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Practical Finance for Operations and Supply Chain Management [electronic resource].

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자료유형E-Book
개인저자Serrano, Alejandro.
Lekkakos, Spyros D.
Rice, James B., Jr.
Rice, James B.
서명/저자사항Practical Finance for Operations and Supply Chain Management[electronic resource].
발행사항Cambridge : MIT Press, 2020.
형태사항1 online resource (463 p.)
소장본 주기Added to collection customer.56279.3
ISBN0262357240
9780262357241
일반주기 Description based upon print version of record.
8.2.1. Use of Activity-Based Costing (ABC) Principles for Allocating Overhead.
내용주기Intro -- Title Page -- Copyright -- Dedication -- Table of Contents -- Foreword -- Preface -- Acknowledgments -- 1. Introduction: Finance Is Important, Even to You -- 1.1. The Archetypal Case of Zara -- 1.2. The Imperative Need to Understand Finance -- 1.3. Impact of Operational Events on Firms' Value -- 1.4. The State of the Practice -- 1.5. A Final Caveat: Try to Look Past the Jargon -- Exercises -- 2. Financial Accounting -- 2.1. Origins -- 2.2. Goals -- 2.3. Limitations -- 2.4. Audience -- 2.5. Elements -- 2.5.1. The Firm -- 2.5.2. Trade Partners -- 2.5.3. Value -- 2.5.4. Risk
2.5.5. Standards -- 2.5.6. Basic Accounting Principles -- 2.5.7. Stocks and Flows -- 2.5.8. Financial Statements -- 2.6. Moral Hazard and Adverse Selection Motives -- Exercises -- 3. Accounting Mechanics and the Balance Sheet: The Basics -- 3.1. Sharon the Shareholder -- 3.1.1. Brute-Force Approach -- 3.1.2. Pacioli's Basic Approach -- 3.1.3. Pacioli's Refined Approach (June) -- 3.1.4. Pacioli's Refined Approach (July and August) -- 3.2. Summary -- Exercises -- 4. Accounting Mechanics and the Balance Sheet: Additional Topics -- 4.1. Ethan and Ryan's New Firm
4.1.1. Recording the Firm's Events until January 8 -- 4.1.2. Preparing the Balance Sheet as of January 8 -- 4.1.3. Recording the Firm's Events until January 31 -- 4.1.4. Preparing the Balance Sheet as of January 31 -- 4.2. The Seven-Item Balance Sheet -- 4.3. Understanding Amazon's Balance Sheet -- 4.4. Summary -- Exercises -- 5. Operating Working Capital -- 5.1. Minimum Cash and Excess Cash -- 5.2. Operating Working Capital and the Financial Balance Sheet -- 5.2.1. Discussion: OWC Behavior -- 5.3. Operations Cycle and the Cash-to-Cash Cycle -- 5.3.1. Accounts Receivable
5.3.2. Accounts Payable -- 5.3.3. Inventory -- 5.3.4. OWC Stock and Flows Connections -- 5.4. Why Does Your CFO Go Crazy about OWC? -- 5.5. Operating Working Capital and Working Capital -- 5.6. Summary -- Exercises -- 6. Measuring Shareholders' Happiness: The Income Statement -- 6.1. Definition -- 6.2. Elements -- 6.3. OPEX and CAPEX -- 6.3.1. OPEX -- 6.3.2. CAPEX -- 6.4. Interpretation -- 6.5. Example: Understanding Toyota's Income Statement -- 6.6. Summary -- Exercises -- 7. Tracking Money Changes: The Statement of Cash Flows -- 7.1. Definition and Derivation
7.1.1. Funds from Operations and Cash Generated from Operations -- 7.1.2. Algebraic Derivation -- 7.1.3. Common-Sense Derivation -- 7.2. The Seven-Item Statement of Cash Flows -- 7.3. Ethan and Ryan's New Firm Revisited -- 7.3.1. Derivation -- 7.3.2. Interpretation and OWC Breakdown -- 7.4. Calculating the Level of New Investments -- 7.5. Reconciliation of Statement of Cash Flows -- 7.5.1. Example: Understanding Tata Motors' Statement of Cash Flows -- 7.6. Summary -- Exercises -- 8. Accounting for Inventory -- 8.1. Inventory Valuation in Retailing and Manufacturing -- 8.2. Product Costing
요약An introduction to financial tools and concepts from an operations perspective, addressing finance/operations trade-offs and explaining financial accounting, working capital, investment analysis, and more.
일반주제명Business logistics.
Production management.
Business enterprises -- Finance.
Managerial accounting.
언어영어
기타형태 저록Print version:Serrano, AlejandroPractical Finance for Operations and Supply Chain ManagementCambridge : MIT Press,c20209780262043595
대출바로가기https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2654329

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