Jan Jacobs

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.
Meeting in office
Chief Executive Insights

Measuring Period Profit and CPP-Accounting

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...
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 However, this important data is not calculated exactly, but – if calculated in conformity with outdated textbooks in use worldwide – is consistently too low.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...
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