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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


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
Attributes of Sarbanes-Oxley Tool Sets Part Two: Information and Communication, Monitoring, and Startup Tips
An earlier article, Audit Considerations for Enterprise Software Implementations, included a brief discussion of the use of computer-based tool sets and

principles of gaap  with generally accepted accounting principles (GAAP) to ensure financial and operational performance consistency and accuracy. Mr. Lucas has worked for a major oil company, has consulted with a wide variety of corporations and has owned a systems firm. His specialty is top-down corporate-wide approach with adherence to sound business accounting practices, as currently legislated by SOX. He can be reached at mlucasvcl@yahoo.com Read More
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
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
Threshold of a New TEC Advisor
I'm happy to announce the beta launch of our new tool to help people start their research and evaluations of enterprise software systems. Think of it as the

principles of gaap  of a New TEC Advisor I'm happy to announce the beta launch of our new tool to help people start their research and evaluations of enterprise software systems. Think of it as the doorway to our TEC Advisor online evaluation and comparison application (accessible from our evaluation centers). In the following, I'll explain what it is and how it works. A few years ago I asked on this blog , How do you figure out, from within a large range of software vendors, which vendors to start evaluating? I Read More
Glossary of Enterprise Applications Terminology Part One: Accounts Payable Through Internet
As enterprise applications systems developed over time, a continuous stream of new terminology surfaced. This is a glossary of those terms.

principles of gaap  on the fundamentals and principles developed within the previous one. As systems developed over time, a continuous stream of new terminology surfaced. This is a glossary of those terms. For terms not covered here see The Lexicon of CRM Part 1: From A to I , Part 2: From J to Q , and Part 3: From R to Z . Accounts Payable through CRM accounts payable (AP) : The value of goods and services acquired for which payment has not yet been made. accounts receivable (AR) : The value of goods shipped or services 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
Instead of Discounting, Back Some Value Out of Your Proposal
Last minute discounting has become so prevalent that many companies have come to depend on it as their default sales strategy. Employing a go-to-market strategy

principles of gaap  of Discounting, Back Some Value Out of Your Proposal Introduction Last minute discounting has become so prevalent that many companies have come to depend on it as their default sales strategy. Employing a go-to-market strategy of being the lowest cost provider is one thing, but dramatic, tactical discounting on every deal will erode your company's margins and leave you digging a deeper and deeper hole in which your company will ultimately bury itself. I don't want to give you the impression that Read More
WorkWise's eWarehouse provides Groschopp with added control of the entire life cycle of its inventory
Groschopp initially purchased TCM in 1994 and subsequently expanded its usage to over 40 TCM licensed users and 12 data collection users. Groschopp has

principles of gaap  s eWarehouse provides Groschopp with added control of the entire life cycle of its inventory Groschopp initially purchased TCM in 1994 and subsequently expanded its usage to over 40 TCM licensed users and 12 data collection users. Groschopp has evolved into an expert user of the entire suite of TCM applications, including MRP, MPS, and Shop Floor Control with complex scheduling. One of their main objectives was the ability to bin track and optimize inventory, leading both to cost savings and also 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
CRM Selections: When An Ounce Of Prevention Is Worth A Pound Of Cure Part One: The CRM Selection Challenge
Two of the greatest challenges IT decision makers face when selecting a CRM package is first, having a comprehensive understanding of their functional and

principles of gaap  Selections: When An Ounce Of Prevention Is Worth A Pound Of Cure Part One: The CRM Selection Challenge Introduction Over the past two years it seems not a week has gone by without an editorial about a failed Customer Relationship Management (CRM) project. Many articles relate CRM failure to the absence and/or weakness of business objectives driving the CRM initiative. Although this is true, many projects fail due to a poor vendor selection procedure. Starting At The Beginning Of course software tools Read More
Maximize the Green Efficiency of Multi-Site National Rollouts of Technology
The service industry consumes millions of gallons of fuel and expends trillions of pounds of carbon monoxide each year as trucks roll to installation and

principles of gaap  the Green Efficiency of Multi-Site National Rollouts of Technology The service industry consumes millions of gallons of fuel and expends trillions of pounds of carbon monoxide each year as trucks roll to installation and service locations. Eliminating unnecessary travel is one way service companies can help protect the environment, and meet environmental compliance requirements. Discover a methodology that can help you reduce your fleet’s fuel consumption and carbon monoxide emissions. Read More
AKG of America
AKG of America needed an open system based on industry standards, and one that was packaged, not custom developed. AKG also needed a system with enough

principles of gaap  of America AKG of America needed an open system based on industry standards, and one that was packaged, not custom developed. AKG also needed a system with enough flexibility to sustain growth. Find out why AKG chose Infor Visual. 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

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