Part 2: 戦略的財務管理

Section E 投資意思決定

Part 2 Section E.1. Capital Budgeting Process 資本予算プロセス

Capital Budgeting Process Overview 資本予算プロセス概要 the Net Present Value Methodthe Internal Rate of Return Methodthe Payb...
Section D リスクマネジメント

Part 2 Section D.1.1. Risk and Risk Management リスクとリスクマネジメント

リスクの定義 A risk is any event or action that can keep an organization from achieving its objectives.The SMA Enterprise ...
Section C 意思決定分析

Part 2 Section C.1. Cost-Volume-Profit Analysis CVP分析

The Decision-Making Process 意思決定プロセス ●マネージャーが意思決定に直面するシーン PricingAlternative manufacturing optionsResearch and de...
Section B 企業財務

Part 2 Section B.1. Risk and Return リスクとリターン

Risk リスク Interest Rate Risk (price risk)Reinvestment Rate RiskPurchasing Power RiskLiquidity Risk (Marketability Ris...
Section F 倫理

Part 2 Section F.2. Ethics Considerations for management accounting and financial management professionals 管理会計と財務管理における職業倫理

IMA Statement of Ethical Professional Practice Principles IMA's overarching ethical principles include: Honesty, ...
Section A 財務諸表分析

Part 2 Section A.2. Financial ratios 財務比率

Financial Ratio Analysis 財務比率分析 Liquidity 流動性 \( \displaystyle \bf Current~ratio = \frac{current~assets}{current~...