cost - utility costs - waste treatment cost - capital cost annuity)
Capital cost annuity =
FCI = installed cost of all equipment
interest rate (0.15로 가정)
n = plant life (10으로 가정)
2-2. Aspen Plus를 이용한 공정 모사
2-2.1. Aspen Plus
AspenTech사에서 제작한 엔지니어링 응용 프로그램으로 아스펜 플러스는 화학, 폴리머, 특수 화학,
capital turnover, and thereby, higher ROIC. On the other hand, Inditex which sticks to vertical integration needs its own production plants and such need is reflected in the higher costs for physical assets: 37.8%. Higher level of PPE/sales ratio puts downward pressure on capital turnover, thus, ROIC, but thanks to active use of IT and just-in-time inventory system, Inditex has a distinctive comp
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
cost and profit and economic reality more accurately on the financial statement.
Another interesting fact is that the book value of equipments and supplies is “zero” as of September 30th, 2009. If the company finished depreciation of equipments, the accumulated amount of depreciation cannot be zero and should be appropriated as net book value. But the fact that balance about equipments and s
the net cash flow in the CFS from one year to the next should equal the increase or decrease of cash between the two consecutive balance sheets that apply to the period that the cash flow statement covers.
e. Check the main accounting policies of your company. Choose one interesting/doubtful accounting policy. Then, comment on the chosen accounting policy.