Cost of Capital Revisited
- Twenty-Fifth Anniversary of the Contemporary Accounting Research Conference Issue. Salterio, Steven // Contemporary Accounting Research;Winter2011, Vol. 28 Issue 4, p1082
The article presents an introduction to content in the current issue including papers about developing a proxy for the cost of capital, and management accounting.
- IFAC exposure draft on cost of capital. // Accountancy;Apr90, Vol. 105 Issue 1160, p46
Reports on the Financial and Management Accounting Committee's issuance of an exposure draft on international management accounting practice on cost of capital. Title of the draft; Importance of calculating the cost of capital; Guidelines on ways to determine the cost of different types of capital.
- The outsiders. Herzlinger, Regina // Management Accounting: Magazine for Chartered Management Account;Jun2000, Vol. 78 Issue 6, p34
Reports on impact of management accountants on non-profit and government organizations. Reason for requiring the assistance of management accountants; Statistics on voter turnout in the United States; Details on `Four by Four Report,' served as an accountability instrument.
- More charity, less faith. Croft, Nick // Financial Management;Mar2003, p31
Focuses on the lack of accountability and control of the voluntary sector in providing public healthcare services in Great Britain. Absence of conducting a financial audit by the funding authority; Assessment of the accountability in public services; Lack of efficiency in managing charitable...
- The green bottom line. Bennett, Martin; James, Peter // Management Accounting: Magazine for Chartered Management Account;Nov98, Vol. 76 Issue 10, p20
Focuses on management accounting for environmental improvement and business benefit. Pressures on business for environmental action; Main areas to prioritize where business and environmental benefits can be achieved; Benefits of capital-expenditure decision processes.
- Cost Swaps And Risk: An Analysis Of The Effect Of Cost Swaps On Degree Of Operating Leverage And Break-Even Points. Howard, Bruce // Journal of Applied Business Research;Spring2000, Vol. 16 Issue 2, p25
Financial institutions have, for a long time, used interest rate swaps to address risk in managing assets and liabilities. Variable interest streams can be "swapped" for fixed payment streams (or visa versa) to either increase or decrease the sensitivity of the financial institution's profits to...
- Ordre des C.M.A. signs agreement with TDC. // CMA Magazine;Feb95, Vol. 69 Issue 1, p38
Reports on the agreement of the Ordre des comptables en management accredite du Quebec (CMA) to provide continuing education programs in management accounting for Training and Development Canada (TDC). Officers involved in the signing of the agreement; Initial course content of the sessions;...
- MEMBERS IN PRACTICE CONFERENCE 2005. // Financial Management;Apr2005, p53
Highlights the Members in Practice conference entitled "Practice Makes Perfect" at the Heythrop Park in Oxford, England.
- Bisognano: New Designs Needed to Provide Better Care at Lower Cost. // hfm (Healthcare Financial Management);Aug2011, Vol. 65 Issue 8, p21
The article focuses on the statement of Maureen Bisognano, president and chief executive officer (CEO) for the Institute for Healthcare Improvement (IHI), that around 3% of operating budget for every hospital has been wasted. She points out that the time has come to move away and consider new...