Finance and accounting for energy engineers: & engineers in all disciplines
The purpose of this second edition is to provide an overview of important principles in the fields of finance and accounting, and the application of those principles for financial analysis of energy and non-energy capital investments. This book is written as a self-study for energy and non-energy en...
Gespeichert in:
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| Format: | Elektronisch E-Book |
| Sprache: | English |
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Gistrup, Denmark
RIVER PUBLISHERS
[2023]
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| Schlagworte: | |
| Online-Zugang: | FHI01 Volltext |
| Zusammenfassung: | The purpose of this second edition is to provide an overview of important principles in the fields of finance and accounting, and the application of those principles for financial analysis of energy and non-energy capital investments. This book is written as a self-study for energy and non-energy engineers and managers who either lack formal training in the subjects of finance, accounting, and engineering economics, or simply need a means to refresh their knowledge in these subjects. This book bridges the gap between the typical business school "MBA" knowledge and its application in energy and non-energy engineering, project management or manufacturing management. Many energy and non-energy engineers and technical managers feel inadequately equipped to comprehend and apply certain important finance and accounting principles. Understanding of finance and accounting principles is important in interfacing and conducting business with accountants, financial analysts, and members of upper management. This book is designed to familiarize energy engineers and other engineering professionals - in a relatively simple and easy to understand fashion - with decision making skills founded on financial calculations and case study based quantitative analysis |
| Beschreibung: | 1 Online-Ressource (xx, 283 Seiten) Diagramme |
| ISBN: | 9781000962321 1000962326 9788770224529 8770224528 |
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| 505 | 8 | |a Preface xiii List of Figures xv List of Tables xvii List of Abbreviations xix 1 Finance, Accounting, Associated Definitions, Concepts, and Organizational Structures 1 1.1 Introduction 1 1.2 Organizational Structures and Components 19 1.2.1 Cost center 19 1.2.2 Profit center 19 1.3 Types of Organizational Structures 20 Chapter 1—Self-assessment Problems and Questions 28 2 Breakeven Analysis, Concepts, and Case Studies 31 2.1 Introduction 31 2.2 Breakeven Point, Mathematical Definition, and Analysis 32 2.3 Case Study 2-1. | |
| 505 | 8 | |a Graphical Illustration and Computation of Breakeven Point 34 Chapter 2—Self-assessment Problems and Questions 35 3 Energy and Non-energy Engineering Economics – Time Value of Money-based Analysis of Energy Project Investments, Revenues, Savings and Costs 37 3.1 Time Value of Money, TVM 37 3.2 Methods and Tools for Time Value of Money Calculations 38 3.3 Important Time Value of Money Concepts – Explanation and Application of Financial Formulas and Derivative Financial Factors 40 3.3.1 Future value, F 40 3.3.2 Financial factor method 41 3.3.3 Present value, P 41 3.3.4 Financial factor method 43 3.3.5 Annuity, A 43 3.4 Conversion of Future Value to Annuity 44 3.5 Conversion of Annuity to Future Value 45 3.6 Conversion of Present Value to Annuity 47 3.7 Conversion of Annuity to Present Value 48 3.8 Case Study 3.1. | |
| 505 | 8 | |a Project and Investment Decision Based on TVM Analysis 49 3.8.1 Ancillary to the Case Study 3.1 51 3.9 Conversion of Gradient Value to Present Value, Future Value and Annuity 53 3.10 Case Study 3.2. Positive and Negative Gradient Cash Flow, DSM Project 56 3.11 EUAC: A Decision-Making Tool for Energy Projects 62 3.12 Case Study 3.3. EUAC Based Decision Between Competing Energy Projects A and B 65 3.13 Compounding vs. | |
| 505 | 8 | |a Simple Interest 68 Chapter 3—Self-assessment Problems and Questions 70 4 Financial Reporting Requirements, 10-K, 10-Q, and 8-K 73 4.1 Introduction 73 4.2 8-K Reports 74 4.3 10-K Reports 82 4.4 Results of Operations 94 4.4.1 Consolidated Operating Revenues 94 4.4.2 Consolidated Operating Expenses 94 4.4.3 Consolidated Gains (Losses) on Sales of Other Assets and Other, net 96 4.4.4 Consolidated Operating Income 96 4.4.5 Consolidated Other Income and Expenses 96 4.5 10-Q Report 97 Chapter 4—Self-assessment Problems and Questions 101 5 Income Statements and Balance Sheets Cash Flow and Working Capital, Concepts and Analysis 103 5.1 Introduction 103 5.2 Income Statement 104 5.3 Balance Sheet 104 5.4 Case Study 5.1 ABC Corp Financial Statements 104 5.5 Financial Statements Example in the Energy Industry 110 Chapter 5—Self-assessment Problems and Questions 117 6 Financial Metrics and Ratios 121 6.1 Introduction 121 6.2 Net Present Value, | |
| 505 | 8 | |a NPV 122 6.3 Payback Period 122 6.4 Return on Investment, ROI 122 6.5 Rate of Return, ROR 123 6.6 Return on Equity, ROE 123 6.7 Internal Rate of Return, Irr 123 6.8 Case Study 6.1 Energy Project – Equipment Replacement: 124 6.9 Working Capital 126 6.10 Current Ratio 126 6.11 Acid Test Ratio 127 6.12 Plant Turnover Ratio 128 6.13 Inventory Turnover Ratio 128 6.14 Debt to Equity Ratio 129 Chapter 6—Self-assessment Problems and Questions 129 7 Depreciation Alternatives, S/L, Double Declining Balance, SOY Digits, Statutory Depreciation Methods, Concepts and Analysis 133 7.1 Introduction 133 7.2 Depreciation Basis of an Asset 134 7.3 Purchase Price or Total Initial Cost 134 7.4 Book Value 134 7.5 Straight Line (S/L) Method 134 7.6 Sum-of-the-Years’ Digit (SOYD) Method 135 7.7 Double Declining Balance Method 135 7.8 Statutory Depreciation Systems 135 7.9 Depreciation Method Selection 136 Chapter 7—Self-assessment Problems and Questions 136 8 Inventory Concepts, | |
| 505 | 8 | |a FIFO, LIFO, EOQ, Inventory Order Cycle, WIP Inventory, Inventory Carrying Costs, Ordering Costs, Concepts and Analysis 139 8.1 Introduction 139 8.2 Carrying Cost 140 8.3 Shortage and Stock-out Costs 140 8.4 Inventory Control Systems 141 8.5 Economic Order Quantity Model, EOQ 143 8.6 Inventory-Based Costing Techniques 144 8.7 Work-In-Process, WIP, Inventories 145 8.8 Just In Time, JIT 145 8.9 Inventory Turnover Ratio 146 8.10 Case Study 8.1 Coal-fired Electric Power Generating Plant Inventory Optimization 146 Chapter 8—Self-assessment Problems and Questions 148 9 Electric and Gas Bill Schedules, Calculations, | |
| 505 | 8 | |a and Analysis 151 9.1 Introduction 151 9.2 Electric Rate Schedules 151 9.3 Commercial and Industrial Natural Gas Rate Schedules 152 9.4 Residential Electric Bill 153 9.5 Case Study 9.1 Residential Bill Calculation 153 9.6 Gas Bill – Commercial Consumer 154 9.7 Case Study 9.2 Gas Bill Calculation 154 9.8 Large Industrial Electric Rate Schedule 157 9.9 Case Study 9.3 Electrical Power Bill – Large Industrial Power Consumer on Duke Energy Grid 157 Chapter 9—Self-assessment Problems and Questions 165 10 Types of Cost, Life Cycle Cost and Repair versus Replace Decisions and Analysis 167 10.1 Introduction 167 10.2 Cost Examples 170 10.3 Life Cycle Cost and Repair vs Replace Decisions 171 10.3.1 Life cycle cost 172 10.4 Case Study 10.1 Making a Decision between Two (2) Alternatives, Based on Life-Cycle Cost, Without Consideration of Time Value of Money 172 10.5 Case Study 10.2 Making a Decision between Two (2) Alternatives, Based on Life Cycle Cost, | |
| 505 | 8 | |a with Consideration of Time Value of Money 174 Chapter 10—Self-assessment Problems and Questions 175 11 EPC, Energy Performance Contracting and ESCO’s – Business, Economic, and Financial Perspective; Comparison of Lease and Capital Investment Alternatives 179 11.1 Introduction and Brief History of EPC and ESCO’s 179 11.2 Industry Revenues Segmentation by Project Type or Measures Undertaken 186 11.3 ESCO Market Segment Comparison on the Basis of Segment Revenue 187 11.4 Marketing and Business Perspective, EPC and ESCO 190 11.5 EPC Financing Perspective 194 11.6 EPC Measurement and Verification Consideration 201 11.7 Case Studies 202 11.7.1 Case Study 11.1 Demand side management, | |
| 505 | 8 | |a demand elasticity and electricity price reduction 202 11.8 Introduction to Case Studies 11.2 and 11.3 205 11.9 Case Study 11.2 HAR Energy Project 206 11.10 Financial Analysis of Investment on Energy/Utility Project without EPC-ESCO Approach – with Loan 207 11.11 Case Study 11.3 EPC – ESCO Projects 211 Chapter 11—Self-assessment Problems and Questions 219 Appendix A 221 Appendix B 233 Appendix C 247 Index 269 About the Author 283 | |
| 520 | 3 | |a The purpose of this second edition is to provide an overview of important principles in the fields of finance and accounting, and the application of those principles for financial analysis of energy and non-energy capital investments. This book is written as a self-study for energy and non-energy engineers and managers who either lack formal training in the subjects of finance, accounting, and engineering economics, or simply need a means to refresh their knowledge in these subjects. This book bridges the gap between the typical business school "MBA" knowledge and its application in energy and non-energy engineering, project management or manufacturing management. Many energy and non-energy engineers and technical managers feel inadequately equipped to comprehend and apply certain important finance and accounting principles. Understanding of finance and accounting principles is important in interfacing and conducting business with accountants, financial analysts, and members of upper management. This book is designed to familiarize energy engineers and other engineering professionals - in a relatively simple and easy to understand fashion - with decision making skills founded on financial calculations and case study based quantitative analysis | |
| 653 | 0 | |a Engineering / Accounting | |
| 653 | 0 | |a Accounting | |
| 653 | 0 | |a Ingénierie / Comptabilité | |
| 653 | 0 | |a Accounting | |
| 653 | 0 | |a Engineering / Accounting | |
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Datensatz im Suchindex
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| contents | Preface xiii List of Figures xv List of Tables xvii List of Abbreviations xix 1 Finance, Accounting, Associated Definitions, Concepts, and Organizational Structures 1 1.1 Introduction 1 1.2 Organizational Structures and Components 19 1.2.1 Cost center 19 1.2.2 Profit center 19 1.3 Types of Organizational Structures 20 Chapter 1—Self-assessment Problems and Questions 28 2 Breakeven Analysis, Concepts, and Case Studies 31 2.1 Introduction 31 2.2 Breakeven Point, Mathematical Definition, and Analysis 32 2.3 Case Study 2-1. Graphical Illustration and Computation of Breakeven Point 34 Chapter 2—Self-assessment Problems and Questions 35 3 Energy and Non-energy Engineering Economics – Time Value of Money-based Analysis of Energy Project Investments, Revenues, Savings and Costs 37 3.1 Time Value of Money, TVM 37 3.2 Methods and Tools for Time Value of Money Calculations 38 3.3 Important Time Value of Money Concepts – Explanation and Application of Financial Formulas and Derivative Financial Factors 40 3.3.1 Future value, F 40 3.3.2 Financial factor method 41 3.3.3 Present value, P 41 3.3.4 Financial factor method 43 3.3.5 Annuity, A 43 3.4 Conversion of Future Value to Annuity 44 3.5 Conversion of Annuity to Future Value 45 3.6 Conversion of Present Value to Annuity 47 3.7 Conversion of Annuity to Present Value 48 3.8 Case Study 3.1. Project and Investment Decision Based on TVM Analysis 49 3.8.1 Ancillary to the Case Study 3.1 51 3.9 Conversion of Gradient Value to Present Value, Future Value and Annuity 53 3.10 Case Study 3.2. Positive and Negative Gradient Cash Flow, DSM Project 56 3.11 EUAC: A Decision-Making Tool for Energy Projects 62 3.12 Case Study 3.3. EUAC Based Decision Between Competing Energy Projects A and B 65 3.13 Compounding vs. Simple Interest 68 Chapter 3—Self-assessment Problems and Questions 70 4 Financial Reporting Requirements, 10-K, 10-Q, and 8-K 73 4.1 Introduction 73 4.2 8-K Reports 74 4.3 10-K Reports 82 4.4 Results of Operations 94 4.4.1 Consolidated Operating Revenues 94 4.4.2 Consolidated Operating Expenses 94 4.4.3 Consolidated Gains (Losses) on Sales of Other Assets and Other, net 96 4.4.4 Consolidated Operating Income 96 4.4.5 Consolidated Other Income and Expenses 96 4.5 10-Q Report 97 Chapter 4—Self-assessment Problems and Questions 101 5 Income Statements and Balance Sheets Cash Flow and Working Capital, Concepts and Analysis 103 5.1 Introduction 103 5.2 Income Statement 104 5.3 Balance Sheet 104 5.4 Case Study 5.1 ABC Corp Financial Statements 104 5.5 Financial Statements Example in the Energy Industry 110 Chapter 5—Self-assessment Problems and Questions 117 6 Financial Metrics and Ratios 121 6.1 Introduction 121 6.2 Net Present Value, NPV 122 6.3 Payback Period 122 6.4 Return on Investment, ROI 122 6.5 Rate of Return, ROR 123 6.6 Return on Equity, ROE 123 6.7 Internal Rate of Return, Irr 123 6.8 Case Study 6.1 Energy Project – Equipment Replacement: 124 6.9 Working Capital 126 6.10 Current Ratio 126 6.11 Acid Test Ratio 127 6.12 Plant Turnover Ratio 128 6.13 Inventory Turnover Ratio 128 6.14 Debt to Equity Ratio 129 Chapter 6—Self-assessment Problems and Questions 129 7 Depreciation Alternatives, S/L, Double Declining Balance, SOY Digits, Statutory Depreciation Methods, Concepts and Analysis 133 7.1 Introduction 133 7.2 Depreciation Basis of an Asset 134 7.3 Purchase Price or Total Initial Cost 134 7.4 Book Value 134 7.5 Straight Line (S/L) Method 134 7.6 Sum-of-the-Years’ Digit (SOYD) Method 135 7.7 Double Declining Balance Method 135 7.8 Statutory Depreciation Systems 135 7.9 Depreciation Method Selection 136 Chapter 7—Self-assessment Problems and Questions 136 8 Inventory Concepts, FIFO, LIFO, EOQ, Inventory Order Cycle, WIP Inventory, Inventory Carrying Costs, Ordering Costs, Concepts and Analysis 139 8.1 Introduction 139 8.2 Carrying Cost 140 8.3 Shortage and Stock-out Costs 140 8.4 Inventory Control Systems 141 8.5 Economic Order Quantity Model, EOQ 143 8.6 Inventory-Based Costing Techniques 144 8.7 Work-In-Process, WIP, Inventories 145 8.8 Just In Time, JIT 145 8.9 Inventory Turnover Ratio 146 8.10 Case Study 8.1 Coal-fired Electric Power Generating Plant Inventory Optimization 146 Chapter 8—Self-assessment Problems and Questions 148 9 Electric and Gas Bill Schedules, Calculations, and Analysis 151 9.1 Introduction 151 9.2 Electric Rate Schedules 151 9.3 Commercial and Industrial Natural Gas Rate Schedules 152 9.4 Residential Electric Bill 153 9.5 Case Study 9.1 Residential Bill Calculation 153 9.6 Gas Bill – Commercial Consumer 154 9.7 Case Study 9.2 Gas Bill Calculation 154 9.8 Large Industrial Electric Rate Schedule 157 9.9 Case Study 9.3 Electrical Power Bill – Large Industrial Power Consumer on Duke Energy Grid 157 Chapter 9—Self-assessment Problems and Questions 165 10 Types of Cost, Life Cycle Cost and Repair versus Replace Decisions and Analysis 167 10.1 Introduction 167 10.2 Cost Examples 170 10.3 Life Cycle Cost and Repair vs Replace Decisions 171 10.3.1 Life cycle cost 172 10.4 Case Study 10.1 Making a Decision between Two (2) Alternatives, Based on Life-Cycle Cost, Without Consideration of Time Value of Money 172 10.5 Case Study 10.2 Making a Decision between Two (2) Alternatives, Based on Life Cycle Cost, with Consideration of Time Value of Money 174 Chapter 10—Self-assessment Problems and Questions 175 11 EPC, Energy Performance Contracting and ESCO’s – Business, Economic, and Financial Perspective; Comparison of Lease and Capital Investment Alternatives 179 11.1 Introduction and Brief History of EPC and ESCO’s 179 11.2 Industry Revenues Segmentation by Project Type or Measures Undertaken 186 11.3 ESCO Market Segment Comparison on the Basis of Segment Revenue 187 11.4 Marketing and Business Perspective, EPC and ESCO 190 11.5 EPC Financing Perspective 194 11.6 EPC Measurement and Verification Consideration 201 11.7 Case Studies 202 11.7.1 Case Study 11.1 Demand side management, demand elasticity and electricity price reduction 202 11.8 Introduction to Case Studies 11.2 and 11.3 205 11.9 Case Study 11.2 HAR Energy Project 206 11.10 Financial Analysis of Investment on Energy/Utility Project without EPC-ESCO Approach – with Loan 207 11.11 Case Study 11.3 EPC – ESCO Projects 211 Chapter 11—Self-assessment Problems and Questions 219 Appendix A 221 Appendix B 233 Appendix C 247 Index 269 About the Author 283 |
| ctrlnum | (OCoLC)1418706913 (DE-599)BVBBV049491604 |
| format | Electronic eBook |
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Bobby</subfield><subfield code="d">1956-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1011856409</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Finance and accounting for energy engineers</subfield><subfield code="b">& engineers in all disciplines</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Gistrup, Denmark</subfield><subfield code="b">RIVER PUBLISHERS</subfield><subfield code="c">[2023]</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (xx, 283 Seiten)</subfield><subfield code="b">Diagramme</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Preface xiii List of Figures xv List of Tables xvii List of Abbreviations xix 1 Finance, Accounting, Associated Definitions, Concepts, and Organizational Structures 1 1.1 Introduction 1 1.2 Organizational Structures and Components 19 1.2.1 Cost center 19 1.2.2 Profit center 19 1.3 Types of Organizational Structures 20 Chapter 1—Self-assessment Problems and Questions 28 2 Breakeven Analysis, Concepts, and Case Studies 31 2.1 Introduction 31 2.2 Breakeven Point, Mathematical Definition, and Analysis 32 2.3 Case Study 2-1. </subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Graphical Illustration and Computation of Breakeven Point 34 Chapter 2—Self-assessment Problems and Questions 35 3 Energy and Non-energy Engineering Economics – Time Value of Money-based Analysis of Energy Project Investments, Revenues, Savings and Costs 37 3.1 Time Value of Money, TVM 37 3.2 Methods and Tools for Time Value of Money Calculations 38 3.3 Important Time Value of Money Concepts – Explanation and Application of Financial Formulas and Derivative Financial Factors 40 3.3.1 Future value, F 40 3.3.2 Financial factor method 41 3.3.3 Present value, P 41 3.3.4 Financial factor method 43 3.3.5 Annuity, A 43 3.4 Conversion of Future Value to Annuity 44 3.5 Conversion of Annuity to Future Value 45 3.6 Conversion of Present Value to Annuity 47 3.7 Conversion of Annuity to Present Value 48 3.8 Case Study 3.1. </subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Project and Investment Decision Based on TVM Analysis 49 3.8.1 Ancillary to the Case Study 3.1 51 3.9 Conversion of Gradient Value to Present Value, Future Value and Annuity 53 3.10 Case Study 3.2. 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Comparison of Lease and Capital Investment Alternatives 179 11.1 Introduction and Brief History of EPC and ESCO’s 179 11.2 Industry Revenues Segmentation by Project Type or Measures Undertaken 186 11.3 ESCO Market Segment Comparison on the Basis of Segment Revenue 187 11.4 Marketing and Business Perspective, EPC and ESCO 190 11.5 EPC Financing Perspective 194 11.6 EPC Measurement and Verification Consideration 201 11.7 Case Studies 202 11.7.1 Case Study 11.1 Demand side management, </subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">demand elasticity and electricity price reduction 202 11.8 Introduction to Case Studies 11.2 and 11.3 205 11.9 Case Study 11.2 HAR Energy Project 206 11.10 Financial Analysis of Investment on Energy/Utility Project without EPC-ESCO Approach – with Loan 207 11.11 Case Study 11.3 EPC – ESCO Projects 211 Chapter 11—Self-assessment Problems and Questions 219 Appendix A 221 Appendix B 233 Appendix C 247 Index 269 About the Author 283</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">The purpose of this second edition is to provide an overview of important principles in the fields of finance and accounting, and the application of those principles for financial analysis of energy and non-energy capital investments. 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| id | DE-604.BV049491604 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T23:19:50Z |
| indexdate | 2024-07-10T10:08:46Z |
| institution | BVB |
| isbn | 9781000962321 1000962326 9788770224529 8770224528 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034836899 |
| oclc_num | 1418706913 |
| open_access_boolean | |
| owner | DE-573 |
| owner_facet | DE-573 |
| physical | 1 Online-Ressource (xx, 283 Seiten) Diagramme |
| psigel | ZDB-37-RPEB |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | RIVER PUBLISHERS |
| record_format | marc |
| spelling | Rauf, S. Bobby 1956- Verfasser (DE-588)1011856409 aut Finance and accounting for energy engineers & engineers in all disciplines Gistrup, Denmark RIVER PUBLISHERS [2023] 1 Online-Ressource (xx, 283 Seiten) Diagramme txt rdacontent c rdamedia cr rdacarrier Preface xiii List of Figures xv List of Tables xvii List of Abbreviations xix 1 Finance, Accounting, Associated Definitions, Concepts, and Organizational Structures 1 1.1 Introduction 1 1.2 Organizational Structures and Components 19 1.2.1 Cost center 19 1.2.2 Profit center 19 1.3 Types of Organizational Structures 20 Chapter 1—Self-assessment Problems and Questions 28 2 Breakeven Analysis, Concepts, and Case Studies 31 2.1 Introduction 31 2.2 Breakeven Point, Mathematical Definition, and Analysis 32 2.3 Case Study 2-1. Graphical Illustration and Computation of Breakeven Point 34 Chapter 2—Self-assessment Problems and Questions 35 3 Energy and Non-energy Engineering Economics – Time Value of Money-based Analysis of Energy Project Investments, Revenues, Savings and Costs 37 3.1 Time Value of Money, TVM 37 3.2 Methods and Tools for Time Value of Money Calculations 38 3.3 Important Time Value of Money Concepts – Explanation and Application of Financial Formulas and Derivative Financial Factors 40 3.3.1 Future value, F 40 3.3.2 Financial factor method 41 3.3.3 Present value, P 41 3.3.4 Financial factor method 43 3.3.5 Annuity, A 43 3.4 Conversion of Future Value to Annuity 44 3.5 Conversion of Annuity to Future Value 45 3.6 Conversion of Present Value to Annuity 47 3.7 Conversion of Annuity to Present Value 48 3.8 Case Study 3.1. Project and Investment Decision Based on TVM Analysis 49 3.8.1 Ancillary to the Case Study 3.1 51 3.9 Conversion of Gradient Value to Present Value, Future Value and Annuity 53 3.10 Case Study 3.2. Positive and Negative Gradient Cash Flow, DSM Project 56 3.11 EUAC: A Decision-Making Tool for Energy Projects 62 3.12 Case Study 3.3. EUAC Based Decision Between Competing Energy Projects A and B 65 3.13 Compounding vs. Simple Interest 68 Chapter 3—Self-assessment Problems and Questions 70 4 Financial Reporting Requirements, 10-K, 10-Q, and 8-K 73 4.1 Introduction 73 4.2 8-K Reports 74 4.3 10-K Reports 82 4.4 Results of Operations 94 4.4.1 Consolidated Operating Revenues 94 4.4.2 Consolidated Operating Expenses 94 4.4.3 Consolidated Gains (Losses) on Sales of Other Assets and Other, net 96 4.4.4 Consolidated Operating Income 96 4.4.5 Consolidated Other Income and Expenses 96 4.5 10-Q Report 97 Chapter 4—Self-assessment Problems and Questions 101 5 Income Statements and Balance Sheets Cash Flow and Working Capital, Concepts and Analysis 103 5.1 Introduction 103 5.2 Income Statement 104 5.3 Balance Sheet 104 5.4 Case Study 5.1 ABC Corp Financial Statements 104 5.5 Financial Statements Example in the Energy Industry 110 Chapter 5—Self-assessment Problems and Questions 117 6 Financial Metrics and Ratios 121 6.1 Introduction 121 6.2 Net Present Value, NPV 122 6.3 Payback Period 122 6.4 Return on Investment, ROI 122 6.5 Rate of Return, ROR 123 6.6 Return on Equity, ROE 123 6.7 Internal Rate of Return, Irr 123 6.8 Case Study 6.1 Energy Project – Equipment Replacement: 124 6.9 Working Capital 126 6.10 Current Ratio 126 6.11 Acid Test Ratio 127 6.12 Plant Turnover Ratio 128 6.13 Inventory Turnover Ratio 128 6.14 Debt to Equity Ratio 129 Chapter 6—Self-assessment Problems and Questions 129 7 Depreciation Alternatives, S/L, Double Declining Balance, SOY Digits, Statutory Depreciation Methods, Concepts and Analysis 133 7.1 Introduction 133 7.2 Depreciation Basis of an Asset 134 7.3 Purchase Price or Total Initial Cost 134 7.4 Book Value 134 7.5 Straight Line (S/L) Method 134 7.6 Sum-of-the-Years’ Digit (SOYD) Method 135 7.7 Double Declining Balance Method 135 7.8 Statutory Depreciation Systems 135 7.9 Depreciation Method Selection 136 Chapter 7—Self-assessment Problems and Questions 136 8 Inventory Concepts, FIFO, LIFO, EOQ, Inventory Order Cycle, WIP Inventory, Inventory Carrying Costs, Ordering Costs, Concepts and Analysis 139 8.1 Introduction 139 8.2 Carrying Cost 140 8.3 Shortage and Stock-out Costs 140 8.4 Inventory Control Systems 141 8.5 Economic Order Quantity Model, EOQ 143 8.6 Inventory-Based Costing Techniques 144 8.7 Work-In-Process, WIP, Inventories 145 8.8 Just In Time, JIT 145 8.9 Inventory Turnover Ratio 146 8.10 Case Study 8.1 Coal-fired Electric Power Generating Plant Inventory Optimization 146 Chapter 8—Self-assessment Problems and Questions 148 9 Electric and Gas Bill Schedules, Calculations, and Analysis 151 9.1 Introduction 151 9.2 Electric Rate Schedules 151 9.3 Commercial and Industrial Natural Gas Rate Schedules 152 9.4 Residential Electric Bill 153 9.5 Case Study 9.1 Residential Bill Calculation 153 9.6 Gas Bill – Commercial Consumer 154 9.7 Case Study 9.2 Gas Bill Calculation 154 9.8 Large Industrial Electric Rate Schedule 157 9.9 Case Study 9.3 Electrical Power Bill – Large Industrial Power Consumer on Duke Energy Grid 157 Chapter 9—Self-assessment Problems and Questions 165 10 Types of Cost, Life Cycle Cost and Repair versus Replace Decisions and Analysis 167 10.1 Introduction 167 10.2 Cost Examples 170 10.3 Life Cycle Cost and Repair vs Replace Decisions 171 10.3.1 Life cycle cost 172 10.4 Case Study 10.1 Making a Decision between Two (2) Alternatives, Based on Life-Cycle Cost, Without Consideration of Time Value of Money 172 10.5 Case Study 10.2 Making a Decision between Two (2) Alternatives, Based on Life Cycle Cost, with Consideration of Time Value of Money 174 Chapter 10—Self-assessment Problems and Questions 175 11 EPC, Energy Performance Contracting and ESCO’s – Business, Economic, and Financial Perspective; Comparison of Lease and Capital Investment Alternatives 179 11.1 Introduction and Brief History of EPC and ESCO’s 179 11.2 Industry Revenues Segmentation by Project Type or Measures Undertaken 186 11.3 ESCO Market Segment Comparison on the Basis of Segment Revenue 187 11.4 Marketing and Business Perspective, EPC and ESCO 190 11.5 EPC Financing Perspective 194 11.6 EPC Measurement and Verification Consideration 201 11.7 Case Studies 202 11.7.1 Case Study 11.1 Demand side management, demand elasticity and electricity price reduction 202 11.8 Introduction to Case Studies 11.2 and 11.3 205 11.9 Case Study 11.2 HAR Energy Project 206 11.10 Financial Analysis of Investment on Energy/Utility Project without EPC-ESCO Approach – with Loan 207 11.11 Case Study 11.3 EPC – ESCO Projects 211 Chapter 11—Self-assessment Problems and Questions 219 Appendix A 221 Appendix B 233 Appendix C 247 Index 269 About the Author 283 The purpose of this second edition is to provide an overview of important principles in the fields of finance and accounting, and the application of those principles for financial analysis of energy and non-energy capital investments. This book is written as a self-study for energy and non-energy engineers and managers who either lack formal training in the subjects of finance, accounting, and engineering economics, or simply need a means to refresh their knowledge in these subjects. This book bridges the gap between the typical business school "MBA" knowledge and its application in energy and non-energy engineering, project management or manufacturing management. Many energy and non-energy engineers and technical managers feel inadequately equipped to comprehend and apply certain important finance and accounting principles. Understanding of finance and accounting principles is important in interfacing and conducting business with accountants, financial analysts, and members of upper management. This book is designed to familiarize energy engineers and other engineering professionals - in a relatively simple and easy to understand fashion - with decision making skills founded on financial calculations and case study based quantitative analysis Engineering / Accounting Accounting Ingénierie / Comptabilité Erscheint auch als Druck-Ausgabe 9788770223515 8770223513 https://ieeexplore.ieee.org/book/10105854 Aggregator URL des Erstveröffentlichers Volltext |
| spellingShingle | Rauf, S. Bobby 1956- Finance and accounting for energy engineers & engineers in all disciplines Preface xiii List of Figures xv List of Tables xvii List of Abbreviations xix 1 Finance, Accounting, Associated Definitions, Concepts, and Organizational Structures 1 1.1 Introduction 1 1.2 Organizational Structures and Components 19 1.2.1 Cost center 19 1.2.2 Profit center 19 1.3 Types of Organizational Structures 20 Chapter 1—Self-assessment Problems and Questions 28 2 Breakeven Analysis, Concepts, and Case Studies 31 2.1 Introduction 31 2.2 Breakeven Point, Mathematical Definition, and Analysis 32 2.3 Case Study 2-1. Graphical Illustration and Computation of Breakeven Point 34 Chapter 2—Self-assessment Problems and Questions 35 3 Energy and Non-energy Engineering Economics – Time Value of Money-based Analysis of Energy Project Investments, Revenues, Savings and Costs 37 3.1 Time Value of Money, TVM 37 3.2 Methods and Tools for Time Value of Money Calculations 38 3.3 Important Time Value of Money Concepts – Explanation and Application of Financial Formulas and Derivative Financial Factors 40 3.3.1 Future value, F 40 3.3.2 Financial factor method 41 3.3.3 Present value, P 41 3.3.4 Financial factor method 43 3.3.5 Annuity, A 43 3.4 Conversion of Future Value to Annuity 44 3.5 Conversion of Annuity to Future Value 45 3.6 Conversion of Present Value to Annuity 47 3.7 Conversion of Annuity to Present Value 48 3.8 Case Study 3.1. Project and Investment Decision Based on TVM Analysis 49 3.8.1 Ancillary to the Case Study 3.1 51 3.9 Conversion of Gradient Value to Present Value, Future Value and Annuity 53 3.10 Case Study 3.2. Positive and Negative Gradient Cash Flow, DSM Project 56 3.11 EUAC: A Decision-Making Tool for Energy Projects 62 3.12 Case Study 3.3. EUAC Based Decision Between Competing Energy Projects A and B 65 3.13 Compounding vs. Simple Interest 68 Chapter 3—Self-assessment Problems and Questions 70 4 Financial Reporting Requirements, 10-K, 10-Q, and 8-K 73 4.1 Introduction 73 4.2 8-K Reports 74 4.3 10-K Reports 82 4.4 Results of Operations 94 4.4.1 Consolidated Operating Revenues 94 4.4.2 Consolidated Operating Expenses 94 4.4.3 Consolidated Gains (Losses) on Sales of Other Assets and Other, net 96 4.4.4 Consolidated Operating Income 96 4.4.5 Consolidated Other Income and Expenses 96 4.5 10-Q Report 97 Chapter 4—Self-assessment Problems and Questions 101 5 Income Statements and Balance Sheets Cash Flow and Working Capital, Concepts and Analysis 103 5.1 Introduction 103 5.2 Income Statement 104 5.3 Balance Sheet 104 5.4 Case Study 5.1 ABC Corp Financial Statements 104 5.5 Financial Statements Example in the Energy Industry 110 Chapter 5—Self-assessment Problems and Questions 117 6 Financial Metrics and Ratios 121 6.1 Introduction 121 6.2 Net Present Value, NPV 122 6.3 Payback Period 122 6.4 Return on Investment, ROI 122 6.5 Rate of Return, ROR 123 6.6 Return on Equity, ROE 123 6.7 Internal Rate of Return, Irr 123 6.8 Case Study 6.1 Energy Project – Equipment Replacement: 124 6.9 Working Capital 126 6.10 Current Ratio 126 6.11 Acid Test Ratio 127 6.12 Plant Turnover Ratio 128 6.13 Inventory Turnover Ratio 128 6.14 Debt to Equity Ratio 129 Chapter 6—Self-assessment Problems and Questions 129 7 Depreciation Alternatives, S/L, Double Declining Balance, SOY Digits, Statutory Depreciation Methods, Concepts and Analysis 133 7.1 Introduction 133 7.2 Depreciation Basis of an Asset 134 7.3 Purchase Price or Total Initial Cost 134 7.4 Book Value 134 7.5 Straight Line (S/L) Method 134 7.6 Sum-of-the-Years’ Digit (SOYD) Method 135 7.7 Double Declining Balance Method 135 7.8 Statutory Depreciation Systems 135 7.9 Depreciation Method Selection 136 Chapter 7—Self-assessment Problems and Questions 136 8 Inventory Concepts, FIFO, LIFO, EOQ, Inventory Order Cycle, WIP Inventory, Inventory Carrying Costs, Ordering Costs, Concepts and Analysis 139 8.1 Introduction 139 8.2 Carrying Cost 140 8.3 Shortage and Stock-out Costs 140 8.4 Inventory Control Systems 141 8.5 Economic Order Quantity Model, EOQ 143 8.6 Inventory-Based Costing Techniques 144 8.7 Work-In-Process, WIP, Inventories 145 8.8 Just In Time, JIT 145 8.9 Inventory Turnover Ratio 146 8.10 Case Study 8.1 Coal-fired Electric Power Generating Plant Inventory Optimization 146 Chapter 8—Self-assessment Problems and Questions 148 9 Electric and Gas Bill Schedules, Calculations, and Analysis 151 9.1 Introduction 151 9.2 Electric Rate Schedules 151 9.3 Commercial and Industrial Natural Gas Rate Schedules 152 9.4 Residential Electric Bill 153 9.5 Case Study 9.1 Residential Bill Calculation 153 9.6 Gas Bill – Commercial Consumer 154 9.7 Case Study 9.2 Gas Bill Calculation 154 9.8 Large Industrial Electric Rate Schedule 157 9.9 Case Study 9.3 Electrical Power Bill – Large Industrial Power Consumer on Duke Energy Grid 157 Chapter 9—Self-assessment Problems and Questions 165 10 Types of Cost, Life Cycle Cost and Repair versus Replace Decisions and Analysis 167 10.1 Introduction 167 10.2 Cost Examples 170 10.3 Life Cycle Cost and Repair vs Replace Decisions 171 10.3.1 Life cycle cost 172 10.4 Case Study 10.1 Making a Decision between Two (2) Alternatives, Based on Life-Cycle Cost, Without Consideration of Time Value of Money 172 10.5 Case Study 10.2 Making a Decision between Two (2) Alternatives, Based on Life Cycle Cost, with Consideration of Time Value of Money 174 Chapter 10—Self-assessment Problems and Questions 175 11 EPC, Energy Performance Contracting and ESCO’s – Business, Economic, and Financial Perspective; Comparison of Lease and Capital Investment Alternatives 179 11.1 Introduction and Brief History of EPC and ESCO’s 179 11.2 Industry Revenues Segmentation by Project Type or Measures Undertaken 186 11.3 ESCO Market Segment Comparison on the Basis of Segment Revenue 187 11.4 Marketing and Business Perspective, EPC and ESCO 190 11.5 EPC Financing Perspective 194 11.6 EPC Measurement and Verification Consideration 201 11.7 Case Studies 202 11.7.1 Case Study 11.1 Demand side management, demand elasticity and electricity price reduction 202 11.8 Introduction to Case Studies 11.2 and 11.3 205 11.9 Case Study 11.2 HAR Energy Project 206 11.10 Financial Analysis of Investment on Energy/Utility Project without EPC-ESCO Approach – with Loan 207 11.11 Case Study 11.3 EPC – ESCO Projects 211 Chapter 11—Self-assessment Problems and Questions 219 Appendix A 221 Appendix B 233 Appendix C 247 Index 269 About the Author 283 |
| title | Finance and accounting for energy engineers & engineers in all disciplines |
| title_auth | Finance and accounting for energy engineers & engineers in all disciplines |
| title_exact_search | Finance and accounting for energy engineers & engineers in all disciplines |
| title_exact_search_txtP | Finance and accounting for energy engineers & engineers in all disciplines |
| title_full | Finance and accounting for energy engineers & engineers in all disciplines |
| title_fullStr | Finance and accounting for energy engineers & engineers in all disciplines |
| title_full_unstemmed | Finance and accounting for energy engineers & engineers in all disciplines |
| title_short | Finance and accounting for energy engineers |
| title_sort | finance and accounting for energy engineers engineers in all disciplines |
| title_sub | & engineers in all disciplines |
| url | https://ieeexplore.ieee.org/book/10105854 |
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