财务会计概念框架（九）——盈利表和综合收益表

盈利表和综合收益表共同反映某一个体在报告期内，除其与业主间的交易外，由于一切原因权益增减的程度和途径。投资者、信贷者、管理人员以及其他人士都需要某一个体资产和负债变动原因的信息——包括其日常的主要或核心经营的成果、其偶发的或外围交易的结局，以及完全地或部分地在该个体及其管理方面所不能控制的情况下所发生的其他事项和情况的影响。

亚马逊网上书店旺市不旺财

据香港《东方日报》报道,备受投资者注视的美国亚马逊网上书店尽管营业收益激增超过2倍,但最近一季亏损扩大。目前网络企业为迅速拓展市场和巩固领导地位,很多都以扩展业务为主要目标,盈利表现反属次要。

基于IRR评价的超高层项目可行性研究

根据《建设项目经济评价方法与参数》(第三版)文件内容,项目投资财务收益率IRR作为考核建设项目财务盈利能力的主要动态评价指标,充分反映项目投资收益能承受的货币贬值、通货膨胀的能力及项目操作过程中抗风险能力。采用典型案例研究综合建设项目各项建设成本组成及计算方法,编制建设项目成本盈利预测表和未来现金流量表,探索该类工程IRR财务评价计算模型,为建设项目盈利能力测算工作提供参考。

Successful Strategic Management for Growth-Oriented Timber Haulage Entrepreneurs

The aim of this study was to investigate the growth of a timber haulage company and the entrepreneur behind the growth. The purpose of the study was to find out what kind of impact strategic management has on the growth of profitability. Entrepreneurs＇ financial and strategic objectives were studied, as well as growth strategies and their implications. Studied companies were all located in Finland. The research material was collected by personal interviews in 2008 from 23 entrepreneurs. Their financial statements from 2001 to 2007 were also taken into account. The study found that the role of management seems to be crucial in profitable growth and much more meaningful than, for example, the financial situation. Strategic objectives and chosen growth strategy seem especially to be key elements for successful growth. Particularly in low profit sectors, management should not focus growth purely on current conditions, but also on seeking other ways to exploit the company＇s resources.