The Portable MBA in Finance and Accounting, 3rd Edition

Index 657

Portuguese firm example (Electricidade de
Portugal SA), 396 –399
Praxair Inc., 385–386, 403
Predatory pricing, 121–122
Presentation graphics software, 160
Price(ing):
capital asset pricing model (CAPM), 613– 615
CVP (cost /volume/profit) analysis and,
121–123
discrimination, 111–112
financial statement adjustments, 410– 413
indices, 206, 411– 412
options, 443– 444
predatory, 121–122, 123
strategy (business plan), 274–275
strike, 364
transfer (multinational firm), 404– 407
variances, and budgetary control, 204
Principal /agent, 237–238
Private, going, 562
Product description, in business plan, 271–273
Productivity, measuring, 199–221
budgetary control, 201–208, 219–220
collecting standards, 213
fixed cost budgets, 215–217
government accounting, 217–218
standard cost accounting systems, 217–219
variable cost budgets, 208–213
Product /service strategy (marketing plan within
business plan), 274
Profitability:
ratios for analyzing, 23–28, 603
in relation to investment, 25–28
in relation to sales, 23–25, 28
valuation and, 603
Profit chart, 108
Profit margin, 30–31
Profit plan, 195
Project management software, 161–164
Proxy contests, 562
Proxy regulations, 473– 474
Publicly traded companies, 459–509
comfort letter, 472, 505–509
directed share program, 467
due diligence checklist, 466, 478– 498
guideline-companies method, 618– 621
initial public offerings (IPOs), 460– 461,
473– 477
Internet links, 477
lockup agreements, 467
process of going public, 464– 473
under writers, 464– 466
Publishing industry value system, 103
Purchase vs. pooling accounting, 583–585

Quaker Oats Company, 369, 372, 388, 568,
569–570, 575
Quarterly financial data, 70–71

Quarterly reports (Form 10-Q), 527

Quick ratio, 18, 28

Real options, 312

Registration statement, 469

Regression analysis, 119–120

Remuneration, board, 522–523

Residual value, 611– 612

Restructuring notes, 69

Return on assets, 30

Return on equity, 30

Revenue acceleration, 525

Reverse triangle merger, 352

Risk, 33

avoidance, 423

choosing appropriate hedge, 451– 454

competitor actions and retaliation, 284–285

critical risks section of business plan, 284–285

currency, 356, 386 –389

financing timing/availability, 285

instruments, 434– 451

loss prevention and control, 423, 424

management approaches (four), 423

market interest and growth potential, 284

operating expenses, 285

retention, 423– 424

risk-free rate, 613

sharing, 582

systematic risk, 613

time/cost to development, 285

transfer, 423, 424 (see also Derivative(s))

unsystematic risk, 615

Risk Management Association (RMA), 33

RJR Tobacco, 561

Rock, Eric, 127–148

Roger, Dave, 126 –148

Rollinick, William, 519

ROTA (return on total assets), 26

Russo, Carl, 572

Sales:

budget, 183

in business plan, 276 –277

forecasts, 276 –277

ratios for analyzing profitability in relation to,

23–25, 28

strategy, 276

Sarni Inc., 583

Schremp, Jergen, 570

Search engines, 168

Securities Exchange Commission (SEC), 33, 70,

468– 469, 474, 475, 498–504

Segmental financial data, 70–71

Segment and related information note, 86 –87

Sensitivity analysis, 113, 116

Server technology, 538

Shareholders, 189, 239–240, 511

Shaw Industries Inc., 40, 41– 42