MBA Finance Records

 MBA Financing Notes Composition

% of Product sales method

+/- Changes in seed money since previous

balance sheet time =

A histogram is better because


Revenue/Cost marriage remains frequent

Leads to incorrect forecasts, specifically

when product sales increasing or decreasing

+ Decreases in current possessions

+ Increases in current liabilities

- Increases in current possessions

- Diminishes in current liabilities

enables you to see the real age of the


Record and collect transactions employing GAAP " rules. "

records real transactions based upon previous decisions

Accounts often kept on accrual basis, but cash flow is necessary for economical management Tips for measuring functionality accrual versus cash flow

Accounting organizes details and presents reports

Economic managers foundation decisions about this information


liabilities registered to match expense with

earnings (in a similar period)

Agency Costs

will be the costs to shareholders of keeping

managers' desired goals and their goals aligned

Company Costs- Motivation plans

associated with share selling price increase

What are the risks?

Firm Costs- Performance plans

tied to certain aims

What are the hazards?

Agency Theory

Managers are agents to get the owners and must act inside the owners' needs. Internal controls and incentives can help guarantee managers behave as agents. Market forces, for example a takeover hazards or security analysts' reviews, also willpower managers.

Studies require considerate consideration


Results aren't always the actual appear to

always be

Must consider the root " drivers"

Reported Benefits

Income Statement

Balance Sheet

Cash Flow Statement

The Health of the Organization

Non-financial Analysis

Annual Report to Shareholders

Economic Results


Assets sama dengan

Equally-spaced cash flows of equal size.

Can be both cash inflows or funds outflows.

A typical (deferred) pension has funds flows that occur at the end of each period. An pension due features cash goes that occur at the beginning of each period. An annuity credited will always be higher than an otherwise comparative ordinary annuity because interest will substance for yet another period.

Property = Liabilities + Owners' Equity


Average Age of Inventory

365/Inventory Turnover

Can be misleading

work with histogram mainly because

you see the actual age of the inventory ​- some items might be turning 12 times per year; other folks 0 instances!

Average Collection Period

Day time Sales Outstanding (DSO)

Accounts Receivable/(net sales/365)

Average Repayment Period

Accounts Payable/(Annual purchases/365)

Estimated depending on cost of products sold

Normal tax rate =


Balance Sheet -- again to clarify-Accruals

debts recorded to suit expense with

revenue (in the same period)

Balance Sheet - again to clarify-Defferrals

-- balance sheet accounts that monitor timing differences

between funds payments and the recognition of

revenue or perhaps expense (also the coordinating principle)

"balance sheet" - Intangible Assets

Whats shown and whats not really

Shown for the Balance Sheet:

Us patents

Goodwill ($ paid above book benefit for acquisition)

Not proven on the "balance sheet":

Management expertise

Employee & Customer commitment

Superior Business Processes

Status, etc

balance sheet Current Resources


expected to be converted to cash within just

one year.

long-term debt investments used by businesses and government authorities to raise large sums of money.

Fixed interest rates and maturity date

Focused by institutional investors

Solid primary mkt; weak second mkt

Senior to fairness claims in liquidation

Breakeven Calculation:

Spending budget is a two Direction Procedure


Strategy -- top down

Details - bottom up

But the organizing / cash strategy process must allow for the opportunity that an alternative strategy might emerge from the process of creating the budget!

Finances Mechanics

Costs often focus on the prior year's actual operating...


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