Corporate Value Creation: An Operations Framework for Nonfinancial Managers

Index

ABL. See Asset-based lending

AccExp. See Accrued expense

Accordion syndrome, 336–337

Accounts payable (AP), 289–292, 447, 483

deciding when to pay, 291–292

financing and, 289

paying early, 290–291

paying late, 291

preferred customer and, 290

quality of, 290

relationships and, 289–290

technology and, 290

Accounts payable days outstanding (APDOS), 483

Accounts receivable (AR), 282–283, 445–450

management of, 284–285

Accrued expense (AccExp), 447

Accrued liabilities, 12

Acquisitions, 42, 147–159, 210–224. See also Case studies

CFO's valuation of, 156, 165–166

current status of, 213–215

performance statistics for the three-year plan, 217–220

performance targets, 215–217

present value of cash flows, 148–155

valuations of business plans for, 159–166

valuations using CFaIA, 158

A&D Incorporated, 136–147

forecasted cash flows, 136

present value of cash flows after the forecast period, 137–138

present value of cash flows during the forecast period, 137–138

Administration, 272–273

expenses, 382–384

Advanced Solar Systems Corporation, 27–34

American Technology Corporation, 71–79

estimated balance sheet, 73

estimated income statement, 72

forecasted cash flow statement, 75

Amortization, 4, 5–6, 213, 442–443, 446

of assets, 280–282

depreciation and, 273–311

impairment testing for goodwill, 279

overview, 278–279

tax treatment of impairment, 279–280

AP. See Accounts payable

APDOS. See Accounts payable days outstanding

AR. See Accounts receivable

Asset-based lending (ABL), 393–394

Assets ...