How to interpret financial statements for better business decisions:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York
Amacom
1991
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XII, 417 S. |
| ISBN: | 0814459404 |
Staff View
MARC
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| adam_text | Contents
Preface ix
Acknowledgments xi
Parti
The Importance of Understanding the Basics
of Financial Management 1
1 A Method to Improve Financial Management 3
2 Financial Statements: The Raw Material of
Ratio Analysis 10
Part II
The Seven Causal Ratios 17
3 Net Profit to Net Sales 21
4 Net Sales to Total Assets 26
5 Collection Period of Accounts Receivable 29
6 Cost of Sales to Inventory 36
7 Net Sales to Fixed Assets 43
8 The Effect of Three Other Asset Factors on Net Sales to Total Assets 47
9 Net Sales to Net Worth 55
10 Long Term Liabilities to Total Noncurrent Assets 62
11 The Seven Causal Ratios: Review and Concise Summary of Basic
Principles 66
Part III
The Nine Secondary Ratios That Measure Effect 69
12 Net Profit to Net Worth 71
13 Total Liabilities to Net Worth 77
14 Current Liabilities to Net Worth 84
15 Net Sales to Working Capital 88
16 Current Assets to Current Liabilities 93
17 Cash and Short Term Investments plus Accounts Receivable to
Current Liabilities (the Quick Ratio) 101
18 Total Noncurrent Assets to Net Worth 106
v
vi Contents
19 Long Term Liabilities to Working Capital 110
20 Net Profit to Total Assets 115
21 The Nine Secondary Ratios: Review and Concise Summary of Basic
Principles 118
Part IV
Two Important Reference Guides 123
22 Impact of the Seven Causal Ratios on the Nine Ratios That Measure
Effect 125
23 The Three Most Common Reasons for Management Review of
Financial Statements 133
PartV
Application of the Causal Ratios 137
24 Company A: A New Strategy to Avert Disaster 139
25 Company B: Steps Toward the Comfort Level 150
26 Company C: An Unnecessary Fall 156
27 Company D: Look to the Future 167
28 Ratio Analysis: A Tool for Making Policy Decisions 174
29 Measures to Restore Financial Health 186
Part VI
The Versatility of Cause and Effect Ratio Analysis 195
30 Analysis of Strategic Moves 197
31 Cause and Effect Analysis: A Tool, Not a Dictate 218
32 Many Uses in External Analysis 233
Part VII
Comparative Statistics: A Basis for Better Business Decisions 253
33 The Importance of Benchmark Ratios 255
34 Seasonal Factors and Cyclical Influences 263
35 Sources of Comparative Statistics 274
Appendix A
Financial Structure and Performance Measurement: Related Ratios and
Concepts 287
Al Working Capital Vulnerability 289
A2 Coverage of Interest and Long Term Liabilities 296
A3 The Influence of Financial Leverage on Return on Equity 308
A4 Return on Investment: The Du Pont Formula 321
A5 Approaches to Performance Measurement of Management
Employees: Return on Assets Employed 325
Contents vii
A6 The Importance of Sustainable Growth 330
A7 Z Score: Prediction of Business Failure 335
A8 Application of Ratio Analysis in Business Valuation 341
A9 Investors Perspective: Cash Flow in Relation to Invested Capital 345
A10 Investment Terminology: Caution Advised 348
Appendix B
Operating Analysis and Profit Planning: Related Ratios and Concepts 353
Bl Income Statement Analysis 355
B2 Break Even Analysis 367
B3 Cash Flow Analysis 378
B4 Gross Margin Return on Inventory 386
B5 The Effect of Value Added 389
B6 Productivity Measures 397
Appendix C
Statistics Displayed in Industry Reports: Meaning and Use of Terms 403
Index 409
|
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| isbn | 0814459404 |
| language | English |
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| physical | XII, 417 S. |
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| spelling | Miller, Barry E. Verfasser aut How to interpret financial statements for better business decisions Barry E. Miller and Donald E. Miller New York Amacom 1991 XII, 417 S. txt rdacontent n rdamedia nc rdacarrier Wirtschaft Business Decision making Financial statements Ratio analysis Entscheidungsprozess (DE-588)4121202-2 gnd rswk-swf Finanzmanagement (DE-588)4139075-1 gnd rswk-swf Finanzmanagement (DE-588)4139075-1 s Entscheidungsprozess (DE-588)4121202-2 s DE-604 Miller, Donald E. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002736824&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Miller, Barry E. Miller, Donald E. How to interpret financial statements for better business decisions Wirtschaft Business Decision making Financial statements Ratio analysis Entscheidungsprozess (DE-588)4121202-2 gnd Finanzmanagement (DE-588)4139075-1 gnd |
| subject_GND | (DE-588)4121202-2 (DE-588)4139075-1 |
| title | How to interpret financial statements for better business decisions |
| title_auth | How to interpret financial statements for better business decisions |
| title_exact_search | How to interpret financial statements for better business decisions |
| title_full | How to interpret financial statements for better business decisions Barry E. Miller and Donald E. Miller |
| title_fullStr | How to interpret financial statements for better business decisions Barry E. Miller and Donald E. Miller |
| title_full_unstemmed | How to interpret financial statements for better business decisions Barry E. Miller and Donald E. Miller |
| title_short | How to interpret financial statements for better business decisions |
| title_sort | how to interpret financial statements for better business decisions |
| topic | Wirtschaft Business Decision making Financial statements Ratio analysis Entscheidungsprozess (DE-588)4121202-2 gnd Finanzmanagement (DE-588)4139075-1 gnd |
| topic_facet | Wirtschaft Business Decision making Financial statements Ratio analysis Entscheidungsprozess Finanzmanagement |
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