The Complete CFO Handbook (inbunden)
Inbunden (Hardback)
Antal sidor
4 ed
John Wiley & Sons Inc
Drake, Pamela Peterson / Polimeni, Ralph S.
Tables: 121 B&W, 0 Color; Exhibits: 82 B&W, 0 Color
231 x 161 x 45 mm
1271 g
Antal komponenter
14:B&W 6 x 9 in or 229 x 152 mm Case Laminate on White w/Gloss Lam
The Complete CFO Handbook (inbunden)

The Complete CFO Handbook

From Accounting to Accountability

Inbunden,  Engelska, 2007-11-01
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This must-have reference covers all of the major areas of cost accounting and analysis including product costing, relevant costs, cost-volume analysis, performance evaluation, transfer pricing, and capital budgeting. Includes methods of reorganizing, classifying, allocating, aggregating, and reporting actual costs and comparing them with standard costs. Equips experienced cost accountants with a reference tool and students with a thorough textbook. Provides numerous examples, succinct language, chapter review, glossary, and appendices. Includes an abundance of exercises, many of which are based on exam questions from the CPA and CMA exams.
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Frank J. Fabozzi, PhD, CFA, CPA, is Professor in the Practice of Finance in the School of Management at Yale University. He is a Fellow of the International Center for Finance at Yale University and serves on the Advisory Council for the Department of Operations Research and Financial Engineering at Princeton University. He has authored and edited numerous books in finance. Pamela Peterson Drake, PhD, CFA, is the J. Gray Ferguson Professor of Finance and Department Head of Finance and Business Law at James Madison University, Harrisonburg, Virginia. She is author or coauthor of numerous books and articles. Ralph S. Polimeni, PhD, CPA, is the Vice Provost for Accreditation and Assessment and holds the Chaykin Endowed Chair in Accounting at Hofstra University, Long Island, New York. He has authored numerous articles and books on accounting.


Preface xv About the Authors xix CHAPTER 1 The Changing Role of the CFO: From Accounting to Accountable 1 SOX Act of 2002 and the CFO 2 Expanded Responsibilities of the CFO 6 Our Agenda 14 Part One Funding 15 CHAPTER 2 Capital Structure Decisions 17 Debt versus Equity 18 Concept of Leverage 21 Capital Structure and Financial Leverage 25 Financial Leverage and Risk 29 Capital Structure and Taxes 31 Capital Structure and Financial Distress 37 Cost of Capital 41 Agency Relationship 43 Optimal Capital Structure: Theory and Practice 47 A Capital Structure Prescription 51 Bottom Line 52 Appendix: Capital Structure TheoryThe Modigliani-Miller Theory and Beyond 53 CHAPTER 3 Types of Debt Financing 63 General Features of Debt Obligations 64 Term Loans 65 Syndicated Bank Loans 69 Notes and Bonds 71 Short-Term Financing 86 Off-Balance-Sheet Financing 93 Bottom Line 95 CHAPTER 4 Equity Funding 99 Common Stock 100 Preferred Stock 115 Bottom Line 121 CHAPTER 5 Structured Financing: Asset Securitization and Structured Notes 123 Asset Securitization 124 Structured Notes 139 Bottom Line 149 Part Two Strategy, Taxes, and Risk Management 151 CHAPTER 6 Strategy and Financial Planning 153 Strategy and Value 155 Financial Planning and Budgeting 158 Importance of Financial Planning 158 Budgeting Process 160 Sales Forecasting 161 Seasonal Considerations 163 Budgeting 165 Pro Forma Financial Statements 172 Long-Term Financial Planning 179 Financial Modeling 179 Performance Evaluation 183 Strategy and Value Creation 191 Bottom Line 195 CHAPTER 7 Basics of Corporate Taxes and Tax Risk Management 197 Tax Management 199 Tax Risk 200 U.S. Tax Law and Taxation of Corporations 205 State and Local Taxes 218 Non-U.S. Taxes 218 Bottom Line 224 CHAPTER 8 Corporate Risk Management 227 Risk Defined 228 Enterprise Risk Management 230 Managing Risks 235 Risk Transfer 237 Bottom Line 255 Part Three Performance Evaluation 259 CHAPTER 9 Financial Ratio Analysis 261 Ratios and Their Classification 262 Return-on-Investment Ratios 264 Liquidity 271 Profitability Ratios 279 Activity Ratios 282 Financial Leverage Ratios 284 Common-Size Analysis 289 Using Financial Ratio Analysis 290 Illustration: Pfizer, Inc., 19902005 292 Bottom Line 307 CHAPTER 10 Cash Flow Analysis 309 Difficulties with Measuring Cash Flow 309 Cash Flows and the Statement of Cash Flows 311 Free Cash Flow 316 Calculating Free Cash Flow 318 Net Free Cash Flow 320 Usefulness of Cash Flows in Financial Analysis 322 Bottom Line 327 CHAPTER 11 Decentralized Operations and Responsibility Accounting 329 Organization Structures and Concepts 330 Examples of Types of Organization Structure and Resposibility Reporting 331 Decentralization Problems 337 Responsibility Accounting 338 Controllable Costs 345 Costs of Service Departments 346 Executive Incentive Compensation Plans and Dysfunctional Decision Making 347 Bottom Line 351 CHAPTER 12 Responsibility Center Performance Evaluation 353 Basis for Comparison 354 Cost Center Performance Evaluation 356 Profit Center Performance Evaluation 364 Profit Center Decision Making 372 Investment Center Performance Evaluation 373 Bottom Line 394 Appendix: Gross Profit Analysis 394 CHAPTER 13 Transfer Pricing 405 Transfer Pricing Methods 407 Dual Transfer Pricing System 418 International Transfer Pricing 419 Bottom Line 424 Part Four Asset Management 427 CHAPTER 14 Capital Budgeting and Cash Flow Analysis 429 The Investment Problem 430 Capital Budgeting 432 Cash Flow from Investments 437 Bottom Line 454 Appendix 14.A: Expected Cash Flows from the Disposition of an Asset 455 Appendix 14.B: Expansion of the Williams 5 & 10 457 CHAPTER 15 Capital Budgeting Techniques 463 Evaluation Techniques 464 Net Presen