Jachim Gobien, Author at FACFO

How to choose between straight-line depreciation and accelerated depreciation methods

Accounting, Financial planning / By Jachim Gobien

Long-term assets, also known as non-current assets, are used to produce goods or to supply services, rentals, or administrative purposes. They can be tangible or intangible and are expected to benefit the company for over one year. The most common long-term assets for SMEs are: This article explains how long-term tangible assets can be depreciated […]

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How much must be sold to break even or to realize a target profit?

Management accounting / By Jachim Gobien

While every company needs to know the answer to this question, the answer is even more vital for start-ups that do not have much margin for error. This is because the revenues will exactly equal the expenses at the breakeven point. In other words, the company does not incur a loss nor does it realize

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The Berkus method: A pre-revenue valuation method

The Berkus method: an elegantly simple model to value a pre-revenue start-up

2 Comments / Funding, Risk management / By Jachim Gobien

The Berkus method provides entrepreneurs and early-stage investors with a simple framework to value a pre-revenue startup by focusing on risk factors instead of financial projections. This method is useful for founders and early-stage investors (angels, early-stage venture capital, and crowdfunding backers). However, the model’s simplicity does not replace the need to perform comprehensive due

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