Business ratios and formulas: a comprehensive guide
"Business managers use ratios and formulas to understand not only the financial performance of their departments but also their efficiency, effectiveness, capacity, market share, and a host of other values. Steven Bragg compiles an authoritative compendium of these analytical tools in Business...
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, NJ
Wiley
2002
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Summary: | "Business managers use ratios and formulas to understand not only the financial performance of their departments but also their efficiency, effectiveness, capacity, market share, and a host of other values. Steven Bragg compiles an authoritative compendium of these analytical tools in Business Ratios and Formulas: A Comprehensive Guide, providing managers the full complement of methods to accurately assess their organization's performance." "The appendix itemizes the analysis tools most useful in specific industries, providing a quick and easy reference. Accounting professionals, business managers, and operational consultants will find Bragg's peerless guide to be an ideal tool for critiquing corporate performance."--BOOK JACKET. |
| Physical Description: | XVII, 334 S. graph. Darst. |
| ISBN: | 0471396435 |
Staff View
MARC
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| 520 | 1 | |a "Business managers use ratios and formulas to understand not only the financial performance of their departments but also their efficiency, effectiveness, capacity, market share, and a host of other values. Steven Bragg compiles an authoritative compendium of these analytical tools in Business Ratios and Formulas: A Comprehensive Guide, providing managers the full complement of methods to accurately assess their organization's performance." "The appendix itemizes the analysis tools most useful in specific industries, providing a quick and easy reference. Accounting professionals, business managers, and operational consultants will find Bragg's peerless guide to be an ideal tool for critiquing corporate performance."--BOOK JACKET. | |
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| 650 | 7 | |a Rentabilité de l'entreprise |2 rasuqam | |
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Record in the Search Index
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|---|---|
| adam_text | Contents
About the Author xv
Preface xvii
1 Introduction 1
2 Asset Utilization Measurements 5
Sales to Working Capital Ratio 6
Sales to Fixed Assets Ratio 7
Sales to Administrative Expenses Ratio 9
Sales to Equity Ratio 10
Sales per Person 11
Sales Backlog Ratio 13
Sales Returns to Gross Sales Ratio 14
Repairs and Maintenance Expense to
Fixed Assets Ratio 15
Accumulated Depreciation to Fixed Assets Ratio 17
Fringe Benefits to Wages and Salaries Expense 18
Sales Expenses to Sales Ratio 19
Discretionary Cost Ratio 20
Interest Expense to Debt Ratio 21
Foreign Exchange Ratios 22
Overhead Rate 24
Goodwill to Assets vatio 26
Overhead to Cost of Sales Ratio 27
Investment Turnover 29
Break Even Point 30
viii / Contents
Margin of Safety 31
Tax Rate Percentage 32
3 Operating Performance Measurements 35
Operating Assets Ratio 35
Sales to Operating Income Ratio 37
Sales Margin 38
Gross Profit Percentage 39
Gross Profit Index 40
Investment Income Percentage 41
Operating Profit Percentage 42
Operating Leverage Ratio 43
Net Income Percentage 45
Profit per Person 46
4 Cash Flow Measurements 49
Cash Flow from Operations 49
Cash Flow Return on Sales 51
Fixed Charge Coverage 52
Expense Coverage Days 53
Cash Flow Coverage Ratio 55
Cash Receipts to Billed Sales and Progress Payments 56
Cash to Current Assets Ratio 57
Cash Flow to Fixed Asset Requirements 58
Cash Flow Return on Assets 59
Cash to Working Capital Ratio 61
Cash Reinvestment Ratio 62
Cash to Current Liabilities Ratio 63
Cash Flow to Debt Ratio 64
Stock Price to Cash Flow Ratio 66
Dividend Payout Ratio 67
5 Liquidity Measurements 69
Accounts Receivable Turnover 69
Average Receivable Collection Period 71
Days Delinquent Sales Outstanding 72
Days Sales in Receivables Index 73
Accounts Receivable Investment 74
Ending Receivable Balance 76
Contents / ix
Inventory to Sales Ratio 77
Inventory Turnover 78
Inventory to Working Capital Ratio 81
Liquidity Index 82
Accounts Payable Days 83
Accounts Payable Turnover 84
Current Ratio 85
Quick Ratio 86
Cash Ratio 87
Sales to Current Assets Ratio 88
Working Capital Productivity 89
Defensive Interval Ratio 90
Current Liability Ratio 92
Required Current Liabilities to Total Current
Liabilities Ratio 93
Working Capital to Debt Ratio 94
Risky Asset Conversion Ratio 95
Noncurrent Assets to Noncurrent Liabilities Ratio 96
Short term Debt to Long term Debt Ratio 98
Altman s Z Score Bankruptcy Prediction Formula 99
6 Capital Structure and Solvency Measurements 103
Times Interest Earned 103
Debt Coverage Ratio 104
Asset Quality Index 106
Accruals to Assets Ratio 107
Times Preferred Dividend Earned 109
Debt to Equity Ratio 110
Funded Capital Ratio 112
Retained Earnings to Stockholders Equity 113
Preferred Stock to Total Stockholders Equity 114
Issued Shares to Authorized Shares 115
7 Return on Investment Measurements 119
Net Worth 119
Book Value Per Share 121
Tangible Book Value 122
Return on Assets Employed 123
Return on Operating Assets 125
x / Contents
Return on Equity Percentage 126
Return on Common Equity 127
Financial Leverage Index 129
Equity Growth Rate 130
Earnings per Share 131
Percentage Change in Earnings Per Share 132
Economic Value Added 133
Dividend Payout Ratio 136
Dividend Yield Ratio 137
8 Market Performance Measurements 139
Insider Stock Buy Sell Ratio 139
Market Value Added 141
Stock Options to Common Shares Ratio 143
Cost of Capital 144
Sales to Stock Price Ratio 147
Price/Earnings Ratio 148
Capitalization Rate 149
9 Measurements for the Accounting/Finance
Department 151
Purchase Discounts Taken to Total Discounts 152
Percentage of Payment Discounts Missed 154
Transactions Processed per Person 155
Transaction Error Rate 156
Average Time to Issue Invoices 157
Average Employee Expense Report
Turnaround Time 158
Payroll Transaction Fees per Employee 160
Time to Produce Financial Statements 162
Percentage of Tax Filing Dates Missed 163
Proportion of Products Costed Prior to Release 164
Internal Audit Savings to Cost Percentage 165
Internal Audit Efficiency 167
Bad Debt Percentage 168
Percent of Receivables over XX Days Old 169
Percentage Collected of Dollar Volume Assigned 171
Percent of Cash Applied on Day of Receipt 172
Contents / xi
Cost of Credit 173
Earnings Rate on Invested Funds 174
Brokerage Fee Percentage 175
Borrowing Base Usage Percentage 177
10 Measurements for the Engineering Department 179
Bill of Material Accuracy 179
Labor Routing Accuracy 181
Percentage of New Products Introduced 182
Percentage of Sales from New Products 183
Percentage of New Parts Used in New Products 184
Percentage of Existing Parts Reused in
New Products 186
Average Number of Distinct Products per Design Platform 186
Percentage of Products Reaching Market before
Competition 187
Ratio of Actual to Target Cost 188
Warranty Claims Percentage 190
Time from Design Inception to Production 191
Percentage of Floor Space Utilization 192
11 Measurements for the Logistics Department 195
Production Schedule Accuracy 196
Economic Order Quantity 197
Number of Orders to Place in a Period 198
Economic Production Run Size 199
Raw Material Inventory Turns 200
Raw Material Content 201
Finished Goods Inventory Turns 202
Obsolete Inventory Percentage 203
Percentage of Inventory XX Days Old 204
Percentage of Returnable Inventory 205
Inventory Accuracy 206
Percentage of Certified Suppliers 208
Electronic Data Interchange Supplier Percentage 209
On Time Parts Delivery Percentage 210
Purchased Component Defect Rate 212
Incoming Components Correct
Quantity Percentage 213
xii / Contents
Percentage of Actual Payments Varying from
Purchase Order Price 214
Percentage of Purchase Orders Issued
below Minimum Dollar Level 215
Proportion of Corporate Credit Card Usage 217
Percentage of Receipts Authorized by
Purchase Orders 218
Freight Audit Recovery Ratio 219
Picking Accuracy for Assembled Products 220
Average Time to Ship 221
On Time Delivery Percentage 223
Percentage of Products Damaged in Transit 224
Percentage of Sales through Distributors 225
12 Measurements for the Production Department 227
Constraint Productivity 228
Constraint Rework Percentage 229
Constraint Schedule Attainment 230
Constraint Utilization 231
Degree of Unbalance 232
Throughput Effectiveness 233
Break Even Plant Capacity 234
Manufacturing Effectiveness 236
Productivity Index 237
Unit Output per Direct Labor Hour 239
Average Equipment Setup Time 240
Unscheduled Machine Downtime Percentage 241
Acceptable Product Completion Percentage 242
Work in Process Turnover 244
Scrap Percentage 245
Warranty Claims Percentage 247
Maintenance Expense to Fixed Assets Ratio 248
Indirect Expense Index 249
Reorder Point 250
On Time Delivery Ratio 252
13 Measurements for the Sales and Marketing
Department 255
Market Share 255
Contents / xiii
Customer Turnover 256
Browse to Buy Conversion Ratio 258
Recency 259
Direct Mail Effectiveness Ratio 260
Inbound Telemarketing Retention Ratio 262
Quote to Close Ratio 263
Sales per Salesperson 264
Sales Productivity 265
Sales Effectiveness 266
Sales Trend Percentage by Product Line 268
Product Demand Elasticity 269
Days of Backlog 270
14 Measurement Analysis with an Electronic
Spreadsheet 273
Financial Statement Proportional Analysis 274
Financial Statement Ratio Analysis 275
Automated Ratio Result Analysis 278
Leverage Analysis 279
Trend Analysis 281
Forecasting 283
Cash Flow Analysis 286
Capital Asset Analysis 288
Compounding Analysis 290
Investment Analysis 292
Risk Analysis 295
Glossary 297
Appendix: Measurement Summary 303
Index 327
|
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| spelling | Bragg, Steven M. 1960- Verfasser (DE-588)129558990 aut Business ratios and formulas a comprehensive guide Steven M. Bragg Hoboken, NJ Wiley 2002 XVII, 334 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier "Business managers use ratios and formulas to understand not only the financial performance of their departments but also their efficiency, effectiveness, capacity, market share, and a host of other values. Steven Bragg compiles an authoritative compendium of these analytical tools in Business Ratios and Formulas: A Comprehensive Guide, providing managers the full complement of methods to accurately assess their organization's performance." "The appendix itemizes the analysis tools most useful in specific industries, providing a quick and easy reference. Accounting professionals, business managers, and operational consultants will find Bragg's peerless guide to be an ideal tool for critiquing corporate performance."--BOOK JACKET. Bedrijfsbeleid gtt Indicateur de performance rasuqam Mathématique financière rasuqam Mathématiques financières Performance financière rasuqam Rentabilité de l'entreprise rasuqam Wiskundige methoden gtt Évaluation de la performance rasuqam Business mathematics Guide (Descripteur de forme) rasuqam HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013320690&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bragg, Steven M. 1960- Business ratios and formulas a comprehensive guide Bedrijfsbeleid gtt Indicateur de performance rasuqam Mathématique financière rasuqam Mathématiques financières Performance financière rasuqam Rentabilité de l'entreprise rasuqam Wiskundige methoden gtt Évaluation de la performance rasuqam Business mathematics |
| title | Business ratios and formulas a comprehensive guide |
| title_auth | Business ratios and formulas a comprehensive guide |
| title_exact_search | Business ratios and formulas a comprehensive guide |
| title_full | Business ratios and formulas a comprehensive guide Steven M. Bragg |
| title_fullStr | Business ratios and formulas a comprehensive guide Steven M. Bragg |
| title_full_unstemmed | Business ratios and formulas a comprehensive guide Steven M. Bragg |
| title_short | Business ratios and formulas |
| title_sort | business ratios and formulas a comprehensive guide |
| title_sub | a comprehensive guide |
| topic | Bedrijfsbeleid gtt Indicateur de performance rasuqam Mathématique financière rasuqam Mathématiques financières Performance financière rasuqam Rentabilité de l'entreprise rasuqam Wiskundige methoden gtt Évaluation de la performance rasuqam Business mathematics |
| topic_facet | Bedrijfsbeleid Indicateur de performance Mathématique financière Mathématiques financières Performance financière Rentabilité de l'entreprise Wiskundige methoden Évaluation de la performance Business mathematics Guide (Descripteur de forme) |
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