Resources & Publications

February 2010
Click on article titles to download FREE PDFs.


Creating an Excel-Based Budget You’ll Really Use
By Jason Porter and Teresa Stephenson, CMA     
Budgeting is often a source of consternation for department managers as well as the finance department. In this six-part series, the authors detail an effective, efficient budget method that involves the creation of a linked Master Budget within Excel. The results are a budget that enables managers to see how their estimates and assumptions impact the company’s critical financial statements and minimize attempts to game the system. Part 1 examines the Data Input Sheet and the Sales Budget.

The Business of Making Money with Movies
By S. Mark Young, James J. Gong, and Wim A. Van der Stede   
Major film studios are constantly seeking new methods of generating revenue from their movies. These days, four-fifths of a film’s revenue comes from other downstream sources, including home video, pay TV, and syndication. With new technological breakthroughs, including distribution over the Internet, the studios continue to explore how they can generate more revenue while protecting their rights and property.

Improving Tax Competitiveness via Intellectual Property Management
By Emmalee K. Wus, CPA; Anthony Curatola; and Mitch McGhee      
The global business environment has not only created new competition among companies, but governments have found it necessary to compete on tax rates and incentives to attract new business to their country. Multinational corporations can take advantage of these lower tax rates by incorporating intellectual property migration into their transfer-pricing strategies.

Accounting Meets Strategy: Share Repurchase Programs
By Jane L. Reimers and J. Clay Singleton    
A share repurchase program is an important tool in managing a firm’s balance sheet. Integrating the underlying business objectives with the mechanics of these transactions provides an excellent example of strategic accounting. Here’s a detailed picture of treasury stock—why repurchases are made and methods of accounting for them—including examples of firms with significant buyback programs.


Acting Rightly

The American Opportunity Tax Credit

Is It Time to Consolidate?

Taxpayers Need to Shout: Enough Bank Bailouts!

Take Networking to the Next Level

My Second Career


• No Accounting for Healthcare Bill
• SEC Pay Reporting Changes Seen as Minor
• U.S. House Passes Two Bills Encouraging XBRL Use
• Letters: New CMA Exam Helps IMA Brand
• Books: Aging and the Economy

Picture Lookups

Refining Your Reports

XBRL Implementation Strategies: Frequently Asked Questions

Google’s Nexus One, BlackBerry Presenter, LaCie USB Flash Drives, TaxWise

The New Newsprint


Join Today

Start receiving the value enjoyed by more than 70,000 accounting professionals worldwide. Join now.

If you are already an IMA member, please log in now.


Click here to subscribe to Strategic Finance as a nonmember.

Order Back Issues

Print copies of Strategic Finance are available for $18 for nonmembers.

Back Issues Order Form

© 1997–2014, Institute of Management Accountants, Inc.   10 Paragon Drive, Suite 1, Montvale, NJ 07645-1760   (800) 638-4427 or +1 (201) 573-9000 

Site Map  |  Site Help and FAQ  |  IMA Policies