The Activity-Based Costing Model

Introduction to the Activity-Based Costing (ABC) Model The Activity-Based Costing method identifies the activities in the company and assigns their costs to production based on actual consumption. One of the most recognized definitions is of the Chartered Institute of Management Accounting (CIMA) and defines the ABC method as an ‘approach Read more…

Leveraged Buyout Acquisitions

What is a Leveraged Buyout (LBO) Transaction? A Leveraged Buyout (LBO) transaction is the acquisition of an entity using significant amounts of loaned capital to meet the consideration. LBO transactions can go up to 9:1 ratio of Debt to Equity. In a Leveraged Buyout transaction, the target company’s assets become Read more…