Download or read book Measuring Profitability and Capital Costs written by Daniel Mark Holland and published by Lexington, Mass. : Lexington Books. This book was released on 1984 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Profitability Analysis written by and published by Håkan G. Lutz. This book was released on with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Measuring Profitability and Capital Costs written by Daniel M. Holland and published by . This book was released on 1984 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Theory and Measurement of Business Income written by Edgar O. Edwards and published by Univ of California Press. This book was released on 2023-07-28 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This is a well-written book; the complex ideas are clearly expressed and the arguments well stated. There is some apparent rediscovery (and renaming) of old ideas, but the process is made palatable and worthwhi le by the crispness of the discussion and the un wavering penetration to the root of each issue as it arises. Most difficult problems in the social sciences, the authors note, have no definitive solutions, but simply outcomes. This book deserves a niche among the classic works in the business income literature as a significant milestone on the road to whatever outcome the future holds."--The Journal of Business "Professors Edwards and Bell give us a most satisfying study of different concepts of business income. It is rare to find authors so much at home in both economics and accounting. As they themselves suggest, time may show that their programme needs amendment; but they state the problem clearly and provide an excellent starting point. In passing, they give help on many other questions--when to replace plant, how to measure depreciation, which rate of compound interest to use in budgets, and so on. Beyond doubt their book is the most wise and original contribution to accounting theory since Professor Bonbright wrote 'The Valuation of Property' a quarter of a century ago."--The Economist
Download or read book Cost Accounting For Dummies written by Kenneth W. Boyd and published by John Wiley & Sons. This book was released on 2013-02-11 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: The easy way to get a grip on cost accounting Critical in supporting strategic business decisions and improving profitability, cost accounting is arguably one of the most important functions in the accounting field. For business students, cost accounting is a required course for those seeking an accounting degree and is a popular elective among other business majors. Cost Accounting For Dummies tracks to a typical cost accounting course and provides in-depth explanations and reviews of the essential concepts you'll encounter in your studies: how to define costs as direct materials, direct labor, fixed overhead, variable overhead, or period costs; how to use allocation methodology to assign costs to products and services; how to evaluate the need for capital expenditures; how to design a budget model that forecast changes in costs based on expected activity levels; and much more. Tracks to a typical cost accounting course Includes practical, real-world examples Walks you though homework problems with detailed, easy-to-understand answers If you're currently enrolled in a cost accounting course, this hands-on, friendly guide gives you everything you need to master this critical aspect of accounting.
Download or read book A Guide to Business Performance Measurements written by Edwin Whiting and published by Springer. This book was released on 1986-02-21 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everyone in business wants to improve their performance. But how to choose between the bewildering number of ways in which success is measured? Do you choose cash flow, added value, operating ratios? - and what kind of profit measure suits your business? This book provides you with an easy-to-follow guide covering over 50 different measurements. It explains each measure's uses and describes the situations for which it is best suited, giving you the snags and merits.
Download or read book Financial Performance Measures and Value Creation the State of the Art written by Daniela Venanzi and published by Springer Science & Business Media. This book was released on 2011-12-01 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: The choice of financial performance measures is one of the most critical challenges facing organizations. The accounting-based measures of financial performance have been viewed as inadequate, as firms began focusing on shareholder value as the primary long-term objective of the organization. Hence, value-based metrics were devised that explicitly incorporate the cost of capital into performance calculations. Despite the increasing emphasis on these value-based measures, no definitive evidence exists of which metric works better than others, and on the extent to which any of them is superior to traditional accounting measures. In this scenario, the objective of this book is contributing to the ongoing dialogue on the appropriateness of different financial performance measures, by providing a systematic and updated review of the major value-based measures, by highlighting their respective strengths and weaknesses and by comparing the main international empirical evidence on their effectiveness. This book can be a powerful tool for guiding managers and graduate students in the “tangled forest” of the existing metrics, by providing them with the quick, but adequate knowledge for consistently adopting them.
Download or read book Measuring Capital in the New Economy written by Carol Corrado and published by University of Chicago Press. This book was released on 2009-02-15 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the accelerated technological advances of the past two decades continue to reshape the United States' economy, intangible assets and high-technology investments are taking larger roles. These developments have raised a number of concerns, such as: how do we measure intangible assets? Are we accurately appraising newer, high-technology capital? The answers to these questions have broad implications for the assessment of the economy's growth over the long term, for the pace of technological advancement in the economy, and for estimates of the nation's wealth. In Measuring Capital in the New Economy, Carol Corrado, John Haltiwanger, Daniel Sichel, and a host of distinguished collaborators offer new approaches for measuring capital in an economy that is increasingly dominated by high-technology capital and intangible assets. As the contributors show, high-tech capital and intangible assets affect the economy in ways that are notoriously difficult to appraise. In this detailed and thorough analysis of the problem and its solutions, the contributors study the nature of these relationships and provide guidance as to what factors should be included in calculations of different types of capital for economists, policymakers, and the financial and accounting communities alike.
Download or read book Valuation written by McKinsey & Company Inc. and published by John Wiley & Sons. This book was released on 2005-08-05 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hailed by financial professionals worldwide as the single best guide of its kind, Valuation, Fourth Edition is thoroughly revised and expanded to reflect business conditions in today's volatile global economy. Valuation provides up-to-date insights and practical advice on how to create, manage, and measure an organization's value. Along with all-new case studies that illustrate how valuation techniques and principles are applied in real-world situations, this comprehensive guide has been updated to reflect the events of the Internet bubble and its effect on stock markets, new developments in academic finance, changes in accounting rules (both U. S. and IFRS), and an enhanced global perspective. This edition contains the solid framework that managers at all levels, investors, and students have come to trust.
Download or read book Production and Cost Functions written by Erkin Bairam and published by Routledge. This book was released on 2018-04-27 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2001. The objective of this book is to discuss specification and applications of new production, cost and profit functions. It is aimed at specialists in production, economic growth, costs, profits and applied econometrics in particular.
Download or read book Trends in Corporate Profitability and Capital Costs written by Daniel M. Holland and published by Forgotten Books. This book was released on 2015-06-25 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Trends in Corporate Profitability and Capital Costs 1. How have U.S. non-financial corporations (NFC's) fared? 2. HOW have rates of return on real capital held by NFC's behaved relative to capital costs? We answer the first question by determining how well investors in non-financial corporations have done. That is, we argue chat the best single measure of the performance of the NFC sector is changes in the capital market's aggregate valuation of the securities issued by the firns in this sector. We answer the second question by estimating rates of return on the capital stock of NFC's. In most cases we have looked as far back in cine as the available data permit - usually to 1929 - but most of our analysis is directed cowards the postwar period from 1946-1975. At the risk of oversimplification, our main conclusions can be stated as follows. 1. Non-financial corporations have fared poorly since the mid-1960's. This fact is evident iron the most casual examination of stock market data, and it stands up to careful examination. On the other hand, NFC performance in the postwar period ending in 1965 was excellent. 2. When the market value of the securities of NFC's is measured relative to the net reproduction cost of real capital held by the NFC sector, the mid-1960's is revealed as an unusually favorable period. However, today's market values are not unusually low compared to values prevailing in, say, the 1980's. Instead of a king why today's performance is poor, we right as well ask why performance in the early and raid-1960's was so good. 3. Races of return on real capital snow the same pattern as market values: exceptional performance in the mid-1960's followed by a decline to levels more typical of the early postwar period. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book Profitability Mechanization and Economies of Scale written by Dudley Jackson and published by Routledge. This book was released on 2018-10-03 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1998, this book introduces a new concept of profitability, called the 'efficiency rate of profit', which is defined as the ratio between the unit net margin and the unit capital requirement and shows how the efficiency rate of profit may be used in the assessment of mechanization and economies of scale. The book also shows how the efficiency rate of profit relates to the financial opportunity cost of investment, thus resolving the long-standing controversy over 'interest as a cost'. Using real-world plant-level data, the book explains fully the process of mechanization, how increasing returns to scale works at the plant level through power rule relating plant or equipment cost to capacity and how and why it is more cost effective to combine mechanization with expanding the scale of production in one combined 'package' of efficiency improvement.
Download or read book Profitability Measures and Competition Law written by Paul Grout and published by . This book was released on 2006 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Profile for Profitability Using Cost Control and Profitability Analysis written by Thomas S. Dudick and published by . This book was released on 1972 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Improving Profitability Pocketbook written by Anne Hawkins and published by Management Pocketbooks. This book was released on 2015-09-16 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: Profitability, rather than profit, is the key measure of a business's performance. If you know how to measure profitability, you will be able to manage it, and understand which decisions increase it. The Improving Profitability Pocketbook looks at the essential areas of effective use of assets (Asset Turn) and cost-efficiency (Return on Sales). It also includes detailed sections on capital expenditure appraisal, how to evaluate make/buy decisions, and how to use a profit-cost-volume model.
Download or read book Government Contracting written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-06 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pursuant to a congressional request, GAO: (1) evaluated the effectiveness of the government's current method of assessing contractors' profitability levels; and (2) identified other methods that might better identify appropriate levels of defense contractors' profitability. GAO found that: (1) government use of the return on assets measure to assess the profitability of defense contractors is beneficial because it recognizes how government financing can affect contractors' levels of profitability, but it fails to distinguish between firm- and segment-level risk, which can vary significantly; (2) the cost-of-capital measure, used along with other financial measures, would eliminate the requirement that defense contractors' profitability be compared solely with that of other companies, thereby reducing concerns about whether firms are comparable; (3) using both accounting measures would provide a more valid picture of a company's financial health, since each measure considers a different side of the balance sheet; (4) studies comparing the profitability of government contracts with that of commercial durable goods manufacturers could provide useful information on appropriate profitability levels, but several of the studies used inappropriate groupings that could have distorted the results of the conclusion drawn from such a comparison; (5) if appropriate segment-level data were collected, the cost of capital could be computed for groups of defense industries as a principal indicator of the return required by those groups over time; (6) policymakers could assess defense profitability trends and determine when changes to policies or other regulations were needed to ensure that individual industry groups had adequate profitability levels over time if cost of capital were used in conjunction with return on invested capital; and (7) the framework of data for assessing the relationship between risk and profitability is not in place, because financial data are not publicly available on a recurring basis for just those segments of a company that perform government work.
Download or read book The Measurement of Scientific Technological and Innovation Activities Frascati Manual 2015 Guidelines for Collecting and Reporting Data on Research and Experimental Development written by OECD and published by OECD Publishing. This book was released on 2015-10-08 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: The internationally recognised methodology for collecting and using R&D statistics, the OECD's Frascati Manual is an essential tool for statisticians and science and innovation policy makers worldwide. It includes definitions of basic concepts, data collection guidelines, and classifications ...
