Handbook of financial analysis for corporate managers: with spreadsheet models for decision analysis and performance evaluation applications
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Englewood Cliffs, NJ
Prentice Hall
1991
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXV, 645 S. |
| ISBN: | 0133183467 |
Internformat
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| 245 | 1 | 0 | |a Handbook of financial analysis for corporate managers |b with spreadsheet models for decision analysis and performance evaluation applications |c Vincent Morrow |
| 264 | 1 | |a Englewood Cliffs, NJ |b Prentice Hall |c 1991 | |
| 300 | |a XXV, 645 S. | ||
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Datensatz im Suchindex
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| adam_text | TABLE OF CONTENTS
Page
The route to decision making (chart) Inside front cover
Technique application matrix (chart) Inside back cover
PREFACE xvii
DISTINCTIVE FEATURES OF THIS BOOK xxi
Chapter 1 FINANCIAL ANALYSIS
FOR DECISION MAKING 1
I. Time orientation of financial analysis 1
II. The route to decision making 2
III. The techniques of analysis 5
IV. Analyzing projected performance 11
V. Analyzing past performance 17
Exhibits
1.1 Financial analysis tree 20
DIVISION ONE: ANALYZING
THE PROJECTED PERFORMANCE
Chapter 2 DETERMINANTS OF PROJECTED
PERFORMANCE 21
I. Strategies as determinants of projected performance .... 21
II. Measures as determinants of projected performance .... 24
III. Assumptions as determinants of projected
performance 29
Exhibits
2.1 Ladder of functions 35
2.2 Measures as related to the ladder of functions 36
iii
JV Contents
Chapter 3 FINANCIAL PROJECTIONS AS BASIS
OF ANALYSIS 37
I. Nature of financial projections ¦.... 37
II. Statement of basic data and assumptions 38 i
III. Projected income statement 40 .
IV. Projected cash flow 44 [
V. Estimated balance sheet 46
VI. Sales forecasting 46
VII. Production scheduling and costing 53
VIII. Computerized financial planning models 57
Exhibits
3.1 Statement of basic data and assumptions 61
3.2 Income statement 62
3.3 Working capital 63
3.4 Project cash flow 64
3.5 Investors cash flow and return 64
3.6 Balance sheet 65
3.7 Sales forecasting flowchart 66
3.8 Statistical straight line method—illustration 67
3.9 Statistical geometric curve method—illustration 68
3.10 Actual quarterly and annual sales 69
3.11 Actual quarterly sales as percentage of annualized sales 70
3.12 Projected quarterly sales 71
3.13 Monthly centered moving average—calculations 71
3.14 Monthly centered moving average—illustration 72
3.15 Alternative production schedules 73
3.16 Raw material cost forecast 74
3.17 Direct labor cost forecast 75
3.18 Direct labor staffing forecast 76
Chapter 4 INTERNAL RATE OF RETURN 77
I. Nature of IRR 78
II. Estimating the IRR 79 !
HI. Effect of the cash flow stream on the IRR 81 i
IV. IRR margin and IRR index 85
V. Evaluation of the IRR 86
Exhibits
4.1 Project A—concept of IRR 91
4.2 Project A—rationale of IRR 92
4.3 Project A—IRR calculation 93
4.4 Project B—IRR calculation 94
4.5 Project B—effect of changes in cash flow streams 95
Contents V
4.6 Project B—composition of investments and returns 96
4.7 Projects C and D—conventional and modified IRR 97
4.8 Project E—multiple rates of return 98
4.9 Projects A and H—reinvestment rate 99
Chapter 5 PRESENT VALUE
TECHNIQUES 100
I. Present value of cost 101
II. Net present value 102
III. Discounted return/investment ratio 106
IV. Contradictory laddering of projects 108
V. Cash flow, money cost, and financing leverage 109
Exhibits
5.1 Equipment types I and II—present value of cost 116
5.2 Project A—concepts of net present value 117
5.3 Project H—NPV in relation to IRR and interest spread .. 118
5.4 Determinants of NPV 119
5.5 Project H—effect of interest spread on NPV 120
5.6 Factors affecting NPV 121
5.7 Project K—NPV in relation to IRR and interest spread .. 122
5.8 Time adjusted return techniques—conflicting results .... 123
5.9 Basis of corporate money cost and project cash flow .... 124
5.10 NPV, DRIR, and IRR of alternative treatments 125
Chapter 6 PROJECT RANKING
AND CAPITAL RATIONING 126
I. Capital budgeting 127
II. Evaluation of traditional ranking techniques 127
III. Comparable investment approach 130
IV. Capital rationing 138
Exhibits
6.1 Investment packages 141
6.2 Projects H and N 142
6.3 Projects H and M—core projects 143
6.4 Projects H and M—crossover discount rate 144
6.5 Projects H and M—investment packages 145
6.6 Projects H and M—crossover discount and reinvestment
rates 146
6.7 Projects H and Q—at assumed reinvestment rate 147
6.8 Projects H and Q—at crossover reinvestment rate 148
6.9 Capital rationing 149
yj Contents
Chapter 7 RISK ANALYSIS 15O
I. Types of investment risks 150
II. Risk minimization and risk return trade off 161
III. Techniques of project risk analysis 165
IV. Techniques of portfolio risk analysis 168
V. Sensitivity analysis for project risk 173
VI. Probability analysis for project risk 177
VII. Decision tree analysis 182
VIII. Crossover point analysis for project risk 185
Exhibits
7.1 Types of risk and selected risk analysis techniques 190
7.2 Cash flow under varying assumptions 191
7.3 Cash flow and return under varying assumptions 192
7.4 Coefficient of deviation based on operating cash flow ... 193
7.5 Risk adjusted present value of operating cash flow 194
7.6 Risk adjusted present value of operating cash flow 195
7.7 Decision tree 196
7.8 Decision tree—present value of operating cash flow .... 197
7.9 Crossover point—fixed costs variable costs analysis 198
7.10 Crossover point—other applications 199
Chapter 8 BREAK EVEN POINT ANALYSIS 2OO
I. Fixed costs and variable costs 201
II. Profit break even point sales volume—approaches,
calculations, and assumptions 203
III. Types of BEP and applications 205
IV. Limitations and solutions 212
Exhibits
8.1 Break even point sales volume (table) 218
8.2 Break even point sales volume (chart) 219
8.3 Break even point selling price 220
8.4 Break even point sales volume (chart) 221
8.5 Break even point sales volume for a multiproduct
operation 222
Chapter 9 ANALYZING COST REDUCTION
MEASURES . 223
I. Nature of cost reduction measures 224
II. Interest and return on investment approaches 225
III. Analysis based on the rate of return approach 226
Contents Vii
IV. Analysis based on the residual income approach 231
V. Other considerations 233
Exhibits
9.1 Differential cost without imputed interest 234
9.2 Volume sensitivity analysis without imputed interest ... 235
9.3 Incremental resource analysis 236,237
9.4 Volume sensitivity analysis with imputed interest 238
9.5 Make option—variable cost advantage crossover chart ... 239
Chapter 1O ANALYZING PRODUCT MIX
ENHANCEMENT MEASURES 24O
I. Applications of the techniques 241
II. Contribution to overhead analysis 242
III. Resource requirements analysis 244
IV. Interest and return on resource approaches 249
V. Risk analysis 251
VI. Contribution margin by market territory 252
Exhibits
10.1 Contribution margin for product deletion analysis 254
10.2 Contribution margin of products to be retained 255
10.3 Product C—working capital: balance sheet method 256
10.4 Product C—working capital: root cost method (chart) ... 257
10.5 Product C—working capital: root cost method 258
10.6 Products before deletions 259
10.7 Products after deletions 260
10.8 Break even point analysis of products to be retained .... 261
10.9 Contribution margin by product and market territory .. . 262
Chapter 11 ANALYZING SALES EXPANSION
MEASURES 263
I. Nature of sales expansion measures 263
II. Increasing the advertising budget 266
III. Increasing the sales commission rates 268
IV. Reducing the prices 269
V. Extending the sales credit terms 270
VI. Comparative profitability of alternative measures 271
VII. Sales expansion cost leverage 273
Exhibits
11.1 Improvement in profit due to expansion
of sales volume 275
11.2 Increasing the advertising budget—monthly profitability
statement 276
yjjj contents
11.3 Increasing the advertising budget—working capital and
interest expense per unit 277
11.4 Increasing the sales commission rates—monthly
profitability statement 278
11.5 Increasing the sales commission rates—crossover sales
volume 279
11.6 Reducing the prices—monthly profitability statement ... 280
11.7 Extending the sales credit term—monthly profitability
statement 281
11.8 Extending the sales credit term—receivable related
expenses 282
11.9 Profitability of alternative sales expansion measures 283
11.10 Effect of sales expansion cost leverage on net profit—
if sales volume increases by 20% 284
11.11 Effect of sales expansion cost leverage on net profit—
if sales volume increases by 100% 284
Chapter 12 ANALYZING EQUIPMENT
ACQUISITIONS 285
I. Estimating the effective acquisition and operating costs ... 285
II. Selecting among equipment with different acquisition
and operating costs 289
III. Selecting among equipment with different useful lives .... 292
IV. Deciding whether to replace equipment or not 293
V. Deciding on lease or buy alternatives 295
Exhibits
12.1 Effective tax benefit 297
12.2 Effective equipment acquisition cost 298
12.3 Effective equipment operating cost 299
12.4 Equipment with different acquisition and operating
costs—cash flow 300
12.5 Equipment with different acquisition and operating
costs—present value of costs 301
12.6 Equipment with different operating lives—cash flow .... 302
12.7 Equipment with different operating lives—present value
of costs as of year 0 303
12.8 Equipment replacement—cash flow 304
12.9 Equipment replacement—present value of costs as of
year 0 305
12.10 Lease or buy alternatives—cash flow 306
12.11 Lease or buy alternatives—present value of costs as of
year 0 307
Contents ix
Chapter 13 ANALYZING PLANT AUTOMATION
PROJECTS 308
I. Basis of analysis 308
II. Not automated operations (option A) 309
III. Automated operations (option B) 312
IV. Comparative analysis 312
Exhibits
13.1 Not automated operations—cash profit 315
13.2 Not automated operations—depreciation and
income tax 316
13.3 Not automated operations—working capital 317
13.4 Not automated operations—total cash flow 318
13.5 Automated operations—cash profit 319
13.6 Automated operations—total cash flow 320
13.7 Automation decision—return on investment 321
13.8 Automation decision—sensitivity analysis 322
Chapter 14 ANALYZING LOAN SOURCE
SELECTIONS 323
I. Effective interest rate base 324
II. Compounding, payment and calculation of interest 325
III. Up front fees and reserve requirements 328
IV. Amount and loan amortization schedule 329
V. Income tax and inflation 331
Exhibits
14.1 Frequency of compounding of interest 332
14.2 Frequency of payment of interest 333
14.3 Up front fees 334
14.4 Reserve requirement 335
14.5 Loan amortization schedule 336
14.6 Income tax and inflation 337
Chapter IS ANALYZING DEBT/EQUITY
STRUCTURES 338
I. Nature of debt leverage 338
II. Effect of debt leverage on investors IRR 341
III. Effect of leverage on the project risk 350
Exhibits
15.1 Concept of debt leverage (chart) 353
15.2 Cash flow for a debt free project 354
X Contents
15 3 Side leverage—cash flow for a project with a $1,800,000
debt 355
15.4 Loan outstanding dollar year leverage—comparative
effect 356
15.5 Loan outstanding dollar year leverage—cash flow 357
15.6 Project and investors financing (chart) 358
15.7 Side and front financing (chart) 358
15.8 Front leverage 359
15.9 Effect of inflation—cash flow for a debt free project 360
15.10 Effect of inflation and tax 361
15.11 Inflation leverage—cash flow for a project with $150,000
debt 362
15.12 Sensitivity analysis—project A with $500,000 in fixed
costs 363
15.13 Sensitivity analysis—project B with $2,100,000 in fixed
costs 364
15.14 Debt service break even point sales volume 365
DIVISION TWO: EVALUATING THE PAST
PERFORMANCE
Chapter 16 DETERMINANTS OF REPORTED PAST
PERFORMANCE 366
I. Strategies and supporting measures as determinants of
performance 367
II. Environmental forces as determinants of performance .. 368
III. Accounting conventions as determinants of reported
performance 369
IV. Past performance—differences from projected
performance 372
Exhibits
16.1 Impact of strategy on profit—traditional analysis 376
16.2 Impact of strategy on profit—new analysis 376
16.3 Impact of industry sales on net profit—traditional
analysis 377
16.4 Impact of industry sales on net profit—new analysis .... 377
16.5 Impact of inflation on net profit—traditional analysis ... 378
16.6 Impact of inflation on net profit—inflation considered ... 378
16.7 Impact of nonoperating assets on ROI 379
16.8 Decision analysis and performance evaluation—
differences 380
Contents Xi
16.9 Coverages of performance evaluation and decision
analysis 381
Chapter 17 FINANCIAL STATEMENTS AS BASIS OF
EVALUATION 382
I. Gross profit form of income statement 383
II. Absorption versus direct costing 386
III. Contribution margin form of income statement 388
IV. Discretionary expenses and sales expansion costs 391
V. Conventional balance sheet 394
VI. Limitations of financial statements 395
Exhibits
17.1 Conventional income statement 402
17.2 Year 2 gross profit 403
17.3 Year 2 cost of goods sold 404
17.4 Contribution margin income statement 405
17.5 Conventional balance sheet 406,407
Chapter 18 INTEGRATED PERFORMANCE
RATIOS 408
I. Families of ratios 409
II. Integrated management performance ratios 411
III. Dupont formula 417
IV. Limitations of ratios 418
Exhibits
18.1 Types of ratios and their relationships 420
18.2 Integrated management performance ratio 421
18.3 Comparative integrated management performance
ratios 422
Chapter 19 RETURN ON INVESTMENT
RATIO ANALYSIS 423
I. Return on stockholders equity or accounting rate of
return 424
II. Residual income 427
III. Evaluation of the ROSE and RI 430
IV. Return on loans 439
V. Return on total investment 441
VI. Return on stockholders equity and interest spread 442
xii Contents
Exhibits
19.1 Return on stockholders equity 445
19.2 Alternative methods of valuing stockholders equity 446
19.3 Cost of capital and residual income 447
19.4 Effect of new projects on ARR and RI 448
19.5 Effect of existing operations on ARR 448
19.6 Limitation of residual income 449
19.7 Conflict between corporate and divisional goals 450
19.8 Return to lenders or cost of loans 451
19.9 Loan payments cover 452
19.10 Rate of return on total investment 453
19.11 ROSE and gain due to financing leverage 454
Chapter 2O FINANCING STRUCTURE RATIO
ANALYSIS 4 55
I. Financing structure ratios 455
II. Solvency ratios 460
III. Liquidity ratios 464
IV. Limitations of the major solvency and liquidity ratios ... 468
V. Ratios for predicting bankruptcy 470
Exhibits
20.1 Financing structure ratios 471
20.2 Solvency and liquidity ratios 472
Chapter 21 OPERATING RATIO ANALYSIS 473
I. Asset distribution ratios 474
II. Asset turnover ratios 477
III. Sales profitability ratios 490
IV. Labor time cost indicators 494
V. Manufacturing efficiency indicators 497
VI. Sales productivity indicators 500
VII. Building utilization rates 502
Exhibits
21.1 Asset distribution ratios 505
21.2 General turnover ratios 506
21.3 Accounts receivable ratios 507
21.4 Treatment of cash sales and dead accounts 508
21.5 Finished goods inventory ratios 509
21.6 Raw materials inventory and accounts payable 510
21.7 Sales profitability ratios 511
Contents Xiii
Chapter 22 TRADITIONAL VARIANCE ANALYSIS ... 512
I. Sales and variable costs—results of variance analysis ... 513
II. Sales and variable costs—one product variance
analysis 514
III. Sales and variable costs—multiproduct variance
analysis 520
IV. Sales and variable costs—evaluation of conventional
techniques 521
V. Overhead—variable analysis 526
Exhibits
22.1 Budget and actual performance 530
22.2 Variances of sales revenues and variable costs* 531
22.3 Variances of variable costsf 532
22.4 Base data for variance analysis* 533
22.5 Base data for variance analysis+ 534
22.6 Conventional variance analysis* 535
22.7 Conventional variance analysis+ 536
22.8 Conventional variance analysis for raw material 537
22.9 Planning and performance variances 538
22.10 Conventional variance analysis with a revised budget+ . . 539
22.11 Conventional product mix analysis 540
22.12 Results of conventional methods 541
22.13 Conventional methods—coverages of variances 542
22.14 Evaluation of conventional method 543
22.15 Situation A—decline in quantity and increase in price . .. 544
22.16 Situation B—increase in quantity and decline in price . . . 545
22.17 Situation C—increase in both quantity and price 546
22.18 Situation D—decline in both quantity and price 547
22.19 Plant overhead—two variance analysis 548
22.20 Plant overhead—three variance analysis 549
Chapter 23 MULTIVARIANCE ANALYSIS 55O
I. Sales and variable costs—multivariance analysis 551
II. Sales and variable costs—results of applications 552
III. Sales and variable costs—procedures of applications .... 554
IV. Sales and variable costs—standards and
accountabilities 561
V. Production overhead—variances and accountabilities .... 569
* Product sales deviation used as a basis of the quantity variance of the variable costs.
f Input quantity deviation used as a basis of the quantity variance of the variable costs.
Xiv Contents
VI. Other marketing costs—variances and
accountabilities 574
VII. Warehousing and inventory costs—variances and
accountabilities 576
VIII. Administrative costs—variances and accountabilities .... 579
Exhibits
23.1 Graphic comparison of direct labor variances 581
23.2 Summary of variances 582,583
23.3 Primary, secondary, and tertiary variances 584
23.4 Base data for variance analysis 585
23.5 Sales: primary variance 586
23.6 Sales: product sales volume—secondary variances 587
23.7 Sales: company sales volume—tertiary variances 588
23.8 Commissions—variance analysis 589
23.9 Interest, materials, and labor 590
23.10 Interest variance analysis 591
23.11 Interest: cost per sales unit—secondary variance 592
23.12 Raw materials variance analysis 593
23.13 Raw materials: cost per sales unit—secondary variances 594
23.14 Electricity cost—variances 595
23.15 Warehousing and inventory costs—variances 596
Chapter 24 EVALUATING PERFORMANCE
BY STRATEGY 597
I. Strategies and measures 597
II. Profitability 599
III. Resources 603
IV. Results of performance 605
Exhibits
24.1 Income statement 608,609
24.2 Interest 610
24.3 Balance sheet 611,612
24.4 Return on operating assets 613
24.5 Adjusted net profit 614
Chapter 25 EVALUATING PERFORMANCE WITH
RESOURCE BASED INTEREST 615
I. Loan based interest—nature 616
II. Resource based interest—nature 618
III. Interest approaches in performance evaluation 619
Contents XV
IV. Loan based versus resource based interest—use in
comparing gross profit performance 621
V. Loan based interest—use in gross profit performance
evaluation 622
VI. Resource based interest—use in gross profit performance
evaluation 624
VII. The revaluation of receivables and payables 626
Exhibits
25.1 Interest flow chart 629
25.2 Comparison of interest concepts 630
25.3 Conventional income statement 631
25.4 Gross profit statement using the resource based interest
approach 632
25.5 Gross profit variance—new approach 633
25.6 Economic value of cash and receivables 634
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| id | DE-604.BV005915342 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T16:36:48Z |
| institution | BVB |
| isbn | 0133183467 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-003704099 |
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| physical | XXV, 645 S. |
| publishDate | 1991 |
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| publisher | Prentice Hall |
| record_format | marc |
| spelling | Morrow, Vincent Verfasser aut Handbook of financial analysis for corporate managers with spreadsheet models for decision analysis and performance evaluation applications Vincent Morrow Englewood Cliffs, NJ Prentice Hall 1991 XXV, 645 S. txt rdacontent n rdamedia nc rdacarrier Corporations Finance Finanzanalyse (DE-588)4133000-6 gnd rswk-swf Finanzmanagement (DE-588)4139075-1 gnd rswk-swf Finanzanalyse (DE-588)4133000-6 s Finanzmanagement (DE-588)4139075-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003704099&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Morrow, Vincent Handbook of financial analysis for corporate managers with spreadsheet models for decision analysis and performance evaluation applications Corporations Finance Finanzanalyse (DE-588)4133000-6 gnd Finanzmanagement (DE-588)4139075-1 gnd |
| subject_GND | (DE-588)4133000-6 (DE-588)4139075-1 |
| title | Handbook of financial analysis for corporate managers with spreadsheet models for decision analysis and performance evaluation applications |
| title_auth | Handbook of financial analysis for corporate managers with spreadsheet models for decision analysis and performance evaluation applications |
| title_exact_search | Handbook of financial analysis for corporate managers with spreadsheet models for decision analysis and performance evaluation applications |
| title_full | Handbook of financial analysis for corporate managers with spreadsheet models for decision analysis and performance evaluation applications Vincent Morrow |
| title_fullStr | Handbook of financial analysis for corporate managers with spreadsheet models for decision analysis and performance evaluation applications Vincent Morrow |
| title_full_unstemmed | Handbook of financial analysis for corporate managers with spreadsheet models for decision analysis and performance evaluation applications Vincent Morrow |
| title_short | Handbook of financial analysis for corporate managers |
| title_sort | handbook of financial analysis for corporate managers with spreadsheet models for decision analysis and performance evaluation applications |
| title_sub | with spreadsheet models for decision analysis and performance evaluation applications |
| topic | Corporations Finance Finanzanalyse (DE-588)4133000-6 gnd Finanzmanagement (DE-588)4139075-1 gnd |
| topic_facet | Corporations Finance Finanzanalyse Finanzmanagement |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003704099&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT morrowvincent handbookoffinancialanalysisforcorporatemanagerswithspreadsheetmodelsfordecisionanalysisandperformanceevaluationapplications |