2013년 11월 25일 월요일

오전 12:11

By Felecia Cichon

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About 'manual accounting systems'|...project, and as such was no threat to the criminals operating the system...*shrugs.. See http://www.deathofdurban.blogspot.com/ Thursday 23rd February at...







About 'manual accounting systems'|...project, and as such was no threat to the criminals operating the system...*shrugs.. See http://www.deathofdurban.blogspot.com/ Thursday 23rd February at...








Ｆｉｒｓｔ               ａｎｄ               ｆｏｒｅｍｏｓｔ,               Ｉ'ｄ               ｌｉｋｅ               ｔｏ               ｗｅｌｃｏｍｅ               ｙｏｕ               ａｌｌ               ｔｏ               ｔｈｅ               Ｓｔｒｉｄｅｎｔ               Ｍａｒｋｓ               ｔｅａｍ.

Ａｓ               ｙｏｕ               ｍａｙ               ａｌｒｅａｄｙ               ｋｎｏｗ               ｔｈｉｓ               ｉｓ               ａ               ｇｒｅａｔ               ｔｉｍｅ               ｔｏ               ｊｏｉｎ               ｏｕｒ               ｔｅａｍ,               ａｓ               ｗｅ               ｈａｖｅ               ｒｅｃｅｎｔｌｙ               ｂｅｃｏｍｅ               ａ               ｐｕｂｌｉｃ               ｃｏｍｐａｎｙ.

Ｉｔ               ｉｓ               ａｌｓｏ               ａ               ｔｉｍｅ               ｏｆ               ｎｅｗ               ｐｒｅｓｓｕｒｅｓ               ａｎｄ               ｓｔｒｅｓｓ               ａｓ               ｔｈｅ               ｃｏｍｐａｎｙ               ｗｉｌｌ               ｂｅ               ｕｎｄｅｒ               ｔｈｅ               ｓｃｒｕｔｉｎｉｚｉｎｇ               ｅｙｅｓ               ｏｆ               ｂａｎｋｅｒｓ               ａｎｄ               ｉｎｖｅｓｔｏｒｓ.

Ｎｅｗ               ｍｅｍｂｅｒｓ               ｏｆ               ｔｈｅ               ｆｉｎａｎｃｅ               ｄｅｐａｒｔｍｅｎｔ               ｓｈｏｕｌｄ               ｐａｙ               ｃｌｏｓｅ               ａｔｔｅｎｔｉｏｎ               ｔｏ               ｓｅｖｅｒａｌ               ａｒｅａｓ               ｏｆ               ｏｕｒ               ｂｕｓｉｎｅｓｓ               ｔｈａｔ               ｗｉｌｌ               ｂｅ               ｓｉｇｎｉｆｉｃａｎｔｌｙ               ｉｍｐｏｒｔａｎｔ               ｔｏ               ｔｈｅ               ｓｕｃｃｅｓｓ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ               ａｔ               ｔｈｉｓ               ｔｉｍｅ               (ＣＴＵ,               2007).

Ｔｏｄａｙ               ｗｅ               ｗｉｌｌ               ｂｅ               ｅｘａｍｉｎｉｎｇ               ｔｈｅ               Ｓｔｒｉｄｅｎｔ               Ｍａｒｋｓ               ａｃｃｏｕｎｔｉｎｇ               ｓｙｓｔｅｍ               ａｎｄ               ｆｉｎａｎｃｅ               ｆｕｎｃｔｉｏｎｓ               ｔｏ               ｂｅｔｔｅｒ               ａｓｓｉｍｉｌａｔｅ               ｙｏｕｒ               ｅｙｅｓ               ｔｏｗａｒｄｓ               ｔｈｅｓｅ               ａｒｅａｓ               ｏｆ               ｓｉｇｎｉｆｉｃａｎｃｅ.

Ｆｉｒｓｔ,               ｌｅｔ'ｓ               ｄｉｓｃｕｓｓ               ｔｈｅ               ｃｏｍｐｏｎｅｎｔｓ               ｏｆ               ａ               ｆｉｎａｎｃｉａｌ               ｓｙｓｔｅｍ.

Ｉｔ               ｉｓ               ｉｍｐｏｒｔａｎｔ               ｔｏ               ｒｅａｌｉｚｅ               ｔｈａｔ               ｔｈｅ               ｐｒｅｖｉｏｕｓ               ｆｉｎａｎｃｉａｌ               ｓｙｓｔｅｍｓ               ｙｏｕ               ｍａｙ               ｈａｖｅ               ｕｓｅｄ               ａｒｅ               ｎｏ               ｌｏｎｇｅｒ               ｖａｌｉｄ               ｈｅｒｅ               ａｔ               Ｓｔｒｉｄｅｎｔ               Ｍａｒｋｓ               ｓｉｎｃｅ               ｔｈｅｓｅ               ｓｙｓｔｅｍｓ               ａｒｅ               ｃｕｓｔｏｍｉｚａｂｌｅ               ｔｏ               ｔｈｅ               ｂｕｓｉｎｅｓｓ.

Ａ               ｆｉｎａｎｃｉａｌ               ｓｙｓｔｅｍ               ｉｓ               ｕｓｅｄ               ｔｏ               ｃｏｌｌｅｃｔ,               ｐｒｏｃｅｓｓ,               ｍａｉｎｔａｉｎ,               ｔｒａｎｓｍｉｔ,               ａｎｄ               ｒｅｐｏｒｔ               ｄａｔａ               ａｂｏｕｔ               ｆｉｎａｎｃｉａｌ               ｅｖｅｎｔｓ               (Ｅｎｔｅｒｐｒｉｓｅ               Ｓｏｌｕｔｉｏｎｓ,               2007).

Ｔｈｅ               ｉｎｄｉｖｉｄｕａｌ               ｃｏｍｐｏｎｅｎｔｓ               ｏｆ               ａ               ｆｉｎａｎｃｉａｌ               ｓｙｓｔｅｍ               ｃａｎ               ｈｅｌｐ               ｔｏ               ａｓｓｅｓｓ               ｐｏｔｅｎｔｉａｌ               ｂｕｓｉｎｅｓｓ               ｖｅｎｔｕｒｅｓ,               ｃａｐｉｔａｌ               ｂｕｄｇｅｔｉｎｇ               ｐｒｏｊｅｃｔｓ               ａｎｄ               ｉｎｉｔｉａｔｉｖｅｓ.
               Ｔｈｅ               ｃｏｒｅ               ｔｏ               ｆｉｎａｎｃｉａｌ               ｓｙｓｔｅｍ               ｉｓ               ｍａｄｅ               ｕｐ               ｏｆ               ｔｗｏ               ｃｏｍｐｏｎｅｎｔｓ:               ｔｈｅ               ｆｉｎａｎｃｅ               ａｎｄ               ａｃｃｏｕｎｔｉｎｇ.

Ｇｉｔｍａｎ               (2006)               ｈａｓ               ｄｅｓｃｒｉｂｅｄ               ｆｉｎａｎｃｅ               ａｓ               ｔｈｅ               ａｒｔ               ａｎｄ               ｓｃｉｅｎｃｅ               ｏｆ               ｍａｎａｇｉｎｇ               ｍｏｎｅｙ               ａｎｄ               ｉｔ               ｉｓ               ａｌｌ               ｔｏｏ               ｔｒｕｅ:               ｔｈｉｓ               ｂｕｓｉｎｅｓｓ               ｃａｎ               ｂｅ               ａ               ｍａｓｔｅｒｆｕｌ               ｊｕｇｇｌｉｎｇ               ａｃｔ               ａｔ               ｔｉｍｅｓ               (Ｇｉｔｍａｎ,               2006).
               Ｗｈｅｎ               ｗｅ               ｓｐｅａｋ               ｏｆ               ｔｈｅ               ｆｉｎａｎｃｅ               ｄｅｐａｒｔｍｅｎｔ               ｉｎ               Ｓｔｒｉｄｅｎｔ               Ｍａｒｋｓ,               ｗｅ               ａｒｅ               ｒｅｆｅｒｒｉｎｇ               ｔｏ               ｂｏｔｈ               ｍａｎａｇｅｒｉａｌ               ｆｉｎａｎｃｅ               ａｎｄ               ｆｉｎａｎｃｉａｌ               ｓｅｒｖｉｃｅｓ               ｓｕｃｈ               ａｓ               ｔｈｅ               ａｄｖｉｃｅ               ｏｒ               ｐｒｏｄｕｃｔ               ｗｅ               ｓｕｐｐｌｙ               ｔｏ               ｏｕｒ               ｃｕｓｔｏｍｅｒｓ,               ｏｔｈｅｒ               ｂｕｓｉｎｅｓｓｅｓ,               ａｎｄ               ｔｈｅ               ｇｏｖｅｒｎｍｅｎｔ.

Ｏｎ               ｔｈｅ               ｏｔｈｅｒ               ｈａｎｄ,               ｍａｎａｇｅｒｉａｌ               ｆｉｎａｎｃｅ               ｉｓ               ｍｏｒｅ               ｉｎｔｅｒｎａｌ               ａｎｄ               ｉｎｖｏｌｖｅｓ               ａｎａｌｙｚｉｎｇ               ｐｅｒｆｏｒｍａｎｃｅ,               ｐｒｅｖｉｏｕｓ               ｃａｓｈ               ｆｌｏｗ               ｓｔａｔｅｍｅｎｔｓ,               ａｎｄ               ｐｒｏｊｅｃｔｉｎｇ               ｇｏａｌｓ               ｔｏ               ｈｅｌｐ               ｍａｎａｇｅｍｅｎｔ               ｍａｋｅ               ｂｅｔｔｅｒ               ｂｕｓｉｎｅｓｓ               ｄｅｃｉｓｉｏｎｓ               ｆｏｒ               ｌｏｎｇ               ａｎｄ               ｓｈｏｒｔ               ｔｅｒｍ.

Ｆｏｒ               ｅｘａｍｐｌｅ,               ｏｕｒ               ｆｉｎａｎｃｅ               ｄｅｐａｒｔｍｅｎｔ               ｅｖａｌｕａｔｅｄ               ｐｒｅｖｉｏｕｓ               ｐｅｒｆｏｒｍａｎｃｅ               ａｎｄ               ｆｏｒｅｃａｓｔｅｄ               ａ               ｐｏｓｉｔｉｖｅ               ｉｎｆｌｕｅｎｃｅ               ｆｏｒ               Ｓｔｒｉｄｅｎｔ               Ｍａｒｋｓ               ｐｒｏｇｒｅｓｓｉｏｎ               ａｓ               ａ               ｐｕｂｌｉｃ               ｃｏｍｐａｎｙ.

Ｉｔ               ｉｓ               ｍｕｃｈ               ｅａｓｉｅｒ               ｔｏ               ｅｖａｌｕａｔｅ               ｓｔｒｅｎｇｔｈｓ               ａｎｄ               ｗｅａｋｎｅｓｓｅｓ               ｔｈｒｏｕｇｈ               ｔｈｅ               ｕｓｅ               ｏｆ               ｒａｔｉｏｓ               ｓｕｃｈ               ａｓ               ｔｈｅ               ｃｒｏｓｓ-ｓｅｃｔｉｏｎ               ａｎａｌｙｓｉｓ               ｏｒ               ｔｉｍｅ-ｓｅｒｉｅｓ               ａｎａｌｙｓｉｓ.

Ｔｈｅ               ｆｉｎａｎｃｅ               ｄｅｐａｒｔｍｅｎｔ               ｉｓ               ｒｅｓｐｏｎｓｉｂｌｅ               ｆｏｒ               ｄｅｌｉｖｅｒｉｎｇ               ｒａｔｉｏｓ               ｕｓｅｄ               ｔｏ               ｅｖａｌｕａｔｅ               ｔｈｅ               ａｃｔｉｖｉｔｙ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ,               ｄｅｂｔ               ｒａｔｉｏ,               ｍａｒｋｅｔ               ｒａｔｉｏ,               ａｎｄ               ｐｒｏｆｉｔａｂｉｌｉｔｙ               (Ｇｉｔｍａｎ,               2006).

Ｂｕｓｉｎｅｓｓ               ｄｅｃｉｓｉｏｎｓ               ａｒｅ               ｎｏｔ               ｍａｄｅ               ｏｖｅｒ               ｎｉｇｈｔ               ａｎｄ               ｉｔ               ｉｓ               ｉｍｐｅｒａｔｉｖｅ               ｔｏ               ｈａｖｅ               ｐｒｅｃｉｓｅ               ｆｉｇｕｒｅｓ               ｆｏｒ               ａｃｃｕｒａｔｅ               ｐｒｏｊｅｃｔｉｏｎｓ.

Ｙｏｕｒ               ｔｒａｉｎｉｎｇ               ｍａｎｕａｌ               ｗｉｌｌ               ｄｅｓｃｒｉｂｅ               ｔｈｅｓｅ               ｃａｌｃｕｌａｔｉｏｎｓ               ｉｎ               ｍｏｒｅ               ｄｅｔａｉｌ.
               Ｔｈｅ               ａｃｃｏｕｎｔｉｎｇ               ｄｅｐａｒｔｍｅｎｔ               ｉｓ               ｉｎｖｅｓｔｅｄ               ｉｎ               ｔｈｅ               ｈｅｒｅ               ａｎｄ               ｎｏｗ.

Ｔｈｅ               ａｃｃｏｕｎｔｉｎｇ               ｄｅｐａｒｔｍｅｎｔ               ｃａｎ               ａｌｓｏ               ｂｅ               ｂｒｏｋｅｎ               ｄｏｗｎ               ｉｎ               ｔｗｏ               ｓｅｇｍｅｎｔｓ:               ｍａｎａｇｅｒｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｈｉｃｈ               ｒｅｐｏｒｔｓ               ｉｎｔｅｒｎａｌｌｙ               ａｎｄ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｗｈｉｃｈ               ｉｓ               ｉｎｖｏｌｖｅｄ               ｉｎ               ｒｅｐｏｒｔｉｎｇ               ｉｎｔｅｒｎａｌｌｙ               ａｎｄ               ｅｘｔｅｒｎａｌｌｙ.

Ｆｏｒ               ａｌｌ               ｉｎｔｅｎｓｉｖｅ               ｐｕｒｐｏｓｅｓ,               ｗｅ               ｗｉｌｌ               ｆｏｃｕｓ               ｏｎ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ａｓｐｅｃｔ               ｗｈｉｃｈ               ｕｓｅｓ               ｈｉｓｔｏｒｉｃａｌ               ｄａｔａ               ｔｏ               ｒｅｌａｙ               ｉｎｆｏｒｍａｔｉｏｎ               ａｂｏｕｔ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ａｃｔｉｖｉｔｉｅｓ               ｔｏ               ｖａｒｉｏｕｓ               ｓｏｕｒｃｅｓ.

Ｔｈｅｒｅ               ａｒｅ               ｆｏｕｒ               ｒｅｐｏｒｔｓ               ｔｈｅ               ａｃｃｏｕｎｔｉｎｇ               ｄｅｐａｒｔｍｅｎｔ               ｕｓｅｓ:               ｂａｌａｎｃｅ               ｓｈｅｅｔ,               ｉｎｃｏｍｅ               ｓｔａｔｅｍｅｎｔ,               ｓｔａｔｅｍｅｎｔ               ｏｆ               ｏｗｎｅｒ'ｓ               ｅｑｕｉｔｙ               (ｏｒ               ｒｅｔａｉｎｅｄ               ｅａｒｎｉｎｇｓ),               ａｎｄ               ｓｔａｔｅｍｅｎｔ               ｏｆ               ｃａｓｈ               ｆｌｏｗｓ               (Ｇｉｔｍａｎ,               2006).
               Ｖａｌｕａｔｉｏｎ               ｉｓ               ｄｅｓｃｒｉｂｅｄ               ｂｙ               Ｌａｗｒｅｎｃｅ               Ｇｉｔｍａｎ               (2007)               ａｓ               ａ               ｍｅｔｈｏｄ               ｕｓｅｄ               ｔｏ               ｅｓｔａｂｌｉｓｈ               ｔｈｅ               ｗｏｒｔｈ               ｏｆ               ａｎ               ａｓｓｅｔ               ｂｙ               ｊｏｉｎｉｎｇ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｒｉｓｋｓ               ａｎｄ               ｅｓｔｉｍａｔｅｄ               ｐｒｏｆｉｔｓ               ａｓｓｏｃｉａｔｅｄ               ｗｉｔｈ               ｔｈａｔ               ａｓｓｅｔ.

Ｔｈｅ               ｐｒｏｃｅｓｓ               ｏｆ               ｖａｌｕａｔｉｏｎ               ｉｓ               ｒｅｌａｔｉｖｅｌｙ               ｓｉｍｐｌｅ               ａｎｄ               ｉｎｖｏｌｖｅｓ               ｔｈｒｅｅ               ｂａｓｉｃ               ｉｎｐｕｔｓ:               (1)               ｔｈｅ               ｃａｓｈ               ｆｌｏｗ               ｔｈａｔ               ｉｓ               ａｎｔｉｃｉｐａｔｅｄ               ｏｖｅｒ               ｔｈｅ               ｃｏｕｒｓｅ               ｏｆ               ｏｗｎｅｒｓｈｉｐ               ｏｆ               ｔｈｅ               ｉｔｅｍ,               (2)               ｔｈｅ               ｔｉｍｉｎｇ               ｏｆ               ｔｈｅｓｅ               ｃａｓｈ               ｆｌｏｗｓ,               ａｎｄ               (3)               ｔｈｅ               ｌｅｖｅｌ               ｏｆ               ｒｉｓｋ               ｉｎｖｏｌｖｅｄ               ｗｉｔｈ               ｔｈｅ               ｃａｓｈ               ｆｌｏｗ.

Ｖａｌｕｅ               ｉｓ               ｎｏｔ               ｉｎｄｉｃａｔｉｖｅ               ｏｆ               ａｎ               ａｎｎｕａｌ               ｐｏｓｉｔｉｖｅ               ｃａｓｈ               ｆｌｏｗ.

Ｉｔｅｍｓ               ｃａｎ               ｓｔｉｌｌ               ｇａｉｎ               ｖａｌｕｅ               ｂｙ               ｈａｖｉｎｇ               ａ               ｏｎｅ-ｔｉｍｅ               ｃａｓｈ               ｆｌｏｗ               ｏｒ               ｅｖｅｎ               ａｎ               ａｌｔｅｒｎａｔｉｎｇ               ｃａｓｈ               ｆｌｏｗ.

Ｗｈａｔｅｖｅｒ               ｔｈｅ               ｃａｓｅ               ｍａｙ               ｂｅ,               ｉｔ               ｉｓ               ｉｍｐｏｒｔａｎｔ               ｔｏ               ｕｎｄｅｒｓｔａｎｄ               ｔｈｅ               ｓｃｈｅｄｕｌｅ               ｏｆ               ｔｈｅｓｅ               ｆｌｏｗｓ.

Ｖａｌｕａｔｉｏｎ               ｄｅｃｒｅａｓｅｓ               ｗｉｔｈ               ｔｈｅ               ｒｉｓｋ               ａｓｓｏｃｉａｔｅｄ               ｗｉｔｈ               ｔｈｅ               ｃａｓｈ               ｆｌｏｗｓ.

Ｔｈｅ               ｒｉｓｋ               ｓｈｏｕｌｄ               ｂｅ               ａｐｐｒｏｐｒｉａｔｅ               ｔｏ               ｔｈｅ               ｃａｓｈ               ｆｌｏｗ               ｆｏｒ               ｔｈｅ               ｖａｌｕａｔｉｏｎ               ｔｏ               ｂｅ               ｖａｌｉｄ               (Ｇｉｔｍａｎ,               2007).
               Ａｓ               ｎｅｗ               ｈｉｒｅｓ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ｗｏｒｋｉｎｇ               ｉｎ               ｙｏｕｒ               ｒｅｓｐｅｃｔｉｖｅ               ａｒｅａｓ               ａｓ               ｐａｒｔ               ｏｆ               ｔｈｅ               Ｆｉｎａｎｃｅ               ａｎｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｄｅｐａｒｔｍｅｎｔ               ｔｅａｍｓ.

Ｙｏｕｒ               ｒｏｌｅ               ｉｎ               ｖａｌｕｉｎｇ               ｎｅｗ               ｂｕｓｉｎｅｓｓ               ｏｐｐｏｒｔｕｎｉｔｉｅｓ               ｏｒ               ｐｒｏｊｅｃｔｓ               ｉｓ               ｅｓｓｅｎｔｉａｌ               ａｎｄ               ｃｒｕｃｉａｌ               ｔｏｗａｒｄｓ               ｔｈｅ               ｄｅｃｉｓｉｏｎ               ｍａｋｉｎｇ               ｐｒｏｃｅｓｓ.

Ｔｈｉｓ               ｔｅａｍ               ｈａｓ               ｔｈｅ               ａｂｉｌｉｔｙ               ｔｏ               ｍａｉｎｔａｉｎ               ｉｎｖｅｓｔｍｅｎｔｓ               ａｎｄ               ｉｎｆｌｕｅｎｃｅ               ｆｉｎａｎｃｉｎｇ               ｄｅｃｉｓｉｏｎｓ               ｂｙ               ｐｒｏｖｉｄｉｎｇ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｎｅｃｅｓｓａｒｙ               ｄｅｔｅｒｍｉｎｅ               ｔｈｅ               ｔａｘ               ｌｉａｂｉｌｉｔｉｅｓ,               ｕｎｄｅｒｓｔａｎｄ               ｓａｌｅｓ               ｆｉｇｕｒｅｓ               ａｎｄ               ｔｒｅｎｄｓ,               ａｎｄ               ｐｒｅｄｉｃｔ               ｃａｓｈ               ｆｌｏｗｓ.

Ｍａｋｉｎｇ               ａ               ｆｉｎａｎｃｉａｌ               ｄｅｃｉｓｉｏｎ               ｏｎ               ｔｈｅ               ｂｅｈａｌｆ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ               ｗｉｔｈｏｕｔ               ｃｏｎｓｕｌｔｉｎｇ               ｔｈｅ               Ｆｉｎａｎｃｉａｌ               Ｄｅｐａｒｔｍｅｎｔ               ａｎｄ               ｔｈｅ               ｅｘｐｅｒｔｉｓｅ               ｔｈｅｙ               ｃａｎ               ｐｒｏｖｉｄｅ               ｉｓ               ａ               ｓｔａｂ               ｉｎ               ｔｈｅ               ｄａｒｋ.
               Ｏｖｅｒ               ｐａｓｔ               ｙｅａｒｓ,               ｔｈｅ               ａｃｔｉｏｎｓ               ｏｆ               ｂｕｓｉｎｅｓｓｅｓ               ｈａｖｅ               ｃｏｍｅ               ｔｏ               ｂｅ               ｌｏｏｋｅｄ               ｕｐｏｎ               ｗｉｔｈ               ｍｏｒｅ               ｏｆ               ａ               ｓｋｅｐｔｉｃａｌ               ｅｙｅ               ａｓ               ｃｏｎｓｕｍｅｒｓ               ａｎｄ               ｏｔｈｅｒ               ｕｓｅｒｓ               ｂｅｃａｍｅ               ｉｎｃｒｅａｓｉｎｇｌｙ               ｍｏｒｅ               ａｗａｒｅ               ｏｆ               ｔｈｅ               ｅｔｈｉｃａｌ               ａｃｔｉｖｉｔｙ               ｂｅｈｉｎｄ               ｔｈｅ               ａｃｔｉｏｎｓ               ｏｆ               ｔｈｅｓｅ               ｂｕｓｉｎｅｓｓｅｓ.

Ａｓ               ａ               ｒｅｓｕｌｔ,               ｅｔｈｉｃｓ               ａｒｅ               ａ               ｌａｒｇｅ               ｐａｒｔ               ｏｆ               ｏｕｒ               ｃｏｒｐｏｒａｔｅ               ｖａｌｕｅｓ               ｈｅｒｅ               ａｔ               Ｓｔｒｉｄｅｎｔ               Ｍａｒｋｓ.

Ｃｏｎｓｅｑｕｅｎｔｌｙ,               ｍｅｍｂｅｒｓ               ｏｆ               ｔｈｅ               ｆｉｎａｎｃｅ               ｄｅｐａｒｔｍｅｎｔ               ｍｕｓｔ               ｏｐｅｒａｔｅ               ｕｎｄｅｒ               ｔｈｅｓｅ               ｅｔｈｉｃａｌ               ｇｕｉｄｅｌｉｎｅｓ.

Ａｓ               ａ               ｃｏｍｐａｎｙ               ｗｅ               ｒｅｍａｉｎ               ｒｅｓｐｅｃｔｆｕｌ               ｏｆ               ｔｈｅ               ｃｏｎｓｕｍｅｒ               ａｓ               ｔｈｅｙ               ａｒｅ               ｔｈｅ               ｏｎｅｓ               ｗｈｏ               ｓｕｓｔａｉｎ               ｏｕｒ               ｂｕｓｉｎｅｓｓ               ｔｈｒｏｕｇｈ               ｔｈｅｉｒ               ｐｕｒｃｈａｓｅｓ.

Ｗｉｔｈ               ｃｏｍｍｅｎｔ               ｔｏ               ｉｎｄｉｖｉｄｕａｌ               ｅｍｐｌｏｙｅｅｓ,               ｗｅ               ｍｕｓｔ               ｒｅｍａｉｎ               ｒｅｓｐｅｃｔｆｕｌ               ｔｏ               ｔｈｏｓｅ               ａｒｏｕｎｄ               ｕｓ               ａｓ               ｗｅｌｌ.

Ｅｍｐｌｏｙｅｅｓ               ｍｕｓｔ               ｂｅ               ａｗａｒｅ               ｏｆ               ｔｈｅ               ｉｍｐａｃｔ               ｔｈｅｉｒ               ａｃｔｉｏｎｓ               ｍａｙ               ｈａｖｅ               ｏｎ               ｏｔｈｅｒ               ｅｍｐｌｏｙｅｅｓ               ａｎｄ               ｔｈｅ               ｃｏｍｐａｎｙ.

Ｗｅ               ａｒｅ               ｄｅｄｉｃａｔｅｄ               ｔｏ               ｂｕｉｌｄｉｎｇ               ａ               ｔｅａｍ               ａｎｄ               ｆａｍｉｌｙ               ｈｅｒｅ               ａｔ               Ｓｔｒｉｄｅｎｔ               Ｍａｒｋｓ               ａｎｄ               ｉｔ               ｉｓ               ｉｍｐｏｒｔａｎｔ               ｔｈａｔ               ｅｖｅｒｙｏｎｅ               ｂｅ               ｔｒｅａｔｅｄ               ｆａｉｒｌｙ               ａｎｄ               ｗｉｔｈ               ｒｅｇａｒｄ               ｔｏ               ｅｔｈｉｃａｌ               ｍａｔｔｅｒｓ.

Ｔｏ               ｅｎｓｕｒｅ               ｔｈｅ               ｈｉｇｈｅｓｔ               ｌｅｖｅｌ               ｏｆ               ｅｔｈｉｃａｌ               ｑｕａｌｉｔｙ               ｉｓ               ａｄｈｅｒｅｄ               ｔｏ               ｗｅ               ｈａｖｅ               ｉｎｓｔａｔｅｄ               ｓｅｖｅｒａｌ               ｔｙｐｅｓ               ｏｆ               ａｕｄｉｔｉｎｇ               ｓｔａｎｄａｒｄｓ               ｔｈａｔ               ｗｉｌｌ               ｅｎｃｏｕｒａｇｅ               ｅｍｐｌｏｙｅｅｓ               ｔｏ               ｅｎｇａｇｅ               ｉｎ               ａｃｔｉｖｉｔｉｅｓ               ｗｈｉｃｈ               ｗｉｌｌ               ｐｒｏｍｏｔｅ               ｔｈｉｓ               ｔｙｐｅ               ｏｆ               ｐｅｒｆｏｒｍａｎｃｅ               (Ｇｉｔｍａｎ,               2006).
               Ｏｎｃｅ               ａｇａｉｎ,               ｗｅｌｃｏｍｅ               ｔｏ               ｔｈｅ               ｔｅａｍ               ａｎｄ               ｗｅｌｃｏｍｅ               ｔｏ               Ｓｔｒｉｄｅｎｔ               Ｍａｒｋｓ.

Ｉ               ｈｏｐｅ               ｔｈｉｓ               ｉｎｔｒｏｄｕｃｔｉｏｎ               ｉｎｓｐｉｒｅｓ               ｙｏｕ               ｔｏ               ｓｐｒｅａｄ               ｙｏｕｒ               ｒｏｏｔｓ               ｉｎｔｏ               ｔｈｅ               ｃｏｍｐａｎｙ               ａｎｄ               ｂｅｃｏｍｅ               ａｎ               ｉｎｔｅｇｒａｌ               ｐａｒｔ               ｏｆ               ｏｕｒ               ｔｅａｍ-ｂｕｉｌｄｉｎｇ               ｐｒｏｃｅｓｓ.

Ｏｕｒ               ｏｖｅｒａｌｌ               ｇｏａｌ               ｉｓ               ｔｏ               ｍａｘｉｍｉｚｅ               ｓａｌｅｓ               ａｎｄ               ｐｒｏｆｉｔｓ               ｔｈｒｏｕｇｈ               ｔｈｅ               ｐｒｏｍｏｔｉｏｎ               ｏｆ               ａ               ｑｕａｌｉｔｙ               ｐｒｏｄｕｃｔ.

Ｙｏｕｒ               ｃｏｎｔｒｉｂｕｔｉｏｎｓ               ｔｏ               ｔｈｅ               ｆｉｎａｎｃｅ               ａｎｄ               ａｃｃｏｕｎｔｉｎｇ               ｄｅｐａｒｔｍｅｎｔ               ａｒｅ               ｉｍｍｅａｓｕｒａｂｌｅ               ａｎｄ               ｔｈｅ               ｋｎｏｗｌｅｄｇｅ               ｙｏｕ               ｇａｉｎ               ｈｅｒｅ               ｗｉｌｌ               ｂｅ               ｉｒｒｅｐｌａｃｅａｂｌｅ.
               Ｒｅｆｅｒｅｎｃｅｓ:
               ＣＴＵ               Ｏｎｌｉｎｅ.

(Ｅｄ.).

(ｃａ.

2007).

Ｐｈａｓｅ               1               Ｃｏｕｒｓｅ               Ｍａｔｅｒｉａｌ               [ｍｕｌｔｉｍｅｄｉａ               ｐｒｅｓｅｎｔａｔｉｏｎ].

Ｃｏｌｏｒａｄｏ               Ｓｐｒｉｎｇｓ,               ＣＯ:               ＣＴＵ               Ｏｎｌｉｎｅ.

Ｒｅｔｒｉｅｖｅｄ               Ｏｃｔｏｂｅｒ               12,               2007,               ｆｒｏｍ               ＣＴＵ               Ｏｎｌｉｎｅ,               Ｖｉｒｔｕａｌ               Ｃａｍｐｕｓ,               ＦＩＮ310               Ｆｉｎａｎｃｉａｌ               Ｍａｎａｇｅｍｅｎｔ               Ｐｒｉｎｃｉｐｌｅｓ:               0704Ａ-05.

Ｗｅｂｓｉｔｅ:               ｈｔｔｐｓ://ｃａｍｐｕｓ.ｃｔｕｏｎｌｉｎｅ.ｅｄｕ/ＭａｉｎＦｒａｍｅ.ａｓｐｘ?ＣｏｎｔｅｎｔＦｒａｍｅ=/Ｃｌａｓｓｒｏｏｍ/ｃｏｕｒｓｅ.ａｓｐｘ?Ｃｌａｓｓ=23719&ｔｉｄ=39
               Ｅｎｔｅｒｐｒｉｓｅ               Ｓｏｌｕｔｉｏｎｓ               Ｃｏｍｐｅｔｅｎｃｙ               Ｃｅｎｔｅｒ.

(2007)               ＥＲＰ/ＳＯＡ               Ｒｅｓｏｕｒｃｅ               Ｃｅｎｔｅｒ.

Ｒｅｔｒｉｅｖｅｄ               Ｏｃｔｏｂｅｒ               11,               2007,               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ａｒｍｙ.ｍｉｌ/ｅｓｃｃ/ｅｒｐ/ａｅｔｇ_ｔｅｒｍｓ.ｈｔｍ
               Ｇｉｔｍａｎ,               Ｌ.

(2006)               Ｐｒｉｎｃｉｐｌｅｓ               ｏｆ               Ｍａｎａｇｅｒｉａｌ               Ｆｉｎａｎｃｅ.

(11ｔｈ               ｅｄ.)               Ｓａｎ               Ｄｉｅｇｏ,               ＣＡ:               Ｐｅａｒｓｏｎ/Ａｄｄｉｓｏｎ               Ｗｅｓｌｅｙ.






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