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Informationen zum Autor Frank J. Fabozzi, PhD, CFA, CPA , is Professor in the Practice of Finance in the School of Management at Yale University. He is a Fellow of the International Center for Finance at Yale University and serves on the Advisory Council for the Department of Operations Research and Financial Engineering at Princeton University. He has authored and edited numerous books in finance. Pamela Peterson Drake, PhD, CFA, is the J. Gray Ferguson Professor of Finance and Department Head of Finance and Business Law at James Madison University, Harrisonburg, Virginia. She is author or coauthor of numerous books and articles. Ralph S. Polimeni, PhD, CPA , is the Vice Provost for Accreditation and Assessment and holds the Chaykin Endowed Chair in Accounting at Hofstra University, Long Island, New York. He has authored numerous articles and books on accounting. Klappentext Praise for The Complete CFO HandbookFrom Accounting to Accountability"The office of the CFO in corporations today must blend strategy, investor relations, corporate finance, control, budgeting, risk management, and a host of other key areas of expertise and knowledge. Business education, however, tends to be compartmentalized along functional lines and courses and texts specialize in subsets of these subject areas. Fabozzi, Drake, and Polimeni bridge that yawning gap by providing a comprehensive set of materials that can serve as a nice platform to develop managers tasked with the sourcing and managing of funds within organizations. The Complete CFO Handbook is well written and makes extensive use of examples to illustrate key concepts."-Jacob ThomasWilliams Brothers Professor of Accounting and FinanceYale School of ManagementThe role of the CFO in business has expanded significantly in recent years as companies become more accountable to their stakeholders and regulators and as the sophistication of technology, risk management, financial analysis, and financial records processing has increased.Filled with numerous examples, The Complete CFO Handbook lives up to its name and provides complete coverage of:*The CFO's role in company communications with company stakeholders*The tools and processes by which a CFO may manage risk, including taxes, theenterprise risk management process, and strategies for transferring risk*Performance evaluation and the fundamentals of the capital budgeting process*Traditional cost accounting topics of product costing and strategic cost managementEvery CFO's desktop tool, The Complete CFO Handbook expertly provides financial executives with an extensive review of cost accounting as well as the background and tools for managing a company's financial functions. Zusammenfassung This must-have reference covers all of the major areas of cost accounting and analysis including product costing, relevant costs, cost-volume analysis, performance evaluation, transfer pricing, and capital budgeting. Inhaltsverzeichnis Preface xv About the Authors xix CHAPTER 1 The Changing Role of the CFO: From Accounting to Accountable 1 SOX Act of 2002 and the CFO 2 Expanded Responsibilities of the CFO 6 Our Agenda 14 Part One Funding 15 CHAPTER 2 Capital Structure Decisions 17 Debt versus Equity 18 Concept of Leverage 21 Capital Structure and Financial Leverage 25 Financial Leverage and Risk 29 Capital Structure and Taxes 31 Capital Structure and Financial Distress 37 Cost of Capital 41 Agency Relationship 43 Optimal Capital Structure: Theory and Practice 47 A Capital Structure Prescription 51 Bottom Line 52 Appendix: Capital Structure Theory-The Modigliani-Miller Theory and Beyond 53 CHAPTER 3 Types of Debt Financing 63 ...
List of contents
Preface.
About the Authors.
Chapter 1. The Changing role of the CFO: From Accounting to Accountable.
Part One. Funding.
Chapter 2. Capital Structure Decisions.
Chapter 3. Types of Debt Financing.
Chapter 4. Equity Funding.
Chapter 5. Structured Financing: Asset Securitization and Structured Notes.
Part Two. Strategy, Taxes, and risk Management.
Chapter 6. Strategy and Financial Planning.
Chapter 7. Basics of Corporate Taxes and Tax risk Management.
Chapter 8. Corporate Risk Management.
Part Three. Performance Evaluation.
Chapter 9. Financial Ratio Analysis.
Chapter 10. Cash Flow Analysis.
Chapter 11. Decentralized Operations and responsibility Accounting.
Chapter 12. Responsibility Center Performance Evaluation.
Chapter 13. Transfer Pricing.
Part Four. Asset Management.
Chapter 14. Capital Budgeting and Cash Flow Analysis.
Chapter 15. Capital Budgeting Techniques.
Chapter 16. Capital Budgeting and Risk.
Chapter 17. Leasing.
Chapter 18. Managing Short-Term Assets.
Part Five. Cost and Managerial Accounting.
Chapter 19. Classifying Costs.
Chapter 20. Costing and Control of Materials, Labor, and Factory Overhead.
Chapter 21. Job Order and Process Costing.
Chapter 22. Joint Product and Byproduct Costing.
Chapter 23. Master Budget.
Chapter 24. Standard Costing.
Chapter 25. Direct and Absorption Costing.
Index.
