ABSTRACT
MEMSCOST is designed to compute the cost structure of a device
from an engineering perspective. However, this same data can also
provide much of the raw data for simple accounting statements and
financial metrics, and MEMSCOST itself converts the engineering
cost data into a simple profit & loss statement. These same data
options can be used as the basis of an investment business case.
This chapter will summarise the role of the key financial statements
(it is not intended as a lesson in accounting) and show how
MEMSCOST can be used in financial assessments by presenting a
simple, illustrative investment business case. Finally, this chapter
will look at some key financial concepts.
