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Strategic Finance - Book Reference

Sl no.Strategic FinancePg no.
Unit 1:-Capital Structuring
1meaning of capital structuring2
3equity debt2
4relation between capital structure and profitability2
5optimal capital structure3
6capital structure theories4
7basic assumptions4
8net income approach- NI4
9average cost of capital4
10increase in value6
11decrease in value6
12net operating income approach-NOI7
13value of the firm7
14cost of debt7
15explicit cost7
16implicit cost8
17optimal capital structure9
18Modigliani- Miller Theorem10
19arbitrage process11
20shortcoming of the Modigliani and miller theorem16
21corporate taxes16
22personal taxes16
23noninterest committed tax advantage17
24bankruptcy costs17
25agency cost17
26asymmetric information cost17
27transaction cost18
28influence of the capital structure on the market of the value of the firm18
29traditional or intermediate approach19
30other approaches22
31free cash flow theory22
32pecking order theory23
33stakeholder theory24
35capital structure25
39financial decision25
43market value26
45cash flow26
Unit 2:-Dividend Theories
1issues in dividend policy30
2dividend & capital gains30
3low payout policy30
4high payout policy30
5dividend relevance :Walter's model31
6internal financing31
7constant return and cost of capital31
8100 percent payout or retention31
9constant EPS and DIV32
10infinite time32
11growth firms32
12normal firms33
13declining firms33
14criticism of Walter's model33
15dividend relevance : Gordon's Model33
16dividend irrelelvance:MM Hypothesis35
17Bird in Hand theory37
18Smoothing theory39
19Tax differential theory40
20Residual theory40
21span of control theory40
22investor rationality theory41
23types of dividend policy41
24constant payout policy41
25regular and stable dividend payment policy41
26multiple increase in dividend42
27regular and extra dividend42
28dividend payment procedure42
Unit 3:-Restructuring through
1share repurchase48
2suitability and rationale48
3FEI survey of reasons of share repurchase49
4reduced dilution51
5methods of buyback52
6repurchase tender offers52
7open market purchases52
8privately negotiated repurchases52
9forward contracts to buy equity53
10open market versus tender offer share repurchase53
11explaining repurchases54
12legal provisions55
13section 77A, 77B,77AA55
14section 100-104 of the company's act55
15company shall buyback its shares through stock exchange55
16buy back through building57
17stock repurchase model58
18theories behind share repurchase60
19dividend on personal taxation hypothesis60
20leverage hypothesis60
21information or signaling hypothesis60
22wealth transfer among shareholders61
23defense against put side takeovers61
24live example62
25capital asset pricing model-CAPM65
26risk less return65
28risk premium65
29market portfolio65
30expected security return65
31binomial option pricing model65
32black -scholes formula65
33assumptions of CAPM66
34rationale of CAPM66
35Harry Markowitz67
36residual risk or alpha66
37implication of CAPM68
38Limitations of CAPM69
39testing CAPM69
40stability of BETA70
Unit 4:- Mergers and Acquisition
4form of mergers77
5horizontal mergers77
6vertical mergers78
7conglomerate mergers78
8financial conglomerate79
9managerial conglomerate79
10concentric companies79
12friendly take over80
13hostile takeover80
14motives and benefits of merger80
15accelerated growth81
16enhanced profitability82
17economies of scale82
18operating economies82
20diversification of risk82
21reduction of tax liability83
22financial benefits85
23financial constraints85
24surplus cash85
25theory of mergers86
26differential efficiency and financial synergy86
27differential efficiency86
28financial synergy87
29operating synergy and pure diversification :theory of mergers87
30operating synergy 87
31pure diversification88
33owner mangers89
36financial and tax benefits89
37analysis of mergers and acquisition89
39search and screening90
40financial evaluation90
41value create b mergers90
42costs and benefits of merger91
44financial framework93
45determining the firm's value93
46book value94
47appraisal value94
48market value95
49DCF valuation of the mergers95
50earnings per share96
51calculation of exchange ratio98
52financing techniques in merger100
53ordinary share financing100
54pre-merger post merger101
55debt and preference share financing103
56deferred payment plan104
57tender offer106
58merger as a capital budgeting decision106
59frame work for evaluating acquisition107
60regulations of take overs/mergers/aquisitionms in India109
61interest of small shareholders110
62realization of economic gains110
63no under concentration of market powers110
64financial support110
65SEBi guidelines111
66Anti takeover defense in India112
67make preferable allotments112
68effect creeping enhancement112
69amalgamate group companies112
70sell the crown jewels112
71search for a white knight112
Unit 5:- Activity based costing-1
1purpose 118
2why ABC118
3what is ABC119
4disadvantage of traditional accounting methods121
5organization element accounting121
6budgetary accounting122
7traditional cost accounting122
8comparative example122
9managerial analysis123
10additional information123
11purchasing department123
12traditional cost accounting123
13activity based accounting124
14total cost per unit output124
15results of decision124
16alternative decision125
17activity based review125
18what does ABC provide to the decision maker126
19process decision126
20decision point127
21what can ABC do128
22understanding the value chain129
23performance measure129
24output measure129
25cost objects129
26bill of activities129
27value added and non value added activities130
28total cost of activity130
29cost driver130
30elapsed time130
31cycle time130
32total cost of the process130
33cost of a single iteration130
34cost of the output130
35identification of change opportunities131
36significant cost consumption131
37significant time use131
38evaluation of change alternative131
39cost comparison131
40time comparison131
41costing for raw materials,products,services131
Unit 6:-Activity based costing-2
1how is ABC done138
2feasibility and review138
3strategic analysis138
4value chain analysis138
5process analysis138
6analyse activities138
7the activity market138
8the activity 139
13developing the activity model139
14the scope of the activity market140
15total quality management / total quality leadership140
16gather costs-cost objects and bills of the activity142
17total cost for a cost object142
18scope of the cost data143
20credibility of the cost data143
22prior organizational changes144
23similar accounting procedures\144
25accounting records145
26organizational accounting145
27budgetary accounting145
28cost accounting146
29budgetary control146
30miscellaneous records and reports146
33salaries and hourly wages147
34pa increases147
35fringe benefits147
39rental equipment148
40direct materials148
42overhead expenses149
43tracing costs to activities149
44general data flow150
45phase 1: identify organization costs150
46phase 2:-distribute organizational costs to the organization structure150
47phase 3: identify categories of organizational elements150
51phase 4: select the appropriate level of the representative costs151
52direct costs incremental costs152
53full costs152
54phase 5:redistribute organization costs to operational elements152
55phase 6: allocate final distribution costs to the activity model153
56establish output measures153
57creating the output measure154
58analyse activity output and performance154
59select the output measure154
60determine the activity output costs per unit of output155
61determine the time requirements155
62document the output measure155
63analyse costs and activity classification156
64tools for review process157
65pareto analysis157
66activity costs157
68best practices158
69value added analysis158
70comparative analysis159
71cost benefit analysis160
72economic analysis160
73functional economic analysis-FEA160
74determination of wastage161
75bottom line161
78activity accounting162
Unit 7:-Working Capital
1factors influencing working capital requirements168
2nature of business168
3seasonality of operations169
4production policy169
5market conditions169
6conditions of supply169
7need for working capital169
8working capital operating cycle170
9two major concepts of working capital170
10net working capital170
11importance of working capital management170
12optimal level of current asset171
13flexible or conservative policy171
14conservative approach172
15aggressive approach172
16restrictive or aggressive policy173
17matching approach173
18hedging maturity matching approach174
19permanent working capital174
20temporary working capital174
21strategies available to a firm for financing its capital requirement175
22spontaneous financing176
23accounts payable176
24notes payable176
25advantages of trade credit177
26ready availability177
27no restriction177
28no lead time177
30accrued expenses177
31concept of float180
32accelerate cash collections180
33delay cash payments181
34negotiated financing182
35unsecured sources182
36commercial paper182
38unsecured bank loan183
40secured loans185
41inter-corporate deposit185
42bank credit185
43amount of assistance185
46cash credit186
47bills purchased/discounted186
48working capital term loans186
49banker's acceptance187
54accounts recievable backed loans loans188
55quality of receivables188
56size of receivables188
57inventory backed-loans189
58floating lien189
59chattel mortgage189
60trust receipt189
61terminal warehouse receipt189
62field warehouse receipt190
63export financing190
65current providers190
66British American forfaiting company191
68bank finance191
69commercial paper192
70short term privately placed debenture192
71bill discounting192
76creditworthiness of the issue or the corporate193
77amount of funds required193
78urgency of funds required193
79expected cash inflows193
80period for which funds are required193
81availability of funds in the market193
82RBI regulation and general government policy193
Unit 8:-Accounting standards-1
4classification of investment199
5cost of investment200
6carrying amount of investment201
7current investment201
8carrying amount of investment202
9long-term investment202
10disposal of investment202
11reclassification of investment203
13effective date204
14statement of accounting standards AS23]204
15objective scope205
18consolidated financial statement206
20accounting for investment equity method207
21application of the equity method208
24investment account209
25profit and loss account209
26accounting standard 19 for leases212
27useful life214
28guaranteed residual214
29unguaranteed residual value214
30gross investment214
31unearned finance income214
32net investment214
33interest rate214
34classification of leases215
35leases in the financial statement of leases216
36finance leases216
37operating leases217
38leases in the financial statement of lessors217
39finance lease217
40operating leases222
41sale and leaseback transactions223
Unit 9:-accounting standards-ii
1accounting standards for valuation of investors228
5measurement of inventories228
6cost of inventories228
7costs of purchase229
8costs of conversion229
9other costs230
10exclusion from the cost of inventories230
11cost formula230
12techniques for the measurement of cost231
13net reliable value231
15accounting standards AS17 for segment reporting233
16meaning and objective233
17objective 234
20reportable segment235
21enterprise revenue235
22segment review235
23segment revenue236
24segment expense236
25segment expense236
26identifying reportable segments:primary and secondary segment reporting formats239
27business and geographical segments240
28reportable segments240
29identifying reportable segments : segment accounting policies241
30primary reporting format242
31secondary segment information244
32other disclosure245
33extraordinary items AS5247
34accounting standards for depreciation accounting248
35depreciation is loss of value of an asset248
36definition 249
Unit 10:-human Resource Accounting
1HRA scenario260
2on balance sheet261
3the deterrents262
4the challenge262
5defining human resource accounting263
6man unanswered questions263
7the policy dimension264
8conceptual frame264
9training and selection cost analysis266
11treatment from a financial accounting perspective267
12treatment from a managerial accounting perspective268
13historical costs268
14substitution costs268
15opportunity cost269
16exit cost analysis269
18treatment 269
19human resource accounting271
20investors in people272
21ownership and employer-employee relationship273
22accounting for employees273
23human asset accounting274
24beyond the wages bill274
25employees as balance sheet275
26performance ratios/indicators for HRM276
27staffing performance indicators276
29sales per employee276
30recovery rate276
31utilization %277
33profit per head277
34compensation per Re.profit277
35are we getting VFM from personnel/HRM services277
36personnel services expenses278
37personnel services headcount-PSH278
38personnel service cost %-PSC278

1 comment:

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