Acumen是功能全面又极其容易使用的财务分析（financial analysis）软件，由Three D Graphics公司开发，使用世界级的领先的软件开发技术，它是功能非常强大的可以执行财务分析的新工具！

ACUMEN
——FINANCIAL ANALYSIS THAT MEANS BUSINESS


ACUMEN is a comprehensive, but extraordinarily easy to use, financial analysis software suite that responds to the recent demands for expanded accuracy and pertinent disclosures. Developed by Three D Graphics, a leading developer of world-class software technology, it is an exciting and powerful new tool for executive level financial analysis.


" The SEC is proposing new rules that would require public companies to better explain their financial condition in annual reports..."

May 1, 2002....The Wall Street Journal
As current as today’s headlines, the accounting profession and their clients are now being held to new standards. The old ways are no longer good enough. The old tools no longer suffice.

New tools are needed to craft new solutions to be in compliance with today’s new realities.

ACUMEN responds to this new environment. ACUMEN is designed for use by accountants, auditors, analysts and consultants, as well as the executive management of their clients. ACUMEN brings a new dimension of analytics and capability necessary in today’s challenging environment. Not withstanding its power, it can quickly and easily be learned and used. It is straightforward and intuitive, with user-friendly graphics for presentations as well as entering data.

Traditionally, financials have been restricted to a carefully scripted outline of history without regard to "what would have been" looking back and "what if" looking ahead. ACUMEN starts with this historical data, but is designed to facilitate easy manipulation of the pertinent variables for the purpose of highlighting the performance "hot spots" that are creating the current headlines.

ACUMEN will help discover the bottom line sensitivities that occur with the combined variances of volume, costs and prices. Expose (for those entitled to see) the negative effects of "revenue recognition", "asset impairment", and "excess overhead absorption" -- to name some of the most prevalent issues.