The essentials of finance and budgeting:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston, Mass. [u.a.]
Harvard Business School Press
2005
|
| Schriftenreihe: | Business literacy for HR professionals series
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XVIII, 329 S. graph. Darst. |
| ISBN: | 1591395720 |
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| 245 | 1 | 0 | |a The essentials of finance and budgeting |c [Writers: Lauren Keller Johnson ; Richard Luecke] |
| 246 | 1 | 3 | |a Finance and budgeting |
| 264 | 1 | |a Boston, Mass. [u.a.] |b Harvard Business School Press |c 2005 | |
| 300 | |a XVIII, 329 S. |b graph. Darst. | ||
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| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Business literacy for HR professionals series | |
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Personnel, Services du - Finances | |
| 650 | 4 | |a Personnel departments |x Finance | |
| 700 | 1 | |a Luecke, Richard A. |e Verfasser |4 aut | |
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Datensatz im Suchindex
| _version_ | 1804134572189810688 |
|---|---|
| adam_text | Contents
Introduction xiii
1 Finance and the HR Professional 1
A Crucial Competency
Minding Your Business 2
Applying Your Financial Knowledge 5
Summing Up 18
Leveraging Chapter Insights: Critical Questions 19
2 Financial Statements 21
The Elements of Managerial Finance
Why Financial Statements? 22
The Balance Sheet 23
The Income Statement 32
The Cash Flow Statement 36
Where to Find Financial Information 39
Using Financial Statements to Enhance HR Service Quality 40
Summing Up 41
Leveraging Chapter Insights: Critical Questions 41
3 Finding Meaning in Financial Statements 43
A Look Behind the Numbers
Ratio Analysis 44
Percentage Format Financial Statements 56
Summing Up 58
Leveraging Chapter Insights: Critical Questions 59
viii Contents
4 From Financial Measures to a Balanced
Scorecard 61
Measuring Activities That Drive Future Financial Performance
What Is a Balanced Scorecard? 62
Implementing a Balanced Scorecard Program 66
Creating an HR Scorecard 69
Summing Up ^2
Leveraging Chapter Insights: Critical Questions 74
5 Important Accounting Concepts 77
The Rules That Shape Financial Statements
Generally Accepted Accounting Principles
Cash Versus Accrual Accounting
Accounting for Inventory 80
Depreciation °6
Accounting for Leases °1
Historic Cost and Its Implications
Cost Accounting 94
Summing Up *™
Leveraging Chapter Insights: Critical Questions 102
6 Taxes 103
Important Details You Should Know
Taxes and the Legal Form of the Business ^
Progressive Tax Rates 111
Marginal Tax Rate !13
Credits Versus Deductions ^^
Tax Loss Carryback and Carryforward 115
Summing Up H!S
Leveraging Chapter Insights: Critical Questions 116
7 Financing Operations and Growth 1 !9
Funding the Different Stages of Growth
Start Up Financing 120
Financing Growth 125
Contents ix
Other Forms of External Financing 130
The Matching of Assets and Financing 131
A Life Cycle View of Financing 133
Summing Up 137
Leveraging Chapter Insights: Critical Questions 138
8 Money and Capital Markets 139
Another Option for Funding Growth
Money Markets 141
Capital Markets 142
Capital Market Securities 147
Summing Up 152
Leveraging Chapter Insights: Critical Questions 153
9 Budgeting 155
Forecasting Your Company s Financial Future
What Is Budgeting? 157
Budget Functions 157
Types of Budgets 161
The Master Budget 164
The Human Side of Budgeting 177
Developing an HR Department Budget 182
Summing Up 188
Leveraging Chapter Insights: Critical Questions 188
10 Practical Tools for Management Decisions 191
Making the Numbers Work for You
Cost Benefit Analysis 192
Accounting Return on Investment 194
Payback Period 197
Breakeven Analysis 198
Estimating Nonquantifiable Benefits and Costs 202
Tracking Performance 202
Summing Up 203
Leveraging Chapter Insights: Critical Questions 204
x Contents
11 Measuring and Reporting Human Capital 205
A Vital Exercise
What Is Human Capital? 206
Measuring Human Capital: Techniques and Challenges 210
Launching or Enhancing a Human Capital Measurement
System in Your Firm 212
Reporting Human Capital 216
Summing Up 218
Leveraging Chapter Insights: Critical Questions 218
12 The Time Value of Money 221
Calculating the Real Value of Your Investment
What Is Time Value? 223
Present Value and Net Present Value 225
Internal Rate of Return 236
Sensitivity Analysis 239
Economic Value Added 241
Summing Up 243
Leveraging Chapter Insights: Critical Questions 244
13 Business Valuation Concepts 245
Evaluating Opportunity
An Uncertain Science 246
Asset Based Valuations 248
Earnings Based Valuations 251
Discounted Cash Flow Method 255
Summing Up 258
Leveraging Chapter Insights: Critical Questions 259
14 Developing and Using Your Financial
Know How 261
Next Steps for You and Your Firm s HR Department
Enhancing Your Financial Know How 262
Serving as a Strategic Business Partner 263
Contents xi
Creating a Positive Working Relationship Between HR
and Finance 267
Operating Your HR Department as a Profit Center 270
Summing Up 271
Leveraging Chapter Insights: Critical Questions 274
Appendix A 275
Activity Based Budgeting
Appendix B 281
Balance Sheet Template
Appendix C 283
Income Statement Template
Appendix D 285
Cash Flow Statement Template
Appendix E 287
Cash Budget Template
Appendix F 289
HR Department Budget Template
Notes 291
Glossary 295
For Further Reading 305
Index 311
About the Series Adviser 323
About the Subject Adviser 325
About the Writers 321
About the Society for Human Resource Management 329
|
| adam_txt |
Contents
Introduction xiii
1 Finance and the HR Professional 1
A Crucial Competency
Minding Your Business 2
Applying Your Financial Knowledge 5
Summing Up 18
Leveraging Chapter Insights: Critical Questions 19
2 Financial Statements 21
The Elements of Managerial Finance
Why Financial Statements? 22
The Balance Sheet 23
The Income Statement 32
The Cash Flow Statement 36
Where to Find Financial Information 39
Using Financial Statements to Enhance HR Service Quality 40
Summing Up 41
Leveraging Chapter Insights: Critical Questions 41
3 Finding Meaning in Financial Statements 43
A Look Behind the Numbers
Ratio Analysis 44
Percentage Format Financial Statements 56
Summing Up 58
Leveraging Chapter Insights: Critical Questions 59
viii Contents
4 From Financial Measures to a Balanced
Scorecard 61
Measuring Activities That Drive Future Financial Performance
What Is a Balanced Scorecard? 62
Implementing a Balanced Scorecard Program 66
Creating an HR Scorecard 69
Summing Up ^2
Leveraging Chapter Insights: Critical Questions 74
5 Important Accounting Concepts 77
The Rules That Shape Financial Statements
Generally Accepted Accounting Principles '"
Cash Versus Accrual Accounting '"
Accounting for Inventory 80
Depreciation °6
Accounting for Leases °1
Historic Cost and Its Implications "
Cost Accounting 94
Summing Up *™
Leveraging Chapter Insights: Critical Questions 102
6 Taxes 103
Important Details You Should Know
Taxes and the Legal Form of the Business ^
Progressive Tax Rates 111
Marginal Tax Rate !13
Credits Versus Deductions ^^
Tax Loss Carryback and Carryforward 115
Summing Up H!S
Leveraging Chapter Insights: Critical Questions 116
7 Financing Operations and Growth 1 !9
Funding the Different Stages of Growth
Start Up Financing 120
Financing Growth 125
Contents ix
Other Forms of External Financing 130
The Matching of Assets and Financing 131
A Life Cycle View of Financing 133
Summing Up 137
Leveraging Chapter Insights: Critical Questions 138
8 Money and Capital Markets 139
Another Option for Funding Growth
Money Markets 141
Capital Markets 142
Capital Market Securities 147
Summing Up 152
Leveraging Chapter Insights: Critical Questions 153
9 Budgeting 155
Forecasting Your Company's Financial Future
What Is Budgeting? 157
Budget Functions 157
Types of Budgets 161
The Master Budget 164
The Human Side of Budgeting 177
Developing an HR Department Budget 182
Summing Up 188
Leveraging Chapter Insights: Critical Questions 188
10 Practical Tools for Management Decisions 191
Making the Numbers Work for You
Cost Benefit Analysis 192
Accounting Return on Investment 194
Payback Period 197
Breakeven Analysis 198
Estimating Nonquantifiable Benefits and Costs 202
Tracking Performance 202
Summing Up 203
Leveraging Chapter Insights: Critical Questions 204
x Contents
11 Measuring and Reporting Human Capital 205
A Vital Exercise
What Is Human Capital? 206
Measuring Human Capital: Techniques and Challenges 210
Launching or Enhancing a Human Capital Measurement
System in Your Firm 212
Reporting Human Capital 216
Summing Up 218
Leveraging Chapter Insights: Critical Questions 218
12 The Time Value of Money 221
Calculating the Real Value of Your Investment
What Is Time Value? 223
Present Value and Net Present Value 225
Internal Rate of Return 236
Sensitivity Analysis 239
Economic Value Added 241
Summing Up 243
Leveraging Chapter Insights: Critical Questions 244
13 Business Valuation Concepts 245
Evaluating Opportunity
An Uncertain Science 246
Asset Based Valuations 248
Earnings Based Valuations 251
Discounted Cash Flow Method 255
Summing Up 258
Leveraging Chapter Insights: Critical Questions 259
14 Developing and Using Your Financial
Know How 261
Next Steps for You and Your Firm's HR Department
Enhancing Your Financial Know How 262
Serving as a Strategic Business Partner 263
Contents xi
Creating a Positive Working Relationship Between HR
and Finance 267
Operating Your HR Department as a Profit Center 270
Summing Up 271
Leveraging Chapter Insights: Critical Questions 274
Appendix A 275
Activity Based Budgeting
Appendix B 281
Balance Sheet Template
Appendix C 283
Income Statement Template
Appendix D 285
Cash Flow Statement Template
Appendix E 287
Cash Budget Template
Appendix F 289
HR Department Budget Template
Notes 291
Glossary 295
For Further Reading 305
Index 311
About the Series Adviser 323
About the Subject Adviser 325
About the Writers 321
About the Society for Human Resource Management 329 |
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| spelling | Keller Johnson, Lauren Verfasser (DE-588)130459968 aut The essentials of finance and budgeting [Writers: Lauren Keller Johnson ; Richard Luecke] Finance and budgeting Boston, Mass. [u.a.] Harvard Business School Press 2005 XVIII, 329 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Business literacy for HR professionals series Includes bibliographical references and index Personnel, Services du - Finances Personnel departments Finance Luecke, Richard A. Verfasser aut Harvard Graduate School of Business Administration Sonstige (DE-588)42800-0 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014177353&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Keller Johnson, Lauren Luecke, Richard A. The essentials of finance and budgeting Personnel, Services du - Finances Personnel departments Finance |
| title | The essentials of finance and budgeting |
| title_alt | Finance and budgeting |
| title_auth | The essentials of finance and budgeting |
| title_exact_search | The essentials of finance and budgeting |
| title_exact_search_txtP | The essentials of finance and budgeting |
| title_full | The essentials of finance and budgeting [Writers: Lauren Keller Johnson ; Richard Luecke] |
| title_fullStr | The essentials of finance and budgeting [Writers: Lauren Keller Johnson ; Richard Luecke] |
| title_full_unstemmed | The essentials of finance and budgeting [Writers: Lauren Keller Johnson ; Richard Luecke] |
| title_short | The essentials of finance and budgeting |
| title_sort | the essentials of finance and budgeting |
| topic | Personnel, Services du - Finances Personnel departments Finance |
| topic_facet | Personnel, Services du - Finances Personnel departments Finance |
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