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INTRODUCTION AND OUTLINE 69.1.1 Needs of Owners, Investors, and Lenders 69. 1 .2 Needs of Top Managers 69.1.3 Needs of Middle Managers of Line Functions 69. 1 .4 Needs of Staff Groups (Product Planners, Engineers, Market Researchers) 69. 1 .5 Needs of Accountants AFINANCIALMODEL BALANCESHEET 69.3.1 Current Assets 69.3.2 Current Liabilities 69.3.3 Accrual Accounting 69.3.4 Interest-Bearing Current Liabilities 69.3.5 Net Working Capital 69.3.6 Current Ratio 69.3.7 Fixed Assets 69.3.8 Total Capital 69.3.9 Second Year Comparison . | CHAPTER 69 FINANCE AND THE ENGINEERING FUNCTION William Brett New York New York 69.1 INTRODUCTION AND 69.4 PROFIT AND LOSS OUTLINE 2097 STATEMENT 2105 69.1.1 Needs of Owners 69.4.1 Financial Ratios 2105 Investors and Lenders 2098 69.1.2 Needs of Top Managers 2098 69.5 CASH FLOW OR SOURCE 69.1.3 Needs of Middle AND APPLICATION OF Managers of Line FUNDS 2107 Functions 2098 69.5.1 Accelerated Depreciation 2108 69.1.4 Needs of Staff Groups Product Planners 69.6 EVALUATING RESULTS AND Engineers Market TAKING ACTION 2111 Researchers 2099 69.6.1 Comparing Current Results 69.1.5 Needs of Accountants 2099 with Budgets and Forecasts 2111 69.2 A FINANCIAL MODEL 2100 69.6.2 Identifying Problems and Solutions 2113 69.3 BALANCE SHEET 2100 69.6.3 Initiating Action 2114 69.3.1 Current Assets 2102 69.3.2 Current Liabilities 2102 69.7 FINANCIAL TOOLS FOR 69.3.3 Accrual Accounting 2102 THE INDEPENDENT 69.3.4 Interest-Bearing Current PROFESSIONAL ENGINEER 2114 Liabilities 2102 69.7.1 Simple Record-Keeping 2116 69.3.5 Net Working Capital 2103 69.7.2 Getting the System 69.3.6 Current Ratio 2103 Started 2116 69.3.7 Fixed Assets 2103 69.7.3 Operating the System 2116 69.3.8 Total Capital 2104 69.3.9 Second Year Comparison 2104 69.8 CONCLUSIONS 2116 69.1 INTRODUCTION AND OUTLINE Finance is fundamental accounting is merely the set of procedures techniques and reports that make possible the effective execution of the finance function. Harold Geneen the legendary chairman of International Telephone and Telegraph included in his Sayings of Chairman Hal The worst thing a manager can do is run out of money. He meant it The corporate function of Finance is that function which makes the decisions or rather provides the recommendations to top management who really make the decisions that prevent the enterprise from running out of money. Accounting gathers organizes and disseminates information that make it possible to make these decisions accurately and timely. In modem business .
