Verfügbarkeit: Finance for executives | Technische Universität München

Finance for executives: managing for value creation

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Bibliographische Detailangaben
Beteilige Person:	Hawawini, Gabriel A. 1947- (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Mason, OH [u.a.] South-Western Cengage Learning 2011
Ausgabe:	4. ed.
Schlagwörter:	Unternehmen Corporations > Finance Business enterprises > Finance Managerial accounting Chief financial officers Wertorientiertes Management Finanzierung Bibliografie
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020889975&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Beschreibung:	Includes bibliographical references and index
Umfang:	XXIV, 641 S. Ill., graph. Darst. 24cm
ISBN:	0538751347 9780538751346

Internformat

MARC


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Datensatz im Suchindex

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adam_text	Contents part і Introduction I chapter і Financial Management and Value Creation: An Overview The Key Question: Will Your Decision Create Value? 2 The Importance of Managing for Value Creation 3 The Saturn Story 4 The Fundamental Finance Principle 5 Measuring Value Creation with Net Present Value 5 Only Cash Matters 6 Discount Rates 6 A Proposal s Cost of Capital 7 Applying the Fundamental Finance Principle 8 The Capital Budgeting Decision 8 The Capital Structure Decision 10 The Business Acquisition Decision 11 The Foreign Investment Decision 11 The Role of Financial Markets 12 The Equity Market 13 The Vioxx Recall 13 External versus Internal Financing 14 The Business Cycle 15 HLC s Financial Statements 17 The Balance Sheet 17 A Variant of the Standard Balance Sheet: The Managerial Balance Sheet 18 The Income Statement 20 How Profitable Is the Firm? 21 The Profitability of Equity Capital 21 The Profitability of Invested Capital 22 How Much Cash Has the Firm Generated? 22 Sources and Uses of Cash 22 The Statement of Cash Flows 23 How Risky Is the Firm? 24 Has the Firm Created Value? 2,5 Summary 25 Further Reading 26 viii Finance For Executives chapter 2 Understanding Balance Sheets and Income Statements 29 Financial Accounting Statements 29 The Balance Sheet 32 Current or Short-Term Assets 33 Noncurrent or Fixed Assets 36 Current or Short-Term Liabilities 38 Noncurrent Liabilities 39 Owners Equity 40 The Income Statement 41 Net Sales 42 Gross Profit 42 Operating Profit 43 Special Items 43 Earnings Before Interest and Tax (EBIT) 44 Earnings Before Tax (EBT) 44 Earnings After Tax (EAT) 44 Reconciling Balance Sheets and Income Statements 45 The Structure of the Owners Equity Account 46 Summary 47 Appendix 2.1 Specimen Financial Statements 50 The Home Depot s Balance Sheets and Income Statements 50 The Home Depot s Balance Sheets 50 Short-Term Investments 50 Other Current Assets 50 Capital Leases 53 Notes Receivable and Other Assets 53 Sales Taxes Payable and Income Taxes Payable S3 Deferred Revenue 53 Other Accrued Expenses 53 Other Long-Term Liabilities 53 Accumulated Other Comprehensive Income (Loss) 53 The Home Depot s Income Statements 54 Other 54 Earnings (Loss) from Discontinued Operations (Net of Tax) 54 Further Reading 54 Self-Test Problems 54 Review Problems 56 Contents ix part π Financial Diagnosis and Management 63 CHAPTER 3 63 67 71 Assessing Liquidity and Operational Efficiency The Managerial Balance Sheet 64 The Three Components of a Firm s Invested Capital The Two Components of a Firm s Capital Employed The Structure of the Managerial Balance Sheet 72 The Matching Strategy 73 A Measure of Liquidity Based on the Funding Structure of Working Capital Requirement 74 Improving Liquidity through Better Management of the Operating Cycle 77 The Effect of the Firm s Economic Sector on Its Working Capital Requirement 78 The Effect of Managerial Efficiency on Working Capital Requirement 80 The Effect of Sales Growth on Working Capital Requirement 8?. Traditional Measures of Liquidity 82 Net Working Capital 83 The Current Ratio 85 The Acid Test or Quick Ratio 85 Summary 86 Appendix 3.1 Financing Strategies 87 Appendix 3.2 The Home Depot s Liquidity and Operational Efficiency The Home Depot s Managerial Balance Sheets 90 The Home Depot s Liquidity Position 90 The Home Depot s Management of the Operating Cycle 95 Further Reading 96 Self-Test Problems 96 Review Problems 99 90 CHAPTER 4 Measuring Cash Flows 107 Cash Flows and Their Sources 108 Preparing a Detailed Cash-Flow Statement 111 Net Cash Flow from Operating Activities 112 Net Cash Flow from Investing Activities 116 Net Cash flow from Financing Activities 117 Finance For Executives Appendix 4.1 Appendix 4.2 The Cash-Flow Statement 117 The Statement of Cash Flow According to the Financial Accounting Standards Board 118 Cash Flow from Assets or Free Cash Flow 120 Managerial Implications 121 Summary 123 Obtaining the Net Operating Cash Flow from Balance Sheet and Income Statement Accounts 124 Measuring Cash Inflow from Operations 124 Measuring Cash Outflow from Operations 124 Cash Outflow from Purchases 125 Cash Outflow from SG&A and Tax Expenses 126 Net Operating Cash Flow 126 The Home Depot s Cash Flows 128 Restructuring the Home Depot s Cash-Flow Statements 128 The Home Depot s Cash Flows from Operating Activities 132 The Home Depot s Cash Flows from Investing Activities 132 The Home Depot s Cash Flows from Financing Activities 133 Further Reading 134 Self-Test Problems 134 Review Problems 135 chapter 5 Diagnosing Profitability, Risk, and Growth 143 Measures of Profitability 144 Return on Equity 144 Measuring Return on Equity 145 The Effect of Operating Decisions on Return on Equity 145 The Effect of Financing Decisions on Return on Equity 151 The Incidence of Taxation on Return on Equity 154 Putting It A Together: The Structure of a Firm s Profitability 155 The Structure of Return on Equity Across Industries 157 Other Measures of Profitability 158 Earnings Per Share (EPS) 158 The Price-to-Earnings Ratio (PIE) 158 The Market-to-Book Ratio 159 Financial Leverage and Risk 159 How Does Financial Leverage Worki 161 Two Related Caveats: Risk and the Ability to Create Value Self-Sustainable Growth 162 Summary 167 162 Contents xi Appendix 5.1 The Home Depot s Profitability 169 The Home Depot s Profitability Structure 169 The Effect of The Home Depot s Operating Profitability on Its Return on Equity 169 The Effect of Operating Margin on The Home Depot s Operating Profitability 111 The Effect of Invested Capital Turnover on The Home Depot s Operating Profitability 173 The Effect of The Home Depot s Financial Policy on Its Return on Equity 173 The Effect of Taxation on The Home Depot s Return on Equity 174 Further Reading 175 Self-Test Problems 175 Review Problems 178 part in Investment Decisions 183 chapter б Using the Net Present Value Rule to Make Investment Decisions 183 The Capital Investment Process 184 Would You Buy This Parcel of Land? 186 The Alternative Investment 186 The Opportunity Cost of Capital 187 The Net Present Value Rule 188 A One-Period Investment 188 A Two-Period Investment without an Intermediate Cash Flow 190 A Two-Period Investment with an Intermediate Cash Flow 191 Multiple-Period Investments 192 Applying the Net Present Value Rule to a Capital Investment Decision 193 Why the NPV Rule Is a Good Investment Rule 194 NPV Is a Measure of Value Creation 196 NPV Adjusts for the Timing of the Project s Cash Floivs 197 NPV Adjusts for the Risk of the Project s Cash Flows 198 NPV is Additive 200 Special Cases of Capital Budgeting 203 Comparing Projects of Unequal Size 204 Comparing Projects with Unequal Life Spans 206 Limitations of the Net Present Value Criterion 208 Managerial or Real Options Embedded in Investment Projects 209 Dealing with Managerial Options 2.11 Summary 212 xii Finance For Executives Appendix 6. і Calculation of the Present Value of an Annuity and the Constant Annual-Equivalent Cash Flow of a Project s Cash-Flow Stream 214 Present Value of an N-Period Annuity 214 Present Value of an Infinite Annuity or Perpetuity 215 Constant Annual-Equivalent Cash Flow 216 Further Reading 216 Self-Test Problems 217 Review Problems 218 chapter 7 Alternatives to the Net Present Value Rule 221 The Payback Period 222 The Payback Period Rule 224 Why Do Managers Use the Payback Period Rule? 226 The Discounted Payback Period 227 The Discounted Payback Period Rule 228 The Discounted Payback Period Rule versus the Ordinary Payback Period Rule 230 The Internal Rate of Return 230 The IRR Rule 231 The IRR Rule May Be Unreliable 234 Why Do Managers Usually Prefer the IRR Rule to the NPV Rule? 236 The Profitability Index 237 The Profitability Index Rule 238 Use of the Profitability Index Rule 239 The Average Accounting Return 240 The Average Accounting Return Rule 240 Summary 241 Further Reading 243 Self-Test Problems 243 Review Problems 244 chapter s Identifying and Estimating a Project s Cash Flows The Actual Cash-Flow Principle 249 The With/Without Principle 250 The Designer Desk-Lamp Project 252 Identifying a Project s Relevant Cash Flows 254 Sunk Costs 254 Opportunity Costs 255 Costs Implied by Potential Sales Erosion 255 Allocated Costs 256 249 Contents xiii Depredation Expense 256 Tax Expense 257 Financing Costs 257 Inflation 259 Estimating a Project s Relevant Cash Flows 259 Measuring the Cash Floivs Generated by a Project 260 Estimating the Project s Initial Cash Outflow 261 Estimating the Project s Intermediate Cash Flows 262 Estimating the Project s Terminal Cash Flow 266 Should SMC Launch the New Product? 267 Sensitivity of the Project s NPV to Changes in the Lamp Price 26/ Sensitivity of NPV to Sales Erosion 269 Summary 270 Further Reading 270 Self-Test Problems 271 Review Problems 273 part iv Financing Decisions 277 chapter 9 Raising Capital and Valuing Securities 277 Estimating the Amount of Required External Funds 278 The Financial System: Its Structure and Functions 281 Direct Financing 282 Indirect or Intermediated Financing 282 Securities Markets 285 How Firms Issue Securities 288 Private Placement 289 Public Offerings 289 Debt Capital: Characteristics and Valuation 294 Borrowing through Bank Loans 294 Borrowing through Lease Agreements 295 Borrowing by Issuing Short-Term Securities 298 Borrowing by Issuing Corporate Bonds 298 Equity Capital: Characteristics and Valuation 308 The Valuation of Preferred Stocks 310 The Valuation of Common Stocks 310 Tracking Stock 312 Equity Warrants 312 Contingent Value Rights 312 313 xiv Finance For Executives Appendix 9.1 The Valuation Formula for the Constant Growth Dividend Model 314 Further Reading 315 Self-Test Problems 315 Review Problems 316 chapter 10 Estimating the Cost of Capital 321 Identifying Proxy or Pure-Play Firms 322 Estimating the Cost of Debt 323 Estimating the Cost of Equity Using the Dividend Discount Model 325 Estimating the Cost of Equity when Dividends Grow at a Constant Rate 326 Estimating the Cost of Equity: How Reliable Is the Dividend Discount Model? 326 Estimating the Cost of Equity Using the Capital Asset Pricing Model 327 Diversification Reduces Risk 327 Measuring Systematic Risk with the Beta Coefficient 330 The Effect of Borrowing on a Company s Stock Beta 333 The Capital Asset Pricing Model 334 Using the С АРМ to Estimate SMC s Cost of Equity 336 Estimating the Cost of Capital of a Firm 337 What Is the Firm s Cost of Capital? 337 The Firm s Target Capital Structure 338 The Firm s Costs of Debt and Equity 340 Summary of the Firm s WACC Calculations 341 Estimating the Cost of Capital of a Project 341 The Project s Risk Is Similar to the Risk of the Firm 341 The Project s Risk Is Different from the Risk of the Firm 343 Three Mistakes to Avoid when Estimating a Project s Cost of Capital 346 Summary 350 Further Reading 351 Self-Test Problems 351 Review Problems 352 chapter 11 Designing a Capital Structure 357 The Capital Structure Decision in a World without Taxes and Financial Distress Costs 358 Effects of Borrowing on the Firm s Profitability (No Taxes and No Financial Distress Costs) 358 Contents xv The Trade-Off between Profitability and Risk 361 Effect of Borrowing on the Value of the Firm s Assets and Its Share Price (No Taxes and No Financial Distress Costs) 363 Effect of Borrowing on the Firm s Cost of Capital (No Taxes and No Financial Distress Costs) 365 The Capital Structure Decision in a World with Corporate Income Taxes but without Financial Distress Costs 368 Effect of Borrowing on the Value of a Firm s Assets (with Corporate Income Taxes and No Financial Distress Costs) 370 Effect of Borrowing on the Firm s Market Value of Equity (with Corporate Income Taxes and No Financial Distress Costs) 372 Effect of Borrowing on the Firm s Share Price (with Corporate Income Taxes and No Financial Distress Costs) 372 Effect of Borrowing on the Cost of Capital (with Corporate Income Taxes and No Financial Distress Costs) 374 The Capital Structure Decision When Financial Distress Is Costly 376 Formulating a Capital Structure Policy 380 A Closer Look at the Trade-Off Model of Capital Structure 380 Factors Other Than Taxes That May Favor Borrowing 383 Factors Other Than Financial Distress Costs That May Discourage Borrowing 386 Is There a Preference for Retained Earnings? 388 Putting It All Together 389 Summary 392 Further Reading 393 Self-Test Problems 393 Review Problems 395 partv Business Decisions 397 chapter 12 Valuing and Acquiring a Business 397 Alternative Valuation Methods 398 Valuing a Firm s Equity Using Comparable Firms 399 Direct Estimation of a Firm s Equity Value Based on the Equity Value of Comparable Firms 402 Factors That Determine Earnings Multiples 404 Indirect Estimation of a Firm s Equity Value Based on the Enterprise Value of Comparable Firms 405 Valuing a Firm s Business Assets and Equity Using the Discounted Cash-Flow Approach 407 Estimating the DCF Value of a Firm s Business Assets (Its Enterprise Value) 407 Estimating the DCF Value of a Firm s Equity 411 xvi Finance For Executives Appendix 12. і Estimating OS Distributors Enterprise and Equity Values 411 Step 1: Estimation of the Cash Flow from Business Assets 412 Step 2: Estimation of the Weighted Average Cost of Capital 417 Step 3: Estimation of the DCF Value of Business Assets 418 Step 4: Estimation of the DCF Value of Equity 418 Comparison of DCF Valuation and Valuation by Comparables 418 Estimating the Acquisition Value of OS Distributors 419 Identifying the Potential Sources of Value Creation in an Acquisition 419 Why Conglomerate Mergers Are Unlikely to Create Lasting Value through Acquisitions 422 The Acquisition Value of OS Distributors Equity 425 Estimating the Leveraged Buyout Value of OS Distributors 428 Estimating the Leveraged Buyout Value of Business Assets 430 Will OS Distributors Be Able to Service Its Debt? 435 Summary 438 The Direct Discounted Cash-Flow Valuation of a Firm s Equity 441 Further Reading 442 Self-Test Problems 442 Review Problems 444 chapter із Managing Risk 449 What Is Risk? 450 Why Should Firms Manage Risk? 451 Risk Management Can Reduce Corporate Income Tax Payments 452 Risk Management Can Lower the Cost of Protection against Risk 452 Risk Management Can Lower Financial Distress Costs 452 Risk Management Can Provide Clearer Information to Investors about the Firm s Core Activities 452 Risk Management Can Lower Agency Costs 453 Corporate Risk Management 453 Risk Netting 454 Cost Savings 454 Risk Policy 454 Risk Learning 454 The Risk Management Process 455 Step 1: Risk Identification 456 Step 2: Risk Measurement 463 Step 3: Risk Prioritization 465 Step 4: Rtsk Policy 466 Step 5: Risk Monitoring 470 Contents xvii A Closer Look at Currency Risk 470 The Foreign-Exchange Market 471 Spoř Transactions versus Forward Contracts 472 Hedging Contractual Exposure to Currency Risk 472 Hedging with Forward Contracts 473 Hedging with Futures Contracts ATS Hedging with Option Contracts 478 Selecting a Hedging Technique 481 Hedging Long-Term Contractual Exposure to Currency Risk with Swaps 483 Summary 484 Further Reading 485 Self-Test Problems 485 Review Problems 487 chapter 14 Making International Business Decisions 491 The Firm s Risk Exposure from Foreign Operations 49У, Accounting, or Translation, Exposure 492 Economic Exposure 493 Country Risk 494 Factors Affecting Changes in Exchange Rates 495 How Differences in Inflation Rates Affect Exchange Rates: The Purchas¬ ing Power Parity Relation 495 The Relationship between Inflation Rates and Interest Rates: The Fisher Effect 496 How Differences in Interest Rates Affect Exchange Rates: The Interest- Rate Parity Relation 498 The Relation between Forward Rates and Future Spot Rates 498 Putting It All Together 499 Analyzing an International Investment Project 500 The Net Present Value Rule: A Brief Review 501 Surf and Zap Cross-Border Alternative Investment Projects 501 Managing Country Risk 508 Invest in Projects with Unique Features 509 Use Local Sourcing 509 Choose a Low-Risk Financial Strategy 509 Design a Remittance Strategy 509 Consider Buying Insurance against Country Risk 510 Summary 510 xviii Finance For Executives Appendix 14. і Appendix 14.2 Translating Financial Statements with the Monetary/ Nonmonetary Method and the Current Method 512 The Monetary/Nonmonetary Method 512 The Current Method 514 Which Method Is Better? 515 The Parity Relations 516 The Law of One Price 516 The Purchasing Power Parity Relation 517 The International Fisher Effect 518 The Interest-Rate Parity Relation 518 Strategy 1: Investment in U.S. Dollars 519 Strategy 2: Investment in Euros 519 Further Reading 520 Self-Test Problems 521 Review Problems 522 chapter 15 Managing for Value Creation 527 Measuring Value Creation 528 Estimating Market Value Added 529 Interpreting Market Value Added 531 A Look at the Evidence 533 Identifying the Drivers of Value Creation 535 Linking Value Creation to Operating Profitability, the Cost of Capital, and Growth Opportunities 536 Linking Value Creation to Its Fundamental Determinants 539 Linking Operating Performance and Remuneration to Value Creation 541 Mr. Thomas Hires a General Manager 541 Has the General Manager Achieved His Objectives? 542 Economic Profits versus Accounting Profits 544 Designing Compensation Plans That Induce Managers to Behave Like Owners 546 Linking the Capital Budgeting Process to Value Creation 547 The Present Value of an Investment s Future EVA Is Equal to Its MVA 547 Maximizing MVA Is the Same As Maximizing NPV 548 Putting It All Together: The Financial Strategy Matrix 550 The Business Is a Value Creator but Is Short of Cash 552 The Business Is a Value Creator with a Cash Surplus 552 The Business Is a Value Destroyer with a Cash Surplus 553 Contents xix Appendix і 5. і Appendix 15.2. The Business Is a Value Destroyer That Is Short of Cash Summary 553 553 Adjusting Book Values to Estimate the Amount of Invested Equity Capital and Operating Profit 555 Adjusting the Book Value of Equity Capital 555 Adjusting Earnings Before Interest and Tax 557 Estimating Market Value Added (MVA) when Future Cash Flows Are Expected to Grow at a Constant Rate in Perpetuity 558 Further Reading 559 Self-Test Problems 560 Review Problems 562 Answers to Self-Test Problems 569 Glossary 615 Index 633
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spellingShingle	Hawawini, Gabriel A. 1947- Finance for executives managing for value creation Unternehmen Corporations Finance Business enterprises Finance Managerial accounting Chief financial officers Wertorientiertes Management (DE-588)4776793-5 gnd Finanzierung (DE-588)4017182-6 gnd
subject_GND	(DE-588)4776793-5 (DE-588)4017182-6 (DE-588)4006432-3
title	Finance for executives managing for value creation
title_auth	Finance for executives managing for value creation
title_exact_search	Finance for executives managing for value creation
title_full	Finance for executives managing for value creation Gabriel Hawawini, Claude Viallet
title_fullStr	Finance for executives managing for value creation Gabriel Hawawini, Claude Viallet
title_full_unstemmed	Finance for executives managing for value creation Gabriel Hawawini, Claude Viallet
title_short	Finance for executives
title_sort	finance for executives managing for value creation
title_sub	managing for value creation
topic	Unternehmen Corporations Finance Business enterprises Finance Managerial accounting Chief financial officers Wertorientiertes Management (DE-588)4776793-5 gnd Finanzierung (DE-588)4017182-6 gnd
topic_facet	Unternehmen Corporations Finance Business enterprises Finance Managerial accounting Chief financial officers Wertorientiertes Management Finanzierung Bibliografie
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