Protect your pension surplus from interest rate risk

Article Abstract:

Pension fund managers are advised to reconsider their traditional investment strategies. Companies will have to report any pension plan deficit as balance sheet liability beginning in 1989. Interest rate volatility could endanger the funding position of even the best-funded pension plans, and companies with under-funded or marginally-funded plans would do well to consider new strategies. Sponsors will continue to have as their top priority the maximizing of long-term asset portfolio return. The appearance of zero coupon and principal-only strip securities makes it possible now to build a bond portfolio with any given duration.

Methods, Investments, Risk management, Pension funds, Investment advisers, Surplus (Accounting)

---

Everyone can use this cost-benefit analysis system

Article Abstract:

The United Services Automobile Association has developed a system that allows managers to make cost-benefit analyses of day-to-day operating decisions. This should be especially helpful for managers who lack the staff or time to carry out precise accounting analyses. The USAA Standard Costing Manual consists of a comparison of common accounting techniques, examples of how cost analyses can be applied to operating decisions, standard costing forms and standard costing factors used to summarize and quantify costs and benefits.

Economic aspects, Services, Reports, Accounting and auditing, Accounting, Cost accounting, Managerial accounting, Value analysis (Cost control), Cost (Economics), Costs (Economics), United Services Automobile Association

---

Similar abstracts:

• Abstracts: The push-down accounting controversy. Capitalizing on excess pension assets. Analyzing the profitability of branch banks
• Abstracts: The CMA is 20 years old. Protect your company's earnings forecasts from litigation
• Abstracts: Multi-objective assessment of effectiveness of strategic planning: a discriminant analysis approach. Environments as moderators of the relationship between strategy and performance
• Abstracts: Does cash count? Using the statement of cash flows to analyze corporate performance. 1 + 1 = 3
• Abstracts: Information security. Teleconferencing - meeting on the air. Managing information with electronic mail

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.