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Saturday, February 27, 2021

Jan Jacobs

Jan Jacobs

Independent Researcher Business Economics
Jan Jacobs, Independent Researcher 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. Jan Jacobs is an opinion columnist for the CEOWORLD magazine. Follow him on Amazon.
C-Suite Advisory

The One and Only Standard WACC

Cost of capital versus return on capital. There is much ado about WACC in economic literature. Although there are many different WACCs proclaimed by famous writers (according to incomplete definition, incorporating equity for instance, whereas equity is an accidental market value), they are not good starting-points. WACC changes in time,...
Business Transformation

Standard Unit Costs

Standard prices of the working-units of tangible fixed assets are, amongst other quantities, required input data in order to establish minimum product prices. However, this important data is not calculated exactly, but – if calculated in conformity with outdated textbooks in use worldwide – is consistently too low. In practice...
CEO Insider

Neither EVA® nor CVA®, but NVA

Ottosson & Weissenrieder published 'CVA, Cash Value Added – A new method for measuring financial performance', re SSRN_ID_58436. It was followed by Weissenrieder, re SSRN_ID_156288, on the question 'Economic Value Added or Cash Value Added?' Shareholders have financial requirements on management's strategic decisions, that create value. Despite the importance of...
Stats Gate

Measurement of Income Tax on Period Profit

Measurement of income tax on period profit, both tax to be paid (resulting from the fiscal accounts) and the one and only real tax burden in the internal documents (management accounting) as well as the tax costs in the published accounts (financial accounting), can all be calculated by means of...
CEO Insider

AC_DC and Breakeven Analysis

A single procedure suffices, just one and the same algorithm, both to elaborate various AC_DC calculations (AC: Absorption Costing or full costing. DC: Direct Costing or marginal costing or differential costing) and to perform breakeven analysis to the fullest extent. Breakeven analysis, under the assumption 'production volume is equal to...
CEO Insider

Proper Money Calculus

In (business) economics one often has to deal with amounts of money at different points in time. One cannot say much about main economical issues without proper money calculus. Using PPR (Period Percentage Rate, any period, any rate) i.e. Discrete Compound Interest to rank investments is often deceptive. Financial tools...
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