Understanding simple interest
Real (effective) interest rate
The cost of credit: annual percentage rate
Promissory notes and bank discounts
Receivables and inventory financing
Estimating the cost of debt and equity financing
Establishing a budgeting system for profit planning
What is the cost structure?
Using budgeting to control cash
Forecasting cash collections
Projecting financing needs
Decomposition of time series
Measuring accuracy of forecasts
Cost of prediction errors
Using a lockbox to get money sooner
Putting excess cash to work
What is the equivalent tax yield?
Determining the optimal cash
Cash flow from operations
Accounts receivable ratios
Managing accounts receivable
How much to order (economic order quantity) and when to order (reorder point)
Calculating quantity discounts (EOQ with quantity discounts)
Determining production run size
Allowing for safety stock
Calculating inventory dollar burden
Using the ABC system for inventory control
How good is the merchandise?
Factoring in trade discounts
Calculating cash discounts
Single equivalent discount and chain discount
Cost-volume-profit analysis
Contribution margin analysis
How does product demand react to a price change?
Figuring the risk-return trade-off
How many years does it take to get your money back (payback period)?
How do you calculate future values? How money grows?
Determining annual deposits (sinking funds)
Determining the number of periods required
How to calculate after-tax cash flows
What is present value? How much is money worth now?
Calculating loan payments
Ranking proposals and projects
Determining internal rate of return (time-adjusted rate of return)
How are your assets operating?
Repairs and maintenance ratios
Maintenance and repair index
Direst costs-to-sales ratios
Profit and loss statement
Ratios, proportions, and percentages
Comparing accounts over the years (horizontal analysis)
Comparing accounts within the current year
Are your defensive assets sufficient?
Assessing asset utilization (turnover)
Noncurrent assets to noncurrent liabilities
How much debt do you have, and can you pay it?
What obligations are pressing?
Ratios of off-balance-sheet assets and liabilities
Can you cover interest payments?
Is your funds flow adequate?
Discretionary cost ratios
"Z-score" model: forecasting business failure
Choosing profitability goals
Simple (accounting) rate of return
Variance between actual sales and budgeted sales
Variance between actual costs and budgeted costs
Incremental cost and incremental revenue
Averages (means): simple and weighted
Expected value and standard deviation
Determining how much insurance is needed
Factoring in coinsurance and copayment
Evaluating insurance risk
Estimating the value of a claim
Permutations and combinations
Sizing up human resource needs
Calculating the cost of a fringe benefits program
Determining profit-sharing bonus
Determining how much your business is worth
