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The Portable MBA in Finance and Accounting

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Efnisyfirlit

  • Front Matter
    • List of Downloadable Materials
    • Syllabus How Chapter Topics in This Book Track the Core MBA Curriculum
    • Preface
    • Acknowledgments
    • About the Contributors
  • Part I Financial Accounting
    • 1 Understanding Financial Statements
      • What Are Financial Statements? A Case Study
      • Points to Remember about Financial Statements
      • Financial Statements: Who Uses Them and Why
      • Financial Statement Format
      • Guide to SEC Filings
      • The Notes to the Financial Statements
      • Financial Accounting Standards
        • Exhibit 1.1 Notes to financial statements.
      • From GAAP to IFRS
      • Summary and Conclusions
      • Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance
      • Internet Links
      • For Further Reading
    • 2 Analyzing Financial Statements
      • How to Analyze Financial Statements
        • Short-Term Liquidity
          • Accounts Receivable Turnover
          • Inventory Turnover
          • Accounts Payable Turnover
        • Long-Term Solvency
        • Profitability
          • Profitability in Relation to Sales
          • Profitability in Relation to Investment
      • Using Financial Ratios
        • Exhibit 2.1 Summary of main financial ratios.
      • Combining Financial Ratios
      • The Z-Score
      • Summary and Conclusions
      • Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance
      • Internet Links
      • Notes
      • For Further Reading
    • 3 Analyzing Business Earnings
      • Exhibit 3.1 Non-GAAP net income: Panera Bread Company, year ended December (in thousands).
      • Exhibit 3.2 Analysis of changes in operating income: Coca-Cola Enterprises, Inc., year ended December 31, 2007.
      • The Nature of Nonrecurring Items
        • Exhibit 3.3 First Solar, Inc., foreign currency gains (losses) and effects on pretax profit margins, years ended December (in thousands).
      • The Process of Identifying Nonrecurring Items
        • Identifying Nonrecurring Items: An Efficient Search Procedure
      • Nonrecurring Items in the Income Statement
        • Exhibit 3.4 Efficient search sequence for nonrecurring items.
        • Alternative Income Statement Formats
          • Exhibit 3.5 Consolidated single-step statements of income: Dow Chemical Company, years ended December 31 (in millions).
        • Nonrecurring Items Located in Income from Continuing Operations
          • Exhibit 3.6 Consolidated multistep statements of income: Adobe Systems, Inc. (in thousands).
        • The Nature of Operating Income
        • Nonrecurring Items Included in Operating Income
        • Nonrecurring Items Excluded from Operating Income
          • Exhibit 3.7 Nonrecurring items of revenue or gain and expense or loss included in operating income.
          • Exhibit 3.8 Nonrecurring items of revenue or gain and expense or loss excluded from operating income.
        • Nonrecurring Items Located below Income from Continuing Operations
          • Exhibit 3.9 Income statement format with special items.
          • Discontinued Operations
          • Extraordinary Items
            • Exhibit 3.10 Consolidated statements of income: Eastman Kodak Corporation, years ended December 31 (in millions).
            • Exhibit 3.11 Examples of discontinued operations.
          • Changes in Accounting Principles
          • Changes in Estimates
            • Exhibit 3.12 Accounting changes.
      • Nonrecurring Items in the Statement of Cash Flows
        • Exhibit 3.13 Nonrecurring items disclosed in the statement of cash flows: Baxter International, Inc., partial consolidated statements of cash flows, years ended December 31.
        • Exhibit 3.14 Disclosure of nonrecurring items in both the income statement and the operating activities section of the statement of cash flows.
      • Interpreting Information in the Operating Activities Section
        • Exhibit 3.15 Investing cash flows: Baxter International, Inc., partial investing cash flows section, years ended December 31.
      • Nonrecurring Items in the Inventory Disclosures of LIFO Firms
        • Exhibit 3.16 LIFO inventory valuation differences: Winnebago Industries, Inc. inventory footnote (in thousands).
      • Nonrecurring Items in the Income Tax Note
        • Exhibit 3.17 Reconciliation of statutory and actual tax rates: PepsiCo, Inc., years ended December 31.
        • Exhibit 3.18 Examples of nonrecurring income tax charges and benefits.
      • Nonrecurring Items in the Other Income and Expense Note
        • Exhibit 3.19 Composition of an other income and expense note: Colgate-Palmolive Company, years ended December 31 (millions).
      • Nonrecurring Items in Management's Discussion and Analysis (MD&A)
        • Exhibit 3.20 Effects of divestitures/impairment charges on income from continuing operations by segment included in MD&Aof financial condition and results of operations: H.J. Heinz Company, year ended May 3, 2006 (in millions).
      • Nonrecurring Items in Other Selected Notes
        • Foreign Currency Exchange Notes
        • Restructuring Notes
          • Exhibit 3.21 Restructuring note: Kimberly-Clark Corporation, year ended December 31, 2007 (in millions).
        • Quarterly and Segmental Financial Data
      • Earnings Analysis and Other Comprehensive Income
        • Exhibit 3.22 Comprehensive income: The Walt Disney Company, year ended September 29, 2007 (in millions).
      • Summarizing Nonrecurring Items and Determining Sustainable Earnings
        • The Sustainable Earnings Base Worksheet: Downloadable Exhibit 3.23
          • Exhibit 3.23 Adjustment worksheet for sustainable earnings base.
      • Role of the Sustainable Earnings Base
      • Application of the Sustainable Earnings Base Worksheet: Pfizer, Inc.
        • Exhibit 3.24 Consolidated statements of income: Pfizer, Inc., years ended December 31 (in millions).
        • Exhibit 3.25 Consolidated statements of cash flows (operating activities only): Pfizer, Inc., years ended December 31 (in millions).
        • Exhibit 3.26 Income tax note—excerpts: Pfizer, Inc., years ended December 31 (in millions).
        • Exhibit 3.27 Other income (expense) note—excerpts: Pfizer, Inc., years ended December 31 (in millions).
        • Exhibit 3.28 Management's discussion and analysis (excerpts from results of operations section): Pfizer, Inc., years ended December 31 (in millions).
        • Exhibit 3.29 Summary of significant accounting policies note—excerpt: Pfizer, Inc., years ended December 31 (in millions).
        • Exhibit 3.30 Acquisitions note: Pfizer, Inc., years ended December 31 (in millions).
        • Exhibit 3.31 Discontinued operations note: Pfizer, Inc., years ended December 31 (in millions).
        • Exhibit 3.32 Asset impairment charges note: Pfizer, Inc., years ended December 31 (in millions).
        • Exhibit 3.33 Cost-reduction initiatives note—excerpts: Pfizer, Inc., years ended December 31 (in millions).
        • Exhibit 3.34 Acquisition-related costs note: Pfizer, Inc., years ended December 31 (in millions).
        • Exhibit 3.35 Goodwill note—excerpt: Pfizer, Inc., years ended December 31 (in millions).
        • Exhibit 3.36 Share-based payment note—excerpt: Pfizer, Inc., year ended December 31, 2005 (in millions).
        • Exhibit 3.37 Segment information note—excerpt: Pfizer, Inc., years ended December 31 (in millions).
      • The Pfizer Worksheet Analysis: Downloadable Tool 3.38
        • Exhibit 3.38 Adjustment worksheet for sustainable earnings base: Pfizer, Inc., years ending December 31.
        • Exhibit 3.39 Summary of nonrecurring items search process: Pfizer, Inc.
        • Some Further Points on the Pfizer Worksheet
          • Acquired In-Process R&D
          • The Tax Rate Assumption
      • Summary
      • Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance
      • Internet Links
      • Annual Reports Referenced in the Chapter
      • Notes
      • For Further Reading
  • Part II Financial Management
    • 4 Discounted Cash Flow
      • Time Value of Money
      • Future Value
        • Exhibit 4.1 How Billy's savings account grew.
        • Exhibit 4.2 Solving for FV using Billy's birthday gift: Excel example 1.
        • Additional FV Exercise
          • Exhibit 4.3 Finding FV.
          • Exhibit 4.4 Solving for FV: Excel example 2.
          • Exhibit 4.5 Solving for various FVs with a fixed time and interest rate: Excel example 3.
      • Present Value
        • PV Exercises
          • Exhibit 4.6 Finding PV.
          • Exhibit 4.7 Solving for PV: Excel example 4.
          • Exhibit 4.8 Solving for various PVs with a fixed time and interest rate: Excel example 5.
      • Annuities
        • Ordinary Annuity
          • Exhibit 4.9 Payments into an ordinary annuity.
          • Exhibit 4.10 Payments into an annuity due.
        • Annuity Due
        • Calculating the Future Value of an Ordinary Annuity
          • Exhibit 4.11 Future value of an ordinary annuity.
          • Exhibit 4.12 Finding the future value of an ordinary annuity: Excel example 6.
          • Exhibit 4.13 Finding the future value of the first payment in an ordinary annuity: Excel example 7.
          • Additional Exercise: Future Value of Annual Ordinary Annuity
            • Exhibit 4.14 Finding the FVAN of various ordinary annuities: Excel example 8.
          • Additional Exercise: FVAN
        • Calculating the Present Value of an Ordinary Annuity
          • Exhibit 4.15 Finding the future value of an ordinary annuity: Excel example 9.
          • Exhibit 4.16 Payment schedule for ordinary annuity.
          • Exhibit 4.17 Finding the present value of an ordinary annuity: Excel example 10.
          • Additional Exercise Calculating PVAN Using Excel
      • Amortized Loans
        • Exhibit 4.18 Finding the present value of an annual ordinary annuity with various interest rates: Excel example 11.
        • Exercise on Amortized Loans
          • Exhibit 4.19 Determine the annual payment schedule of a loan: Excel example 12.
          • Exhibit 4.20 Amortization schedule.
        • Additional Exercise on Amortizing Loans
        • Irregular or Uneven Cash Flows
          • Exhibit 4.21 Determine the annual payment schedule of a loan: Excel example 13.
          • Uneven Cash Flow Exercise
            • Exhibit 4.22 Amortization schedule: equal principal, equal time length, different interest rates.
            • Exhibit 4.23 Regular cash flows with FV.
            • Exhibit 4.24 Uneven cash flows with FV.
            • Exhibit 4.25 Regular cash flows with PV.
            • Exhibit 4.26 Uneven cash flows with PV.
            • Exhibit 4.27 Finding the present value of an uneven cash flow: Excel example 14.
      • Summary
      • Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance
      • Internet Links
      • For Further Reading
    • 5 Capital Structure
      • Risk and Return
        • Exhibit 5.1 The relationship between risk and return.
        • Measuring Returns
          • Exhibit 5.2 Average annual returns, 1926–2005.
        • Measuring Risk
          • Exhibit 5.3 The normal distribution.
          • Exhibit 5.4 Annual returns of Disney and IBM, 1998–2007.
      • Portfolio Risk
      • Capital Asset Pricing Model
        • Exhibit 5.5 Beta coefficients.
        • The CAPM Equation
          • Exhibit 5.6 Security market line.
          • Exhibit 5.7 Average annual returns, 1926–2005.
      • Cost of Capital
      • Cost of Debt and Equity Capital
      • Weight of Debt and Equity Capital
        • Exhibit 5.8 Inputs for Disney's cost of capital (percents).
      • Capital Structure Theory
      • Capital Structure in Practice
        • Exhibit 5.9 Capital structure.
      • Bond Valuation
      • Equity Valuation
        • Exhibit 5.10 Hudson Hybrid Car Company financial results and forecasts, 2008–2012 (in thousands).
        • Exhibit 5.11 Hudson Hybrid Car Company working capital and capital expenditures, 2008–2012 (in thousands of $).
        • Exhibit 5.12 Hudson Hybrid Car Company calculation of value of equity, 2009–2012 (in thousands of $).
      • Conclusion
      • Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance
      • Online Content
      • Note
    • 6 Planning Capital Expenditure
      • The Objective: Maximize Wealth
      • Computing NPV: Projecting Cash Flows
        • Exhibit 6.1 Initial year cash flow for brewery project (thousands).
      • Initial Cash Outflow
      • Cash Flows in Later Years
      • Treatment of Net Working Capital
      • Depreciation
      • Windfall Profit and Windfall Tax
      • Taxable Income and Income Tax
      • Interest Expense
        • Exhibit 6.2 Income tax forecasts for brewery project (thousands).
        • Exhibit 6.3 Cash flow projections for brewery project (thousands).
      • Putting the Pieces Together to Forecast Cash Flow
      • Guiding Principles for Forecasting Cash Flows
        • Principle No. 1: Focus on Cash Flow
        • Principle No. 2: Use Expected Values
        • Principle No. 3: Focus on the Incremental
          • Opportunity Costs
          • Sunk Costs
          • Overhead
      • Computing NPV: The Time Value of Money
      • Discounting Cash Flows
        • Exhibit 6.4 Discounted cash flows for brewery project (thousands).
      • Summing the Discounted Cash Flows to Arrive at NPV
        • More NPV Examples
          • Exhibit 6.5 Cash flows and discounted cash flows for three alternative projects (thousands).
      • Outsourcing and the Build/Buy Decision
      • The Discount Rate
        • Cost of Debt Financing
      • Weighted Average Cost of Capital
      • The Effects of Leverage
        • Exhibit 6.6 Performance of NoDebt Inc. and SomeDebt Inc.
      • Divisional versus Firm Cost of Capital
      • Other Decision Rules
        • The Payback Period
        • The Discounted Payback Period
      • Internal Rate of Return
      • Innovations in Capital Budgeting
        • Economic Value Added
        • Real Options
      • Summary and Conclusions
      • Note
      • For Further Reading
    • 7 Global Finance
      • Currency Exchange Rates: A Case of Individual Investing
        • Exhibit 7.1 Time line in dollars.
        • Exhibit 7.2 Time line in pounds.
        • Exhibit 7.3 Time line in dollars and pounds.
        • Exhibit 7.4 Time line in pounds and dollars.
        • One Currency: European Union and Eurozone
          • Exhibit 7.5 Amount of euros (€) purchased by one dollar ($)
          • Exhibit 7.6 Conversions between dollars and euros.
      • Currency Exchange Rates: A Case in China with Country Risk
        • Exhibit 7.7 Small Co. balance sheet, September 30, 1995 (in millions).
        • Exhibit 7.8 Small Co. balance sheet, October 31, 1995 (in millions).
        • Exhibit 7.9 Exchange rate: Number of Chinese yuan renminbi per U.S. dollar.
        • Exhibit 7.10 Small Co. balance sheet, December 31, 2004 (in millions).
        • Exhibit 7.11 Small Co. balance sheet, December 31, 2008 (in millions).
        • Exhibit 7.12 Summary of exchange rates: Chinese yuan per dollar.
        • Exhibit 7.13 Small Co.'s evaluation of risk for China venture.
        • Risk Minimization
          • Exhibit 7.14 Index of Economic Freedom 2008.
      • Local Partner: Robinson Investment Case
        • Exhibit 7.15 Profits to joint venture of Robinson and CCB.
        • Step 1
        • Step 2
          • Exhibit 7.16 Calculation of weighted average cost of capital (WACC) for Robinson.
          • Exhibit 7.17 Time line of cash flows to CCB–Robinson venture.
          • Exhibit 7.18 Net present value of cash flows to Robinson (in millions).
          • Exhibit 7.19 Net present value of cash flows to Robinson, worst case (in millions).
          • Exhibit 7.20 Calculation of expected net present value (in millions).
      • Unknown Rental Cars Borrowing Case: January 1, 1985
        • Exhibit 7.21 Amount of yen purchased by $1
        • Exhibit 7.22 Amount of yen purchased by $1.
        • Exhibit 7.23 Calculation of principal of yen loan to equal $200 million.
        • Exhibit 7.24 Correct analysis of loan assuming worst case of 222 ¥/$ (in millions).
        • Exhibit 7.25 Cash flow time line for loan options (in millions).
        • Exhibit 7.26 Actual yen-dollar exchange rates and effect of Japanese loan on liability in dollars (in millions).
      • Theory: Interest Rate Parity
      • Theory: Purchasing Power Parity
      • Futures and Options
      • Summary
      • Internet Links
      • For Further Reading
  • Part III Business Entities
    • 8 Choosing a Business Form
      • The Consulting Firm
      • The Software Entrepreneur
      • The Hotel Venture
      • The Purpose of This Chapter
      • Business Forms
      • Comparison Factors
      • Formation of Sole Proprietorships
      • Formation of Partnerships
      • Formation of Corporations
      • Formation of Limited Partnerships
      • Formation of Limited Liability Companies
      • Out-of-State Operation of Sole Proprietorships and Partnerships
      • Out-of-State Operation of Corporations, Limited Partnerships, and Limited Liability Companies
      • Recognition of Sole Proprietorships as Legal Entities
      • Recognition of Partnerships as Legal Entities
      • Recognition of Corporations and Limited Liability Companies as Legal Entities
      • Recognition of Limited Partnerships as Legal Entities
      • Continuity of Life
        • Sole Proprietorships
        • Partnerships
        • Corporations
        • Limited Partnerships
        • Limited Liability Companies
      • Transferability of Interest
        • Sole Proprietorships
        • Partnerships
        • Corporations
        • Limited Partnerships
        • Limited Liability Companies
      • Control
        • Sole Proprietorships
        • Partnerships
          • Exhibit 8.1 Principal and agent.
        • Corporations
          • Stockholders
          • Directors
          • Officers
        • Limited Partnerships
        • Limited Liability Companies
      • Liability
        • Sole Proprietorships
        • Partnerships
        • Corporations
        • Limited Partnerships
        • Limited Liability Companies
      • Taxation
        • Sole Proprietorships
          • Exhibit 8.2 Individual federal income tax rates.
        • Partnerships
          • Exhibit 8.3 Corporate federal income tax rates.
        • Corporations
          • Professional Corporations
          • Subchapter S Corporations
        • Limited Partnerships
        • Limited Liability Companies
      • Choice of Entity
        • Consulting Firm
        • Software Entrepreneur
        • Hotel Venture
      • Conclusion
      • Internet Links
      • Problems
      • For Further Reading
    • 9 Taxes and Business Decisions
      • The Business
      • Unreasonable Compensation
        • Exhibit 9.1 Double taxation.
        • Subchapter S
        • Gift Tax
      • Making the Subchapter S Election
        • Pass-Through Entity
        • Passive Losses
          • Exhibit 9.2 Passive activity losses.
      • Acquisition
        • Exhibit 9.3 Acquisition strategies.
      • Executive Compensation
        • Business Expenses
        • Deferred Compensation
        • Interest-Free Loans
          • Exhibit 9.4 Taxable interest.
      • Sharing the Equity
        • Tax Effects of Phantom Stock and SARs
        • Taxability of Stock Options
          • Exhibit 9.5 Taxation of stock options.
        • Tax Impact on Restricted Stock
          • Exhibit 9.6 Restricted stock tax impact.
      • Vacation Home
      • Like-Kind Exchanges
      • Dividends
        • Substantially Disproportionate Distributions
        • Complete Termination of Interest
        • Employee Stock Ownership Plans
          • Exhibit 9.7 Corporate redemption versus ESOP purchase.
      • Estate Planning
        • Redemptions to Pay Death Taxes and Administrative Expenses
        • Family Limited Partnerships
        • Buy-Sell Agreements
          • Exhibit 9.8 Corporate redemption versus cross-purchase agreement.
      • Spin-Offs and Split-Ups
      • Sale of the Corporation
        • Exhibit 9.9 Reverse triangular merger.
      • Conclusion
      • Internet Links
      • Problems
      • For Further Reading
    • 10 The Integrity of Financial Reporting
      • Introduction
      • Restatements of Previously Published Financial Statements
      • Asleep at the Switch
      • The Remedies
      • It's Not Just the Private Sector
      • Summary and Conclusions
      • Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance
      • Internet Links
      • Notes
      • For Further Reading
  • Part IV Management Accounting
    • 11 Forecasts and Budgeting
      • The Concept of Budgeting
      • Functions of Budgeting
      • Reasons for Budgeting
        • Periodic Planning
        • Coordination, Cooperation, and Communication
        • Quantification
        • Performance Evaluation
        • Cost Awareness
        • Legal and Contractual Requirements
        • Goal Orientation
      • Effective Budgeting
        • Goal Orientation
        • Realistic Plan
        • Participative Budgeting
          • Exhibit 11.1 Comprehensive budgeting process.
          • Exhibit 11.2 Budget variance report.
        • Control Phase of Budgeting
          • Exhibit 11.3 Price and quantity variance analysis.
        • Improper Use of Budgets
        • Behavioral Issues in Budgeting
      • Developing a Budget
        • The Structure of Budgets
          • Exhibit 11.4 A manufacturing firm's master budget.
        • The Master Budget
        • Sales Budget (1–3)
          • Exhibit 11.5 C&G's Gift Shop: 2009 master budget.
        • Budgeted Cost of Goods Sold (4)
        • Administrative Expense Budget (7–10)
        • Budgeted Income Statement (3–18)
        • The Financial Budget
        • Budgeted Balance Sheet (20–41)
          • Budgeted Accounts Receivable (22)
          • Budget of Ending Inventories (23)
          • Capital Expenditure Budget (26)
          • Budgeted Accounts Payable (33)
          • Budgeted Accrued Expenses (34)
          • Bank Loan (Line of Credit) (32)
          • Stockholders' Equity (37–39)
        • Cash Budget
        • Budgeted Statement of Cash Flows—Indirect Method (42–55)
      • Forecasting
        • Exhibit 11.7 Dell, Inc. annual sales, 1999–2008.
        • Exhibit 11.8 Trend analysis for Dell, Inc. annual sales, 1999–2011.
        • Exhibit 11.9 Double exponential smoothing of Dell, Inc.'s annual sales, 1999–2011.
      • Fixed Budgets versus Flexible Budgets
        • Fixed Budgets
        • Flexible Budgets
      • The Profit Plan
      • The Budget Review Process
        • Know Your Audience
        • Make a Professional Presentation
        • Quantify the Material
        • Avoid Surprises
        • Set Priorities
      • Recent Trends
        • The Alternative to Budgets
      • Internet Link
      • Note
      • For Further Reading
    • 12 Cost Structure Analysis, Profit Planning, and Value Creation
      • Estimating Cost Structure from Publicly Available Information
        • Exhibit 12.1 Company X—Quarterly Income Statements (costs reported by function).
        • Exhibit 12.2 Cost Behavior Analyses.
        • Exhibit 12.3 Company X—Quarterly Income Statements (costs reported by behavior).
        • Exhibit 12.4 Scenario analysis.
      • Pitfalls
        • Price and Variable Cost Changes
        • Product Mix
        • Data Reporting Format
        • Relevant Range Assumption
          • Exhibit 12.5 Company X—Product Mix Analysis.
          • Exhibit 12.6 Variable cost element of the cost structure.
          • Exhibit 12.7 Relevant Range Extremes.
          • Exhibit 12.8 Company X—Cash Flow Data.
        • Variable Cost as a Function of Output
      • Profit Planning from an Internal Perspective
        • Exhibit 12.9 Service Scenarios.
      • Pricing in CVP Analysis
      • Predatory Pricing
      • Dumping
      • Notes
    • 13 Activity-Based Costing
      • Basics of Activity-Based Systems
        • Exhibit 13.1 Cost to capture a customer.
        • Exhibit 13.2 Customer loading cost summary.
        • Exhibit 13.3 E-commerce transaction detail.
        • Exhibit 13.4 Transaction processing demand.
        • Exhibit 13.5 Transaction processing detail.
        • Exhibit 13.6 Transaction processing detail with and without volatility.
      • Reflections
        • Exhibit 13.7 Cost of a customer sale.
        • Exhibit 13.8 Activity-based costing process.
      • What an ABC Systems Is and Is Not
        • Activity-Based Costing ? Activity-Based Management ? Strategic Cost Management
      • Lessons from Japan
      • Summary
      • Notes
  • Part V Planning and Strategy
    • 14 Business Planning
      • How This Chapter Fits in a Typical MBA Curriculum
      • Who Uses This Material in the Real World
      • The Story of Your Business
      • Types of Plans
      • From Glimmer to Action: The Process
      • The Story Model
        • Exhibit 14.1 Taglines.
      • The Business Plan
        • Exhibit 14.2 Business plan outline.
        • The Cover
        • Executive Summary
          • Exhibit 14.3 Cover of The History Shoppe business plan.
          • Hook the Reader
        • Table of Contents
        • Industry, Customer, and Competitor Analysis
          • Exhibit 14.4 Sample table of contents.
          • Industry
          • Customer
          • Competition
            • Exhibit 14.5 The History Shoppe (THS) competitive profile matrix.
            • Exhibit 14.6 Sample sources for information on public/private companies.
            • Exhibit 14.7 The History Shoppe's customer value proposition.
        • Company and Product Description
        • Marketing Plan
          • Target Market Strategy
          • Product/Service Strategy
            • Exhibit 14.8 Competitive map for The History Shoppe.
          • Pricing Strategy
          • Distribution Strategy
          • Advertising and Promotion
            • Exhibit 14.9a Advertising schedule.
            • Exhibit 14.9b Magazine advertisement schedule: Budget for year 1.
          • Sales Strategy
          • Sales and Marketing Forecasts
        • Operations Plan
          • Operations Strategy
          • Scope of Operations
            • Exhibit 14.10a Operations flow.
          • Ongoing Operations
            • Exhibit 14.10b Operating cycle overview.
        • Development Plan
          • Development Strategy
          • Development Time Line
            • Exhibit 14.11 Month-to-month activities.
        • Team
          • Team Bios and Roles
          • Advisory Boards, Board of Directors, Strategic Partners, External Members
          • Compensation and Ownership
        • Critical Risks
          • Market Interest and Growth Potential
            • Exhibit 14.12 Sample critical risk.
          • Competitor Actions and Retaliation
          • Time and Cost to Development
          • Operating Expenses
          • Availability and Timing of Financing
        • Offering
        • Financial Plan
          • Exhibit 14.13 Sources and uses of funds.
        • Appendixes
      • Conclusion
      • Other Resources
      • Internet Links
        • Business Plan Preparation Sites
        • Other Great Sites
      • Notes
      • For Further Reading
    • 15 Financial Management of Risks
      • What Went Wrong: Case Studies of Derivatives Debacles
        • Barings Bank
        • Procter & Gamble
        • Metallgesellschaft
        • Askin Capital Management
        • Orange County, California
        • Union Bank of Switzerland
        • Long-Term Capital Management
        • The Casualties of Credit Default Swaps
        • Moral of the Story
      • Size of the Derivatives Market and Widespread Use
      • The Instruments
        • Forwards
        • Futures
        • Examples of the Use of Forwards and Futures in Risk Management
          • A Foreign Currency Hedge
          • A Short-Term Interest Rate Hedge
          • Longer-Term Interest Rate Hedge
          • Synthetic Cash
          • Synthetic Stock
          • Market Timing
          • A Cross-Hedge
        • A Common Pitfall
        • Futures and Forwards Summary
        • Options
        • Call Options
          • Exhibit 15.1 Call option payoff diagram.
          • Hedging with a Call Option
          • Pricing Options
          • A Written Call Option
            • Exhibit 15.2 Payoff diagram for a written call option position.
        • Strategies Using Written Call Options
          • Warrants
        • Put Options
          • Exhibit 15.3 Put option payoff diagram.
          • Exhibit 15.4 Payoff diagram for a written put option position.
          • A Protective Put Strategy
        • Swaps
          • Exhibit 15.5 Equity swap.
          • Exhibit 15.6 Interest rate swap.
          • Interest Rate Swaps
          • Examples of Hedging Interest Rate Exposure with a Swap
          • Another Example
      • How to Choose the Appropriate Hedge
      • Summary and Final Recommendations
      • Notes
      • For Further Reading
    • 16 Business Valuation
      • Three Approaches to Value
      • Different Types of Buyers
      • An Overview of the Business Valuation Process
        • Industry Analysis
      • The Fundamental Position of the Firm
        • Summary of Positive and Negative Fundamental Factors
          • Positive
          • Negative
      • Financial Statement Analysis
        • Balance Sheet Analysis
        • Income Statement Analysis
          • Exhibit 16.1 Acme Manufacturing, Inc.: Summary of condensed balance sheets, 2004–2008.
          • Exhibit 16.2 Acme Manufacturing, Inc.: Summary of condensed income statements, 2004–2008.
          • Exhibit 16.3 Acme Manufacturing, Inc.: Revenue growth, 2004–2008.
      • Ratio Analysis
        • Exhibit 16.4 Acme Manufacturing, Inc.: Ratio analysis, 2004–2008.
      • Comparison to Industry Averages
      • Valuation Methods
      • Debt-Free Analysis
      • Cost of Capital
      • Adjustments to Earnings for Valuation Purposes
      • Income Approach: Discounted Cash Flow Method
        • Forecasted Financial Statements
        • Residual Value
          • Exhibit 16.5 Acme Manufacturing, Inc.: Forecasted income statements, 2009–2013.
      • Discount Rate for the Valuation Model
        • Exhibit 16.6 Acme Manufacturing, Inc.: Forecasted net cash flows to the firm, 2009–2013.
        • Cost of Equity
          • Exhibit 16.7 Acme Manufacturing, Inc.: Forecasted balance sheets, 2009–2013.
          • Exhibit 16.8 Acme Manufacturing, Inc.: Cost of equity.
          • Exhibit 16.9 Acme Manufacturing, Inc.: Cost of debt.
        • Cost of Debt
        • Weighted Average Cost of Capital
        • Discounted Cash Flow Calculation
          • Exhibit 16.10 Acme Manufacturing, Inc.: Weighted cost of capital.
          • Exhibit 16.11 Acme Manufacturing, Inc.: DCF method of valuation as of December 31, 2008.
      • Market Approach: Publicly Traded Guideline Companies Method
      • Reconciliation of Valuation Methods
        • Exhibit 16.12 Acme Manufacturing, Inc.: Publicly traded guideline companies method of valuation.
      • Adjustment for Illiquidity
      • Valuation Conclusion for Acme
      • Valuing Minority Interests
      • Business Valuation Standards
      • Value Engineering
      • Summary
      • Internet Links
      • Notes
      • For Further Reading
    • 17 Profitable Growth by Acquisition
      • Definitions and Background
        • Exhibit 17.1 The Sirius/XM merger.
      • Recent Trends and the Performance Record of Mergers and Acquisitions
        • Exhibit 17.2 Global M&A activity, 2000–2008.
        • Exhibit 17.3 Largest M&A deals, 2000–2008.
        • Exhibit 17.4 Private equity activity.
        • Exhibit 17.5 Disaster deal #1: Mercedes-Benz/Chrysler.
        • Exhibit 17.6 Disaster deal #2: Quaker Oats/Snapple.
        • Exhibit 17.7 Disaster deal #3: AT&T/NCR.
      • Anatomy of a Successful Acquirer: The Case of Cisco Systems Inc.
      • Creating Value in Mergers and Acquisitions
        • Incremental Revenue
        • Cost Reductions
        • Tax Savings
      • Some Practical Considerations
        • Identifying and Screening Candidates
        • Cash versus Stock Deals
          • Exhibit 17.8 Criteria for analyzing a potential acquisition.
        • Purchase Accounting
          • Exhibit 17.9 Predeal balance sheets.
          • Exhibit 17.10 B.B. Lean Inc.: Postmerger balance sheet.
        • Tax Issues
        • Antitrust Concerns
        • Cross-Border Deals
      • Successful Postmerger Implementation
      • Summary and Conclusions
      • Internet Links
      • Notes
      • References
      • For Further Reading
    • 18 Outsourcing
      • Motivation to Outsource
        • Exhibit 18.1 Outsourcing and offshoring industry overview.
      • Domestic versus Offshore Outsourcing
        • Trends
        • Why the Demand?
      • Issues with Using Offshore Providers
      • Risks and Challenges of Outsourcing
        • Exhibit 18.2 Verifying application software: Testing doesn't versus shouldn't.
      • Determining Success
      • Outsourcing a Process or a Project
        • Defining the Project
        • Selecting Appropriate and Qualified Vendors
        • Request for Proposal (RFP) Content
        • RFP Evaluation
        • Vendor Selection
        • Negotiating the Contract
      • Summary
      • Internet Links
      • Notes
      • For Further Reading
  • Part VI Advanced Topics
    • 19 Information Technology and You
      • Introduction
      • Hardware
        • Desktop Computers
        • Laptop Computers
        • Personal Digital Assistants (PDAs)
        • Hardware Components
          • Central Processing Unit (CPU)
            • Exhibit 19.1 Interaction among computer components.
          • Random-Access Memory (RAM)
          • Hard Disk
          • CD-ROM/DVD-ROM
          • Monitor
        • Peripherals
          • Modems
          • Network Adapter
          • Printers
      • Software
        • Exhibit 19.2 Layers of software on a computer.
        • Operating System
        • Application Software
          • Word Processing Software
          • Spreadsheet Software
            • Exhibit 19.3 Pro forma income statement.
            • Exhibit 19.4 Spreadsheet formula infrastructure.
            • Exhibit 19.5 Pro forma sales and income graph.
          • Presentation Software
            • Exhibit 19.6 Example of net present value wizard in Microsoft Excel.
          • Database Software
            • Exhibit 19.7 User-built query using Microsoft Access.
          • Electronic Mail (E-Mail) and Instant Messaging
            • Exhibit 19.8 Results of user-built query in Microsoft Access.
            • Exhibit 19.9 Query wizard in Microsoft Access.
          • Calendar
            • Exhibit 19.10 Check writing screen in Quicken 2000 from Intuit, Inc.
          • Personal Finance Software
          • Project Management Software
            • Exhibit 19.11 Gantt chart in Microsoft Project.
      • Networking
        • Exhibit 19.12 Diagram of client-server network.
        • Local and Wide Area Networks
        • World Wide Web
          • The Internet—the Network
          • WWW—the Technology
          • Internet Search Engines
          • Privacy on the Internet
        • E-Commerce
        • Web 2.0
      • Data
        • Data versus Information
        • Multimedia
        • Internet Multimedia
      • The Future—Today, Tomorrow, and Next Week
      • Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance
      • Internet Links
      • Notes
      • For Further Reading
    • 20 Information Technology and the Firm
      • Historical Perspective
      • Information Systems
        • Types of Information Systems
          • Operational (Transaction) Systems
            • Exhibit 20.1 Types of information systems.
          • Decision Support Systems
          • Strategic Information Systems
        • Today's Application Systems
        • Accounting Information Systems
        • Enterprise Resource Planning (ERP) Systems
        • Information Technology in Banking and Financial Services
        • E-Commerce
        • Business-to-Business E-Commerce
      • Organizational Productivity
        • Business Intelligence and Business Analytics
          • Exhibit 20.2 Sample dashboard from Information Builders' online demo.
        • Data Access and OLAP
          • Exhibit 20.3 Business intelligence cube for actual sales.
          • Exhibit 20.4 Custom view of data from Information Builders' online demo.
        • Intranets, Extranets, and Portals
          • Exhibit 20.5 Interface capable of drilling down, from Information Builders' online demo.
        • Productivity Tools
        • Knowledge Management
      • Managing IT Resources
        • Hardware
        • Software
          • Middleware
          • Software as a Service
          • Open Source Software
        • Networks and Communications
          • Exhibit 20.6 Model of a wide area network.
        • Database
          • Exhibit 20.7 Database data structures.
          • Data Warehouse
            • Exhibit 20.8 Snowflake schema.
        • Internet Technology
        • Bringing the Use of Web Technologies In-House
        • Web Hosting
        • Controls
      • Information Technology Strategy
        • Information Security and Compliance
        • Justifying the Cost of Information Technology
      • Conclusion
      • Downloadable Resources for this chapter available at www.wiley.com/go/portablembainfinance
      • Internet Links
      • Note
      • For Further Reading
    • 21 Careers in Finance
      • Overview: What Is the Marketplace for MBAs?
        • Profile of Students' Pre-MBA Careers
        • Profile of Students' Post-MBA Careers
      • Career Opportunities in Finance
        • Careers in Corporate Finance
          • Exhibit 21.1 Pre-MBA and post-MBA job functions and industries.
        • Careers in Financial Services
          • Investment Banking
          • Hedge Funds
          • Investment Management
          • Private Wealth Management
          • Real Estate
          • Venture Capital
          • Summary
      • Your Career Plan/Your End Game
        • Preparing for the Journey
        • Creating Your Value Proposition
        • Written Resume—the Starting Point
          • Your Resume Is Not Your Biography
          • Your Resume Is a Marketing Tool—Treat It That Way!
          • Target the Employer's Explicit and Perceived Needs and Preferences
          • Emphasize What You Can Contribute
          • Your Resume Is Your Core Source Document
        • Verbal (Oral) Resume
          • Verbal Resume Structure
          • The Cover Letter
        • Digital Resume: Note about E-Mail Use
      • Aiming for Your Goals
        • Utilize All Possible Resources
        • Compile Initial Lists
        • Avoid Aiming at Sharply Different Targets
        • Refine, Maintain, and Update Target Lists
      • Implementing Your Strategy
        • Proactive versus Reactive Strategies
      • Networking
        • With Whom Should I Network? Everyone and Anyone!
          • Friends and Family
          • Associations
          • First Stage Key Contacts
          • Ultimate Key Contacts
        • What Are the Goals of Networking?
        • What Do I Say and How Do I Approach Networking?
          • With Friends and Family
          • Associations
          • First Stage Key Contacts
          • Ultimate Key Contact
        • Networking Summary
      • Assessing Opportunities
      • Closing Thoughts: Coping with the Challenges
      • Notes
  • Back Matter
    • Glossary
    • Index

    UM RAFBÆKUR Á HEIMKAUP.IS

    Bókahillan þín er þitt svæði og þar eru bækurnar þínar geymdar. Þú kemst í bókahilluna þína hvar og hvenær sem er í tölvu eða snjalltæki. Einfalt og þægilegt!

    Þú kemst í bækurnar hvar sem er
    Þú getur nálgast allar raf(skóla)bækurnar þínar á einu augabragði, hvar og hvenær sem er í bókahillunni þinni. Engin taska, enginn kyndill og ekkert vesen (hvað þá yfirvigt).

    Auðvelt að fletta og leita
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    Glósur og yfirstrikanir
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    Hvað viltu sjá? / Þú ræður hvernig síðan lítur út
    Þú lagar síðuna að þínum þörfum. Stækkaðu eða minnkaðu myndir og texta með multi-level zoom til að sjá síðuna eins og þér hentar best í þínu námi.



    Fleiri góðir kostir
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    - Auðvelt að afrita og líma efni/texta fyrir t.d. heimaverkefni eða ritgerðir
    - Styður tækni sem hjálpar nemendum með sjón- eða heyrnarskerðingu
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Vörumerki: John Wiley
Vörunúmer: 9781118017487
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The Portable MBA in Finance and Accounting

Vörumerki: John Wiley
Vörunúmer: 9781118017487
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