
CFO Fundamentals
Beschreibung
Weitere Details
Weitere Ausgaben
Personen
Inhalt
- Intro
- CFO Fundamentals
- Contents
- What This Book Will Do for You
- PART ONE: REPORTS AND FILINGS
- 1: Chief Financial Offi cer's Role and Reports
- Role of the Chief Financial Officer
- Governmental Reporting
- Reporting under the Sarbanes-Oxley Act
- XBRL Reporting
- Other Reporting
- 2: Securities and Exchange Commission Filings
- SEC Rules
- S Forms
- SEC Regulations
- SOX Reporting Requirements
- PART TWO: FINANCIAL REPORTING
- 3: Financial Statement Reporting: The Income Statement
- How Is the Income Statement Presented?
- Revenue Recognition
- Construction Contracts
- Expense Recognition
- 4: Financial Statement Reporting: The Balance Sheet
- Assets
- Accounts Receivable
- Inventory
- Fixed Assets
- Disclosure
- Liabilities
- Accounting for Compensated Absences
- Environmental Obligations
- Exit or Disposal Activities
- Fair Value Measurements
- Fair Value Option for Financial Assets and Financial Liabilities
- Statement of Cash Flows
- Available-for-Sale and Held-to-Maturity Securities
- 5: Statement of Cash Flows
- Classifications of Cash Flow
- Analysis of the Statement of Cash Flows
- 6: Accounting and Disclosures
- Accounting Changes
- Futures Contracts
- Various Disclosures
- 7: Key Financial Accounting Areas
- Consolidation
- Investments in Stocks and Bonds
- Leases
- Pension Plans
- Postretirement Benefits Excluding Pensions
- Income Tax Allocation
- Deferred Tax Liability versus Deferred Tax Asset
- Tax Rates
- Foreign Currency Accounting
- Translation of Foreign Currency Statements When the Foreign Currency Is the Functional Currency
- International Financial Reporting Standards
- 8: Interim and Segmental Reporting
- Interim Reporting
- Segmental Reporting
- PART THREE: COST MANAGEMENT AND IT SYSTEMS
- 9: Cost Management and Analysis
- What Is Cost Management and Analysis?
- Strategic Cost Management
- Overhead Costing
- Activity-Based Costing
- Activity-Based Management
- Target Costing and Pricing
- 10: Cost-Volume-Profit Analysis and Leverage
- Cost-Volume-Profit Analysis
- What-If Analysis
- Sales-Mix Analysis
- CVP Analysis for Nonprofit Organizations
- Leverage
- 11: Short-Term Decisions
- Relevant Costs
- Best Use of Scarce Resources
- Theory of Constraints
- 12: Financial Forecasting, Planning, and Budgeting
- Financial Forecasting: The Percent-of-Sales Method
- Budgeting
- Some Financial Calculations
- Budgeting Software
- Using an Electronic Spreadsheet to Develop a Budget Plan
- Latest Generation of Budgeting and Planning Software and E-Budgeting
- 13: Risk Management
- Enterprise Risk Management
- An Approach to Risk Management
- A Close Look at Risk Management
- How to Reduce Investment Risk: Diversify
- Beta-The Capital Asset Pricing Model
- Arbitrage Pricing Model
- 14: Capital Budgeting and Real Options
- Time Value Fundamentals
- Popular Evaluation Techniques
- Limited Funds for Capital Spending
- Real Options
- Discovery-Driven Planning
- Effect of Income Taxes on Capital Budgeting Decisions
- 15: The What and Why of Responsibility Accounting
- Responsibility Accounting Basics
- Cost Center Performance and Standard Costs
- Flexible Budgets and Performance Reports
- Production Mix and Yield Variances
- 16: Control of Profit Centers
- How Do You Evaluate Profit Centers?
- Profit Variance Analysis
- 17: Performance of Investment Centers and Transfer Pricing
- Rate of Return on Investment
- Residual Income
- Investment Decisions under ROI and RI
- Transfer Pricing
- 18: How to Analyze and Improve Corporate Profi tability and Shareholder Value
- Measures of Managerial Performance and Shareholder Return
- Sustainable Rate of Growth
- Economic Value Added
- Balanced Scorecard
- 19: Information Technology and IT Systems
- Computer Technologies Available for Business
- Role of Information Systems in the Strategic Plan
- Management Information Systems
- Who Uses Executive Information Systems?
- Value Chain Management Software
- Extensible Business Reporting Language
- Web 2.0
- Cloud Computing and Competitive Advantage
- Mobile Computing (Wireless Technology)
- Handheld Device Security and Contingency Planning
- Disaster Recovery and Business Continuity Planning
- CFO's View of Information Technology: A Current Survey
- PART FOUR: MANAGEMENT OF ASSETS AND LIABILITIES
- 20: Working Capital and Cash Management
- Evaluating Working Capital
- Cash Management
- Cash Management Models
- Banking Relationships
- International Cash Management
- 21: Management of Accounts Receivable
- Managing Receivables
- Investment in Accounts Receivable
- 22: Inventory Management
- Inventory Recording and Control
- Inventory Costs
- Economic Order Quantity
- Reorder Point
- How to Find the Optimal Safety Stock Size
- ABC Inventory Control
- Service Business
- 23: Management of Payables
- Accounts Payable System
- Managing Payables
- PART FIVE: FINANCING THE BUSINESS
- 24: Short-Term and Intermediate-Term Financing
- Short-Term Financing
- Intermediate-Term Financing
- 25: Long-Term Financing
- Types of Long-Term Debt and When Each Should Be Used
- Issuance of Equity Securities
- Financing Strategy
- 26: Warrants and Convertibles
- Warrants
- Convertible Securities
- 27: Cost of Capital and Capital Structure Decisions
- Individual Costs of Capital
- Weights
- EBIT-EPS Approach to Capital Structure Decisions
- Analysis of Corporate Cash Flows
- Coverage Ratios
- Capital Structure Decisions
- 28: Dividend Policy
- Types of Dividend Policies
- Variables to Be Considered
- 29: Financial Management of Multinational Corporations
- Financial Management Essentials for MNCs
- Foreign Exchange Market
- Financial Strategies
- Types of Foreign Exchange Exposure
- Interest Rate Parity
- Purchasing Power Parity
- Appraising Foreign Investments
- Financing
- Analysis of Foreign Investments
- PART SIX: FINANCIAL ANALYSIS, INSURANCE AND LEGAL CONSIDERATIONS, AND ECONOMICS
- 30: Financial Statement Analysis
- Financial Analysis Essentials
- Balance Sheet Analysis
- Potential for Business Failure
- Income Statement Analysis
- Market Value Ratios
- Analyzing the Financial Structure of the Firm
- Product Line Measures
- Industry Characteristics Indicative of Greater Risk
- Considerations in Foreign Operations
- 31: Analysis, Evaluation, and Control of Revenue and Costs
- Control Reports
- Control of Costs
- Performance Measures
- Business Processes
- 32: Insurance and Legal Considerations
- Insurance Protection
- Types of Insurance
- Medical and Catastrophe Coverage
- Liability Insurance Coverage for CFOs
- Business Law
- 33: Reading Economic Indicators
- How Can You Keep Track of the Economy with Economic and Monetary Indicators?
- Housing-Related Measures
- Indices of Leading, Coincident, and Lagging Economic Indicators
- Other Important Economic Indices
- Monetary Indicators and How They Impact the Economy
- Understanding Economic Data and Indicators
- Economic Indicators and Stocks and Businesses
- Economic Indicators and Bond Yields
- PART SEVEN: LIQUIDITY AND TREASURY
- 34: Corporate Investments in Securities
- Cash and Liquidity Management
- Terms and Features of Bonds
- Other Fixed Income Investments
- Money Market Preferred Stock
- Private Equity
- Current Trends in Liquidity Management Strategy
- PART EIGHT: TAXATION
- 35: Tax Factors in Financial Decision Making
- What Should You Know about Taxes?
- Gross Income
- Depreciation
- Amortization
- Tax Planning
- PART NINE: MERGERS AND ACQUISITIONS, DIVESTITURES, FAILURE, AND REORGANIZATION
- 36: Mergers and Acquisitions
- Valuation
- Fair Market Value of Net Assets
- Capitalization of Revenue
- Price/Earnings Ratio
- Similar Businesses
- Sales of Stock
- Combination of Methods
- Successful Strategy for Mergers and Acquisitions
- 37: Divestiture
- Why Divest?
- Asset Valuation Methods
- Profitability Methods
- Market-Based Comparisons
- Discounted Cash Flow Analysis
- Divestiture with Uncertainty
- 38: Forecasting Corporate Financial Distress
- Prediction Models
- Z-Score Model
- Applications
- 39: Failure and Reorganization
- Business Failure
- Reorganization
- 40: Valuation of Bonds and Stocks
- How to Value a Security
- How to Value Bonds
- How to Value Preferred Stock
- How to Value Common Stock
- Price/Earnings Ratio Approaches
- Other Pragmatic Approaches
- The Bottom Line
- 41: Financial Statement Analysis: Key Financial Ratios and Metrics for Nonprofits
- Trend Analysis
- Analysis of the Balance Sheet
- Liquidity Analysis
- Appraisal of Solvency, Capital Structure, and Net Assets (Fund Balance)
- Evaluation of the Statement of Activities
- Performance Metrics
- Spotting Potential Bankruptcy and Avoiding Financial Problems
- Case Study in Financial Statement Analysis
- Appendix
- About the Authors
- Index
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