169 Posts Found

Showing results 61 to 80

Valuation of Intellectual Property

How much is the Coca-Cola brand or trademark worth? $50 billion? $ 100 billion? In August 2003, in an article in BusinessWeek, Interbrand included it in their table of “The 100 Top Brands” at a value of $70.45 billion. How would you check whether you agreed with their assessment?

In this article, Caroline Woodward-of PricewaterhouseCoopers’ Valuation & Strategy practice-offers some interesting answers to these, and other … [ Read more ]

Content: Article | Author: Caroline Woodward | Source: PwC | Subjects: Accounting, Finance

Brian Plowman

Activities consume resources – people, materials and equipment – and this consumption can be measured. Activities are triggered by events, which can be counted, or decisions, which can be reviewed. Activities produce outputs – products and services, which can be counted and measured. Activities can be undertaken by different methods, which will vary the unit cost. Activities are linked together to form business processes. Understanding … [ Read more ]

Content: Quotation | Source: BetterManagement.com | Subjects: Accounting, Management

Toting Up Stock Options

Public companies have been criticized for granting stock options to employees without adding chits to the corporate expense pile. As regulators and some shareholders argue for new rules, Stanford Business School researchers Jeremy Bulow and John Shoven try to follow the money-and the logic.

Content: Article | Author: Frederick Rose | Source: Stanford University | Subjects: Accounting, Finance

What does an SEC 10K really tell you?

The interpretation and evaluation of SEC filed 10K’s and 10Q’s is accomplished by Financial Analysis or Fundamental Analysis. The process chosen is based on the viewpoint and goals of the principal completing the analysis. The following is a review of the differences between Financial Analysis, Fundamental Analysis and Technical Analysis that helps put into perspective their characteristics.

Content: Member-Contributed Content | Author: Kathleen Kerwin | Subjects: Accounting, Finance

RCA at Clopay

An emerging cost method, Resource Consumption Accounting (RCA) produces more accurate results compared to traditional cost methods and provides more detailed information. But is dealing with more details worth it? Is the view worth the climb? Based on the results from a pilot application at Clopay Plastics Products Company, we think it is.

Content: Article | Authors: B. Douglas Clinton, Sally A. Webber | Source: Strategic Finance | Subjects: Accounting, Finance

Weighted Averages Help Transfer Pricing

How should companies price goods that they ship between their own divisions or related companies?

Internationally, that quandary confronts the producers of nearly half of all U.S. imported goods, a third of all U.S. exports, and a huge proportion of global trade elsewhere. By definition these aren’t arms-length deals in an open marketplace, and they raise tough questions. What price, for instance, might Ford of Germany … [ Read more ]

Content: Article | Author: Frederick Rose | Source: Stanford University | Subjects: Accounting, Finance

The World’s Most Exciting Accountant

NYU Professor Baruch Lev finds vast value in intangible assets.

Content: Article | Author: Art Kleiner | Source: strategy+business | Subjects: Accounting, People

Rethinking Activity-Based Costing

Activity-based accounting looks great in the classroom, but too often fails in the field. In this Harvard Business Review excerpt, HBS professor Robert S. Kaplan along with Steven R. Anderson suggest a way around the obstacles.

Content: Article | Authors: Robert S. Kaplan, Steven R. Anderson | Source: Harvard Business School (HBS) Working Knowledge | Subjects: Accounting, Finance

Activity-Based Costing in the Info Age, Part I

Despite the fact that it is over 75 years old, most companies still use standard cost systems both to value inventory for financial statement purposes and for many other management purposes as well. While it has some advantages for financial statement purposes (simplicity, consistency, well understood by auditors), it is, at best, meaningless and, at worst, misleading as a tool to assist in making effective … [ Read more ]

Content: Article | Author: James D. Tarr | Source: BetterManagement.com | Subjects: Accounting, Finance

Bob Jensen’s Brief Summary of Accounting Theory

Bob Jensen, a professor at Trinity University has put together this useful collection to serve as a summary of accounting theory. He calls is a brief summary but I think you’ll disagree. I think you’ll also agree it is one of the ugliest pages on the Web. Still, it contains lots of good information. In fact, a visit to Jensen’s home page at [ Read more ]

Content: Online Resource | Author: Bob Jensen | Subject: Accounting

Outdated Accounts

A survey of the UK investment community shows that today’s regulatory reporting model is failing to make visible some of the most basic building blocks of good financial reporting.

Content: Article | Author: Alison Thomas | Source: European Business Forum (EBF) | Subjects: Accounting, Finance

Report Names Practices that Lead to Environmental Accounting Fraud

A new report, “Fooling Investors and Fooling Themselves” identifies aggressive accounting and asset management tactics that can lead to environmental accounting fraud.

Content: Article | Author: Sanford Lewis | Source: GreenBiz.com | Subjects: Accounting, Social Responsibility (ESG)