Jan Jacobs

Independent Researcher Business Economics

Jan Jacobs, an independent researcher in the field of business economics and author of The Profit Formula®: The Way to Easy Profit Measurement. I have more than 20 years of experience as a lecturer in business economics in higher day education and also in evening education for adults at SWOT (Stichting Wetenschappelijke Opleidingen Twente).

As a subject teacher, I have always been critical of what was in many Business Economics textbooks. I am the author of The Profit Formula®: The Way to Easy Profit Measurement, Budgetary Control: Scientific Perfection Business Economics, and Banking World Finance Credit Crises: Tips, Facts and Editorials about what happened and what needs to be done.

Jan Jacobs is an opinion columnist for the CEOWORLD magazine. You can follow him on LinkedIn, Amazon, and JBAdatabank.

Tech and Innovation

Budgeting and Budgetary Control

Tech and InnovationJan Jacobs

Operational management needs to know the causes of off-standard performance in order to improve operations. The knowledge of variances (real result versus budget) will aid control, at least if and when these variances are understood well enough. The only criterion for the calculation of a variance is its usefulness. Of...

CEO Insider

Minimal Operating Surpluses i.e. The RED LINE

CEO InsiderJan Jacobs

What operating surpluses are needed, at least? The bare minimum. Neither gaining nor losing money. This article gives the answer to this vexed question. It revolves around monitoring the operating surpluses on almost the top line of the cash flow calculation scheme. Periodical net cash flow information is rather late...

Tech and Innovation

Period Profit and Shareholder Value

Tech and InnovationJan Jacobs

According to at least some people, the objective of a capitalist business is taken to be the maximization of the wealth of its owners, of course within legal, ethical, political, and maybe more boundaries. The wealth of its owners can be measured in terms of the period profits i.e. the...

CEO Advisory

Measuring Financial Performance, Uninterrupted, from Start to Finish

CEO AdvisoryJan Jacobs

Beyond the point of no return, the investor's cash flow-based perspective is substituted with the accountant's accrual accounting perspective. That is the way it is. This article shows you the way how to bridge the gap between 'strategic investment'-evaluation and the (improved) measurements of traditional accounting, the best of both...

CEO Advisory

Business Economics 8 ‘Scientific Perfections’

CEO AdvisoryJan Jacobs

Within business economics, a lot is currently badly taught worldwide by Schools / Universities and it entails the danger that wrong policy decisions will be taken by companies. This article presents 8 main items about this subject: NPV (Net Present Value) and IRR (Internal Rate of Return) Discussion about which...

Success and Leadership

A Trinity: DCF (Discounted Cash Flow), P/L-accounts & Shareholder Value

Success and LeadershipJan Jacobs

A series of anticipated (extra) period profits is the ultimate result of a strategic investment. It starts with generating cash and after deduction of value differences and taxes, net profit remains. Period profit, share capital (embedded value – what really is present), shareholder value (economic value – what might happen,...

CEO Insights

Measuring Period Profit and CPP-Accounting

CEO InsightsJan Jacobs

To measure the period profit of a company is not an economic problem but a technical one. In order to be able to measure, one first has to gauge. The core of measuring is the notion 'calibration', including gauging. In this article, the words 'gauging' and 'measuring' are distinguished from each...

CEO Advisory

The Profit Formula® is just one of 8 Scientific Perfections Business Economics

CEO AdvisoryJan Jacobs

From the outset, SVD does not exist fiscally, and the same applies to both IFRS and US-GAAP until the present day. So, from the beginning, SVD has to be set simply equal to zero immediately. Regarding fiscal accounts and the accounts to be published e.g. IFRS and US-GAAP (financial accounting,...

Tech and Innovation

First Gauging, then Measuring Period Profit

Tech and InnovationJan Jacobs

Gauging is coming across with the truth partly outside science. Who dares to say what the normal percentages of scrap and/or unfit products are to be allowed for in order to calculate the unit-cost of a certain product? How many normal seconds or minutes to produce an element? Normal quantities...

Success and Leadership

Indirect Costs: Ex Ante Commitment Rather Than Allocating and Apportioning Ex Post

Success and LeadershipJan Jacobs

If ex-post allocating and apportioning of indirect costs can be done in a particular way, but just as well in another arbitrarily chosen way (see the various methods; splitting or sharing common costs ultimately into the unit-costs of individual products), then proven outcomes i.e. true integral unit-costs and consequently reliable...

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Jan Jacobs

Budgeting and Budgetary Control

Minimal Operating Surpluses i.e. The RED LINE

Period Profit and Shareholder Value

Measuring Financial Performance, Uninterrupted, from Start to Finish

Business Economics 8 ‘Scientific Perfections’

A Trinity: DCF (Discounted Cash Flow), P/L-accounts & Shareholder Value

Measuring Period Profit and CPP-Accounting

The Profit Formula® is just one of 8 Scientific Perfections Business Economics

First Gauging, then Measuring Period Profit

Indirect Costs: Ex Ante Commitment Rather Than Allocating and Apportioning Ex Post

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