【正文】
Current Assets Fixed Assets 1 Tangible 2 Intangible 18 The Financial Manager The Financial Manager’s primary goal is to increase the value of the firm by: 1. Selecting value creating projects 2. Making smart financing decisions 19 Hypothetical Organization Chart Chairman of the Board and Chief Executive Officer (CEO) President and Chief Operating Officer (COO) Vice President and Chief Financial Officer (CFO) Treasurer Controller Cash Manager Capital Expenditures Credit Manager Financial Planning Tax Manager Financial Accounting Cost Accounting Data Processing Board of Directors 110 The Corporate Firm ? The corporate form of business is the standard method for solving the problems encountered in raising large amounts of cash. ? However, businesses can take other forms. 111 Forms of Business Organization ? The Sole Proprietorship ? The Partnership ? General Partnership ? Limited Partnership ? The Corporation 112 A Comparison Corporation Partnership Liquidity Shares can be easily exchanged Subjec