This is the accounting equation which is followed in balance sheet of any company. The sum of liabilities and equities is equal to the assets of the company. Liabilities of the company finance the assets of the company. The difference between the both is the equity which is bought in by the owners of the company. Owners of the company can be proprietor or the shareholders of the corporation. Any organisation will have its key stakeholders. These bunch of stakeholders look into the performance of the company and will decide its future course of action. For any company the key shareholders are management, shareholders, customer & suppliers. These are the people who look in the annual filings and quarterly filings. (John Struat Mill, 2011)
Earlier the cost structures where direct and the product lines were having a direct approach. As the product diversification took place and with automated technology the costing system has not evolved. Low volume products which use more of the activity at cost centers are having the same cost structures as high volume products. This is leading to costing errors. Activity based costing will assign activities that are associated with each of the products. This will help in highlighting the product cost as per their activities. Low volume products which are more complex to create will be marked up in costing, while high volume products which are less complex to create will be marked down. (California State Publications, 2011)
Cash flow is very critical to the company or the business will run out of the required working capital. Any business venture requires a working capital and needs to manage the timing of cash paid and cash received. If the timings do not match for most of the times, management will always be stressed out to align these two critical junctures. Once in possession of all required information, the financial function analyzed in depth it in order to quantify the financial impact, to calculate the total cash flow forecasts and if the project is likely to be released. (Giligan)
这是任何公司的资产负债表遵循的会计等式。负债与权益的总和等于该公司的资产。企业的财务公司的资产负债。两者之间的区别是公平的，买来的公司的所有者。本公司拥有人可业主或公司的股东。任何组织都有其关键利益相关者。这些一群利益相关者看看公司的业绩，将决定其未来的行动。任何公司的主要股东是股东，客户和供应商管理。这些都是看看谁在年度财务报告和季度报告的人。（约翰struat轧机，2011）
早期的成本结构，直接与产品线有一个直接的方法。随着产品的多样化发生和自动化技术的成本系统已经不能适应。体积小的产品，使用更多的活动在成本中心具有相同的成本结构，为大批量的产品。这是导致成本的错误。基于作业的成本将是每一个产品的相关活动。这将有助于突出产品成本按他们的活动。体积小的产品，创建更复杂的将被标记在成本，而量大的产品，创造不太复杂的将显着下跌。（加利福尼亚出版，2011）
现金流是公司或企业非常重要的会耗尽所需流动资金。任何企业的工作需要一个资本和需要管理的现金支付和现金的时间收到。如果时间不为大多数的时间相匹配，管理一定是压力来调整这两个关键时刻。一旦所有所需信息占有，金融功能进行了深入分析，以量化的财务影响，计算总的现金流预测，如果项目可能会被释放。（吉利根）
