search query: @author Henry, J. / total: 3
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| Author: | King, A. M. Henry, J. |
| Title: | Cost Management and Corporate Valuation |
| Journal: | Journal of Cost Management
2000 : SEP-OCT, VOL. 14:5, p. 16-18 |
| Index terms: | COSTS MANAGEMENT VALUATION COMPANIES |
| Language: | eng |
| Abstract: | The overlap between cost management and the valuation done by professional appraisers is very real. Just as cost managers must understand how cost information is to be used, so too must appraisers. The paper considers following subjects: how appraisers determine the fair market value of closely held company; how appraisers determine whether an asset impairment exists in accordance with SFAS 121; how appraisers develop, today, the residual value for an asset whose lease expires in 5 years; how appraisers actually determine the value of in-process R&D. The answer to each of these and similar questions is that appraisers are active users of cost management information. |
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