advanced Manufacturing Systems. 368
Cost and Operating Measures in Today s Manufacturing
Environment, 372
Costs for Different Uses, 376
Survey of Practice Today, 378
Chapter 7
MARKETING COST DETERMINATION
AND REPORTING 38(
The Significance of Marketing Data, 380
xvi Contents
Impact of Marketing Structure on Cost Reporting, 381
Marketing Planning Information, 381
Organization of Marketing Activities, 385
Marketing Plans and Reports, 392
Identifying Marketing Information, 392
Marketing Planning Process, 394
Accessing and Analyzing Marketing Plans, 396
Marketing Planning Forms, 398
Marketing Cost Analysis, 400
Cost Centers, 402
Marketing Cost Allocation, 412
Allocation Practices, 422
Performance Reports, 429
Evaluating Marketing Data, 429
Appendix 1 Three Year Marketing Plan Forms—Interlake, Inc., 430
Appendix 2 Basis for Allocating Functional Costs to Product Lines,
Customer Classes, or Territories, 434
Chapter 8
PLANNING AND CONTROL 440
Evaluating the Company Planning and Control System, 440
Overview of Planning and Control, 440
The Planning and Control Process, 442
Documentation, 444
Budgeting, 445
Operating Budget, 446
Financial Budget, 466
Strategic Planning, 470
Incremental Analysis, 473
Chapter 9
MANAGERIAL PERFORMANCE
MEASUREMENT 475
Return on Investment, 476
Invested Capital Base, 477
Income Measure, 480
Contents xvii
Transfer Pricing, 481
Asset Allocations, 487
Liability Allocations, 489
Allocations in Foreign Operations, 489
Sales Growth, 491
Productivity, 492
Marketing Performance Evaluation, 493
Market Share, 494
Marketing Expense to Sales Ratio, 494
Marketing Profitability Analysis, 494
Sales Force, Advertising, and Sales Promotion Efficiency, 495
Standards of Comparison, 496
Compensation Design and Performance Measurement, 496
INDEX 499
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| id | DE-604.BV010356564 |
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| indexdate | 2024-07-09T17:51:06Z |
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| isbn | 1556230664 |
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| spelling | Mellman, Martin Verfasser aut Accounting for effective decision making a manager's guide to corporate, financial, and cost reporting Martin Mellman ; Joseph Kerstein ; Steven B. Lilien Burr Ridge, Ill. u.a. Irwin 1995 XVII, 510 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier To make effective - and ultimately profitable - business decisions, executives and managers must be able to evaluate internal and external financial information. Accounting for Effective Decision Making is written in a style that cuts through the technical language and gets to the substance and implications of the most important financial and nonfinancial information. This useful guide to corporate financial and cost reporting for managers and executives at every level will enable them to anticipate and improve the effects of their decisions on the profitability of the enterprise and its business units. Besliskunde gtt Financiële verslaglegging gtt Corporation reports Corporations Accounting Financial statements Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Management (DE-588)4037278-9 gnd rswk-swf Entscheidungsprozess (DE-588)4121202-2 gnd rswk-swf Management (DE-588)4037278-9 s Entscheidungsprozess (DE-588)4121202-2 s Rechnungswesen (DE-588)4048732-5 s DE-604 Kerstein, Joseph Verfasser aut Lilien, Steven B. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006895179&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Mellman, Martin Kerstein, Joseph Lilien, Steven B. Accounting for effective decision making a manager's guide to corporate, financial, and cost reporting Besliskunde gtt Financiële verslaglegging gtt Corporation reports Corporations Accounting Financial statements Rechnungswesen (DE-588)4048732-5 gnd Management (DE-588)4037278-9 gnd Entscheidungsprozess (DE-588)4121202-2 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4037278-9 (DE-588)4121202-2 |
| title | Accounting for effective decision making a manager's guide to corporate, financial, and cost reporting |
| title_auth | Accounting for effective decision making a manager's guide to corporate, financial, and cost reporting |
| title_exact_search | Accounting for effective decision making a manager's guide to corporate, financial, and cost reporting |
| title_full | Accounting for effective decision making a manager's guide to corporate, financial, and cost reporting Martin Mellman ; Joseph Kerstein ; Steven B. Lilien |
| title_fullStr | Accounting for effective decision making a manager's guide to corporate, financial, and cost reporting Martin Mellman ; Joseph Kerstein ; Steven B. Lilien |
| title_full_unstemmed | Accounting for effective decision making a manager's guide to corporate, financial, and cost reporting Martin Mellman ; Joseph Kerstein ; Steven B. Lilien |
| title_short | Accounting for effective decision making |
| title_sort | accounting for effective decision making a manager s guide to corporate financial and cost reporting |
| title_sub | a manager's guide to corporate, financial, and cost reporting |
| topic | Besliskunde gtt Financiële verslaglegging gtt Corporation reports Corporations Accounting Financial statements Rechnungswesen (DE-588)4048732-5 gnd Management (DE-588)4037278-9 gnd Entscheidungsprozess (DE-588)4121202-2 gnd |
| topic_facet | Besliskunde Financiële verslaglegging Corporation reports Corporations Accounting Financial statements Rechnungswesen Management Entscheidungsprozess |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006895179&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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