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008201128s2020 xx o ||| 0 eng d
020 ▼a 0262357240
020 ▼a 9780262357241 ▼q (electronic bk.)
035 ▼a 2654329 ▼b (N$T)
035 ▼a (OCoLC)1224366399
040 ▼a EBLCP ▼b eng ▼c EBLCP ▼d N$T ▼d 248032
049 ▼a MAIN
050 4 ▼a HD38.5
08204 ▼a 658.15
1001 ▼a Serrano, Alejandro.
24510 ▼a Practical Finance for Operations and Supply Chain Management ▼h [electronic resource].
260 ▼a Cambridge : ▼b MIT Press, ▼c 2020.
300 ▼a 1 online resource (463 p.)
500 ▼a Description based upon print version of record.
500 ▼a 8.2.1. Use of Activity-Based Costing (ABC) Principles for Allocating Overhead.
5050 ▼a Intro -- 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
5058 ▼a 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
5058 ▼a 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
5058 ▼a 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
5058 ▼a 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
520 ▼a An 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.
590 ▼a Added to collection customer.56279.3
650 0 ▼a Business logistics.
650 0 ▼a Production management.
650 0 ▼a Business enterprises ▼x Finance.
650 0 ▼a Managerial accounting.
655 4 ▼a Electronic books.
7001 ▼a Lekkakos, Spyros D.
7001 ▼a Rice, James B., Jr.
7001 ▼a Rice, James B.
77608 ▼i Print version: ▼a Serrano, Alejandro ▼t Practical Finance for Operations and Supply Chain Management ▼d Cambridge : MIT Press,c2020 ▼z 9780262043595
85640 ▼3 EBSCOhost ▼u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2654329
938 ▼a ProQuest Ebook Central ▼b EBLB ▼n EBL6374135
938 ▼a EBSCOhost ▼b EBSC ▼n 2654329
990 ▼a 관리자
994 ▼a 92 ▼b N$T