Detail Get Into E-Commerce Without Betting The Store   Oleh:  Piturro, Marlene Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 187 no. 5 (1999), page 56-64. Topik: e-commerce; e-commerce; betting the store Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel How CPA s can contribute to the financial analysis supporting their company's decision to invest in e - commerce. E - commerce, as Amazon.com's shareholders know, is an investment in the future, not a way to make a quick buck. But prudent companies need to be able to see how they will be able to earn a return on their investment before committing to any large capital expenditure. CPA s who try to analyze who try to analyze their company's investment in e - commerce capabilities should not allow themselves to be paralyzed by the seemingly limitless costs of the investment without weighing that against the equally boundless potential return. Here are some examples of how companies have succeeded in their initial investments in e - commerce, and some advice for CPA s at companies that are preparing to make that leap of faith. E - Purchases Everywhere A survey of 3,000 purchasing executives in manufacturing, government, construction and engineering sponsored jointly by The Thomas Register and Visa USA found that - 25 % purchased between $1,000 and $10,000 worth of goods per month via the Internet. - 8% purchased more than $10,000 worth of goods per month over the Internet. Source : American Banker, October 29, 1998. (ILLUSTRATION: MICHAEL AVETO/SIS) In 1998 Amazon.com lost $125 million - twenty cents for every dollar of revenue it generated. Yet Amazon.com is often cited as an e - commerce success story. It has made a fortune for its shareholders, but the company itself has never earned a nickel. The optimists purchasing stock at $125 a share are investing in Amazon.com's potential, not today's money loser. CPA s in business and industry need to be able to look at an investment in e - commerce from the same perspective as Amazon.com's investors if they are to understand the future and help their companies get there. CPA s and other financial managers working on teams that must make e - commerce decisions can feel very uncomfortable with the degree of uncertainty they must work with. Whether a company is hoping to open an on - line store or something more simple, it can start with a relatively small investment. David A. Newman, CPA and CFO of Gr8, a Web site designer / provider based in Baltimore, notes that "E - commerce can be intimidating to CPAs." Why ? He says that CPA s sometimes exhibit "sticker shock" over high costs. However, forward - looking CPAs should step up to the challenge, using their skills to "optimize the use of financial resources." Darius Vaskelis, an Intranet Manager at IT consultancy Inforte, says that some of his clients have been pleasantly surprised by the magnitude of the cost savings generated by their e - commerce investments. (PHOTO BY : LARRY EVANS/BLACK STAR) The rewards of such an investment can be surprising, though. Darius Vaskelis, Intranet Manager at Inforte, an IT consultancy in Chicago says : "We've had clients who thought a decrease from $ 100 to $ 20 per purchase order was great, but e - commerce actually drove [the cost of processing a customer's order] down to five dollars a P. O." Other consequences of an entry - level e - commerce investment can put an entire business at risk, however. CPA s can't abandon all caution when that happens. Accordingly, CPA s and other financial executives that help manage the costs associated with a new e - commerce installation should examine its overall effect on business strategy. A large risk may pay off, but executives must take it with eyes wide open. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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