Steven M. Bragg

The New CFO Financial Leadership Manual (eBook, ePUB)

• Format: ePub

Produktbeschreibung

The comprehensive guide for CFOs who need an overview of leadership basics from strategies to management improvement tips Filled with pragmatic insights and proactive strategies, The New CFO Financial Leadership Manual, Third Edition is destined to become your essential desktop companion. This thorough guidebook is filled with best practices to help you, as CFO, to improve efficiency, mitigate risks, and keep your organization competitive. * Includes updated information on the relationship of the CFO with the Treasurer, registration statements and Fedwire payments, acquisitions integration, legal types of acquisitions, and government regulations * Contains control flowcharts for the main accounting cycles * Provides new chapters on Investor Relations and Risk Management for Foreign Exchange and Interest Rates * Features an itemized list of the key tasks every new CFO should complete when first entering the position, a checklist of 100 performance measures, and a detailed discussion of employee compensation plans The reference CFOs and other financial managers can turn to for quick answers to questions they have as well as to help them plan their financial strategy, The New CFO Financial Leadership Manual, Third Edition is mandatory reading for every CFO wanting to play a strategic role in their organization.

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Produktdetails

• Verlag: John Wiley & Sons
• Seitenzahl: 512
• Erscheinungstermin: 15. November 2010
• Englisch
• ISBN-13: 9780470918401
• Artikelnr.: 37300342

Autorenporträt

STEVEN M. BRAGG, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte. He is the author of over forty books primarily targeted toward controllers and their needs. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine. He is also the author of Accounting Best Practices and Wiley GAAP, both published by Wiley.

Inhaltsangabe

Preface. PART ONE OVERVIEW. Chapter 1 CFO's Place in the Corporation. First
Days in the Position. Specific CFO Responsibilities. Overview of the Change
Management Process. Differences between the Controller and CFO Positions.
Relationship of the Controller to the CFO. Other Direct Reports: The
Treasurer. Other Direct Reports: The Investor Relations Officer. Summary.
Chapter 2 Financial Strategy. Cash. Investments. Working Capital.
Inventory: Inventory Reduction Decision. Fixed Assets: Lease versus Buy
Decision. Payables. Debt. Equity. Products: Product Elimination Decisions.
Fixed Expenses: Step Costing Decision. Payroll Expenses: Temporary Labor
versus Permanent Staffing Decisions. Entities: Divestiture Decisions.
Systems: When to Use Throughput Costing. High-Volume, Low-Price Sale
Decision Using Throughput Costing. Capital Budgeting Decisions Using
Throughput Costing. Make versus Buy Decisions Using Throughput Costing.
Summary. Chapter 3 Tax Strategy. Accumulated Earnings Tax. Cash Method of
Accounting. Inventory Valuation. Mergers and Acquisitions. Net Operating
Loss Carryforwards. Nexus. Project Costing. S Corporation. Sales and Use
Taxes. Transfer Pricing. Unemployment Taxes. Summary. Chapter 4 Information
Technology Strategy. Reasons for Devising an Information Technology
Strategy. Developing the Information Technology Strategy. Technical
Strategies. Specific Applications. Summary. PART TWO ACCOUNTING. Chapter 5
Performance Measurement Systems. Creating a Performance Measurement System.
Asset Utilization Measurements. Operating Performance Measurements.
Cash-Flow Measurements. Liquidity Measurements. Solvency Measurements.
Return on Investment Measurements. Market Performance Measurements.
Summary. Chapter 6 Control Systems. Need for Control Systems. Types of
Fraud. Key Controls. When to Eliminate Controls. Summary. Chapter 7 Audit
Function. Composition of the Audit Committee. Role of the Audit Committee.
Purpose of the External Auditors. Dealing With External Auditors. Impact of
the Sarbanes-Oxley Act on the Audit Function. Role of the Internal Audit
Function. Managing the Internal Audit Function. Summary. PART THREE
FINANCIAL ANALYSIS. Chapter 8 Cost of Capital. Components. Calculating the
Cost of Debt. Calculating the Cost of Equity. Calculating the Weighted Cost
of Capital. Incremental Cost of Capital. Using the Cost of Capital in
Special Situations. Modifying the Cost of Capital to Enhance Shareholder
Value. Strategize Cost of Capital Reductions. Summary. Chapter 9 Capital
Budgeting. Hurdle Rate. Payback Period. Net Present Value. Internal Rate of
Return. Throughput-Based Capital Budgeting. Problems with the Capital
Budget Approval Process. Cash Flow Modeling Issues. Funding Decisions for
Research and Development Projects. Capital Investment Proposal Form.
Post-Completion Project Analysis. Summary. Chapter 10 Other Financial
Analysis Topics. Risk Analysis. Capacity Utilization. Breakeven Analysis.
Business Cycle Forecasting. Summary. PART FOUR FUNDING. Chapter 11 CASH
MANAGEMENT AND CONSOLIDATION. Cash Forecasting Model. Information Sources
for the Cash Forecast. Measuring Cash Forecast Accuracy. Cash Forecasting
Automation. Cash Concentration Overview. Physical Sweeping. Notional
Pooling. Comparison of Account Sweeping and Notional Pooling. Cash
Management Controls. Summary. Chapter 12 Investing Excess Funds. Investment
Criteria. Investment Restrictions. Investment Options. Investment
Strategies. Summary. Chapter 13 Obtaining Debt Financing. Management of
Financing Issues. Bank Relations. Accounts Payable Payment Delay. Accounts
Receivable Collection Acceleration. Credit Cards. Employee Trade-Offs.
Factoring. Field Warehouse Financing. Floor Planning. Inventory Reduction.
Lease. Line of Credit. Loans. Merchant Card Advances. Preferred Stock. Sale
and Leaseback. Summary. Chapter 14 Obtaining Equity Financing. Types of
Stock. Private Placement of Stock. Layout of the Offering Memorandum.
Establishing a Valuation for the Offering Memorandum. Swapping Stock for
Expenses. Swapping Stock for Cash. Stock Warrants. Stock Subscriptions.
Private Investment in Public Equity. Buying Back Shares. Rule 144. Rule
10b5-1. Summary. PART FIVE PUBLICLY HELD COMPANY. Chapter 15 Initial Public
Offering. Reasons to Go Public. Reasons Not to Go Public. Cost of an IPO.
Preparing for the IPO. Finding an Underwriter. Registering for and
Completing the IPO. Alternatives for Selling Securities. Trading on an
Exchange. American Stock Exchange. Overview of the NASDAQ. New York Stock
Exchange. Comparing the Stock Exchanges. Over-the-Counter Stocks. Summary.
Chapter 16 Reports to the Securities and Exchange Commission. Overview.
Form 8-K. Form 10-Q and Form 10-K. Form S-1. Form S-3. Form S-8. Shelf
Registration. Declaring a Registration Statement Effective. Reporting
Insider Securities Ownership and Trading. EDGAR Filing Systems. Fedwire
Payments. Summary. Chapter 17 Investment Community. Introduction. Analyst's
Perspective. Finding the Right Analyst. Sell Side: Analysts. Negative
Analyst Report. Sell Side: Brokers. Sell Side: Investment Bankers. Sell
Side: Investor Relations Specialists. Buy Side: Types of Investors. Buy
Side Institutional Investors. Buy Side: Individual Investors. Buy Side:
Presentations to Investors. Summary. Chapter 18 Taking a Company Private.
Going Private Transaction. Rule 13E-3. Filling Out Schedule 13E-3. Form 15.
300 Shareholder Limit. Summary. PART SIX MANAGEMENT. Chapter 19 Risk
Management-General Concepts. Risk Management Policies. Risk Management
Planning. Manager of Risk Management. Risk Management Procedures. Types of
Insurance Companies. Evaluating the Health of an Insurance Carrier. Claims
Administration. Insurance Files. Annual Risk Management Report. Summary.
Chapter 20 Risk Management: Foreign Exchange. Foreign Exchange Quote
Terminology. Nature of Foreign Exchange Risk. Data Collection for Foreign
Exchange Risk Management. Foreign Exchange Hedging Strategies. Accept the
Risk. Insist on Home Currency Payment. Currency Surcharges. Get Paid on
Time. Foreign Currency Loans. Sourcing Changes. Foreign Currency Accounts.
Unilateral, Bilateral and Multilateral Netting Arrangements. Forward
Exchange Contracts. Currency Futures. Currency Options. Currency Swaps.
Proxy Hedging. Summary. Chapter 21 Outsourcing the Accounting and Finance
Functions. Advantages and Disadvantages of Outsourcing. Contractual Issues.
Transition Issues. Controlling Supplier Performance. Measuring Outsourced
Activities. Managing Suppliers. Dropping Suppliers. Summary. Chapter 22
Mergers and Acquisitions. Evaluating Acquisition Targets. Complexity
Analysis. Evaluate Acquisition Targets with Alliances. Valuing an
Acquisition Target. Alternative Valuation Methods. Control Premium. Synergy
Gains. Discounted Cash Flow (DCF) Model. Constructing Cash Flow Scenarios.
Cash Flow Adjusting Factors. Earnout. Qualitative Factors. Which Valuation
Method is Best? Method of Payment. Types of Acquisitions. Tax Implications
of a Acquisition. Asset Acquisition. Type "A" Reorganization. Type "B"
Reorganization. Type "C" Reorganization. Type "D" Reorganization.
Triangular Merger. Reverse Triangular Merger. Terms of the Acquisition
Agreement. When to Use an Investment Banker. Summary. PART SEVEN OTHER
TOPICS. Chapter 23 Employee Compensation. Deferred Compensation. Life
Insurance. Stock Appreciation Rights. Stock Options. Restricted Stock
Units. Bonus Sliding Scale. Cut Benefit Costs with a Captive Insurance
Company. Summary. Chapter 24 Bankruptcy. Applicable Bankruptcy Laws.
Players in the Bankruptcy Drama. Creditor and Shareholder Payment
Priorities. Bankruptcy Sequence of Events. Tax Liabilities in a Bankruptcy.
Special Bankruptcy Rules. Bankruptcy Act of 2005. Alternatives to
Bankruptcy. Summary. Appendix A New CFO Checklist. Appendix B Performance
Measurement Checklist. Appendix C Due Diligence Checklist. About the
Author. Index.