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"Today's Chief Financial Officer is faced with responsibilities that have become as diverse and dynamic as they are important. In addition to the management of day-to-day financial activities and the implementation of a long-term fiscal strategy, the CFO must also keep abreast of up-and-co...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Bragg, Steven M. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, N.J. : Wiley, ©2011.
Edición:3rd ed.
Temas:
Chief financial officers > Handbooks, manuals, etc.
Corporations > Finance > Management > Handbooks, manuals, etc.
Chefs des services financiers > Guides, manuels, etc.
Chief financial officers
Corporations > Finance > Management
Handbook
handbooks.
Handbooks and manuals
Handbooks and manuals.
Guides et manuels.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Front Matter
  • Overview. CFO's Place in the Corporation
  • Financial Strategy
  • Tax Strategy
  • Information Technology Strategy
  • Accounting. Performance Measurement Systems
  • Control Systems
  • Audit Function
  • Financial Analysis. Cost of Capital
  • Capital Budgeting
  • Other Financial Analysis Topics
  • Funding. Cash Management and Consolidation
  • Investing Excess Funds
  • Obtaining Debt Financing
  • Obtaining Equity Financing
  • Publicly Held Company. Initial Public Offering
  • Reports to the Securities and Exchange Commission
  • Investment Community
  • Taking a Company Private
  • Management. Risk Management--General Concepts
  • Risk Management: Foreign Exchange
  • Outsourcing the Accounting and Finance Functions
  • Mergers and Acquisitions
  • Other Topics. Employee Compensation
  • Bankruptcy
  • Appendix A: New CFO Checklist
  • Appendix B: Performance Measurement Checklist
  • Appendix C: Due Diligence Checklist
  • About the Author
  • Index.
  • Machine generated contents note: Preface.
  • Part One OVERVIEW.
  • Chapter 1 CFO'S PLACE IN THE CORPORATION.
  • First Days in the Position.
  • Specific CFO Responsibilities.
  • Overview of the Change Management Process.
  • Differences between the Controller and CFO Positions.
  • Relationship of the Controller to the CFO.
  • Other Direct Reports: The Treasurer.
  • Other Direct Reports: The Investor Relations Officer.
  • Summary.
  • Chapter 2 FINANCIAL STRATEGY.
  • Cash.
  • Investments.
  • Working Capital.
  • Inventory: Inventory Reduction Decision.
  • Fixed Assets: Lease versus Buy Decision.
  • Payables.
  • Debt.
  • Equity.
  • Fixed Expenses: Step Costing Decision.
  • Payroll Expenses: Temporary Labor Versus Permanent Staffing Decision.
  • Entities: Divestiture Decision.
  • Systems: When to Use Throughput Costing.
  • High-Volume, Low-Price Sale Decision Using Throughput Costing.
  • Capital Budgeting Decision Using Throughput Costing.
  • Make Versus Buy Decision Using Throughput Costing.
  • Summary.
  • Chapter 3 TAX STRATEGY.
  • Accumulated Earnings Tax.
  • Cash Method of Accounting.
  • Inventory Valuation.
  • Mergers and Acquisitions.
  • Net Operating Loss Carryforwards.
  • Nexus.
  • Project Costing.
  • S Corporation.
  • Sales and Use Taxes.
  • Transfer Pricing.
  • Unemployment Taxes.
  • Summary.
  • Chapter 4 INFORMATION TECHNOLOGY STRATEGY.
  • Reasons for Devising an Information Technology Strategy.
  • Developing the Information Technology Strategy.
  • Technical Strategies.
  • Specific Applications.
  • Summary.
  • Part Two ACCOUNTING.
  • Chapter 5 PERFORMANCE MEASUREMENT SYSTEMS.
  • Creating a Performance Measurement System.
  • Asset Utilization Measurements.
  • Operating Performance Measurements.
  • Cash-Flow Measurements.
  • Liquidity Measurements.
  • Solvency Measurements.
  • Return on Investment Measurements.
  • Market Performance Measurements.
  • Quality of Earnings Ratio.
  • Summary.
  • Chapter 6 CONTROL SYSTEMS.
  • Need for Control Systems.
  • Types of Fraud.
  • Key Controls.
  • When to Eliminate Controls.
  • Summary.
  • Chapter 7 AUDIT FUNCTION.
  • Composition of the Audit Committee.
  • Role of the Audit Committee.
  • Purpose of the External Auditors.
  • Dealing With External Auditors.
  • Impact of the Sarbanes-Oxley Act on the Audit Function.
  • Role of the Internal Audit Function.
  • Managing the Internal Audit Function.
  • Summary.
  • Part Three FINANCIAL ANALYSIS.
  • Chapter 8 COST OF CAPITAL.
  • Components.
  • Calculating the Cost of Debt.
  • Calculating the Cost of Equity.
  • Calculating the Weighted Cost of Capital.
  • Incremental Cost of Capital.
  • Using the Cost of Capital in Special Situations.
  • Modifying the Cost of Capital to Enhance Shareholder Value.
  • Strategize Cost of Capital Reductions.
  • Summary.
  • Chapter 9 CAPITAL BUDGETING.
  • Hurdle Rate.
  • Payback Period.
  • Net Present Value.
  • Internal Rate of Return.
  • Throughput-Based Capital Budgeting.
  • Problems with the Capital Budget Approval Process.
  • Cash Flow Modeling Issues.
  • Funding Decisions for Research and Development Projects.
  • Capital Investment Proposal Form.
  • Post-Completion Project Analysis.
  • Summary.
  • Chapter 10 OTHER FINANCIAL ANALYSIS TOPICS.
  • Risk Analysis.
  • Capacity Utilization.
  • Breakeven Analysis.
  • Business Cycle Forecasting.
  • Summary.
  • Part Four FUNDING.
  • Chapter 11 CASH MANAGEMENT AND CONSOLIDATION.
  • Cash Forecasting Model.
  • Information Sources for the Cash Forecast.
  • Measuring Cash Forecast Accuracy.
  • Cash Forecasting Automation.
  • Cash Concentration Overview.
  • Physical Sweeping.
  • Notional Pooling.
  • Comparison of Account Sweeping and Notional Pooling.
  • Cash Management Controls.
  • Summary.
  • Chapter 12 INVESTING EXCESS FUNDS.
  • Investment Criteria.
  • Investment Restrictions.
  • Investment Options.
  • Investment Strategies.
  • Summary.
  • Chapter 13 OBTAINING DEBT FINANCING.
  • Management of Financing Issues.
  • Bank Relations.
  • Accounts Payable Payment Delay.
  • Accounts Receivable Collection Acceleration.
  • Credit Cards.
  • Employee Trade-Offs.
  • Factoring.
  • Field Warehouse Financing.
  • Floor Planning.
  • Inventory Reduction.
  • Lease.
  • Line of Credit.
  • Loans.
  • Merchant Card Advances.
  • Preferred Stock.
  • Sale and Leaseback.
  • Summary.
  • Chapter 14 OBTAINING EQUITY FINANCING.
  • Types of Stock.
  • Private Placement of Stock.
  • Layout of the Offering Memorandum.
  • Establishing a Valuation for the Offering Memorandum.
  • Swapping Stock for Expenses.
  • Swapping Stock for Cash.
  • Stock Warrants.
  • Stock Subscriptions.
  • Private Investment in Public Equity.
  • Buying Back Shares.
  • Rule 144.
  • Rule 10b5-1.
  • Summary.
  • Part Five Publicly Held Company.
  • Chapter 15 INITIAL PUBLIC OFFERING.
  • Reasons to Go Public.
  • Reasons Not to Go Public.
  • Cost of an Ipo.
  • Preparing for the IPO.
  • Finding an Underwriter.
  • Registering for and Completing the IPO.
  • Alternatives for Selling Securities.
  • SCOR.
  • Trading on an Exchange.
  • American Stock Exchange.
  • Overview of the NASDAQ.
  • NASDAQ Capital Market.
  • NASDAQ Global Market.
  • New York Stock Exchange.
  • Comparing the Stock Exchanges.
  • Over-the-Counter Stocks.
  • Summary.
  • Chapter 16 REPORTS TO THE SECURITIES AND EXCHANGE COMMISSION.
  • Overview.
  • Form 8-K.
  • Form 10-Q and Form 10-K.
  • Form S-1.
  • Form S-3.
  • Form S-8.
  • Shelf Registration.
  • Declaring a Registration Statement Effective.
  • Reporting Insider Securities Ownership and Trading.
  • Edgar Filing Systems.
  • Fedwire Payments.
  • Summary.
  • Chapter 17 Investment Community.
  • Introduction.
  • Analyst's Perspective.
  • Finding the Right Analyst.
  • Sell Side: Analysts.
  • Negative Analyst Report.
  • Sell Side: Brokers.
  • Sell Side: Investment Bankers.
  • Sell Side: Investor Relations Specialists.
  • Buy Side: Types of Investors.
  • Buy Side: Institutional Investors.
  • Buy Side: Individual Investors.
  • Buy Side: Presentations to Investors.
  • Summary.
  • Chapter 18 Taking a Company Private.
  • Going Private Transaction.
  • Rule 13e-3.
  • Filling Out Schedule 13E-3.
  • Form 15.
  • 300 Shareholder Limit.
  • Summary.
  • Part Six MANAGEMENT.
  • Chapter 19 RISK MANAGEMENT
  • General Concepts.
  • Risk Management Policies.
  • Risk Management Planning.
  • Manager of Risk Management.
  • Risk Management Procedures.
  • Types of Insurance Companies.
  • Evaluating the Health of an Insurance Carrier.
  • Claims Administration.
  • Insurance Files.
  • Annual Risk Management Report.
  • Summary.
  • Chapter 20 RISK MANAGEMENT
  • FOREIGN EXCHANGE.
  • Foreign Exchange Quote Terminology.
  • Nature of Foreign Exchange Risk.
  • Data Collection for Foreign Exchange Risk Management.
  • Foreign Exchange Hedging Strategies.
  • Accept the Risk.
  • Insist on Home Currency Payment.
  • Currency Surcharges.
  • Get Paid on Time.
  • Foreign Currency Loans.
  • Sourcing Changes.
  • Foreign Currency Accounts.
  • Unilateral, Bilateral and Multilateral Netting Arrangements.
  • Forward Exchange Contracts.
  • Currency Futures.
  • Currency Options.
  • Currency Swaps.
  • Proxy Hedging.
  • Summary.
  • Chapter 21 OUTSOURCING THE ACCOUNTING AND FINANCE FUNCTIONS.
  • Advantages and Disadvantages of Outsourcing.
  • Contractual Issues.
  • Transition Issues.
  • Controlling Supplier Performance.
  • Measuring Outsourced Activities.
  • Managing Suppliers.
  • Dropping Suppliers.
  • Summary.
  • Chapter 22 MERGERS AND ACQUISITIONS.
  • Evaluating Acquisition Targets.
  • Complexity Analysis.
  • Evaluate Acquisition Targets with Alliances.
  • Valuing an Acquisition Target.
  • Alternative Valuation Methods.
  • Control Premium.
  • Synergy Gains.
  • Discounted Cash Flow (DCF) Model.
  • Constructing Cash Flow Scenarios.
  • Cash Flow Adjusting Factors.
  • Earnout.
  • Qualitative Factors.
  • Which Valuation Method is Best?
  • Method of Payment.
  • Types of Acquisitions.
  • Tax Implications of a Acquisition.
  • Asset Acquisition.
  • Type "A" Reorganization.
  • Type "B" Reorganization.
  • Type "C" Reorganization.
  • Type "D" Reorganization.
  • Triangular Merger.
  • Reverse Triangular Merger.
  • Terms of the Acquisition Agreement.
  • When to Use an Investment Banker.
  • Summary.
  • Part Seven OTHER TOPICS.
  • Chapter 23 EMPLOYEE COMPENSATION.
  • Deferred Compensation.
  • Life Insurance.
  • Stock Appreciation Rights.
  • Stock Options.
  • Restricted Stock Units.
  • Bonus Sliding Scale.
  • Cut Benefit Costs with a Captive Insurance Company.
  • Summary.
  • Chapter 24 BANKRUPTCY.
  • -- Applicable Bankruptcy Laws.
  • Players in the Bankruptcy Drama.
  • Creditor and Shareholder Payment Priorities.
  • Bankruptcy Sequence of Events.
  • Tax Liabilities in a Bankruptcy.
  • Special Bankruptcy Rules.
  • Bankruptcy Act of 2005.
  • Alternatives to Bankruptcy.
  • Summary.
  • Appendix A NEW CFO CHECKLIST.
  • Appendix B PERFORMANCE MEASUREMENT CHECKLIST.
  • Appendix C DUE DILIGENCE CHECKLIST.
  • About the Author.
  • Index.

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