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A Tale of a Few Good SCM Players - Part 1
Throughout the late 1990s and the mid-2000s, Manhattan Associates was the epitome of a well-managed supply chain management (SCM) software company in terms

principles of gaap  with  Generally Accepted Accounting Principles (GAAP). Namely, in the software industry, accounting rules limit a vendor's ability to recognize revenue for software that is not completely implemented. This is especially true if any modifications are involved. Therefore, revenues typically lag bookings by two to four quarters from when the deal is signed. Bookings are good indications of future revenue streams, but current revenue is a much more conservative look at the vendor’s results as required by Read More
Discrete Manufacturing (ERP)
The simplified definition of enterprise resource planning (ERP) software is a set of applications that automate finance and human resources departments and help manufacturers handle jobs such as or...
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Documents related to » principles of gaap


The Sarbanes-Oxley Act May Be Just the Tip of a Compliance Iceberg
The Sarbanes-Oxley Act is not the only government regulation that enterprises must comply with. Several others make it imperative that appropriate enterprise

principles of gaap  German Generally Accepted Accounting Principles (GAAP) depreciation disappear and have no negative effect on the total liabilities. In other words, under IFRS, different life and depreciation periods of assets apply than under any national GAAP (see Checking It Twice ). Also, under old accounting rules, a company could value its inventories at historic cost (original cost at the time of purchase or payment) so that, for example, an electronics goods vendor might value unsold, several-month-old DVDs at Read More
From Burden to Benefit: Making the Most of Regulatory Risk Management
The paradoxical view that regulation is both a blessing and a curse continues to be widely held among senior executives. While they recognize the need for

principles of gaap  hope to turn these principles into binding legislation by the end of 2008, so it seems certain that a requirement for more generous liquidity buffers will soon be in place. Three-quarters of respondents expect higher capital ratios to take into account off-balance sheet vehicles. Since August 2007, it has become clear that regulators have been wrong-footed by the rapid development of the so-called shadow banking system, a sprawling network of opaque entities, such as structured investment vehicles and Read More
Fixed Assets Management: What You Need to Know
When managing fixed assets, you must follow Generally Accepted Accounting Principles (GAAP) for financial statement reporting, and you must follow the IRS tax

principles of gaap  the differences between GAAP principles and IRS regulations for fixed assets management, and provides a list of best practices to follow. Read More
Human Capital Financials: Understanding the Value of the Human Assets within Your Organization
Many companies are still not fully realizing the ROI on their human capital. While people are often spoken of as assets, they are generally treated as costs

principles of gaap  Principles Generally Accepted Accounting Principles (GAAP)—the standard framework of guidelines for financial accounting that most businesses within North America operate under—list physical assets (such as property, machinery, buildings, and inventory) as the assets that generate revenue for an organization. In financial accounting, in order to qualify as an “asset,” three general rules are followed: The asset must be owned by the business —the business must have total control of the asset. Read More
Customer Success Story: University of Maryland School of Medicine
The University of Maryland School of Medicine had already experienced VMware technology as a way to consolidate its servers; what it didn’t realize was that the

principles of gaap  Success Story: University of Maryland School of Medicine The University of Maryland School of Medicine had already experienced VMware technology as a way to consolidate its servers; what it didn’t realize was that the company’s solution could also address its disaster recovery needs. By combining two storage technologies—creating a common storage area network (SAN)—the school has reduced unexpected downtime from hours to seconds and has saved thousands of dollars in hardware costs. Read More
The Case of A Boutique Vendor's Benefits of Focus - IRM Corporation
A tightly focused vendor, IRM Corporation, has fine tuned its products, services, its sales process and even its commercial terms to match the realities of its

principles of gaap  Case of A Boutique Vendor's Benefits of Focus - IRM Corporation Introduction A tightly focused vendor, IRM Corporation ( www.irm-net.com ), has fine tuned its products, services, its sales process and even its commercial terms to match the realities of its sole market food manufacturers who sell to the foodservice and vending markets. The Company In the article Boutique Vendors Bring Big Value we discussed how focus can create highly specialized solutions that better serve their niche markets. Our Read More
Wipro Point of View: Changing Nature of the Wealth Management Industry
The slump in the wealth management industry has its roots in the financial crisis in America and Europe. This has led to high-net-worth individuals (HNI

principles of gaap  Point of View: Changing Nature of the Wealth Management Industry The slump in the wealth management industry has its roots in the financial crisis in America and Europe. This has led to high-net-worth individuals (HNI) getting increasingly attracted to low risk, low management investments. Dr. Ashok Hegde, Global Head of Financial Services, Business Analyst Practice, Wipro, shares his expertise on the current challenges faced by and opportunities available to wealth managers. Read more. Read More
Best Practices in Extending ERP: A Buyer’s Guide to ERP versus Best-of-breed Decisions
The trade-off between best-of-breed functionality and ease of integration is no longer so simple. Enterprise resource planning (ERP) software continues to

principles of gaap  Practices in Extending ERP: A Buyer’s Guide to ERP versus Best-of-breed Decisions Best Practices in Extending ERP : A Buyer's Guide to ERP versus Best-of-breed Decisions If you receive errors when attempting to view this white paper, please install the latest version of Adobe Reader.   Founded in 1972, SAP has a rich history of innovation and growth as a true industry leader. SAP currently has sales and development locations in more than 50 countries worldwide and is listed on several exchanges, Read More
Justification of ERP Investments Part Two: The Intangible Effects of ERP
The intangible or non-financial benefits of an integrated enterprise resource planning (ERP) system can be viewed from several perspectives. For illustrative

principles of gaap  of ERP Investments Part Two: The Intangible Effects of ERP The Intangible Effects of ERP* The intangible or non-financial benefits of an integrated enterprise resource planning (ERP) system can be viewed from several perspectives. For illustrative purposes, the discussion will focus on the benefits for accounting, product and process design, production, sales, and management information system (MIS) functions. From the overall company standpoint, ERP provides a framework for working Read More
The New Era of Mobile Intelligence: the Convergence of Mobile Computing and Business Intelligence
Computing is entering its fifth generation with desktop Internet applications giving way to a new generation of mobile Internet applications. As consumers

principles of gaap  New Era of Mobile Intelligence: the Convergence of Mobile Computing and Business Intelligence Computing is entering its fifth generation with desktop Internet applications giving way to a new generation of mobile Internet applications. As consumers capitalize on the power of mobile devices, the same transformation is occurring in business. Learn how the convergence of business information and analytics with mobile technology is empowering business people in a way that was never possible—until now. Read More
The 'Joy' Of Enterprise Systems Implementations Part 3: Causes of Failures
This part discusses the causes of ill-fated implementation

principles of gaap  'Joy' Of Enterprise Systems Implementations Part 3: Causes of Failures The 'Joy' Of Enterprise Systems Implementations Part 3: Causes of Failures P.J. Jakovljevic - July 11, 2002 Executive Summary What has long been a general feeling based on rumors, news headlines and some casual survey reports hidden within analyst houses' vaults and largely inaccessible to mass audience owing to exorbitant subscription fees, has recently been confirmed in a more tangible manner. Namely, many major companies are Read More
The Future of Talent Management: Underlying Drivers of Change
The next generation of talent management practices and solutions will largely be driven by economic evolution, demographic changes, and technology advancements.

principles of gaap  Future of Talent Management: Underlying Drivers of Change The next generation of talent management practices and solutions will largely be driven by economic evolution, demographic changes, and technology advancements. These factors are dramatically influencing the way people work, the way companies are organized, and the way talent is managed. This paper explores how current business and talent management processes and technology must evolve in order to effectively deliver business value in the next 5 Read More
Beware of Vendors Bearing Solutions
Hype has been a major factor in the recent downfall of some of the enterprise application industry's most illustrious players. This article presents some very

principles of gaap  of Vendors Bearing Solutions Introduction Hype. Years ago we called it leaning into the wind. It was a philosophy—maybe even an art—that enabled software companies to be competitive, to build market share, and to sell sufficient product in a timely enough fashion to fund ongoing development. If you leaned too far into the wind, you fell on your face. If you didn't lean far enough, you would watch their backs as your competition took the market share upon which you built your dreams. Leaning Read More
New Destinies: Stories of Outcomes Sensed, Predicted, and Changed in the World of the New Business Imperative
Remember 10 years ago, or maybe just 5, you used to have the luxury to think about your decisions. Not anymore. New rules apply to the global business

principles of gaap  Destinies: Stories of Outcomes Sensed, Predicted, and Changed in the World of the New Business Imperative Remember 10 years ago, or maybe just 5, you used to have the luxury to think about your decisions. Not anymore. New rules apply to the global business environment. Those who choose real-time business intelligence are likely to gain the insight and agility to measure risk and reward in an instant—and move forward. Destiny is no longer in the hands of fate. It’s determined now, in a second. New Read More

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