Finance for IT decision makers: a practical handbook for buyers, sellers and managers
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London [u.a.]
Springer
1999
|
| Series: | Practitioner series
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | X, 214 S. graph. Darst. |
| ISBN: | 3540762329 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Contents
Acknowledgements viii
Introduction ix
Part 1 Finance for IT Decision Makers 1
1. Decisions, Decisions 3
What is Cashflow? 3
A Financial Case 4
What is Discounted Cashflow? 7
TheCostofMoney 9
PresentValue 9
Interpreting Present Values 13
2. Financial Cases and Business Cases 19
CostCases 19
Cost/Benefit Cases 20
Business Cases 21
What is a Benefit? 22
Cashflow and Profit 23
A Sound Basis for Decision Making? 27
3. When is a Benefit not a Benefit? 29
How to Build an IT Financial Case 29
Example 3.1: The Situation 30
Example3.1:TheTask 34
Example 3.1: The Solution 35
Example 3.1: Explanations 35
What Cashflows are Relevant? 45
Is it a Worthwhile Investment? 47
4. How Financial Cases are Evaluated Part 1 51
Present Value Revisited 51
The Cost of Capital 52
Applying Present Values 54
Internal Rate of Return 57
NPV, IRR and Risk 62
V
vi Contents
5. How Financial Cases are Evaluated Part 2 67
Payback 67
Payback and Risk 69
Discounted Payback 70
Return on Investment (ROI) 71
ROI and Risk 76
Shareholder Value Added 78
The Methods Compared 80
6. The Effects of Taxation 83
Personal Tax 83
Business Tax 84
Capital Allowances 86
How Does Tax Affect an IT Financial Case? 90
After Tax Evaluation of an Investment 93
The Results Compared 95
Taxation and Leasing 95
7. IT Leasing Part 1 99
What is a Lease? 99
How IT Leasing Developed 101
Types of Lease 105
Finance Leases 105
Whose Balance Sheet? 106
Sale and Lease Back 107
Hire Purchase 108
Leasing and Financial Cases 109
8. IT Leasing Part 2 Ill
Operating Leases Ill
Residual Value (RV) 112
Whose Balance Sheet? 116
Risk and Reward 117
Non Full Payout Finance Leases 119
Composite Leases 119
Exchange Leases 121
Rental 121
International Financing 122
Small Ticket Financing 123
The Wilder Shores of Leasing 123
9. IT Aspects of Depreciation and Budgets 127
Depreciation of IT Assets 127
Loss on Disposal 128
Depreciation of Upgradable Assets 130
Budgets 131
How Much Flexibility? 132
Contents vjj
Budgets and Leasing 133
Part 2 Finance Fundamentals in a Nutshell 137
10. Finance Fundamentals Bringing it Together 139
Ways to Run a Business 139
Limited Companies 140
How a Business Works 142
Example 10.1: Part 1 How Transactions Affect the
Balance Sheet 143
Example 10.1: Part 2 Typical Adjustments 149
Example 10.1: Part 3 The Profit and Loss Account 152
Example 10.1: Part 4 The Cashflow Statement 153
Relating Cashflow to Profit 154
Published Accounts 155
11. Finance Fundamentals Pulling it Apart 161
Financial Analysis 161
Example 11.1: A Sample Company JMB Limited 163
Profitability Ratios 165
Activity (or Capital Productivity) Ratios 166
Liquidity (or Cash Management) Ratios 170
Gearing Ratios 171
Stock Market Ratios 172
Other Ratios 174
Shareholder Value Added 174
Appendices
1 Discount Tables 181
2 Glossary of Financial Terms 187
3 Lease Accounting Rules 194
4 UK Software Tax and Accounting Rules 197
5 IT Aspects of UK VAT 199
6 Pro Forma Answer Sheets 202
7 Further Reading 208
Index 211
|
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| dewey-search | 658.15 21 |
| dewey-sort | 3658.15 221 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Informatik Wirtschaftswissenschaften |
| format | Book |
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| illustrated | Illustrated |
| indexdate | 2024-07-09T18:22:24Z |
| institution | BVB |
| isbn | 3540762329 |
| language | English |
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| physical | X, 214 S. graph. Darst. |
| publishDate | 1999 |
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| publisher | Springer |
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| spelling | Blackstaff, Michael 1939- Verfasser (DE-588)12033450X aut Finance for IT decision makers a practical handbook for buyers, sellers and managers Michael Blackstaff London [u.a.] Springer 1999 X, 214 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Practitioner series Unternehmen Information technology -- Finance Business enterprises -- Finance Finanzierung (DE-588)4017182-6 gnd rswk-swf Information Engineering (DE-588)4205982-3 gnd rswk-swf Information Engineering (DE-588)4205982-3 s Finanzierung (DE-588)4017182-6 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008223192&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Blackstaff, Michael 1939- Finance for IT decision makers a practical handbook for buyers, sellers and managers Unternehmen Information technology -- Finance Business enterprises -- Finance Finanzierung (DE-588)4017182-6 gnd Information Engineering (DE-588)4205982-3 gnd |
| subject_GND | (DE-588)4017182-6 (DE-588)4205982-3 |
| title | Finance for IT decision makers a practical handbook for buyers, sellers and managers |
| title_auth | Finance for IT decision makers a practical handbook for buyers, sellers and managers |
| title_exact_search | Finance for IT decision makers a practical handbook for buyers, sellers and managers |
| title_full | Finance for IT decision makers a practical handbook for buyers, sellers and managers Michael Blackstaff |
| title_fullStr | Finance for IT decision makers a practical handbook for buyers, sellers and managers Michael Blackstaff |
| title_full_unstemmed | Finance for IT decision makers a practical handbook for buyers, sellers and managers Michael Blackstaff |
| title_short | Finance for IT decision makers |
| title_sort | finance for it decision makers a practical handbook for buyers sellers and managers |
| title_sub | a practical handbook for buyers, sellers and managers |
| topic | Unternehmen Information technology -- Finance Business enterprises -- Finance Finanzierung (DE-588)4017182-6 gnd Information Engineering (DE-588)4205982-3 gnd |
| topic_facet | Unternehmen Information technology -- Finance Business enterprises -- Finance Finanzierung Information Engineering |
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