Categoria: Bookkeeping

  • Full Time Equivalent FTE Benefits, Calculation, Example

    Consequently, the FTE for a part-time employee working 20 hours a week would be 0.5. For example, let’s say you have a 100-hour project to complete within a week. Based on a 40-hour FT workweek, you’d need two full-time workers and one 0.5 FTE part-time employee. Add your team’s billable rates to forecast project costs,…

  • Capital Budgeting: Meaning, Process and Techniques

    Some of the qualitative analysis procedures used includes the political environment, economic environment, competition in the industry, etc. The capital charge, designed to ensure that departments recognize the opportunity cost of holding capital, includes both debt and equity components. The equity component, derived using the Capital Asset Pricing Model, notionally reflects the return on capital…