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 Goods Sold + Selling, general and administrative expenses
Non-operating income = business outside benefit - business o
Analyzing financial statements involves evaluating three characteristics.
- Liquidity
- Profitability
- Solvency
Need for comparative analysis
- Intra-company basis
- Industry averages
- Inter-company basis
Tools of analysis
1.Horizontal analysis evaluates a series of financial statement data over a period of time.
2. Vertical analysis evaluates financial statement dat
OPERATIONS
Manufacturing By Orders Based On Rapid Responding And Capacity
In the industrial complex such as Nokia Center, there are mobile phone components factories and service suppliers. They are ready to supply services and goods at all times and this system support Nokia’s manufacturing by orders. When Nokia take an order, it immediately begins manufacturing after components are delivered
3. 브랜드 파워 (Brandpower)
많은 사람들이 스키리조트 하면 대부분 ‘무주’를 먼저 떠올린다. 무주리조트가 그만큼 유명하고 신뢰를 얻었으며, 그만큼 많은 사람들이 이용하고 있다는 증거이다. 이러한 브랜드 파워를 지녔기 때문에 큰 노력을 기울이지 않아도 관광객이 먼저 무주리조트를 찾게 된다.
team should make a conclusion whether or not its new products should be launched. They also wanted to find out how this problem could happen. They were very wary of this emergence situation not only because of its image for customer, but also if Black Diamond had to discontinue its axe program, all European competitors would step in and copy the technology that they worked so long to perfect.