A brief case highlighting the uses and limitations of cost-volume-profit analysis.
A brief case highlighting the uses and limitations of cost-volume-profit analysis.
The note addresses accounting for mergers and acquisitions by using the example of P and G's acquisition of Gillette. It explains the accounting journal entries that are recorded in an M and A transaction and the process of calculating goodwill and subsequent impairment.
The note addresses accounting for mergers and acquisitions by using the example of P and G's acquisition of Gillette. It explains the accounting journal entries that are recorded in an M and A transaction and the process of calculating goodwill and subsequent impairment.
This workbook focuses on three international companies in the automotive manufacturing industry. The industry write-up gives an overview of the industry; growth development, as well as cost cutting measures in response to the prevailing economic situation. Similarly, the company write-ups are a general overview of the history and business segments within each company.
This workbook focuses on three international companies in the automotive manufacturing industry. The industry write-up gives an overview of the industry; growth development, as well as cost cutting measures in response to the prevailing economic situation. Similarly, the company write-ups are a general overview of the history and business segments within each company.
This brief case deals with the issue of how companies arrive at financial return targets for their operating managers. Naert's CEO has determined that the company needs to generate a Return on Equity (ROE) of 16% if it's to be competitive in the capital markets. His CFO, Mr. Van Roost, is tasked with transmitting this goal to the company's operating managers.
This brief case deals with the issue of how companies arrive at financial return targets for their operating managers. Naert's CEO has determined that the company needs to generate a Return on Equity (ROE) of 16% if it's to be competitive in the capital markets. His CFO, Mr. Van Roost, is tasked with transmitting this goal to the company's operating managers.
This mini-case focuses on the use of debt to finance Honeywell's acquisition of Measurex in 1997. The financing appeared surprising because the stock market was booming, and Honeywell's investment bankers were urging it to use equity. The case affords the opportunity to explore the debt-equity choice, without having to get bogged down in numbers.
This mini-case focuses on the use of debt to finance Honeywell's acquisition of Measurex in 1997. The financing appeared surprising because the stock market was booming, and Honeywell's investment bankers were urging it to use equity. The case affords the opportunity to explore the debt-equity choice, without having to get bogged down in numbers.
This case describes how Pine Products, a formerly state-owned company in the chemicals industry, transformed itself into a high-performance organization following its privatization. It highlights the need for the company to redesign its performance measurement and reward systems in line with the Value-Based Management philosophy implemented by the holding company.
This case describes how Pine Products, a formerly state-owned company in the chemicals industry, transformed itself into a high-performance organization following its privatization. It highlights the need for the company to redesign its performance measurement and reward systems in line with the Value-Based Management philosophy implemented by the holding company.
Groupe Schneider is a world leader in electrical distribution, industrial engineering equipment, and industrial control and automation. To promote a stronger value creating culture, Schneider implemented a performance measurement system based on Economic Value Added.
Groupe Schneider is a world leader in electrical distribution, industrial engineering equipment, and industrial control and automation. To promote a stronger value creating culture, Schneider implemented a performance measurement system based on Economic Value Added.
Economic Value Added (EVA) measures the difference between the return on a companys capital and the cost of that capital. A positive EVA indicates that value has been created for shareholders; a negative EVA signifies value destruction.
Economic Value Added (EVA) measures the difference between the return on a companys capital and the cost of that capital. A positive EVA indicates that value has been created for shareholders; a negative EVA signifies value destruction.
This technical note addresses the key issues involved in designing executive compensation systems in accordance with value-based management principles. It focuses on the use of Economic Value Added as a means of aligning managerial and shareholder agendas. The potential advantages of this approach are examined in detailed, as are the potential drawbacks and limitations.
This technical note addresses the key issues involved in designing executive compensation systems in accordance with value-based management principles. It focuses on the use of Economic Value Added as a means of aligning managerial and shareholder agendas. The potential advantages of this approach are examined in detailed, as are the potential drawbacks and limitations.
Value Based Management, Executive Compensation, Corporate Financial Reporting
