tailieunhanh - Ebook Construction accounting and financial management (2nd edition): Part 2

(BQ) Part 2 book "Construction accounting and financial management" has contents: Cash flows for construction projects, projecting income taxes, time value of money, financing a company’s financial needs, tools for making financial decisions, income taxes and financial decisions,.and other contents. | PART IV Managing Cash Flows In this section we look at how to manage the company’s cash flows and how to evaluate different sources of funding its cash needs. This section includes the following chapters: ❑ ❑ ❑ ❑ ❑ Chapter 12: Cash Flows for Construction Projects Chapter 13: Projecting Income Taxes Chapter 14: Cash Flows for Construction Companies Chapter 15: Time Value of Money Chapter 16: Finaning a Company’s Financial Needs 257 This page intentionally left blank CHAPTER 12 Cash Flows for Construction Projects In this chapter you learn to develop a cash-flow projection for a construction project from both the perspective of a construction company that is receiving progress payments or draws from the project’s owner and from the perspective of a construction company that receives a single payment when the project is sold—such as is the case with many homebuilders. For companies in either of these situations, the company must pay for some or all of the construction costs—especially labor—from the company’s funds before being reimbursed for these costs. To cover these costs the company needs cash. Because inadequate funding on the part of the construction company can spell doom to a construction project as well as to all of the companies involved, it is important that managers accurately project both the amount and timing of the cash required by a construction project. An understanding of the cash flow for a construction project is a prerequisite to preparing a cash flow for an entire construction company, which is discussed in Chapter 14. There are two primary threats to a construction company’s financial future. The first threat is a lack of profitability. The second threat is insufficient cash. Insufficient cash is where the company lacks sufficient funds to pay the bills that are due. A company may be profitable and still fail because it lacks sufficient cash. In this chapter we look at the cash needed to construct individual projects. The cash .

• Kế toán - Kiểm toán
• Construction accounting
• Financial management
• Construction projects
• Projecting income taxes
• Time value of money
• A company’s financial needs
• Making financial decisions
• Financial decisions
• Financial statements
• More construction accounting
• Accounting transactions
• Construction accounting systems
• Managing costs
• Financial statement
• Construction financial management
• Summary of Doctoral thesis
• Summary of Doctoral thesis in Economics
• Managment accounting
• Accounting of road
• Bridge engineering construction cost
• Civil engineering construction corporation
• Finance accounting and Auditing
• Vietnamese construction enterprises
• Vietnamese construction industry
• Vietnamese construction firms
• Quality of construction works
• Percentage of handover on time
• Summary of Doctor of Accounting thesis
• Summary of Doctor thesis
• Quality of accounting information systems
• accounting information systems
• transport construction enterprises
• Abstract summary thesis
• Completing accounting
• Completing accounting of cost
• Price management
• Irrigation construction companies
• Irrigation construction companies in Vietnam
• Accounting Standard
• Tiêu chuẩn kế toán
• Chuẩn mực kế toán
• Accounting policies
• Accounting Standards Interpretations
• Construction Contracts
• Doctoral thesis summary
• Organizing management accounting information system
• Strengthen management
• Construction costs
• Construction costs in the enterprises
• Organizing management accounting
• Abstract of PhD thesis in Economics
• Improvement of accounting information systems operated
• Accounting information systems operated
• Construction joint stock companies
• Evaluate accounting information systems
• Cash flows for construction companies
• Tools for making financial decisions
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• International Accounting Standard 11
• Borrowing costs
• Presentation of financial statements
• Summary of the thesis
• Summary of the thesis Accounting
• Accounting information
• Competitive advantages
• Stock market of Vietnam
• Listed companies in the construction
• Cost management accounting
• Construction ceramic companies
• Encouraging employees
• Summary of the Doctoral thesis
• Listed construction enterprises
• Vietnamese stock exchange
• Summary of the doctor of economics’ dissertation
• The doctor of economics’ dissertation
• Completing the organization of accounting work
• Construction enterprises of Song Da Corporation
• Song Da Corporation
• Information needs
• Management accounting
• Construction enterprises
• Economic information requirements
• Performance in COE
• Financial accounting
• Accounting reporting
• Financial reporting
• Company accounts
• Intangible assets
• Earnings per share
• Financial ratio analysis
• International edition
• The date of acquisition
• Accounting for associated companies
• Consolidated balance sheets after
• Summary of PhD thesis
• Summary of PhD thesis Accounting
• Financial Structure
• Business Performance
• Internal control
• Listed construction companies
• Committee of Sponsoring Organizations (COSO)
• Quality of Internal Control (ICQ)
• Information and Communication (IC)
• Debt to equity ratio
• Return on assets (ROA)
• Return on equity (ROE)
• Shareholder’s equity
• Cost management
• Revenue management
• Sustainable development
• Typical construction material company
• Controlling inflation
• Analytical analysis
• Corporate governance
• Ethics for accountants
• Social reporting