The portable MBA in finance and accounting:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York u.a.
Wiley
1997
|
| Edition: | 2. ed. |
| Series: | The portable MBA series
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIII, 622 S. graph. Darst. |
| ISBN: | 047118425X |
Staff View
MARC
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| 100 | 1 | |a Livingstone, John L. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The portable MBA in finance and accounting |c John Leslie Livingstone |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a New York u.a. |b Wiley |c 1997 | |
| 300 | |a XIII, 622 S. |b graph. Darst. | ||
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Record in the Search Index
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| adam_text | CONTENTS
Preface xi
Acknowledgments xiii
PART ONE: UNDERSTANDING THE NUMBERS
Chapter 1 Understanding Financial Statements 3
Statement of Cash Flows 4
Income Statement and Balance Sheet Development 6
Plans: Pro Forma Financial Statements 10
A Checklist for Financial Statements 16
Emerging Business and Industry Data 16
Cash Assessment 17
Profitability Assessment 23
For Further Reading 26
Chapter 2 Analyzing Business Earnings 27
The Nature of Nonrecurring Items 28
The Process of Identifying Nonrecurring Items 30
Nonrecurring Items in the Income Statement 31
Nonrecurring Items in the Statement of Cash Flows 43
Nonrecurring Items in the Inventory Disclosures
of LIFO Firms 44
Nonrecurring Items in the Income Tax Note 46
Nonrecurring Items in the Other Income (Expense) Note 49
Nonrecurring Items in Managements Discussion
and Analysis (MD A) 50
Nonrecurring Items in Other Selected Notes 52
v
Summarizing the Effect of Nonrecurring Items
on Sustainable Earnings 56
The Sustainable Earnings Worksheet 56
Role of the Sustainable Earnings Base 59
Case One: Application of the Sustainable Earnings
Worksheet to Acme Cleveland Corporation 61
Case Two: Application of the Sustainable Earnings
Worksheet to Evans Sutherland Computer Corporation 64
Summary 73
For Further Reading 73
Annual Reports to Shareholders Referenced in This Chapter 73
Notes 76
Chapter 3 Cost Volume Profit Analysis 79
Cost Behavior 82
Cost Profit Volume Analysis 84
Contribution Analysis 86
Multiple Products 89
Economies of Scale 90
Predatory Pricing 92
The Shutdown Point 94
Banana Computer Corporation 95
Cost Estimation 95
Summary of Cost Estimates 104
Conclusion 105
For Further Reading 105
Chapter 4 Activity Based Costing 107
Background 108
The Retreat 112
Six Months Later 122
Activity Based Cost Systems 124
Steps in the Design of an ABCS 127
For Further Reading 129
Chapter 5 Information Technology and You 130
Introduction 130
Hardware 131
Operating Systems 135
Applications Software 135
Networking 142
The Future—Today, Tomorrow, and Next Week 146
For Further Reading 147
Chapter 6 Forecasts and Budgets 149
The Concept of Budgeting 149
Functions of Budgeting 152
Reasons for Budgeting 153
Effective Budgeting 156
Developing a Budget 159
Fixed Budgets versus Flexible Budgets 166
The Budget Review Process 168
For Further Reading 171
Chapter 7 Measuring Productivity 172
Budgetary Control 173
Variable Cost Budgets 179
Collecting Standards 183
Fixed Cost Budgets 185
Standard Cost Accounting Systems 187
Budgetary Control Revisited 190
For Further Reading 191
Notes 191
PART TWO: PLANNING AND FORECASTING
Chapter 8 Choosing a Business Form 195
Business Forms 196
Comparison Factors 198
Formation 198
Operation out of State 201
Recognition as a Legal Entity 202
Continuity of Life 203
Transferability of Interest 205
Control 207
Liability 215
Taxation 218
Choice of Entity 227
Conclusion 231
For Further Reading 231
Chapter 9 The Business Plan 232
Planning and the Business Plan 232
Pitfalls of Effective Planning 237
A Closer Look at the What 242
Case—Rapidrill Business Plan 246
Summary 248
The Industry, the Company, and the Product 248
The Management Team 253
Market Research and Analysis 258
Marketing Plan 268
Design and Development Plans 270
Manufacturing Plan 272
Schedule 274
viii Contents Risks 274
Financial Plan 278
Proposed Rapidrill Offering 290
Notes to Balance Sheet 290
For Further Reading 292
Notes 293
Chapter 10 Managing Long Term Investments 294
The Time Value of Money 295
The Capital Budgeting Decision Model 296
Financial Leverage 297
Financial Structure and the Cost of Capital 298
Alternative Approaches to Cost of Capital 301
The Inflation Problem 303
Rate of Return on Investment (ROI) 303
U sing the Tables to Calculate Present Values 305
Discounted Future Cash Flows and Net Present Value 308
Incorporation of Income Tax Effects 312
Internal Rate of Return 313
IRR and NPV Compared 315
Capital Budgeting 317
Book Value of Equipment—Excluding Tax Effects 319
Book Value of Equipment—Including Tax Effects 320
Working Capital and the Business Plan 321
Conclusion 324
For Further Reading 325
Chapter 11 Taxes and Business Decisions 326
The Business 327
Unreasonable Compensation 327
Making the Subchapter S Election 330
Acquisition 334
Executive Compensation 337
Sharing the Equity 342
Vacation Home 348
Like Kind Exchanges 350
Dividends 352
Estate Planning 356
Spin offs and Split ups 363
Sale of the Corporation 365
Conclusion 367
For Further Reading 367
Chapter 12 The Global Business 368
Emergence of Managerial and Financial Reporting
Issues at Successive Stages in the Firm s Life Cycle 368
Risk Management Alternatives for Foreign Currency
Denominated Transactions 371
Influences on the Hedging Decision 378
Translation of the Statements of Foreign Subsidiaries 380
Managing the Currency Risk of Foreign Subsidiaries 388
Differences in U.S. and Foreign Accounting Policies 390
Evaluation of the Performance of Foreign Subsidiaries
and Their Management 396
Impact of Inflation on the Financial Performance
of Foreign Subsidiaries 404
U.S. Government Restrictions on Business Practices
Associated with Foreign Subsidiaries and Government 410
Summary 412
For Further Reading 412
Annual Reports to Shareholders Referenced in This Chapter 413
Notes 414
Chapter 13 Managing Financial Risk 418
What Went Wrong: Case Studies of Derivatives Debacles 420
Widespread Use 425
The Instruments 426
How to Choose the Appropriate Hedge 443
Summary and Final Recommendations 447
For Further Reading 447
PART THREE: MAKING KEY STRATEGIC DECISIONS
Chapter 14 Going Public 451
The Decision to Go Public 452
Choosing a Lead Underwriter 459
The SEC 461
The Process of Going Public 461
Five Years Later: A Look Back 464
Life as a Public Company 466
For Further Reading 468
Appendix 1 468
Appendix 2 473
Chapter 15 The Board of Directors 478
Why Have a Board of Directors? 478
Size and Composition of the Board 479
Relation to the CEO 480
Normal Board Meetings 482
Strategy 484
Dealing with Major Crises 486
Delegation of Board Work 489
Compensation Committee 490
Audit Committee 492
Finance Committee 499
Summary 502
For Further Reading 503
Notes 504
Chapter 16 Information Technology and the Firm 506
Introduction 506
Historical Perspective 506
Hardware 507
Software 509
Today s Application Systems 511
Accounting Information Systems 512
Information Technology in Banking and Finance 514
Networks and Communications 515
Database 517
Data Warehouse 518
Controls 520
Year 2000—Virus or Deadly Disease? 521
Information Technology Strategy 523
Justifying the Cost of Information Technology 524
Internet/Intranet/Extranet 524
Decision Support Systems/Executive Information Systems 525
Advanced Technology 525
Conclusion 526
For Further Reading 527
Chapter 17 Profitable Growth by Acquisition 528
Acquisition Objective and Goal(s) 529
Acquisitions Options: Directional and Structural 531
Candidate Screening: The Profitability Test 536
Candidate Screening: Profitability Conditions 542
Growth by Acquisition: Good Idea, or Not So Good? 549
For Further Reading 550
Chapter 18 Bankruptcy 551
The Scene Is Set 551
Where to Start 554
Bankruptcy: An Overview from Beginning to End 557
For Further Reading 589
Glossary 591
About the Authors 609
Index 613
|
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| id | DE-604.BV012700969 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:32:09Z |
| institution | BVB |
| isbn | 047118425X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008632408 |
| oclc_num | 36705803 |
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| owner_facet | DE-573 DE-19 DE-BY-UBM |
| physical | XIII, 622 S. graph. Darst. |
| publishDate | 1997 |
| publishDateSearch | 1997 |
| publishDateSort | 1997 |
| publisher | Wiley |
| record_format | marc |
| series2 | The portable MBA series |
| spelling | Livingstone, John L. Verfasser aut The portable MBA in finance and accounting John Leslie Livingstone 2. ed. New York u.a. Wiley 1997 XIII, 622 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier The portable MBA series Accounting gtt Financiering gtt Unternehmen Accounting Business enterprises Finance Finanzierung (DE-588)4017182-6 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 Finanzierung (DE-588)4017182-6 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008632408&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Livingstone, John L. The portable MBA in finance and accounting Accounting gtt Financiering gtt Unternehmen Accounting Business enterprises Finance Finanzierung (DE-588)4017182-6 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4017182-6 (DE-588)4048732-5 |
| title | The portable MBA in finance and accounting |
| title_auth | The portable MBA in finance and accounting |
| title_exact_search | The portable MBA in finance and accounting |
| title_full | The portable MBA in finance and accounting John Leslie Livingstone |
| title_fullStr | The portable MBA in finance and accounting John Leslie Livingstone |
| title_full_unstemmed | The portable MBA in finance and accounting John Leslie Livingstone |
| title_short | The portable MBA in finance and accounting |
| title_sort | the portable mba in finance and accounting |
| topic | Accounting gtt Financiering gtt Unternehmen Accounting Business enterprises Finance Finanzierung (DE-588)4017182-6 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Financiering Unternehmen Business enterprises Finance Finanzierung Rechnungswesen |
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