The account receivable turnover is net credit sales/Average account receivable. Net credit sales is 12,101,184,389 and Average accounts receivable is 3,196,357,007. Therefore, the result is 3.78. The Inventory turnover is a measure of the number of times inventory is sold or used in a time period such as a year. The equation for inventory turnover equals the cost of goods sold divided by the aver
2.2. The Definition of Ratio
Active Ratios
Receivables turnover
. Receivable Turnover Ratio is one of the accounting activity ratios, a financial ratio. This ratio measures the number of times, on average, receivables (e.g. Accounts Receivable) are collected during the period. A popular variant of the receivables turnover ratio is to convert it into an Average Collect
Turnover 2.68 2.52 1.59 2.60
PPE/sales 30.2% 15.5% 34.3% 37.8%
Working capital/sales 7.2% 24.3% 28.7% 0.6%
Net working capital ratio 13.0% 47.5% 21.3% 0.8%
Operating exp. ratio 91.8% 73.3% 68.8% 58.2%
Figure above compares the financial performance of Inditex with its key international competitors in 2001. Taking a brief look of the figure, Inditex was the most profitable firm, mea
turnover rate of 30% annually. Mr. Baek explains there are a number of reasons for this. Some of them are common factors that creative personnel and account executives share. Just like in other industries, employees bound to concern about recognition, rank, and most importantly, salary. An employee who works for the company for a long period time can only enjoy below 10% salary increase, while so
In response to losing a high percentage of their talent, The number of women partners and directors increased from 5% to 14%, and the gender gap in turnover was eliminated.
General Issue: « We’ve not only narrowed the gender gap; we’ve narrowed the gap between who we think we are and we truly are » (Meritocracy touches both men and women)
Deloitte Touc
있다.
◈ Total asset turnover
소유자산의 효율적 이용능력을 가늠해 볼 수 있는 총자산회전율(total asset turnover)을 볼 때 현대백화점이 42.9%, 동양백화점이 4.5%로 큰 차이를 보이고 있다. 이를 통해 상대적으로 현대백화점이 동양백화점보다 효율적인 투자를 하고 있음을 보여준다.
◈ Inventory turnover
to concentrate solely on telecommunication and changed its name into Alcatel
1990’s and 2000’s – Alcatel made acquisitions with many North American companies.
2006 – Merger between Alcatel and Lucent
2000 – 124 Days (2.95 of Account Turnover Ratio)
2001 – 117 Days (3.12 of Account Turnover Ratio)
2002 – 104 Days (3.51 of Account Turnover Ratio)
turnover)은 교사와 관리자가 보육 기관를 떠날 때 일어나지만, 유아 보육 분야를 완전히 떠나는 것은 아니다. 직장 이직은 해고 같은 비자발적으로 또는 더 좋은 보수나 이사, 임신했을 경우에는 자발적으로 일어난다. 유아보육의 불안정에 관한 관심은 자발적 직장 이직과 깊은 관련이 있다.
2. 지위 이직
turnover)으로, 이에 대한 정의 역시 학자마다 다양하다. 프라이스(Price, 1977) 등은 광의의 의미로 이직은 사회시스템의 구성원 자격의 경계를 넘나드는 개인의 이동정도라고 제시하고 있다. 조직내의 모든 이동인 신규채용(accession), 일탈(withdrawal), 배치전환(transfer), 승진(promotion) 등이 포함된다. 모블리 등(