performance and liquidity. In an addition, we will talk about what kind of meaning the meaning of cash flow statement has with the income statement and the balance sheet. In the last, there are various accounting policies in financial statement. Among these, our team is interested in “Inventory valuation”. So, we are going to say the result of what we discussed and thought.
1. SK Energy
performance of a service to passengers. For the contract of service provision, revenues are recognized according to the progress standards. A progress ratio is calculated by the percentage of real-accumulated-accrual costs to the total expected costs.
2. Allowance for Doubtful Debts
KAL sets up the allowance for bad debts to its receivables by estimating the probability of future bad debts at
interesting international competitor to compare the financial performance was H&M. ROIC for H&M and Inditex are similar, 24.16% and 27.27% accordingly. Differential of both ROS and capital turnover for two companies are minimal: for ROS, 9.60% and 10.46%; and for capital turnover, 2.52 and 2.60. However, two factors that highly influence level of capital turnover, PPE/sales and working capital/sa
To analyze ZARA supply chain, it is interesting to look closely at the product design, inventory management, evaluation of suppliers and vendors, logistics management, material management, time scheduling, information systems which are the main contributors in allowing Zara to offer cutting edge fashion at affordable prices.
It is also interesting to consider other key performance indicators of
interest expense decreased KRW 1.76 billion accounting for 10.5 percent of 2009’s net income.
To measure the company’s profitability, we will look at its operating margin and return on equity and compare the values across three similar companies in the industry. This is because net profit margin will also include gain using equity method of accounting (지분법이익) which reflects net pro