Business Ratios and Formulas : A Comprehensive Guide.


Steven M. Bragg
Bok Engelsk 2012 · Electronic books.
Omfang
1 online resource (377 pages)
Utgave
3rd ed.
Opplysninger
Intro -- Business Ratios and Formulas -- Contents -- Preface -- Acknowledgments -- Chapter 1: Introduction -- Chapter 2: Asset Utilization Measurements -- Sales to Working Capital Ratio -- Sales to Fixed Assets Ratio -- Sales to Administrative Expenses Ratio -- Sales to Equity Ratio -- Sales per Person -- Sales Backlog Ratio -- Sales Returns to Gross Sales Ratio -- Repairs and Maintenance Expense to Fixed Assets Ratio -- Accumulated Depreciation to Fixed Assets Ratio -- Capital to Labor Ratio -- Fringe Benefits to Wages and Salaries Expense -- Sales Expenses to Sales Ratio -- Discretionary Cost Ratio -- Interest Expense to Debt Ratio -- Foreign Exchange Ratios -- Overhead Rate -- Goodwill to Assets Ratio -- Overhead to Cost of Sales Ratio -- Investment Turnover -- Break-Even Point -- Margin of Safety -- Tax Rate Percentage -- Chapter 3: Operating Performance Measurements -- Operating Assets Ratio -- Sales to Operating Income Ratio -- Sales Margin -- Gross Profit Percentage -- Gross Profit Index -- Investment Income Percentage -- Operating Profit Percentage -- Operating Leverage Ratio -- Net Income Percentage -- Core Operating Earnings -- Profit per Customer Visit -- Profit per Person -- Core Growth Rate -- Quality of Earnings Ratio -- Chapter 4: Cash Flow Measurements -- Cash Flow from Operations -- Free Cash Flow -- Cash Flow Return on Sales -- Fixed Charge Coverage -- Expense Coverage Days -- Cash Flow Coverage Ratio -- Cash Receipts to Billed Sales and Progress Payments -- Cash to Current Assets Ratio -- Cash Flow to Fixed Asset Requirements -- Cash Flow Return on Assets -- Cash to Working Capital Ratio -- Cash Reinvestment Ratio -- Cash to Current Liabilities Ratio -- Cash Flow to Debt Ratio -- Reinvestment Rate -- Stock Price to Cash Flow Ratio -- Dividend Payout Ratio -- Chapter 5: Liquidity Measurements -- Accounts Receivable Turnover.. - Average Receivable Collection Period -- Days Delinquent Sales Outstanding -- Days Sales in Receivables Index -- Accounts Receivable Investment -- Ending Receivable Balance -- Inventory to Sales Ratio -- Inventory Turnover -- Inventory to Working Capital Ratio -- Liquidity Index -- Accounts Payable Days -- Accounts Payable Turnover -- Current Ratio -- Quick Ratio -- Cash Ratio -- Sales to Current Assets Ratio -- Working Capital Productivity -- Days of Working Capital -- Weighted Working Capital -- Defensive Interval Ratio -- Current Liability Ratio -- Required Current Liabilities to Total Current Liabilities Ratio -- Working Capital to Debt Ratio -- Risky Asset Conversion Ratio -- Noncurrent Assets to Noncurrent Liabilities Ratio -- Short-Term Debt to Long-Term Debt Ratio -- Altman's Z-Score Bankruptcy Prediction Formula -- Chapter 6: Capital Structure and Solvency Measurements -- Times Interest Earned -- Cash Coverage Ratio -- Debt Coverage Ratio -- Asset Quality Index -- Accruals to Assets Ratio -- Times Preferred Dividend Earned -- Debt to Equity Ratio -- Funded Capital Ratio -- Retained Earnings to Stockholders' Equity -- Preferred Stock to Total Stockholders' Equity -- Issued Shares to Authorized Shares -- Chapter 7: Return on Investment Measurements -- Net Worth -- Book Value per Share -- Tangible Book Value -- Return on Assets Employed -- Return on Infrastructure Employed -- Return on Operating Assets -- Return on Equity Percentage -- Return on Common Equity -- Financial Leverage Index -- Equity Growth Rate -- Earnings per Share -- Percentage Change in Earnings per Share -- Economic Value Added -- EVA Momentum -- Relative Value of Growth -- Dividend Payout Ratio -- Dividend Yield Ratio -- Chapter 8: Market Performance Measurements -- Insider Stock Buy-Sell Ratio -- Institutional Capture Rate -- Market Value Added.. - Enterprise Value/Earnings Ratio -- Stock Options to Common Shares Ratio -- Cost of Capital -- Sales to Stock Price Ratio -- Price/Earnings Ratio -- Capitalization Rate -- Chapter 9: Measurements for the Accounting/Finance Department -- Purchase Discounts Taken to Total Discounts -- Percentage of Payment Discounts Missed -- Transactions Processed per Person -- Transaction Error Rate -- Average Time to Issue Invoices -- Average Employee Expense Report Turnaround Time -- Payroll Transaction Fees per Employee -- Time to Produce Financial Statements -- Percentage of Tax Filing Dates Missed -- Proportion of Products Costed Prior to Release -- Internal Audit Savings to Cost Percentage -- Internal Audit Efficiency -- Deduction Turnover -- Bad Debt Percentage -- Percent of Receivables over XX Days Old -- Allowance Exhaustion Rate -- Percentage Collected of Dollar Volume Assigned -- Cash Collected per Aging Bucket -- Collection Effectiveness Index -- Best Possible DSO -- Partial Payment Agreement Percentage -- Percent of Cash Applied on Day of Receipt -- Auto Cash Hit Rate -- Unmatched Receipts Exposure -- Cost of Credit -- Earnings Rate on Invested Funds -- Brokerage Fee Percentage -- Borrowing Base Usage Percentage -- Chapter 10: Measurements for the Engineering Department -- Bill of Materials Accuracy -- Labor Routing Accuracy -- Idea Kill Rate -- Percentage of New Products Introduced -- Percentage of Sales from New Products -- Percentage of New Parts Used in New Products -- Percentage of Existing Parts Reused in New Products -- Average Number of Distinct Products per Design Platform -- Percentage of Products Reaching Market before Competition -- Return on Innovation Investment -- Intangibility Index -- Science Linkage Index -- Ratio of Actual to Target Cost -- Warranty Claims Percentage -- Time from Design Inception to Production.. - Manufacturing Effectiveness -- Productivity Index -- Unit Output per Direct Labor Hour -- Average Equipment Setup Time -- Unscheduled Machine Downtime Percentage -- Mean Time between Failures -- Acceptable Product Completion Percentage -- Work-in-Process Turnover -- Work-in-Process to Standard Work-in-Process -- Scrap Percentage -- First-Time-Through Yield -- Warranty Claims Percentage -- Maintenance Expense to Fixed Assets Ratio -- Indirect Expense Index -- Reorder Point -- On-Time Delivery Ratio -- Chapter 14: Measurements for the Sales and Marketing Department -- Market Share -- Customer Turnover -- Advertising Value Equivalency -- Net Promoter Score -- Browse-to-Buy Conversion Ratio -- Recency -- Direct Mail Effectiveness Ratio -- Inbound Telemarketing Retention Ratio -- Proportion of Completed Sales to Home Page Views -- Quote to Close Ratio -- Pull-Through Rate -- Sales per Salesperson -- Sales Productivity -- Sales Effectiveness -- Sales Trend Percentage by Product Line -- Product Demand Elasticity -- Days of Backlog -- Chapter 15: Measurement Analysis with an Electronic Spreadsheet -- Financial Statement Proportional Analysis -- Financial Statement Ratio Analysis -- Automated Ratio Result Analysis -- Leverage Analysis -- Trend Analysis -- Forecasting -- Cash Flow Analysis -- Capital Asset Analysis -- Compounding Analysis -- Investment Analysis -- Risk Analysis -- Appendix: Measurement Summary -- Glossary -- About the Author -- Index.. - Percentage of Floor Space Utilization -- Chapter 11: Measurements for the Human Resources Department -- Employee Turnover -- Average Time to Hire -- Late Personnel Requisitions Ratio -- Sendouts per Hire -- Intern Hiring Percentage -- Ratio of Support Staff to Total Staff -- Employment Cost Effectiveness -- Chapter 12: Measurements for the Logistics Department -- Production Schedule Accuracy -- Economic Order Quantity -- Number of Orders to Place in a Period -- Economic Production Run Size -- Raw Material Inventory Turns -- Raw Material Content -- Finished Goods Inventory Turns -- Obsolete Inventory Percentage -- Percentage of Inventory &gt -- XX Days Old -- Percentage of Returnable Inventory -- Excess Inventory Index -- Inventory Accuracy -- Percentage of Certified Suppliers -- Electronic Data Interchange Supplier Percentage -- Distribution Turnover -- Supplier Fill Rate -- On-Time Parts Delivery Percentage -- Purchased Component Defect Rate -- Incoming Components Correct Quantity Percentage -- Percentage of Actual Payments Varying from Purchase Order Price -- Percentage of Purchase Orders Issued below Minimum Dollar Level -- Proportion of Corporate Credit Card Usage -- Percentage of Receipts Authorized by Purchase Orders -- Freight Audit Recovery Ratio -- Picking Accuracy for Assembled Products -- Order Fill Rate -- Average Time to Ship -- On-Time Delivery Percentage -- Dock-to-Dock Time -- Percentage of Products Damaged in Transit -- Percentage of Sales through Distributors -- Chapter 13: Measurements for the Production Department -- Constraint Productivity -- Takt Time -- Constraint Rework Percentage -- Constraint Schedule Attainment -- Constraint Utilization -- Operational Equipment Effectiveness -- Degree of Unbalance -- Throughput Effectiveness -- Manufacturing Critical Path Time -- Manufacturing Efficiency -- Break-Even Plant Capacity.. - A complete appraisal of analytical tools available to managers to assess performance Required reading for anyone starting, running, or growing a business, Business Ratios and Formulas, Third Edition puts answers at the fingertips of business managers, with nearly 250 operational criteria and clear, easy-to-understand explanations that can be used right away. The Third Edition includes twenty new measurements. Approximately 20 new measurements Offers a comprehensive resource of nearly 250 operational criteria An Appendix including a dictionary of accounting and finance terms A thorough list of every ratio and formula, and how to compile and interpret that information Also by Steven M. Bragg: Fast Close: A Guide to Closing the Books Quickly, Second Edition An ideal tool for measuring corporate performance, this authoritative resource allows you to pick and choose the tools you need to best assess your organization's performance.
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Sjanger
Dewey
ISBN
9781118226834
ISBN(galt)

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Business ratios and formulas : a comprehensive guide
Steven M. Bragg

Bok · Engelsk · 2007

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