The yield curve shows the relationship between the yield (interest rate) and the maturity period of a bond. It graphically represents the rate of return of a particular bond against its maturity period. Investors use yield curves to analyze and compare between their investments alternatives. It gives a clear understanding to the investor as to how much of yield that he is going to get depending on the no of years to the maturity. Investors [...]

Financial accounting is concerned with providing financial information about the company’s performance. Management accounting is concerned with generating necessary information for decision making purposes in the organization and these data are not available for the general public or stakeholders.

PESTN analysis is used to analyse in analysing the cusrrent state/position in the organization in relation to its external environment. As the beginning of the strategic management process an organization needs to analyse the environment and identify its strengths, weaknesses, opportunities and threats.

When it comes to “bottom line” of a business all what we recall is the profit of an organization and now new concept introduced called “triple bottom line”

At the initial stage of strategic management process company needs to identify its current position and this is called as “situational analysis”. (Refer the Strategic Management Model) There are many tools to perform situational analysis and some of the widely used tools re PEST analysis, Porters 5 forces model, Porters Value chain, Customer profitability anaylysis, leadership analysis, SWOT analysis and so on. In this tutorial we are going to learn about the 4C model of situational analysis introduced by Japanese Scholar Kenichi Ohmae. This model integrates all other model and it is a simple model to understand.