전력 산업에 대한 개념적 설계, 최적화 및 성능 모니터링을 위한 시장을 선도하는 프로세스 모델링 도구이다.
2-2.2. 공정 모사
그림. 공정 계략도
그림1의 공정도를 Aspen Plus에 적용하기 위해그림2와 같이 계략적으로 나타냈다.
그림. AspenPlus를 이용해 그린 공정도
2-2.2.1. 반응기: Plug Flow Reacto
capital provided by common shareholders effectively.
Comparing them, we could conclude that liquidity of SK telecom was the highest among them.
d. Does the cash flows statement add any further information to that provided by the income statement or the balance sheet?
General characteristics of CFS : Complementing the balance sheet and income statement, t
Capital Management & Short-Term Liquidity
Average Collection Period (130/2537.4)*365 18.70 (139.3/2454.7)*365 20.71
Average Payment Period (127/1643.7)*365 28.20 (129.5/1538)*365 30.73
Days Inventory (31.3/1546)*365 7.38 (37.7/1442)*365 9.54
Current Ratio 370.6/482.3 0.76 404.0/456.0 0.88
Quick Ratio (370.6-86.4)/482.3 0.58 (404.0-53.5)/456.0 0.76
4. Investment Ratio
EPS 200.1/134.79 1.48
Capital(순운전자본)
= Current Assets(유동자산) – Current Liabilities(유동부채)
Represents operating liquidity available to a business, organization
Considered a part of operating capital
EBIT
Earnings before interest and taxes
EBIT = operating income + Non-operating income
Operating income = Revenue – Operating expenses
operating expenses = Cost of Go
Capital Leases 2.7% 32.0% 3.0% 34.7%
Other Assets 13.8% 4.2% 14.8% 4.8%
Total Assets 100.0% 100.0% 100.0% 100.0%
Comments
- Korean Air has lower current assets which means they might have more difficulty in managing working capital or paying off debts in future.
- AMR Corp owns more airplane, whereas Korean Air leases more. So this should be considered as advantage for AMR Corp when compar