Finance and accounting for energy engineers & engineers in all disciplines / S. Bobby Rauf.

Format:

Book

Author/Creator:

Rauf, S. Bobby, 1956- author.

Series:

River Publishers Series in Energy Management Series

Language:

English

Subjects (All):

Accounting.

Engineering--Accounting.

Engineering.

Physical Description:

1 online resource (304 pages)

Edition:

Second edition.

Place of Publication:

Gistrup, Denmark : River Publishers, [2023]

Summary:

This book gives readers an overview of the important principles, concepts and analytical techniques pertaining to thermodynamics, written in a fashion that makes this abstract and complex subject relatively easy to comprehend.

Contents:

Cover

Half Title

Series Page

Title Page

Copyright Page

Dedication

Table of Contents

Preface

List of Figures

List of Tables

List of Abbreviations

Chapter 1: Finance, Accounting, Associated Definitions, Concepts, and Organizational Structures

1.1: Introduction

1.2: Organizational Structures and Components

1.2.1: Cost center

1.2.2: Profit center

1.3: Types of Organizational Structures

Chapter 1-Self-assessment Problems and Questions

Chapter 2: Breakeven Analysis, Concepts, and Case Studies

2.1: Introduction

2.2: Breakeven Point, Mathematical Definition, and Analysis

2.3: Case Study 2-1. Graphical Illustration and Computation of Breakeven Point

Chapter 2-Self-assessment Problems and Questions

Chapter 3: Energy and Non-energy Engineering Economics - Time Value of Money-based Analysis of Energy Project Investments, Revenues, Savings and Costs

3.1: Time Value of Money, TVM

3.2: Methods and Tools for Time Value of Money Calculations

3.3: Important Time Value of Money Concepts - Explanation and Application of Financial Formulas and Derivative Financial Factors

3.3.1: Future value, F

3.3.2: Financial factor method

3.3.3: Present value, P

3.3.4: Financial factor method

3.3.5: Annuity, A

3.4: Conversion of Future Value to Annuity

3.5: Conversion of Annuity to Future Value

3.6: Conversion of Present Value to Annuity

3.7: Conversion of Annuity to Present Value

3.8: Case Study 3.1. Project and Investment Decision Based on TVM Analysis

3.8.1: Ancillary to the Case Study 3.1

3.9: Conversion of Gradient Value to Present Value, Future Value and Annuity

3.10: Case Study 3.2. Positive and Negative Gradient Cash Flow, DSM Project

3.11: EUAC: A Decision-Making Tool for Energy Projects.

3.12: Case Study 3.3. EUAC Based Decision Between Competing Energy Projects A and B

3.13: Compounding vs. Simple Interest

Chapter 3-Self-assessment Problems and Questions

Chapter 4: Financial Reporting Requirements, 10-K, 10-Q, and 8-K

4.1: Introduction

4.2: 8-K Reports

4.3: 10-K Reports

4.4: Results of Operations

4.4.1: Consolidated Operating Revenues

4.4.2: Consolidated Operating Expenses

4.4.3: Consolidated Gains (Losses) on Sales of Other Assets and Other, net

4.4.4: Consolidated Operating Income

4.4.5: Consolidated Other Income and Expenses

4.5: 10-Q Report

Chapter 4-Self-assessment Problems and Questions

Chapter 5: Income Statements and Balance Sheets, Cash Flow and Working Capital, Concepts and Analysis

5.1: Introduction

5.2: Income Statement

5.3: Balance Sheet

5.4: Case Study 5.1. ABC Corp. Financial Statements

5.5: Financial Statements Example in the Energy Industry

Chapter 5-Self-assessment Problems and Questions

Chapter 6: Financial Metrics and Ratios

6.1: Introduction

6.2: Net Present Value, NPV

6.3: Payback Period

6.4: Return on Investment, ROI

6.5: Rate of Return, ROR

6.6: Return on Equity, ROE

6.7: Internal Rate of Return, Irr

6.8: Case Study 6.1. Energy Project - Equipment Replacement:

6.9: Working Capital

6.10: Current Ratio

6.11: Acid Test Ratio

6.12: Plant Turnover Ratio

6.13: Inventory Turnover Ratio

6.14: Debt to Equity Ratio

Chapter 6-Self-assessment Problems and Questions

Chapter 7: Depreciation Alternatives, S/L, Double Declining Balance, SOY Digits, Statutory Depreciation Methods, Concepts and Analysis

7.1: Introduction

7.2: Depreciation Basis of an Asset

7.3: Purchase Price or Total Initial Cost

7.4: Book Value

7.5: Straight Line (S/L) Method

7.6: Sum-of-the-Years' Digit (SOYD) Method.

7.7: Double Declining Balance Method

7.8: Statutory Depreciation Systems

7.9: Depreciation Method Selection

Chapter 7-Self-assessment Problems and Questions

Chapter 8: Inventory Concepts, FIFO, LIFO, EOQ, Inventory Order Cycle, WIP Inventory, Inventory Carrying Costs, Ordering Costs, Concepts and Analysis

8.1: Introduction

8.2: Carrying Cost

8.3: Shortage and Stock-out Costs

8.4: Inventory Control Systems

8.5: Economic Order Quantity Model, EOQ

8.6: Inventory-Based Costing Techniques

8.7: Work-In-Process, WIP, Inventories

8.8: Just In Time, JIT

8.9: Inventory Turnover Ratio

8.10: Case Study 8.1. Coal-fired Electric Power Generating Plant Inventory Optimization

Chapter 8-Self-assessment Problems and Questions

Chapter 9: Electric and Gas Bill Schedules, Calculations, and Analysis

9.1: Introduction

9.2: Electric Rate Schedules

9.3: Commercial and Industrial Natural Gas Rate Schedules

9.4: Residential Electric Bill

9.5: Case Study 9.1. Residential Bill Calculation

9.6: Gas Bill - Commercial Consumer

9.7: Case Study 9.2. Gas Bill Calculation

9.8: Large Industrial Electric Rate Schedule

9.9: Case Study 9.3. Electrical Power Bill - Large Industrial Power Consumer on Duke Energy Grid

Chapter 9-Self-assessment Problems and Questions

Chapter 10 Types of Cost, Life Cycle Cost and Repair versus Replace Decisions and Analysis

10.1: Introduction

10.2: Cost Examples

10.3: Life Cycle Cost and Repair vs. Replace Decisions

10.3.1: Lifecycle cost

10.4: Case Study 10.1. Making a Decision between Two (2) Alternatives, Based on Life-Cycle Cost, Without Consideration of Time Value of Money

10.5: Case Study 10.2. Making a Decision between Two (2) Alternatives, Based on Life Cycle Cost, with Consideration of Time Value of Money.

Chapter 10-Self-assessment Problems and Questions

Chapter 11 EPC, Energy Performance Contracting and ESCO's - Business, Economic, and Financial Perspective

Comparison of Lease and Capital Investment Alternatives

11.1: Introduction and Brief History of EPC and ESCO's

11.2: Industry Revenues Segmentation by Project Type or Measures Undertaken

11.3: ESCO Market Segment Comparison on the Basis of Segment Revenue

11.4: Marketing and Business Perspective, EPC and ESCO

11.5: EPC Financing Perspective

11.6: EPC Measurement and Verification Consideration

11.7: Case Studies

11.7.1: Case Study 11.1. Demand side management, demand elasticity and electricity price reduction

11.8: Introduction to Case Studies 11.2 and 11.3

11.9: Case Study 11.2. HAR Energy Project

11.10: Financial Analysis of Investment on Energy/Utility Project without EPC-ESCO Approach - with Loan

11.11: Case Study 11.3. EPC - ESCO Projects

Chapter 11-Self-assessment Problems and Questions

Appendix A

Appendix B

Appendix C

Index

About the Author.

Notes:

Includes index.

Description based on print version record.

ISBN:

1-5231-5622-8

1-00-344021-5

1-003-44021-5

1-000-96232-6

1-000-96234-2

87-7022-452-8

9781003440215

OCLC:

1389611503