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How to survive a business 'divorce.' (coping with layoffs caused by corporate reorganizations)

Article Abstract:

The high number of mergers, leveraged buyouts, and other forms of corporate reorganizations has left many accounting professionals in middle management vulnerable to layoffs. An accountant who was laid off in a reorganization discusses his experiences and the mistakes he made during his job search. The employee who is notified of an imminent layoff or dismissal should immediately determine whether the employer is willing to help with the upcoming job search. Employees being laid off should also find out if alternative positions are available within the company. As many sources as possible should be utilized during the job search, both inside and outside the company. The support and assistance of family and associates are invaluable when conducting a job search. Maintaining a positive attitude is also important.

Management, Career changes, Job hunting, Layoffs

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When should LIFO-liquidated inventories be replaced?

Article Abstract:

Although the last-in, first-out (LIFO) method of inventory valuation is generally considered to bring tax savings to a company, LIFO may not be create tax savings. The liquidation of previous LIFO inventory layers may actually increase taxes. During periods of inflation, it is usually wise to replace LIFO layers by the end of the year to avoid negative tax effects. However, during periods of price decreases, this policy is not advisable. A way is suggested for LIFO layer replacement which accounts for future inventory price declines as well as for tax costs. This involves use of an algebraic decision model which is used to generate a decision table to be used by managers with a year-end LIFO layer liquidation problem.

Accounting and auditing, Accounting, Valuation, Inventory control, Materials management, Inventories, Managerial accounting

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