TAILIEUCHUNG - THE VEST POCKETGUIDE TOINFORMATION TECHNOLOGY 2nd phần 6

Việc xem xét quan trọng nhất trong việc lựa chọn một modem là tốc độ của nó, hay tốc độ truyền. Bạn nên chọn một modem với một tốc độ tối thiểu là bit mỗi giây (bps). Một modem tốc độ cao tương thích với các modem tốc độ thấp hơn. | Planning and Forecasting 169 by the motives. The idea is to determine which method best produces the results. The following are required o Cost of the asset o Estimation of the asset s postuseful life salvage value o IRS guidelines on the asset s useful life found in IRS publication number 534 o IRS guidelines on MACRS The spreadsheet is used to compute projections for certain elements of the income statement and income tax return. Based on these projections the appropriate depreciation method can be determined. The projections should include o Depreciation expense o Income before taxes o Income tax o Net income PLANNING AND FORECASTING Once you enter the realm of the future for the business through forecasting and planning the power of a spreadsheet or integrated program can really pay off. Performing repeated what-if calculations is the essence of forecasting and the electronic worksheet s specialty. Possible planning and forecasting questions include o What will the projected profit and cash flows be based on current operational plans o If the financial manager proceeds with present plans how will it affect the company s current and fixed assets o What levels of expenditures are needed to increase current and fixed assets o What will be the additional cash requirements of the business if present plans are followed o What is the break-even point o In what areas is the firm strong and how can such strengths be maximized o Where is the company weak and what can be done to improve o What are what-if scenarios and their impact on profit break-even point cash flow assets required return on assets funding required working capital etc. In performing ratio analysis you scrutinize historical data to gain insight on things that have already occurred. In forecasting and planning however you are creating a picture of future events if present plans are followed you predict how future financial statements will appear. 170 Financial Management Information Systems Packages .

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