FSA3e_Mod01_042612

Financialstatementsfairlypresentinallmaterialrespectst

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Unformatted text preview: ments ©Cambridge Business Publishers, 2013 Value Chain Model Primary Activities Inbound logistics Operations Outbound logistics Marketing and Sales Servicing ©Cambridge Business Publishers, 2013 Support Activities Firm infrastructure Human resource management Technology/product development Procurement Value Chain ©Cambridge Business Publishers, 2013 Competitive Analysis Industry competition Bargaining power of buyers Bargaining power of suppliers Threat of substitution Threat of entry ©Cambridge Business Publishers, 2013 Five Forces of Competitive Intensity ©Cambridge Business Publishers, 2013 SWOT Analysis ©Cambridge Business Publishers, 2013 Step 2: Adjusting and Assessing Financial Information Financial Accounting is not an exact science GAAP allows companies choices in preparing financial statements (inventories, property, and equipment). Companies must choose among the alternatives that are acceptable under GAAP. Financial statements also depend on countless estimates. ©Cambr...
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