CO SCI 136 Lecture Notes - Lecture 7: Balanced Scorecard, Corporate Finance, Triple Bottom Line
Document Summary
1. 1 corporate goals: long-term existence, creating value as a corporate goal, cycle of management control. 1. 3 perspectives of business analysis: task business analysis, two perspectives. 2. 1 valuation: internal business analysis, acquisition process, methods for valuation of firms, net asset value, concept, current value. Liquidation value: market value, concept, share prices, transaction prices, assumption, future earnings value, concept, discounted cash flow method. Cost of capital: terminal value, checking business plans. Initial purchase price: perspectives of buyers and sellers, summary: combination of valuation of methods. Working capital ratios: definition, working capital ratio, operating cycle, overview, cash conversion cycle, definition, dio, dso, dpo, determining the optimal level of working capital, can working capital be negative, measures for working capital management. Corporate social responsibility: definition, concept of responsibility. Measuring sustainable performance: triple bottom line, sustainability accounting definition, sustainability accounting vs. financial accounting, materiality analysis, sustainability balanced scorecard. Carbon accounting: definition and how to capture ghg emission from all operations.
