Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics. It also offers interdisciplinary views on intellectual capital from the perspectives of public policy, knowledge management and epistemology. By analyzing the various perspectives, Editor Bernard Marr is able to present a truly comprehensive understanding of what intellectual capital is, including the "state of the art" thinking about it in each discipline, the common key trends, and the trajectories for future developments, learning, and practice.
Learn the fundamentals, practices and models of intellectual capital management with this essential resource. Providing a business-oriented, critical review of the definitions, practices, tools and models that are available today, its approach enables you to understand and retain the cutting-edge issues in the emerging field of intellectual capital management. Includes a diagnostic tool that you can use to assess your position on the continuum of intellectual capital management and leverage your competitive advantage Provides plenty of real-life examples and case studies, including Dow Chemical and American Skandia Offers checklists for steps required for the three main processes of intellectual capital management: knowledge, innovation and intellectual property management . . . and more! Order your copy today!
Balance the books – without all the headaches! Trying to get certified and become an accountant? Own a small business but need a little help balancing your books? Don't worry! This hands-on guide provides the learning and vital practice you need to master important accounting concepts and basics. Perfect as a companion workbook for Accounting For Dummies – or any other accounting textbook – Accounting Workbook For Dummies gives you a wealth of real-world examples, demonstration problems, and handy exercises. With this helpful resource as your guide, you'll master balance sheets, income statements, and budgets in no time! 100s of Problems! * Record transactions, track costs, and manage accounts * Open and close bookkeeping cycles * Analyze business performance and profit * Choose the right accounting method * Master investment accounting fundamentals * Understand manufacturing cost accounting
In the aftermath of the financial crisis, capital management has become a critical factor in value creation for banks and other financial institutions. Although complex and subject to regulatory change, the strategic importance of capital management became apparent during the crisis and has moved the subject to the top of corporate agendas. Bank and Insurance Capital Management is an essential guide to help banks and insurance companies understand and manage their capital position. Bridging the gap between theory and practice, it provides proven techniques for managing bank capital, as well as explaining key capital management perspectives, including accounting, regulatory, risk and capital management and corporate finance. It also shows how to analyze a firm's stakeholders such as depositors, policy holders, debt holders and shareholders, and manage their expectations, and how to align risk and capital management so as to best optimize the return on capital and preserve capital in periods of stress. Economic capital is also discussed in depth, as are the practicalities of bank and insurance M&A, and the book also shows how financial innovations can be used to optimise the capital position and how diversification effects are reflected in the capital position. This book will arm readers with the knowledge and skills needed to understand how capital management can improve capital structure and performance, achieving an optimal cost of, and return on capital, creating value as a result.
Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.
The easy way to get a grip on cost accounting Critical in supporting strategic business decisions and improving profitability, cost accounting is arguably one of the most important functions in the accounting field. For business students, cost accounting is a required course for those seeking an accounting degree and is a popular elective among other business majors. Cost Accounting For Dummies tracks to a typical cost accounting course and provides in-depth explanations and reviews of the essential concepts you'll encounter in your studies: how to define costs as direct materials, direct labor, fixed overhead, variable overhead, or period costs; how to use allocation methodology to assign costs to products and services; how to evaluate the need for capital expenditures; how to design a budget model that forecast changes in costs based on expected activity levels; and much more. Tracks to a typical cost accounting course Includes practical, real-world examples Walks you though homework problems with detailed, easy-to-understand answers If you're currently enrolled in a cost accounting course, this hands-on, friendly guide gives you everything you need to master this critical aspect of accounting.
Want to become an accountant? Own a small business but need help balancing your books? Worried about managing your finances under the cloud of the recession? This hands-on workbook gets you up to speed with the basics of business accounting, including reading financial reports, establishing budgets, controlling cash flow, and making wise financial decisions. The question and answer sections encourage you to find your own solutions to challenging accounting problems – and there's plenty of space to scribble your workings out! Accounting Workbook For Dummies is the only book that makes truly light work of the financial fundamentals that many businesspeople try to bluff their way through every day. Accounting Workbook For Dummies, UK Edition covers: Part I: Business Accounting Basics Chapter 1: Elements of Business Accounting Chapter 2: Financial Effects of Transactions Chapter 3: Getting Started in the Bookkeeping Cycle Chapter 4: The Bookkeeping Cycle: Adjusting and Closing Entries Part II: Preparing Financial Statements Chapter 5: The Effects and Reporting of Profit Chapter 6: Reporting Financial Condition in the Balance Sheet Chapter 7: Coupling the Profit & Loss Statement and Balance Sheet Chapter 8: Reporting Cash Flows and Changes in Owners' Equity Chapter 9: Choosing Accounting Methods Part III: Managerial, Manufacturing, and Capital Accounting Chapter 10: Analysing Profit Behavior Chapter 11: Manufacturing Cost Accounting Chapter 12: Figuring Out Interest and Return on Investment Part IV: The Part of Tens Chapter 13: Ten Things You Should Know About Business Financial Statements Chapter 14: A Ten-Point Checklist for Management Accountants Main changes in the UK edition include: UK Accounting practice Currency UK institutions – Inland Revenue and Customs and Excise etc National Insurance, PAYE UK taxation and VAT Partnerships and Limited company information UK legal practice UK specific forms UK specific case studies
Secure venture capital? Easy. Getting a business up and running or pushing a brilliant product to the marketplace requires capital. For many entrepreneurs, a lack of start-up capital can be the single biggest roadblock to their dreams of success and fortune. Venture Capital For Dummies takes entrepreneurs step by step through the process of finding and securing venture capital for their own projects. Find and secure venture capital for your business Get your business up and running Push a product to the marketplace If you're an entrepreneur looking for hands-on guidance on how to secure capital for your business, the information in Venture Capital For Dummies gives you the edge you need to succeed.
A practical approach to the modern management of intellectual property The world has changed significantly in the past decade, resulting in new behavior and practice related to the ownership and management of intellectual property. This book helps executives, attorneys, accountants, managers, owners, and others understand the legal, technological, economic, and cultural changes that have affected IP ownership and management. It provides case studies, practical examples and advice from seasoned and enduring professionals who have adopted new and streamlined methods and practices whether as in-house or outside counsel, or service providers. Provides a practical yet global approach to corporate IP management Serves as a resource for in-house and outside counsel, executives, managers, accountants, consultants and others at mid-size and large corporations Helps professionals navigate the numerous new challenges that have changed the ways in which intellectual property is obtained and managed Details the latest trends in valuation, exploitation, and protection of intellectual property Extensive coverage of the legal, financial, accounting and general business aspects of intellectual property The combined expertise of lawyers, accountants, economists and other business professionals Timely and relevant in view of the global economic recession amidst rampant technological development, this book offers new solutions, practices, policies and strategies as a result of changes in economies and markets, laws, globalization, environment, and public perception.
Praise for Private Capital Markets Valuation, Capitalization, and Transfer of Private Business Interests «In the years since publication of the first edition of Private Capital Markets, the concepts and ideas that it presents have been widely accepted by progressive members of the business valuation community. Now with the Second Edition, author Rob Slee has included empirical data on capital markets for midsized businesses. This book remains a must for everyone involved in appraising, buying, selling, or financing privately owned businesses.»—Raymond C. Miles, founder, The Institute of Business Appraisers «The Graziadio School of Business has used the Private Capital Markets book for several years with great success. This course, along with the Pepperdine Private Capital Markets Survey project, has helped our students better prepare for careers in middle market companies.»—Linda Livingstone, Dean of the Graziadio School of Business and Management,Pepperdine University «Our international association of independent M&A professionals recommends this text as the most comprehensive foundation for understanding the private capital marketplace. This book is essential reading for middle market M&A advisors, investors, and other decision-makers in the private capital markets.» —Mike Nall, founder, Alliance of M&A Advisors A practical road map for making sound investment and financing decisions based on real experiences and market needs Now fully revised and in a second edition, Private Capital Markets provides lawyers, accountants, bankers, estate planners, intermediaries, and other professionals with a workable framework for making sound investment and financing decisions based on their own needs and experiences. This landmark resource covers: Private business valuation Middle market capital sources The business ownership transfer spectrum And much more Private Capital Markets, Second Edition surveys the private capital markets and presents the proven guidance you need to navigate through these uncharted waters.
An indispensable hands-on guide to financial accounting In light of recent accounting scandals, it is critical that all financial practitioners understand and play by the rules of the accounting field. Starting from the assumption that the reader is not familiar with any accounting jargon, Mastering Financial Accounting Essentials presents material in a way that explains the key features of modern accounting step by step and helps you develop an intuitive understanding of accounting. Each chapter presents important accounting concepts, from inventory valuation methods and the timing of erosion of productive assets to how internal managers calculate ratios and trends to evaluate business efficiency. For those who need to understand the language and law of this discipline in order to communicate effectively with accountants and clients, Mastering Financial Accounting Essentials will be an indispensable guide.
Learn the basics of practical accounting easily and painlessly with Accounting For Dummies, 4th Edition, which features new information on accounting methods and standards to keep you up to date. With this guide, you can avoid accounting fraud, minimize confusion, maximize profits, and make sense of accounting basics with this plain-English guide to your accountant’s language. Understand how to manage inventory, report income and expenses for public or private companies, evaluate profit margins, analyze business strengths and weaknesses, and manage budgets for a better bottom line.
A soup-to-nuts guide to the leading accounting software for small businesses – QuickBooks 2013! Owners of small businesses will love this complete guide to the newest version of QuickBooks, the premier small-business accounting program. Written by CPA and bestselling financial author Stephen L. Nelson, this all-in-one guide includes 8 self-contained minibooks covering every aspect of QuickBooks and how it is used. Coverage includes accounting basics, getting started with QuickBooks, bookkeeping and accounting chores, a short course in financial management, tips on creating a business plan, how to maintain QuickBooks, and some valuable additional resources. Helps you understand basic accounting practices and concepts, customize QuickBooks for your specific needs, and protect your data Explains how to invoice customers, pay vendors, track inventory, and manage cash and bank accounts with QuickBooks Leads you step-by-step through navigating the payroll process, understanding double-entry bookkeeping, preparing financial statements, building a budget, and tackling your taxes Delves into advanced financial strategies like ratio analysis, Economic Value Added analysis, forecasting, and capital budgeting QuickBooks 2013 All-in-One For Dummies is the key to keeping your business–and budget–on track.
Aquaculture Economics and Financing: Management and Analysis provides a detailed and specific set of guidelines for using economic and financial analysis in aquaculture production. By discussing key issues such as how to finance and plan new aquaculture business, how to monitor and evaluate economic performance, and how to manage capital, labor, and business risk, the book equips aquaculture professionals, researchers, and students with important information applicable to a wide range of business decisions. Chapters address each stage of developing an aquaculture business, including financing, marketing, and developing a business plan to managing cash flows and analyzing financial statements. Each chapter includes a detailed example of practical application taken from every-day experience. Written in straightforward terminology facilitating ready application, Aquaculture Economics and Financing: Management and Analysis is an essential tool for analyzing and improving financial performance of aquaculture operations.