Page 239 - Finance for Non-Financial Managers

SicilianoIndex.qxd 2/10/2003 9:51 AM Page 220
Index
220
Time management, 123–126
Tour bus industry example, 151
Valuation, 199–200
Toy industry collection cycle, 35 V
Variable costs, 128–130
Trackable goals, 146–147 Variance analysis, 134–136,
Trade credit, 175 167–171
Trailing indicators, 84 Venture capitalists, 198–202
Transactions Vice president for finance, 5
Accounting Department role in Videotape recording, as financial
tracking, 6–7 activity analogy, 16–19
accrual basis accounting, 26–27 Vision, in business plans,
profits versus cash flow in, 143–144, 150
76–81
timing for income statement, W
51–54 Wages, accrued, 43–44
Treasurers, 5 Wholesalers, cash flows for, 77
Trend reporting, 115–119 Work experience, 2–3
Trustworthiness of plans, Working capital
147–148 defined, 42
U needs of fast-growing compa-
nies, 73
Uncontrollable costs, 131–132
Unit costs, 133–136 short-term debt for, 175–181
Work in process, 37
Usage variances, 135–136