Business Ratios and Formulas : A Comprehensive Guide /: A Comprehensive Guide. (2012)

• Record Type: Book
• Further Information: Note: Steven M. Bragg.
• Authors: Bragg, Steven M
• Contents: Preface xv Acknowledgments xvii Chapter 1: Introduction 1 Chapter 2: Asset Utilization Measurements 5 Sales to Working Capital Ratio 6 Sales to Fixed Assets Ratio 7 Sales to Administrative Expenses Ratio 8 Sales to Equity Ratio 9 Sales per Person 10 Sales Backlog Ratio 12 Sales Returns to Gross Sales Ratio 13 Repairs and Maintenance Expense to Fixed Assets Ratio 14 Accumulated Depreciation to Fixed Assets Ratio 15 Capital to Labor Ratio 17 Fringe Benefi ts to Wages and Salaries Expense 18 Sales Expenses to Sales Ratio 19 Discretionary Cost Ratio 19 Interest Expense to Debt Ratio 20 Foreign Exchange Ratios 21 Overhead Rate 22 Goodwill to Assets Ratio 25 Overhead to Cost of Sales Ratio 26 Investment Turnover 27 Break-Even Point 28 Margin of Safety 29 Tax Rate Percentage 30 Chapter 3: Operating Performance Measurements 31 Operating Assets Ratio 31 Sales to Operating Income Ratio 33 Sales Margin 34 Gross Profi t Percentage 34 Gross Profi t Index 35 Investment Income Percentage 36 Operating Profi t Percentage 38 Operating Leverage Ratio 39 Net Income Percentage 40 Core Operating Earnings 41 Profi t per Customer Visit 42 Profi t per Person 43 Core Growth Rate 44 Quality of Earnings Ratio 45 Chapter 4: Cash Flow Measurements 47 Cash Flow from Operations 47 Free Cash Flow 49 Cash Flow Return on Sales 50 Fixed Charge Coverage 51 Expense Coverage Days 52 Cash Flow Coverage Ratio 54 Cash Receipts to Billed Sales and Progress Payments 55 Cash to Current Assets Ratio 55 Cash Flow to Fixed Asset Requirements 56 Cash Flow Return on Assets 58 Cash to Working Capital Ratio 59 Cash Reinvestment Ratio 60 Cash to Current Liabilities Ratio 61 Cash Flow to Debt Ratio 62 Reinvestment Rate 63 Stock Price to Cash Flow Ratio 64 Dividend Payout Ratio 65 Chapter 5: Liquidity Measurements 67 Accounts Receivable Turnover 68 Average Receivable Collection Period 69 Days Delinquent Sales Outstanding 70 Days Sales in Receivables Index 71 Accounts Receivable Investment 72 Ending Receivable Balance 73 Inventory to Sales Ratio 74 Inventory Turnover 75 Inventory to Working Capital Ratio 77 Liquidity Index 78 Accounts Payable Days 79 Accounts Payable Turnover 80 Current Ratio 81 Quick Ratio 82 Cash Ratio 83 Sales to Current Assets Ratio 84 Working Capital Productivity 85 Days of Working Capital 86 Weighted Working Capital 87 Defensive Interval Ratio 88 Current Liability Ratio 89 Required Current Liabilities to Total Current Liabilities Ratio 90 Working Capital to Debt Ratio 91 Risky Asset Conversion Ratio 92 Noncurrent Assets to Noncurrent Liabilities Ratio 93 Short-Term Debt to Long-Term Debt Ratio 94 Altman’s Z-Score Bankruptcy Prediction Formula 95 Chapter 6: Capital Structure and Solvency Measurements 99 Times Interest Earned 99 Cash Coverage Ratio 100 Debt Coverage Ratio 101 Asset Quality Index 102 Accruals to Assets Ratio 104 Times Preferred Dividend Earned 105 Debt to Equity Ratio 107 Funded Capital Ratio 108 Retained Earnings to Stockholders’ Equity 109 Preferred Stock to Total Stockholders’ Equity 110 Issued Shares to Authorized Shares 111 Chapter 7: Return on Investment Measurements 113 Net Worth 113 Book Value per Share 115 Tangible Book Value 116 Return on Assets Employed 117 Return on Infrastructure Employed 119 Return on Operating Assets 120 Return on Equity Percentage 121 Return on Common Equity 122 Financial Leverage Index 123 Equity Growth Rate 124 Earnings per Share 125 Percentage Change in Earnings per Share 126 Economic Value Added 127 EVA Momentum 129 Relative Value of Growth 130 Dividend Payout Ratio 131 Dividend Yield Ratio 133 Chapter 8: Market Performance Measurements 135 Insider Stock Buy-Sell Ratio 135 Institutional Capture Rate 137 Market Value Added 138 Enterprise Value/Earnings Ratio 139 Stock Options to Common Shares Ratio 140 Cost of Capital 142 Sales to Stock Price Ratio 144 Price/Earnings Ratio 145 Capitalization Rate 146 Chapter 9: Measurements for the Accounting/Finance Department 147 Purchase Discounts Taken to Total Discounts 148 Percentage of Payment Discounts Missed 149 Transactions Processed per Person 150 Transaction Error Rate 151 Average Time to Issue Invoices 152 Average Employee Expense Report Turnaround Time 154 Payroll Transaction Fees per Employee 155 Time to Produce Financial Statements 157 Percentage of Tax Filing Dates Missed 158 Proportion of Products Costed Prior to Release 159 Internal Audit Savings to Cost Percentage 160 Internal Audit Efficiency 161 Deduction Turnover 162 Bad Debt Percentage 163 Percent of Receivables over XX Days Old 164 Allowance Exhaustion Rate 165 Percentage Collected of Dollar Volume Assigned 166 Cash Collected per Aging Bucket 167 Collection Effectiveness Index 168 Best Possible DSO 169 Partial Payment Agreement Percentage 170 Percent of Cash Applied on Day of Receipt 171 Auto Cash Hit Rate 172 Unmatched Receipts Exposure 172 Cost of Credit 173 Earnings Rate on Invested Funds 174 Brokerage Fee Percentage 175 Borrowing Base Usage Percentage 176 Chapter 10: Measurements for the Engineering Department 179 Bill of Materials Accuracy 179 Labor Routing Accuracy 181 Idea Kill Rate 182 Percentage of New Products Introduced 183 Percentage of Sales from New Products 184 Percentage of New Parts Used in New Products 185 Percentage of Existing Parts Reused in New Products 186 Average Number of Distinct Products per Design Platform 187 Percentage of Products Reaching Market before Competition 188 Return on Innovation Investment 189 Intangibility Index 189 Science Linkage Index 190 Ratio of Actual to Target Cost 191 Warranty Claims Percentage 192 Time from Design Inception to Production 193 Percentage of Floor Space Utilization 194 Chapter 11: Measurements for the Human Resources Department 197 Employee Turnover 197 Average Time to Hire 198 Late Personnel Requisitions Ratio 199 Sendouts per Hire 200 Intern Hiring Percentage 201 Ratio of Support Staff to Total Staff 201 Employment Cost Effectiveness 202 Chapter 12: Measurements for the Logistics Department 205 Production Schedule Accuracy 206 Economic Order Quantity 207 Number of Orders to Place in a Period 208 Economic Production Run Size 209 Raw Material Inventory Turns 209 Raw Material Cont
• Edition: 3rd
• Publisher Details: Wiley
• Publication Date: 2012
• Extent: 1 online resource (384 pages)
• Languages: English
• ISBNs: 9781118239827
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.