Accounting Tools

MAY 13, 2024

If the entity cannot meet the target ratio, the lender can call the loan. The LIFO method is commonly used in periods of rising prices to reduce income taxes paid. A write-down to the lower of cost or market can be avoided if there is substantial evidence that market prices will increase before the inventory is sold.

Tax 69

Tax Financial Reporting Auditing Accounting 69

Accounting Tools

JANUARY 9, 2024

Greenmail occurs when a business buys back shares from a hostile suitor at a premium to their market price, thereby avoiding the risk of a hostile takeover. What is Greenmail?

CPA 40

CPA Tax 40

Accounting Tools

APRIL 24, 2024

The total amount of contribution margin generated can also be compared to the total amount of fixed costs to be paid in each period, so that management can see if the current pricing and cost structure of the business is likely to generate any profits. Related Articles How to Calculate Contribution per Unit Variable Contribution Margin

Financial Analysis 40

Financial Analysis Financial Statements 40

Accounting Tools

FEBRUARY 15, 2024

The report needs to cover the essentials of the target company, so that investors understand how it does business, what its competitive advantages are, and why it is a good investment. A financial analysis report is constructed by a person who is researching a company, usually with the intent of recommending its stock to investors.

Financial Analysis 72

Financial Analysis Financial Statements 72

Accounting Tools

AUGUST 6, 2023

Related Courses Budgeting Financial Forecasting and Modeling What is Target Income Sales? Target income sales is the revenue level needed to attain a budgeted profit level. The margin can vary when the mix of products changes, when product costs fluctuate, or when management alters product prices.

Budgeting 40

Budgeting Financial Analysis 40

Accounting Tools

AUGUST 29, 2023

The control premium is the excess paid by a buyer over the market price of a target company in order to gain control. This premium can be substantial when a target company owns crucial intellectual property , real estate, or other assets that an acquirer wishes to own.

CPA 40

CPA 40

Accounting Tools

JUNE 8, 2023

A budget variance is frequently caused by bad assumptions or improper budgeting (such as using politics to derive an unusually easy budget target), so that the baseline against which actual results are measured is not reasonable. Some budget variances can be eliminated through the simple aggregation of line items in the budget.

Budgeting 75

Budgeting 75

Accounting Tools

SEPTEMBER 23, 2023

Peanut-butter costing involves assigning overhead costs using broad averages, rather than doing so in a more targeted manner. If too little overhead has been applied to a product, there is a tendency to accept prices that are too low. The result is much more targeted overhead cost allocations.

Cost Accounting 40

Cost Accounting Accounting Accounting 40

Accounting Tools

AUGUST 6, 2023

The intent is to align their interests with those of the business in enhancing the share price. The grant date can also be considered the date on which an employee initially begins to benefit from or be affected by subsequent changes in the price of a company’s stock, as long as subsequent approval of the grant is considered perfunctory.

Accounting 75

Accounting Accounting Accruals 75

Accounting Tools

JULY 16, 2023

Related Courses Revenue Management Revenue Recognition What is Prestige Pricing? Prestige pricing involves setting prices at a high level, with no discounting. Prestige pricing only works when the product is actually of high quality and is supported by adequate branding expenditures.

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Accounting Tools

APRIL 8, 2024

What is Cost Plus Pricing? Cost plus pricing involves adding a markup to the cost of goods and services to arrive at a selling price. Cost plus pricing can also be used within a customer contract, where the customer reimburses the seller for all costs incurred and also pays a negotiated profit in addition to the costs incurred.

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Counto

FEBRUARY 17, 2024

Introduction of Wage Cut-Off: To maintain the targeted focus of the PWCS on supporting the wage growth of lower-wage employees, a wage cut-off at S$4,000 will be implemented from 2024 onwards. Experience a smarter way to outsource your accounting with confidence.

Budgeting 52

Budgeting Tax Accounting Accounting 52

Accounting Tools

AUGUST 2, 2023

Futures Contract A futures contract is similar in concept to a forward contract, in that a business can enter into a contract to buy or sell currency at a specific price on a future date. One option is priced above the current spot price of the target currency, while the other option is priced below the spot price.

Invoicing 75

Invoicing Accounting Accounting 75

Accounting Tools

APRIL 12, 2024

A rebate is a payment back to a buyer of a portion of the full purchase price of a good or service. Another advantage is that they can be targeted at selling off products that might otherwise be at risk of becoming obsolete. What is a Rebate? Rebates are generally designed to increase the volume of purchases made by customers.

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Accounting Tools

AUGUST 7, 2023

The beta of a stock is a measure of its price volatility in comparison to the volatility of the market. If the beta is higher than 1, then the price of a stock is more volatile than the market level. If the beta is lower than 1, then the price of a stock is less volatile than the market level.

Financial Analysis 40

Financial Analysis Corporate Finance 40

Counto

MARCH 4, 2024

This targeted approach acknowledges the sector’s unique dynamics and the need to attract top talent while maintaining competitiveness. This adjustment reflects Singapore’s commitment to aligning wage standards with market trends and ensuring that foreign workers contribute significantly to the local economy.

Budgeting 98

Budgeting Financial Services Tax Accounting 98

Accounting Tools

JUNE 9, 2023

Related Courses Activity-Based Costing Cost Accounting Fundamentals What is Target Costing? Target costing is a system under which a company plans in advance for the price points , product costs , and margins that it wants to achieve for a new product. The primary steps in the target costing process are noted below.

Cost Accounting 40

Cost Accounting Accounting Accounting 40

Accounting Tools

AUGUST 7, 2023

The scorched-earth defense is employed by a takeover target to reduce its attractiveness to a hostile bidder. A possible outcome is that the company eventually goes bankrupt , or is later sold off at a reduced price. Related Articles Corporate Raider Poison Pill

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Accounting Tools

JULY 20, 2023

Research Target Companies The acquisition process can cover many months and involve a multitude of steps, so the acquirer needs to have a firm sense of what it wants to get out of each transaction, as well as a detailed checklist for doing so. Several of the more common methods are noted below.

Financial Statements 40

Financial Statements Auditing CPA 40

Accounting Tools

JULY 30, 2023

They target undervalued companies that (they believe) can be redirected to enhance their valuations. Many raiders are bought off by targeted businesses, which agree to buy back their shares for an inflated price. Related Articles Asset Stripping Poison Pill Scorched-Earth Defense

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Accounting Tools

JANUARY 9, 2024

They are typically targeted at potential or existing investors in a business. This is a preliminary version of an invoice that contains the items being sold, their prices, and any other relevant information. The Pro Forma Invoice An alternative use of the pro forma concept is the pro forma invoice.

Financial Statements 40

Financial Statements Invoicing 40

Accounting Tools

AUGUST 28, 2023

The offer is at a fixed price, usually at a premium over the current market price, and is customarily contingent on shareholders tendering a fixed number of their shares or units.” The target company files a Schedule 14D-9 within ten days of the commencement of the tender offer.

CPA 40

CPA 40

Accounting Tools

JULY 26, 2023

By doing so, a company can convince customers to accept higher price points , which in turn results in higher margins. It must also have a heavy investment in branding, so that the targeted customers will recognize the products that the company has developed for them. Related Articles Operations Strategy Penetration Strategy

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Accounting Tools

NOVEMBER 6, 2023

A further concern is that the costs that go into the calculation of net price can include some fixed costs , such as factory overhead. The concept of target costing can be used to develop products that are designed to have specific margins. If a targeted margin cannot be achieved, then a product is not manufactured.

Financial Statements 40

Financial Statements Billing Accounting Accounting 40

Accounting Tools

JANUARY 18, 2024

This provision can also be used to obtain a higher price from an acquirer that is not considered to be hostile. Origin of the Poison Pill Term The poison pill term is derived from the concept of making it too difficult for an acquirer to swallow a target company.

CPA 40

CPA 40

Accounting Tools

JUNE 11, 2023

These reductions are needed to give the seller the option to reduce prices in the face of increased competition later in the life of a product. Related Articles Cost Assignment Cost Behavior Life Cycle Costing Target Costing The Formula for Calculating Efficiency

Cost Accounting 40

Cost Accounting Accounting Accounting 40

Accounting Tools

OCTOBER 23, 2023

Replacement cost is the price that an entity would pay to replace an existing asset at current market prices with a similar asset. This concept can be used to establish one of several possible price points that can be used in the formulation of a proposed price to pay the shareholders of a target company as part of an acquisition.

Budgeting 40

Budgeting Accounting Accounting Cost Accounting 40

Accounting Tools

JUNE 9, 2023

Minimum Pricing Analysis Minimum pricing analysis delves into the lowest prices that can be charged, while still earning a profit. Cost Control Cost control is the analysis of expenditures to see if any can be reduced or eliminated. This is a significant driver of organizational profitability.

Cost Accounting 40

Cost Accounting Accounting Accounting Budgeting 40

Counto

MAY 2, 2024

FATCA vs. Common Reporting Standard (CRS) While FATCA specifically targets U.S. Get accounting plans that combine bookkeeping with corporate tax filing to help you stay compliant at an affordable price. Due Diligence: Institutions must perform due diligence to identify U.S. account holders.

Tax 52

Tax Accounting Accounting Corporation Tax 52

Counto

FEBRUARY 1, 2024

Pricing Strategy: Develop a competitive pricing strategy by considering product cost, shipping fees, and desired return on investment. Research competitor pricing to ensure your prices are attractive. a) Be upfront about mandatory charges in your headline price. c) Clearly state terms & conditions.

Customer Service 52

Customer Service Accounting Accounting Tax 52

Accounting Tools

SEPTEMBER 18, 2023

A potential acquirer will pay particular attention to the various types of assets listed on the balance sheet of a target company. If an asset has a higher value, the acquirer will have greater interest in acquiring the business, and so may increase its offer price.

Accounts Receivable 75

Accounts Receivable Accounts Receivable Account Receivables Bookkeeping 75

Accounting Tools

JULY 29, 2023

When combined with a campaign of planted negative stories (such as rumors of financial difficulties), the intent is to trigger a major sell-off that drives down the price of a company’s shares, allowing the original group of short sellers to reap significant profits. Related Articles Short Sellers (podcast)

Accounting 40

Accounting Accounting 40

Accounting Tools

JULY 24, 2023

A prudent management team will target a sales level that is sustainable, so that the firm does not increase its leverage , thereby minimizing the risk of bankruptcy. First, the initial market at which a product is targeted will become saturated. Related Articles How to Calculate Market Share Organic Growth What is Run Rate?

Financial Analysis 40

Financial Analysis Financial Statements Budgeting 40

Nanonets

JANUARY 10, 2024

Dynamic Content Based on User Behavior : Increase reader engagement by sending newsletters with article recommendations tailored to individual reading habits using website analytics data. Behavioral Targeting : Trigger emails and campaigns based on customer actions, such as purchases or website activity.

Customer Service 52

Customer Service Accounting Accounting Budgeting 52

Accounting Tools

APRIL 14, 2023

Book building is the set of activities that an underwriter engages in to determine the price point for an initial public offering. The underwriter contacts institutional investors to ask about the price they are willing to pay for a new offering, and the number of shares they are willing to buy at that price.

Accounting 40

Accounting Accounting 40

RevCycle

MARCH 20, 2024

This article explores the financial struggles of rural healthcare in the Great Lakes region and proposes solutions, including implementing flexible payment policies, up-front collections, and partnering with high-quality collection agencies, to create a more sustainable future. Telehealth offers another promising solution.

Collections 92

Collections Billing Revenue Cycle 92

Accounting Tools

FEBRUARY 25, 2024

Activities may include an analysis of the contracts granted to contractors, prices paid, overhead costs allowed for reimbursement, change orders, and the timeliness of completion. These audits are usually targeted at returns that result in excessively low tax payments, to see if an additional assessment can be made.

Auditing 75

Auditing Payroll Financial Statements Tax 75