Читать книгу The Art of Mathematics in Business - Dr Jae K Shim - Страница 5
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Part 1 Evaluating the Cost of Bank Loans, Business Loans, Trade Credit, and Other Financing
1.Understanding Simple Interest
2.Real (Effective) Interest Rate
3.The Cost of Credit: Annual Percentage Rate
5.Promissory Notes and Bank Discounts
7.Receivables and Inventory Financing
Factoring of Accounts Receivable
Assignment of Accounts Receivable
8.Estimating the Cost of Debt and Equity Financing
Part 2 Budgeting and Profit Planning
9.Establishing a Budgeting System for Profit Planning
Monthly Cash Collections from Customers
Inventory Purchases – Merchandising Firm
The Ending Finished Goods Inventory Budget
The Selling and Administrative Expense Budget
10.What Is The Cost Structure?
11.Using Budgeting to Control Cash
12.Forecasting Cash Collections
Part 3 Business Forecasting Methods
23.Decomposition of Time Series
24.Measuring Accuracy of Forecasts
Part 4 Managing Cash and Receivables
28.Using Float
29.Using a Lockbox to Get Money Sooner
30.Bank Reconciliation
31.Putting Excess Cash to Work
32.What Is the Equivalent Tax Yield?
33.Determining the Optimal Cash
34.Cash Ratios
35.Cash Flow from Operations
36.Cash Forecasting
37.Accounts Receivable Ratios
38.Managing Accounts Receivable
Investment in Accounts Receivable
Relaxation of Credit Standards
39.Inventory Ratios
40.How Much to Order (Economic Order Quantity) and When to Order (Reorder Point)
41.Calculating Quantity Discounts (EOQ with Quantity Discounts)
42.Determining production run size
43.Allowing for Safety Stock
44.Calculating Inventory Dollar Burden
45.Using the ABC System for Inventory Control
Part 6 Buying and Selling Products and Services
46.Sales Ratios
47.How Good is the Merchandise?
48.Factoring in Trade Discounts
49.Calculating Cash Discounts
50.Single Equivalent Discount and Chain Discount
51.Markup Calculations
52.Cost as a Basis
53.Commission Computation
54.Cost-Volume-Profit Analysis
1.Breakeven Point
Sales Mix
2.Margin of Safety
3.Cash Breakeven Point
55.Contribution Margin Analysis
Accepting or Rejecting a Special Order
Analyzing the Make-or-Buy Decision
Determining Whether to Sell or Process Further
Adding or Dropping a Product Line
Utilizing Scarce Resources
56.How Does Product Demand React to a Price Change?
57.Figuring the Risk-Return Trade-off
58.Opportunity Cost
59.How Many Years Does It Take to Get Your Money Back (Payback Period)?
60.How Do You Calculate Future Values? How Money Grows?
61.Determining Annual Deposits (Sinking Funds)
62.Determining the Number of Periods Required
63.Rules of 69 and 72
64.Computing Interest Rate
65.How to Calculate After-Tax Cash Flows
66.What Is Present Value? How Much Is Money Worth Now?
67.Calculating Loan Payments
68.Ranking Proposals and Projects
69.Determining Internal Rate of Return (Time-Adjusted Rate of Return)
Internal Rate of Return Where Unequal Cash Inflows Exist
Internal Rate of Return Where Equal Cash Inflows Exist
70.Capitalization Rate
71.Gross Income Multiplier
72.Net Income Multiplier
Part 8 Scheduling, Planning, and Efficiency Measures
73.How Are Your Assets Operating?
74.Repairs and Maintenance Ratios
75.Maintenance and Repair Index
76.Utilization of Space
77.Efficiency Measurements
78.Direct Costs-to-Sales Ratios
Part 9 Preparing Financial Statements and Charts
79.Balance Sheet Basics
80.Profit and Loss Statement
81.Ratios, Proportions, and Percentages
82.Charts and Graphs
Part 10 How Healthy is the Business?
83.Comparing Accounts over the Years (Horizontal Analysis)
84.Comparing Accounts within the Current Year
85.How to Use Index Numbers
86.Growth Rate
87.Current Ratio
88.Quick (Acid Test) Ratio
89.Operating Cycle
90.Are Your Defensive Assets Sufficient?
91.Working Capital
92.Liquidity Index
93.Assessing Asset Utilization (Turnover)
94.Fixed-Asset Ratios
95.Noncurrent Assets to Noncurrent Liabilities
96.Accounts Payable Ratios
97.Current Liability Ratios
98.How Much Debt Do You Have, and Can You Pay It?
99.What Obligations Are Pressing?
100.Ratios of Off-Balance-Sheet Assets and Liabilities
101.Earning Growth
102.Profit Margin
103.Sales to Current Assets
104.Sales to Current Debt
105.Analysis of Expenses
106.Can You Cover Interest Payments?
107.Operating Leverage
108.Fixed-Charge Coverage
109.Is Your Funds Flow Adequate?
110.Discretionary Cost Ratios
111.“Z-Score” Model: Forecasting Business Failure
Part 11 Measuring Business Performance
112.Choosing Profitability Goals
113.Simple (Accounting) Rate of Return
114.Return On Total Assets
115.Residual Income
116.Flexible-Budget Variance
117.Variance between Actual Sales and Budgeted Sales
118.Variance between Actual Costs and Budgeted Costs
119.Price Variance
120.Quantity Variance
121.Salesperson Variances
122.Warehouse Cost Variance
123.Incremental Cost and Incremental Revenue
Part 12 Averages, Expectations, and Variability in Business Activities
124.Averages (Means): Simple and Weighted
125.Median and Mode
126.Expected Value and Standard Deviation
127.Coefficient of Variation
128.Normal Distribution
Part 13 Adequacy and Cost of Insurance Coverage
129.Determining How Much Insurance Is Needed
130.Factoring in Coinsurance and Copayment
131.Evaluating Insurance Risk
132.Estimating the Value of a Claim
Part 14 Hiring and Compensating Employees
133.Permutations and Combinations
134.Sizing up Human Resource Needs
135.Calculating the Cost of a Fringe Benefits Program
136.Determining Profit-Sharing Bonus
137.Employee Efficiency
Part 15 Buying or Selling a Business
138.Determining How Much Your Business Is Worth
139.Valuing a Franchise
Table 1: The Future Value of $1 (Compound Amount of $1) = T1 (i, n)
Table 2: The Future Value of an Annuity of $1 (Compound Amount of an Annuity of $1) = T2(i,n)
Table 3: The Present Value of $1 = T3 (i, n)
Table 4: The Present Value of an Annuity of $1 = T4(i, n)
Table 5: Monthly Installment Loan Payment
Table 6: Area in the Right Tail of a Chi-Square (χ2) Distribution
Table 7: Normal distribution table: Area under the normal curve
Table 8: t-Distribution Table: Value of t
