Entrepreneurial finance and accounting for high-tech companies:
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| Format: | Buch |
| Sprache: | English |
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Cambridge, Massachusetts
The MIT Press
[2016]
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| Online-Zugang: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Beschreibung: | xxv, 421 Seiten |
| ISBN: | 9780262034982 0262034980 |
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| adam_text | ENTREPRENEURIAL FINANCE AND ACCOUNTING FOR HIGH-TECH COMPANIES
/ FABOZZI, FRANK J.YYEAUTHOR
: 2016
TABLE OF CONTENTS / INHALTSVERZEICHNIS
INTRODUCTION
BUSINESS MODEL, BUSINESS PLAN, AND EXIT PLANNING
SELECTING A FORM OF BUSINESS ORGANIZATION
FOUNDERS STOCK AND EMPLOYEE STOCK OPTIONS
FUNDRAISING AND THE U.S. SECURITIES LAW
PRE-LIQUIDATION STAGES OF FINANCING
FINANCING VIA EQUITY AND EQUITY DILUTIVE SECURITIES
OBJECTIVES AND PRINCIPLES OF FINANCIAL ACCOUNTING
BALANCE SHEET
INCOME STATEMENT
STATEMENT OF CASH FLOWS AND THE STATEMENT OF STOCKHOLDERS EQUITY
FINANCIAL RATIOS
FINANCIAL PLANNING
PROFIT PLANNING
FINANCIAL OPTIONS
METHODS FOR VALUING PRIVATE COMPANIES
VALUING CAPITAL PROJECTS
REAL OPTIONS ANALYSIS
DIESES SCHRIFTSTCK WURDE MASCHINELL ERZEUGT.
Titel: Entrepreneurial finance and accounting for high-tech companies
Autor: Fabozzi, Frank J
Jahr: 2016
Contents
Foreword by Mung Chiang xvii
Preface xix
1 Introduction 1
The Risks Associated with a New Venture 1
The Difficulties of Obtaining Probabilities in Risk Assessment 2
What Is the Most Important Uncertainty? 3
A Closer Look at the Risks Faced by a New Venture: Market, Technical, Operational,
and Financial 4
Market Risk 5
Technical Risk 5
Operational Risk 6
Financial Risk 6
Why New Ventures Fail 6
Stages of a Venture 9
Milestones 9
Stages of Business Development and Financing 10
Key Points Covered in This Chapter 12
Further Readings 13
2 The Business Model, Business Plan, and Exit Planning 15
The Business Model 15
Three Key Components of a Business Model 17
The Market Customers and Customer Segments 20
The Value Proposition of the Products or Services Being Offered 21
Profitability: Revenue Sources and Cost Structure 21
Why the Business Model Has to Be Revised 22
Failure to Revise a Business Model: The Case of Brick-and-Mortar Video Rentals 23
Reasons for Rethinking a Business Model 24
The Business Plan 25
Nature of the Business 26
Products and Services to Be Offered 27
Market Segment or Customers Targeted 27
Competitive Nature of the Industry 28
Marketing Plan 28
Suppliers and Service Providers 28
Management Team 28
Financial Plan 29
Risks 29
Business Model versus Business Plan 29
Exit Planning 30
Components of Exit Planning 30
Transition Planning 30
Exit Strategy Planning 30
Succession Planning 31
Issues Associated with Exit Strategies 32
Entrepreneurial Exit 32
Should Entrepreneurs Have an Exit Strategy Plan? 33
Key Points Covered in This Chapter 35
Further Readings 37
3 Selecting a Form of Business Organization 39
Forms of Business Organization 39
Sole Proprietorship 40
General Partnership 40
Limited Partnership 40
Corporation 40
State Filing Requirements 41
C Corporations and S Corporations 41
Limited Liability Company 42
Non-Income Tax Factors to Consider in Selecting a Form of Business
Organization 42
Cost of Formation and Ongoing Expenses 43
Protection against Unlimited Liability 44
The Veil Doctrine 45
Continuity of the Business 46
Management and Operational Control 46
Ability to Raise Funds 47
Ability to Transfer Ownership Interests 48
Income Tax Considerations 49
Selecting the State in Which to Incorporate or Form an LLC 51
Small Business Considerations 52
Key Points Covered in This Chapter 53
Further Readings 55
4 Founders Stock and Employee Stock Options 57
Founders Stock 57
Allocation of Stock among the Founders 58
The Idea Proposer 58
Below-Market Compensation 59
Excess Capital Contributions 60
Contribution of Physical Assets 60
Reputation Contribution 60
Future Performance 61
Vesting Schedule 61
Vesting Requirements for Founders Stock 61
Tax Treatment of Equity Incentive Plans 63
Equity Award Plans 64
Restricted Stock Awards 64
Tax Treatment of Restricted Stock Awards 65
Restricted Stock Unit Awards 68
Taxation of Restricted Stock Unit Awards 69
Stock Option Plans 70
Incentive Stock Options versus Non-Qualified Stock Option Plans 70
Company-Granted Common Stock Options versus Exchange-Traded Options 72
Equity Compensation Awards for Partnerships and Limited Liability Companies 73
Key Points Covered in This Chapter 74
Further Readings 78
5 Fundraising and the U.S. Securities Law 79
What Is a Security? 79
Federal Securities Law 80
Rules on General Solicitation and Advertising 81
What Are Accredited Investors and QIBs? 84
Reasons for Exemptions 85
Intrastate Offering Exemption 85
Private Offering Exemption 87
Required Filings with the SEC 87
Registration Statement 88
10-K Report 89
10-Q Report 90
8-K Report 90
Proxy Statement 91
Forms 3, 4, and 5 92
Schedule 130 and Schedule 13G Reports 92
Key Points Covered in This Chapter 93
Further Readings 95
6 Sources of Financing 97
Preliquidation Stages of Financing 97
Due Diligence Process 99
Sources of Seed Stage Financing 100
Credit Card Financing 100
Vendor Financing 101
Small Business Administration Loans 101
Basic 7(a) Loan Program 102
Certified Development Company 504 Loan Program 103
Microloan Program 104
Angel Investors and Angel Groups 104
Angel Croups 104
Angel Investors and Performance of Startups 106
Returns Earned by Angel Investors 107
Super Angels 108
Equity Crowdfunding Platforms 108
Seed Accelerators 109
Incubators 110
Pre-lPO Expansion Financing 111
Venture Capitalists 111
Venture Capital outside the United States 114
Corporate Venture Capitalists 114
Online Venture Capital Funds 116
Institutional Investors: Mutual Funds and Hedge Funds 117
Initial Public Offering 118
Advantages of Going Public 119
Disadvantages of Going Public 119
Issuance Method 120
Traditional Underwriting Process 120
Auction Process 121
Traditional IPO Offering versus an Auction 123
Key Points Covered in This Chapter 123
Further Readings 126
7 Financing via Equity and Equity Dilutive Securities 127
Common Stock 127
Ownership and Control Issues 128
Convertible Preferred Stock 129
Dividends 130
Liquidation Preferences 131
Conversion Provision 132
Convertible Note 133
Conversion Terms 133
Conversion Discount 134
Conversion Valuation Cap 135
Debt with Warrants 135
Term Sheets 136
Binding Provisions in a Term Sheet 137
Basic Elements of a Term Sheet 137
Description of the Funding 137
Terms of the Funding 138
Investor Protective Provisions 139
Redemption Rights 139
Pre- and Post-Money Valuation 140
Option Pools in Financing Rounds and Post-Money Valuation
Key Points Covered in This Chapter 143
Further Readings 145
8 Objectives and Principles of Financial Accounting 147
The Four Financial Statements 148
Balance Sheet 148
Income Statement 149
Statement of Cash Flows 150
Statement of Stockholders Equity 150
GAAP Financial Accounting Principles 150
GAAP Assumptions 151
Assumption 1: Monetary Unit Assumption 151
Assumption 2: Time Period Assumption 151
Assumption 3: Going-Concern Assumption 152
GAAP Principles 152
Principle 1: Full Disclosure Principle 152
Principle 2: Conservatism Principle 153
Principle 3: Revenue Recognition Principle 153
Principle 4: Cost Principle 156
Principle 5: Matching Principle 157
Principle 6: Materiality Principle 160
The Independent Auditor and the Auditor s Report 161
Auditor s Opinion (Report) 161
Accountant Review of Interim Financial Statements 162
Non-GAAP Accounting for Private Companies 162
How to Select an Accounting Framework 163
Part 1 of the Decision Tool 163
Part 2 of the Decision Tool 164
Overall Considerations 164
Considerations Related to GAAP 165
Considerations Related to the FRF for SMEs Accounting Framework 165
Part 3 of the Decision Tool 166
Key Points Covered in This Chapter 166
Further Readings 168
9 Balance Sheet 169
Assets 169
Current Assets 172
Noncurrent Assets 173
Physical Assets 173
Intangible Assets 175
Goodwill 179
Other Noncurrent Assets 180
Liabilities 180
Current Liabilities 180
Long-Term Liabilities 182
Contingent Liabilities 183
Commitments 184
Stockholders Equity 185
Preferred Stock versus Common Stock 185
Classification of Common Stock 186
Par Value of Common Stock 186
Book Value of Stockholders Equity 187
Limitations of the Balance Sheet 188
Key Points Covered in This Chapter 188
Further Readings 191
10 Income Statement 193
Structure and Components of the Income Statement 193
Sales/Revenue 194
Revenue Recognition for Long-Term Contracts 197
Operating Costs 198
Cost of Goods Sold 200
Inventory Valuation/Costing 201
Income Taxes 203
Net Income 204
Net Income Attributable to Noncontrolling Interests 204
Net Income Available to Common Stockholders 206
Comprehensive Income and Other Comprehensive Income 206
Earnings Per Share 209
Diluted EPS 209
Key Points Covered in This Chapter 210
Further Readings 213
11 Statement of Cash Flows and Statement of Stockholders Equity 215
Statement of Cash Flows 215
Cash Flow from Operating Activities 217
Noncash Expenditures and Income 217
Changes in Current Assets and Current Liabilities 217
Cash Flow from Investing Activities 219
Cash Flow from Financing Activities 219
Net Change in Cash 220
Statement of Stockholders Equity 220
Key Points Covered in This Chapter 220
Further Readings 222
12 Financial Ratios 223
Key Financial Ratios 223
Profitability Margin Ratios 225
Return on Investment Ratios 228
Asset Efficiency Ratios 229
Financial Leverage Ratios 230
Percentage of Financial Leverage Ratios 231
Coverage Ratios 232
Liquidity Ratios 233
Putting It All Together: Determinants of Earnings per Share 233
A Closer Look at Return on Common Stockholders Equity 234
Analysis of Return on Assets 235
Common Size Analysis 237
Key Points Covered in This Chapter 238
Further Readings 239
13 Financial Planning 241
Why Financial Planning Is Important 242
Budgets and Forecasted Financial Statements 242
Sales Budget 243
Types of Sales Forecasting 244
Cash Budget 245
Illustration 246
Forecasting the Balance Sheet and Income Statement 250
Illustration 251
Acquisitions As a Strategic Growth Plan 257
Due Diligence Screening Process 262
Negotiating the Terms of an Acquisition 263
Acquisition As an Exit or Harvesting Strategy 263
Key Points Covered in This Chapter 264
Further Readings 267
14 Profit Planning 269
The Nature of Production Costs 269
Production Cost Components 269
Production Cost-Volume Relationship 272
Nonaccounting Other Costs and Profit Planning 273
Estimating the Cost of a New Product 273
Break-Even Analysis 274
Dollar Break-Even Point 275
Cost-Volume-Profit Analysis 276
Risk and Profit Analysis 277
Comparing Different Production Processes 277
Limitations of Break-Even and Cost-Volume-Profit Analysis 279
Difficulties of Cost Classification 279
Difficulties in Estimating the Cost-Volume Relationship 280
The Linearity Assumption of Cost and Revenue 280
Difficulties in Multiproduct Applications 281
Short-Term Nature of the Model 282
Cash Flow versus Profit 282
Key Points Covered in This Chapter 283
Further Readings 286
15 Financial Options 287
Basic Features of Financial Options 287
Risk and Return Characteristics of Options 288
Buying Call Options 288
Buying Put Options 289
Basic Components of the Option Price 290
Intrinsic Value 291
Time Premium 292
Factors That Influence the Price of a Financial Option 292
Current Price of the Underlying Financial Asset 292
Exercise (Strike) Price 293
Time to Expiration of the Option 293
Expected Price Volatility of the Underlying Financial Asset over the Life of the
Option 293
Short-Term Risk-Free Interest Rate over the Option s Life 293
Anticipated Cash Payments on the Underlying Financial Asset over the Option s
Life 294
Determining the Value of a Financial Option: Pricing Models 294
Black-Scholes Option Pricing Model 295
Beyond the Simple Financial Option 297
Compound Option 297
Rainbow Option 298
Barrier Option 298
Key Points Covered in This Chapter 299
Further Readings 300
16 Methods for Valuing Private Companies 301
Valuation of Private versus Public Companies 302
The Standard of Value 302
Other Standards of Value 304
Valuation Methods 304
Asset-Based Method 305
Income Method 306
Free Cash Flow 306
Time Value of Money 309
Present Value of a Future Value 309
Present Value of a Series of Future Values 310
Present Value of an Amount in Perpetuity 311
Midyear Convention in Computing Present Value 312
Cost of Capital 313
Estimating the Cost of Debt 315
Estimating the Cost of Common Stock 317
Determining the Value of a Private Company 318
Determining Any Excess Cash on the Balance Sheet 319
Estimating the Preliquidity Value of Debt 320
Limitations of the Discounted Cash Flow Method 320
Market Method 320
Guideline Public Company Analysis 321
Financial Ratios Used for Multiples 321
Adjusting for Growth 322
Financial Accounting Adjustments 324
Guideline Transactions Analysis 324
Option-Based Method 325
Valuation of Pre-Revenue and Positive Earnings Startup Firms 325
Venture Capital Method 326
Scorecard Method 328
Berkus Method 330
Risk Factor Summation Method 330
Discount for Lack of Liquidity 331
Key Points Covered in This Chapter 333
Further Readings 338
17 Valuing Capital Projects 339
Classifying Investment Projects 339
Classification by Economic Life 340
Classification by the Nature of Risk 340
Classification by the Capital Project s Relationship to Other Projects 340
Estimating Cash Flows of Capital Projects 341
Cash Flow Patterns 342
Capital Project Valuation Methods 342
Net Present Value Method 343
Internal Rate of Return Method 345
Why the NPV and IRR Methods May Yield Conflicting Rankings 345
Capital Rationing and the IRR Method 348
Other Considerations in Capital Project Selection 349
Payback Period 349
Incorporating Risk 350
Adjusting the WACC 350
Adjusting the Incremental Cash Flows 351
Key Points Covered in This Chapter 351
Further Readings 355
18 Real Options Analysis 357
Technology and Real Options 358
Motivation for the Real Options Approach 361
Interpretation of Buying Call and Put Options in the Context of Capital Budgeting 363
Real Options Analysis and the R D Process for Pharmaceutical and Biotechnology
Companies 364
Classification of Real Options 366
Growth Options 366
Abandonment (Shrink or Disinvest) Options 367
Deferral Options 367
Practitioner Use of Real Options Analysis 367
Real Options Valuation Models 368
Enterprise Valuation Model for Early-Stage High-Tech Companies: The Moon-
Schwartz Model 369
Enterprise Valuation Model for R D for Pharmaceutical and Biotechnology
Companies 370
Real Options Valuation for High-Tech Companies with Patents Pending 371
Commercial Software Models for Valuing Real Options 372
Key Points Covered in This Chapter 372
Further Readings 373
Appendix A 375
Case: Uber (2014) 375
Company Background 376
Business Model 376
Expansion, Innovation, and Funding 378
Milestones 379
Expansion Milestones 379
Innovation Milestones 380
Funding Milestones 380
Appendix B 383
Case: Valuation of Tentex 383
About Tentex 383
The Income Statement and Required Adjustments 383
Adjustments 384
Computing the Free Cash Flow 387
Calculating the WACC 389
Market Value of Debt 391
Valuing Tentex s Enterprise Using the Income Method 391
Valuing Tentex Using the Market Method: Guideline Public Company Analysis 393
Combining Valuations from Discounted Cash Flow Analysis and Guideline Public
Company Analysis 395
Financial Models to Estimate the WACC 395
Estimating the Cost of Equity 396
Estimating the Cost of Debt 402
Index 407
|
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| id | DE-604.BV043858998 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:36:57Z |
| institution | BVB |
| isbn | 9780262034982 0262034980 |
| language | English |
| lccn | 2016014528 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029269148 |
| oclc_num | 949932647 |
| open_access_boolean | |
| owner | DE-703 DE-860 DE-355 DE-BY-UBR DE-945 DE-473 DE-BY-UBG DE-M382 DE-92 |
| owner_facet | DE-703 DE-860 DE-355 DE-BY-UBR DE-945 DE-473 DE-BY-UBG DE-M382 DE-92 |
| physical | xxv, 421 Seiten |
| publishDate | 2016 |
| publishDateSearch | 2016 |
| publishDateSort | 2016 |
| publisher | The MIT Press |
| record_format | marc |
| spelling | Fabozzi, Frank J. 1948- Verfasser (DE-588)129772054 aut Entrepreneurial finance and accounting for high-tech companies Frank J. Fabozzi Cambridge, Massachusetts The MIT Press [2016] xxv, 421 Seiten txt rdacontent n rdamedia nc rdacarrier Technologieunternehmen (DE-588)7853364-8 gnd rswk-swf Finanzierung (DE-588)4017182-6 gnd rswk-swf Entrepreneurship (DE-588)7588126-3 gnd rswk-swf Unternehmensgründung (DE-588)4078599-3 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Technologieunternehmen (DE-588)7853364-8 s Finanzierung (DE-588)4017182-6 s Rechnungswesen (DE-588)4048732-5 s DE-604 Entrepreneurship (DE-588)7588126-3 s Unternehmensgründung (DE-588)4078599-3 s LoC Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029269148&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029269148&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Fabozzi, Frank J. 1948- Entrepreneurial finance and accounting for high-tech companies Technologieunternehmen (DE-588)7853364-8 gnd Finanzierung (DE-588)4017182-6 gnd Entrepreneurship (DE-588)7588126-3 gnd Unternehmensgründung (DE-588)4078599-3 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)7853364-8 (DE-588)4017182-6 (DE-588)7588126-3 (DE-588)4078599-3 (DE-588)4048732-5 |
| title | Entrepreneurial finance and accounting for high-tech companies |
| title_auth | Entrepreneurial finance and accounting for high-tech companies |
| title_exact_search | Entrepreneurial finance and accounting for high-tech companies |
| title_full | Entrepreneurial finance and accounting for high-tech companies Frank J. Fabozzi |
| title_fullStr | Entrepreneurial finance and accounting for high-tech companies Frank J. Fabozzi |
| title_full_unstemmed | Entrepreneurial finance and accounting for high-tech companies Frank J. Fabozzi |
| title_short | Entrepreneurial finance and accounting for high-tech companies |
| title_sort | entrepreneurial finance and accounting for high tech companies |
| topic | Technologieunternehmen (DE-588)7853364-8 gnd Finanzierung (DE-588)4017182-6 gnd Entrepreneurship (DE-588)7588126-3 gnd Unternehmensgründung (DE-588)4078599-3 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Technologieunternehmen Finanzierung Entrepreneurship Unternehmensgründung Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029269148&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029269148&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT fabozzifrankj entrepreneurialfinanceandaccountingforhightechcompanies |
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