encapsulate business rules and formulas behind accurately named functions

... 12:35 PM Page i Business Ratios and Formulas SECOND EDITION ch00_4711.qxd 9/13/06 12:35 PM Page ii ch00_4711.qxd 9/13/06 12:35 PM Page iii Business Ratios and Formulas A COMPREHENSIVE GUIDE SECOND ... assets and equity, earnings per share, economic value added, and return on dividends Chapter addresses a company’s financial ch01_4711.qxd 9/13/06 12:36 PM Page 2 / Business Ratios and Formulas ... cash and cannot afford to repair its existing assets or purchase new ones ch02_4711.qxd 9/13/06 12:37 PM Page 16 16 / Business Ratios and Formulas Formula: Divide the total amount of repairs and...

Ngày tải lên: 14/08/2014, 22:20

... recognized and unrecognized foreign currency gains and losses by net income The formula is: Foreign currency gains and losses —————————————— Net income A variation is to divide both recognized and unrecognized ... automated materials handling and production equipment This has resulted in a significant reduction in direct labor costs and an increase in overhead costs The CFO wants to conduct a beforeand-after comparison ... Business Ratios and Formulas or services at extremely low prices, which would result in operating losses Consequently, the measure should be combined with an ongoing review of gross margins and...

Ngày tải lên: 14/08/2014, 22:20

... number of shares outstanding, and then divide the result by annual cash flow from both operations and other accounting events The stock price and number of shares outstanding should be averages ... 62 / Business Ratios and Formulas $229,000 ————— = $2,999,000 7.6% Cash to current assets ratio The ratio reveals that the company is having a very difficult time converting its inventory and ... inventory net of an obsolescence reserve, and fixed assets net of depreciation The formula is: ch04_4711.qxd 9/13/06 12:38 PM Page 64 64 / Business Ratios and Formulas Net income + Noncash expenses...

Ngày tải lên: 14/08/2014, 22:20

... outstanding common shares A variation on this approach is to expand the number of outstanding common shares to include the potential addition of shares due to outstanding options, warrants, and ... 12:45 PM Page 113 Capital Structure and Solvency Measurements / 113 ther by calculating the days of accounts receivable, inventory, and accounts payable on hand, and finds that the days of inventory ... minimum net worth be maintained for a loan to be left outstanding 123 ch07_4711.qxd 9/13/06 1:04 PM Page 124 124 / Business Ratios and Formulas Formula: In its simplest form, the net worth calculation...

Ngày tải lên: 14/08/2014, 22:20

... 9/13/06 1:05 PM Page 150 150 / Business Ratios and Formulas Table 8.2 Prior Year Number of common shares outstanding Common stock price Number of preferred shares outstanding Preferred share price ... 8.4 ch08_4711.qxd 9/13/06 1:05 PM Page 152 152 / Business Ratios and Formulas Table 8.4 Handyman Helper Nuts ’n Bolts Stock price Shares outstanding Market capitalization Debt Cash + investments ... outstanding debt, preferred stock, and common stock, as noted in Table 7.4, the CFO estimates that the firm’s cost of capital is 13.7.% The CFO then takes the balance sheet and income statement and...

Ngày tải lên: 14/08/2014, 22:20

... ch10_4711.qxd 9/13/06 1:06 PM Page 204 204 / Business Ratios and Formulas measuring on this trend line, management can spot design cost problems early and correct them WARRANTY CLAIMS PERCENTAGE ... months = $510 Total cost per year = $8,128 ch09_4711.qxd 9/13/06 1:05 PM Page 172 172 / Business Ratios and Formulas This analysis shows that the competitor’s bid is $1,156 higher than that of the ... penalties and interest charges The formula is: Total number of tax returns filed late ——————————————— Total number of tax returns filed ch09_4711.qxd 9/13/06 1:05 PM Page 174 174 / Business Ratios and...

Ngày tải lên: 14/08/2014, 22:20

... includes incremental materials handling costs, the cost of extra warehouse space and storage ch12_4711.qxd 9/13/06 1:07 PM Page 220 220 / Business Ratios and Formulas racks to contain it, damage ... maintenance, and property taxes, and is expressed as a dollar cost per cubic foot of storage ch12_4711.qxd 9/13/06 1:07 PM Page 218 218 / Business Ratios and Formulas Example: The Billings Pool ... makes candles that are specially tailored to each major holiday Its Christmas candles use a red wax that degrades after 120 days and must be melted down after that time for reuse as new candles...

Ngày tải lên: 14/08/2014, 22:20

... direct material) – (Standard direct labor + Standard direct materials – Standard scrap) ————————————————————————————— = (Standard direct labor + Standard direct materials – Standard scrap) ($145,000 ... Firing and cool down Painting and finishing Total value-added time Value-Added Time hour hour 33 hours hours 37 hours ch13_4711.qxd 9/13/06 1:08 PM Page 260 260 / Business Ratios and Formulas ... oranges.” Accordingly, the manager converts the inputs and outputs into dollars ch13_4711.qxd 9/13/06 1:08 PM Page 264 264 / Business Ratios and Formulas The 312 hours of staff time spent on training...

Ngày tải lên: 14/08/2014, 22:20

... Roehl-Anderson and Steven M Bragg (John Wiley & Sons, 2000) ch15_4711.qxd 9/13/06 1:09 PM Page 314 314 / Business Ratios and Formulas Trend of gross margins Investigate margins by both product and ... spreadsheet, version 2000 The formulas presented in this chapter are by no means difficult The discussion is confined to the simplest and most understandable spreadsheet commands, and avoids the use of ... which can be converted into formulas and added to a ratio analysis, as will be shown in this section ch15_4711.qxd 9/13/06 1:09 PM Page 308 308 / Business Ratios and Formulas The first type of...

Ngày tải lên: 14/08/2014, 22:20

... depreciation method and timing will be set to approximate the rate and amount of obsolescence Operating expense Any expense associated with the general, sales, and administrative functions of a business ... for the quartile formulas, which also require the addition of the quartile number at the end of the formula ch15_4711.qxd 9/13/06 1:09 PM Page 324 324 / Business Ratios and Formulas Risk Analysis ... / Business Ratios and Formulas Sales backlog ratio Backlog of orders received ——————————— Sales Total backlog —————————— Annual sales / 360 Days Sales returns to gross sales ratio Repairs and...

Ngày tải lên: 14/08/2014, 22:20

... respect and trust of those who govern us, support us, and business with us.” Mission of UC Business Administration and Operations Ethical Decision-making Making ethical decisions, collectively and ... with our faculty and academic leadership Mission UC’s business administration and operations foster and support the academic mission by employing sound business practices, simple and cost effective ... ethical business relationships, and a trained and serviceoriented workforce We succeed by earning the satisfaction of our customers; the respect and trust of those who govern us, support us, and business...

Ngày tải lên: 07/03/2014, 01:20

Ngày tải lên: 25/10/2012, 10:45

Ngày tải lên: 01/11/2013, 16:20

... necessary to expand the analysis and design by extrapolating from the candidate business objects and services to find other business objects and services ! Extend the analysis and design Participate ... notes represent the candidate business objects Review candidate business objects for possible redundancy or lack of applicability Activity 5.2: Identifying Business Objects and Services Exercise ... After you have identified candidate business objects, you will then need to determine the candidate services that will be provided by those business objects ! Identify candidate services Participate...

Ngày tải lên: 10/12/2013, 16:16

... OBJECTIVES This chapter aims to help you understand the di¡erence between risk and uncertainty, on the one hand, and how businesses adjust cost and revenue streams when faced with uncertain outcomes, ... Mannesmann 10 PART I g CORPORATE GOVERNANCE AND BUSINESS OBJECTIVES Table 1.3 Characteristics of insider and outsider systems Characteristics UK and USA Europe and Japan Listed companies Trading ownership ... one hand, and sales and utility maximization re£ecting the preferences of managers and behavioural theory, on the other In practice, an individual ¢rm may well have multiple objectives and satis¢ce...

Ngày tải lên: 13/12/2013, 11:33

... understand what is being done with their products and services and how they impact a customer’s life and lifestyle • Accelerate decision time make analytic-based decisions in seconds and pervasive ... service across channels and improve cross selling To service current business needs through an adaptive IT architecture To manage human capital and internal knowledge Business Analytics in Banking ... Industry understanding in the past – BI-DWH is about bank profitability & risk, retention and acquisition, not just reporting – Understanding your customer (customer data), automation and integration...

Ngày tải lên: 20/12/2013, 17:15

... business and what the business needs to get from the project for the investment to be successful Business requirement: stated from the viewpoint of the business function and using that terminology Business ... negative impacts the project could have on the business Business rules: static modeling technique that looks at the rules governing business processes and decisions (regulation, company policy, etc.) ... requiring an investment decision that has defined and agreed upon objectives and a start and end date; (for business analysts) specific, detailed, and coordinated steps through which programs accomplish...

Ngày tải lên: 21/12/2013, 06:18

... you more confident and knowledgeable and thus more efficient and effective And it can make you a lifelong learner of writing, getting better and better each day, week, month, and year 16 The McGraw-Hill ... good news for business During the late nineteenth century and most of 10 The McGraw-Hill 36-Hour Course in Business Writing and Communication the twentieth century, the proportion of business communication ... McGraw-Hill 36-Hour Course in Business Writing and Communication Find the “we.” Define the community to which you and your reader belong Decide how you and your reader are alike and different in personality,...

Ngày tải lên: 18/01/2014, 21:00

... selectCommand.CommandType = CommandType.StoredProcedure; da.SelectCommand = selectCommand; // Build the delete command SqlCommand deleteCommand = new SqlCommand(DELETE_SP, conn); deleteCommand.CommandType ... deleteCommand.CommandType = CommandType.StoredProcedure; deleteCommand.Parameters.Add(ID_PARM, SqlDbType.Int, 0, ID_FIELD); da.DeleteCommand = deleteCommand; // Build the insert command SqlCommand insertCommand = new ... FIELD1_FIELD); insertCommand.Parameters.Add(FIELD2_PARM, SqlDbType.Int, 0, FIELD2_FIELD); da.InsertCommand = insertCommand; // Build the update command SqlCommand updateCommand = new SqlCommand(UPDATE_SP,...

Ngày tải lên: 21/01/2014, 11:20

... in preparing the perceived business challenge Use terms that are meaningful, understandable, and precise Write the business challenge in the space below Duplicate your business challenge on a piece ... 10 Activity 2.3: Identifying the Business Challenge and Vision Statement Exercise 1: Identifying the Business Challenge ! State the business challenge (15 minutes) Participate in ... Identifying the Business Challenge and Vision Statement 11 ! Develop a common business challenge for the entire class (10 minutes) Choose an individual to present the group’s business challenge...

Ngày tải lên: 24/01/2014, 10:20