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Stage 2: Rooting Out Redundancy 4 Will the budget request duplicate already existing capacity Even smaller companies with minor operations away from headquarters can accumulate excess capacity Today, this risk is especially acute with capital spending requests for new technology Observes Copeland: A company may discover that it has inadvertently created excess capacity in its server networks How Its field engineers, unaware that those designing the network had already built in a 30% extra server capacity, may install additional servers to ensure sufficient capacity Recommendation: Here, the solution lies beyond the capital budgeting process, with controllers fostering communication among decisionmakers and making sure they share information There will then be fewer requests for capital expenditures that accumulate needless and overlapping capacity 5 Are managers shifting short-term costs to the capital budget In some departments, executives manage their costs by shifting spending to capital accounts.



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Coordinate transformations are methods for transforming a vector represented in one coordinate system into the appropriate representation in another coordinate system. These coordinate transformations can be represented in a number of different ways, each with its advantages and disadvantages. These transformations generally involve translations (for coordinate systems with different origins) and rotations (for Cartesian coordinate systems with different axis directions) or transcendental transformations (between Cartesian and polar or geodetic coordinates). The transformations between Cartesian and polar coordinates have already been discussed in Section C.3.1 and translations are rather obvious, so we will concentrate on the rotations. C.4.1 Euler Angles

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Their knowledge of basic accounting tells them that short-term costs that run through the income statement diminish department profitability more than costs that are capitalized in the departmental budget and then depreciated Recommendation: If possible, controllers should ask department managers to include analyses of aftertax capitalized costs in their budget requests 6 Are there signs of budget massage Budget massage is common when senior managers, instead of policing capital spending, merely compare a unit s spending to its forecast In this environment, shrewd managers manipulate their budgets, shuffling expenditures between their capital and annual operating budgets, to achieve steady year-to-year capital budgets This way, they avoid the risk of denied capital spending requests following years when their capital budget goes down Further, they avoid visits from internal audit Why Often, top managers, who do not scrutinize spending detail, send auditors to investigate big or fluctuating requests for capital spending increases.

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Hoursj is the number of hours the plant operates in year j. We assume 3900 on-peak operating hours for years without overhaul and 3260 hours every fth year when there is an overhaul. Start-UpCostj = 25,000 (1.02) j Start-Upj 25,000(1.02)j is the cost in $/start-up for year j. Start-Upj is the number of start-ups in year j. We assume 255 for years without an overhaul and 215 for years with an overhaul. VOMj = 450 3.50 1.02j Hoursj 450 is the output of the plant in MW. 3.50(1.02)j is the VOM charge in $/MWH for year j. Hoursj is described under EnergyPaymentj. CapacityPaymentj = 450,000 CPj CPj is as in the preceding example in dollars/kW-year. 450,000 is the capacity of the plant in kW. These values are placed into a spreadsheet where the present value is calculated. The net present value provides the difference between the revenues and the cost of construction. The cost of construction is taken at $850/kW as presented in Section 2.3.8. Table 9.2 provides the results of the spreadsheet. The column entitled Future value provides the sum of the revenue streams in which the bene ts, energy payment, and capacity payment are positive while the costs, start-up cost, and VOM are negative. The present value is arrived at by applying the discount rate of 12 percent to the future value streams.

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Though the practice is well known, Copeland reminds controllers that one capital-budget game managers play is end-loading For example, at year-end, a dented fender becomes a new delivery truck When managers realize they are going to underspend an allocation, they start putting in unnecessary expenses to make up the shortfall Suggests Copeland: By going to the trouble during the year to query unit managers about small decisions of this sort, senior managers can discourage units from massaging their budgets Stage 3: Improving the Process 7 Are we using fixed assets fully Slow-moving bureaucratic procedures or mediocre tracking of fixed assets will inflate the capital budget How Say a company is slow to compile information about computers that it is disconnecting and relocating.

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