{"product_id":"the-complete-cfo-handbook-isbn-9780470099261","title":"The Complete CFO Handbook","description":"This must-have reference covers all of the major areas of cost accounting and analysis including product costing, relevant costs, cost-volume analysis, performance evaluation, transfer pricing, and capital budgeting.  \u003cul\u003e \u003cli\u003eIncludes methods of reorganizing, classifying, allocating, aggregating, and reporting actual costs and comparing them with standard costs.\u003c\/li\u003e \u003cli\u003eEquips experienced cost accountants with a reference tool and students with a thorough textbook.\u003c\/li\u003e \u003cli\u003eProvides numerous examples, succinct language, chapter review, glossary, and appendices.\u003c\/li\u003e \u003cli\u003eIncludes an abundance of exercises, many of which are based on exam questions from the CPA and CMA exams.\u003c\/li\u003e \u003c\/ul\u003e  \u003cp\u003ePreface xv\u003c\/p\u003e \u003cp\u003eAbout the Authors xix\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eThe Changing Role of the CFO: From Accounting to Accountable 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSOX Act of 2002 and the CFO 2\u003c\/p\u003e \u003cp\u003eExpanded Responsibilities of the CFO 6\u003c\/p\u003e \u003cp\u003eOur Agenda 14\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart One\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eFunding 15\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 2\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCapital Structure Decisions 17\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDebt versus Equity 18\u003c\/p\u003e \u003cp\u003eConcept of Leverage 21\u003c\/p\u003e \u003cp\u003eCapital Structure and Financial Leverage 25\u003c\/p\u003e \u003cp\u003eFinancial Leverage and Risk 29\u003c\/p\u003e \u003cp\u003eCapital Structure and Taxes 31\u003c\/p\u003e \u003cp\u003eCapital Structure and Financial Distress 37\u003c\/p\u003e \u003cp\u003eCost of Capital 41\u003c\/p\u003e \u003cp\u003eAgency Relationship 43\u003c\/p\u003e \u003cp\u003eOptimal Capital Structure: Theory and Practice 47\u003c\/p\u003e \u003cp\u003eA Capital Structure Prescription 51\u003c\/p\u003e \u003cp\u003eBottom Line 52\u003c\/p\u003e \u003cp\u003eAppendix: Capital Structure Theory—The Modigliani-Miller Theory and Beyond 53\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eTypes of Debt Financing 63\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGeneral Features of Debt Obligations 64\u003c\/p\u003e \u003cp\u003eTerm Loans 65\u003c\/p\u003e \u003cp\u003eSyndicated Bank Loans 69\u003c\/p\u003e \u003cp\u003eNotes and Bonds 71\u003c\/p\u003e \u003cp\u003eShort-Term Financing 86\u003c\/p\u003e \u003cp\u003eOff-Balance-Sheet Financing 93\u003c\/p\u003e \u003cp\u003eBottom Line 95\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 4\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eEquity Funding 99\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCommon Stock 100\u003c\/p\u003e \u003cp\u003ePreferred Stock 115\u003c\/p\u003e \u003cp\u003eBottom Line 121\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 5\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eStructured Financing: Asset Securitization and Structured Notes 123\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAsset Securitization 124\u003c\/p\u003e \u003cp\u003eStructured Notes 139\u003c\/p\u003e \u003cp\u003eBottom Line 149\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Two\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eStrategy, Taxes, and Risk Management 151\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 6\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eStrategy and Financial Planning 153\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eStrategy and Value 155\u003c\/p\u003e \u003cp\u003eFinancial Planning and Budgeting 158\u003c\/p\u003e \u003cp\u003eImportance of Financial Planning 158\u003c\/p\u003e \u003cp\u003eBudgeting Process 160\u003c\/p\u003e \u003cp\u003eSales Forecasting 161\u003c\/p\u003e \u003cp\u003eSeasonal Considerations 163\u003c\/p\u003e \u003cp\u003eBudgeting 165\u003c\/p\u003e \u003cp\u003ePro Forma Financial Statements 172\u003c\/p\u003e \u003cp\u003eLong-Term Financial Planning 179\u003c\/p\u003e \u003cp\u003eFinancial Modeling 179\u003c\/p\u003e \u003cp\u003ePerformance Evaluation 183\u003c\/p\u003e \u003cp\u003eStrategy and Value Creation 191\u003c\/p\u003e \u003cp\u003eBottom Line 195\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 7\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eBasics of Corporate Taxes and Tax Risk Management 197\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTax Management 199\u003c\/p\u003e \u003cp\u003eTax Risk 200\u003c\/p\u003e \u003cp\u003eU.S. Tax Law and Taxation of Corporations 205\u003c\/p\u003e \u003cp\u003eState and Local Taxes 218\u003c\/p\u003e \u003cp\u003eNon-U.S. Taxes 218\u003c\/p\u003e \u003cp\u003eBottom Line 224\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 8\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCorporate Risk Management 227\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRisk Defined 228\u003c\/p\u003e \u003cp\u003eEnterprise Risk Management 230\u003c\/p\u003e \u003cp\u003eManaging Risks 235\u003c\/p\u003e \u003cp\u003eRisk Transfer 237\u003c\/p\u003e \u003cp\u003eBottom Line 255\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Three\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePerformance Evaluation 259\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 9\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eFinancial Ratio Analysis 261\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRatios and Their Classification 262\u003c\/p\u003e \u003cp\u003eReturn-on-Investment Ratios 264\u003c\/p\u003e \u003cp\u003eLiquidity 271\u003c\/p\u003e \u003cp\u003eProfitability Ratios 279\u003c\/p\u003e \u003cp\u003eActivity Ratios 282\u003c\/p\u003e \u003cp\u003eFinancial Leverage Ratios 284\u003c\/p\u003e \u003cp\u003eCommon-Size Analysis 289\u003c\/p\u003e \u003cp\u003eUsing Financial Ratio Analysis 290\u003c\/p\u003e \u003cp\u003eIllustration: Pfizer, Inc., 1990–2005 292\u003c\/p\u003e \u003cp\u003eBottom Line 307\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 10\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCash Flow Analysis 309\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDifficulties with Measuring Cash Flow 309\u003c\/p\u003e \u003cp\u003eCash Flows and the Statement of Cash Flows 311\u003c\/p\u003e \u003cp\u003eFree Cash Flow 316\u003c\/p\u003e \u003cp\u003eCalculating Free Cash Flow 318\u003c\/p\u003e \u003cp\u003eNet Free Cash Flow 320\u003c\/p\u003e \u003cp\u003eUsefulness of Cash Flows in Financial Analysis 322\u003c\/p\u003e \u003cp\u003eBottom Line 327\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 11\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eDecentralized Operations and Responsibility Accounting 329\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOrganization Structures and Concepts 330\u003c\/p\u003e \u003cp\u003eExamples of Types of Organization Structure and Resposibility Reporting 331\u003c\/p\u003e \u003cp\u003eDecentralization Problems 337\u003c\/p\u003e \u003cp\u003eResponsibility Accounting 338\u003c\/p\u003e \u003cp\u003eControllable Costs 345\u003c\/p\u003e \u003cp\u003eCosts of Service Departments 346\u003c\/p\u003e \u003cp\u003eExecutive Incentive Compensation Plans and Dysfunctional Decision Making 347\u003c\/p\u003e \u003cp\u003eBottom Line 351\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 12\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eResponsibility Center Performance Evaluation 353\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBasis for Comparison 354\u003c\/p\u003e \u003cp\u003eCost Center Performance Evaluation 356\u003c\/p\u003e \u003cp\u003eProfit Center Performance Evaluation 364\u003c\/p\u003e \u003cp\u003eProfit Center Decision Making 372\u003c\/p\u003e \u003cp\u003eInvestment Center Performance Evaluation 373\u003c\/p\u003e \u003cp\u003eBottom Line 394\u003c\/p\u003e \u003cp\u003eAppendix: Gross Profit Analysis 394\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 13\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eTransfer Pricing 405\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTransfer Pricing Methods 407\u003c\/p\u003e \u003cp\u003eDual Transfer Pricing System 418\u003c\/p\u003e \u003cp\u003eInternational Transfer Pricing 419\u003c\/p\u003e \u003cp\u003eBottom Line 424\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Four\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAsset Management 427\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 14\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCapital Budgeting and Cash Flow Analysis 429\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Investment Problem 430\u003c\/p\u003e \u003cp\u003eCapital Budgeting 432\u003c\/p\u003e \u003cp\u003eCash Flow from Investments 437\u003c\/p\u003e \u003cp\u003eBottom Line 454\u003c\/p\u003e \u003cp\u003eAppendix 14.A: Expected Cash Flows from the Disposition of an Asset 455\u003c\/p\u003e \u003cp\u003eAppendix 14.B: Expansion of the Williams 5 \u0026amp; 10 457\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 15\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCapital Budgeting Techniques 463\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEvaluation Techniques 464\u003c\/p\u003e \u003cp\u003eNet Present Value 466\u003c\/p\u003e \u003cp\u003eProfitability Index 471\u003c\/p\u003e \u003cp\u003eInternal Rate of Return 472\u003c\/p\u003e \u003cp\u003eModified Internal Rate of Return 477\u003c\/p\u003e \u003cp\u003ePayback Period 480\u003c\/p\u003e \u003cp\u003eDiscounted Payback Period 482\u003c\/p\u003e \u003cp\u003eIssues in Capital Budgeting 483\u003c\/p\u003e \u003cp\u003eComparing Techniques 486\u003c\/p\u003e \u003cp\u003eCapital Budgeting Techniques in Practice 489\u003c\/p\u003e \u003cp\u003eConflicts with Responsibility Center Performance Evaluation Measures 490\u003c\/p\u003e \u003cp\u003eCapital Budgeting and the Justification of New Technology 491\u003c\/p\u003e \u003cp\u003eBottom Line 495\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 16\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCapital Budgeting and Risk 497\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eProject Risk 498\u003c\/p\u003e \u003cp\u003eMeasurement of Project Risk 500\u003c\/p\u003e \u003cp\u003eMeasuring a Project’s Market Risk 505\u003c\/p\u003e \u003cp\u003eIncorporating Risk in the Capital Budgeting Decision 514\u003c\/p\u003e \u003cp\u003eReal Options 518\u003c\/p\u003e \u003cp\u003eCertainty Equivalents 525\u003c\/p\u003e \u003cp\u003eAssessment of Project Risk in Practice 526\u003c\/p\u003e \u003cp\u003eBottom Line 528\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 17\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eLeasing 531\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Leasing Works 532\u003c\/p\u003e \u003cp\u003eTypes of Equipment Leases 533\u003c\/p\u003e \u003cp\u003eFull-Payout Leases versus Operating Leases 535\u003c\/p\u003e \u003cp\u003eReasons for Leasing 536\u003c\/p\u003e \u003cp\u003eTypes of Lessors 541\u003c\/p\u003e \u003cp\u003eLease Brokers and Financial Advisers 541\u003c\/p\u003e \u003cp\u003eLease Programs 542\u003c\/p\u003e \u003cp\u003eFinancial Reporting of Lease Transactions by Lessees 543\u003c\/p\u003e \u003cp\u003eLeveraged Lease Fundamentals 546\u003c\/p\u003e \u003cp\u003eFederal Income Tax Requirements for True Lease Transactions 556\u003c\/p\u003e \u003cp\u003eSynthetic Leases 558\u003c\/p\u003e \u003cp\u003eValuing a Lease: The Lease or Borrow-to-Buy Decision 560\u003c\/p\u003e \u003cp\u003eBottom Line 574\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 18\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eManaging Short-Term Assets 579\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCash Management 581\u003c\/p\u003e \u003cp\u003eMarketable Securities 589\u003c\/p\u003e \u003cp\u003eReceivables Management 591\u003c\/p\u003e \u003cp\u003eInventory Management 601\u003c\/p\u003e \u003cp\u003eBottom Line 607\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Five\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCost and Managerial Accounting 609\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 19\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eClassifying Costs 611\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eElements of a Product 612\u003c\/p\u003e \u003cp\u003eRelationship to Production 615\u003c\/p\u003e \u003cp\u003eRelationship to Volume 616\u003c\/p\u003e \u003cp\u003eAbility to Trace 622\u003c\/p\u003e \u003cp\u003eDepartment Where Incurred 623\u003c\/p\u003e \u003cp\u003eFunctional Areas 624\u003c\/p\u003e \u003cp\u003ePeriod Charge in Income 625\u003c\/p\u003e \u003cp\u003eRelationship to Planning, Controlling, and Decision Making 626\u003c\/p\u003e \u003cp\u003eTechniques for New Product Cost Estimation 629\u003c\/p\u003e \u003cp\u003eBottom Line 633\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 20\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCosting and Control of Materials, Labor, and Factory Overhead 635\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMaterials (Stores) 636\u003c\/p\u003e \u003cp\u003eLabor 641\u003c\/p\u003e \u003cp\u003eFactory Overhead Costs 646\u003c\/p\u003e \u003cp\u003eActivity-Based Costing 660\u003c\/p\u003e \u003cp\u003eBottom Line 664\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 21\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eJob Order and Process Costing 667\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eComparison of Job Order and Process Cost Accumulation Systems 668\u003c\/p\u003e \u003cp\u003eJob Order Costing 669\u003c\/p\u003e \u003cp\u003eOperation Costing 673\u003c\/p\u003e \u003cp\u003eProject Costing 674\u003c\/p\u003e \u003cp\u003eProcess Costing 676\u003c\/p\u003e \u003cp\u003eBackflush Costing 694\u003c\/p\u003e \u003cp\u003eBottom Line 695\u003c\/p\u003e \u003cp\u003eAppendix: Spoiled Units, Defective Units, Scrap Material, and Waste Material in Job Order and Process Costing Systems 697\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 22\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eJoint Product and By-Product Costing 703\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eJoint Products 703\u003c\/p\u003e \u003cp\u003eBy-Products 711\u003c\/p\u003e \u003cp\u003eEffects of Joint Cost Allocation upon Decision Making 715\u003c\/p\u003e \u003cp\u003eBottom Line 716\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 23\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eMaster Budget 719\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConventional Master Budget System 721\u003c\/p\u003e \u003cp\u003eBudgeted Schedules 723\u003c\/p\u003e \u003cp\u003eBudgeted Summaries 740\u003c\/p\u003e \u003cp\u003eBottom Line 744\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 24\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eStandard Costing 749\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eActual, Normal, and Standard Costing 750\u003c\/p\u003e \u003cp\u003eUses of Standard Costs 751\u003c\/p\u003e \u003cp\u003eTypes of Standards 752\u003c\/p\u003e \u003cp\u003eEstablishment of Standards 753\u003c\/p\u003e \u003cp\u003eJust-in-Time Philosophy and Cost Accounting 764\u003c\/p\u003e \u003cp\u003eVariance Analysis 769\u003c\/p\u003e \u003cp\u003eDisposition of All Variances 786\u003c\/p\u003e \u003cp\u003eBottom Line 788\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 25\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eDirect and Absorption Costing 791\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMeaning of Direct Costing 791\u003c\/p\u003e \u003cp\u003eDirect Costing versus Absorption Costing 792\u003c\/p\u003e \u003cp\u003eAdvantages of Direct Costing 802\u003c\/p\u003e \u003cp\u003eDisadvantages of Direct Costing 805\u003c\/p\u003e \u003cp\u003eAdjusting Financial Statements for External Reports 807\u003c\/p\u003e \u003cp\u003eBottom Line 807\u003c\/p\u003e \u003cp\u003eIndex 809\u003c\/p\u003e \u003cp\u003e\u003cb\u003eFrank J. Fabozzi, PhD, CFA, CPA\u003c\/b\u003e, is Professor in the Practice of Finance in the School of Management at Yale University. He is a Fellow of the International Center for Finance at Yale University and serves on the Advisory Council for the Department of Operations Research and Financial Engineering at Princeton University. He has authored and edited numerous books in finance.\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePamela Peterson Drake, PhD, CFA,\u003c\/b\u003e is the J. Gray Ferguson Professor of Finance and Department Head of Finance and Business Law at James Madison University, Harrisonburg, Virginia. She is author or coauthor of numerous books and articles.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eRalph S. Polimeni, PhD, CPA\u003c\/b\u003e, is the Vice Provost for Accreditation and Assessment and holds the Chaykin Endowed Chair in Accounting at Hofstra University, Long Island, New York. He has authored numerous articles and books on accounting.\u003c\/p\u003e  \u003cp\u003ePraise for The Complete CFO Handbook\u003cbr\u003e From Accounting to Accountability\u003c\/p\u003e \u003cp\u003e\"The office of the CFO in corporations today must blend strategy, investor relations, corporate finance, control, budgeting, risk management, and a host of other key areas of expertise and knowledge. Business education, however, tends to be compartmentalized along functional lines and courses and texts specialize in subsets of these subject areas. Fabozzi, Drake, and Polimeni bridge that yawning gap by providing a comprehensive set of materials that can serve as a nice platform to develop managers tasked with the sourcing and managing of funds within organizations. The Complete CFO Handbook is well written and makes extensive use of examples to illustrate key concepts.\"\u003cbr\u003e —Jacob Thomas\u003cbr\u003e Williams Brothers Professor of Accounting and Finance\u003cbr\u003e Yale School of Management\u003c\/p\u003e \u003cp\u003eThe role of the CFO in business has expanded significantly in recent years as companies become more accountable to their stakeholders and regulators and as the sophistication of technology, risk management, financial analysis, and financial records processing has increased.\u003c\/p\u003e \u003cp\u003eFilled with numerous examples, The Complete CFO Handbook lives up to its name and provides complete coverage of:\u003c\/p\u003e \u003cul\u003e \u003cli\u003e \u003cp\u003eThe CFO's role in company communications with company stakeholders\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eThe tools and processes by which a CFO may manage risk, including taxes, theenterprise risk management process, and strategies for transferring risk\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003ePerformance evaluation and the fundamentals of the capital budgeting process\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eTraditional cost accounting topics of product costing and strategic cost management\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eEvery CFO's desktop tool, The Complete CFO Handbook expertly provides financial executives with an extensive review of cost accounting as well as the background and tools for managing a company's financial functions.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990192046309,"sku":"NP9780470099261","price":230.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470099261.jpg?v=1761786859","url":"https:\/\/k12savings.com\/es\/products\/the-complete-cfo-handbook-isbn-9780470099261","provider":"K12savings","version":"1.0","type":"link"}