ratio
Current ratio = Current assets / Current liabilities
Year 2009 2008 2007
ratio 1.16 1.20 1.23
The first liquidity index, current ratio is slightly decreased during last 3 years. Maybe the current liabilities are more roughly increased than the current assets increase as time goes by so the current ratio shows the decreasing trend.
(2) Quick ratio
Quick ratio = Cash + Marketable se
cost.
3) Selling their own brand item in their own shops.
4) Skipping intermediaries which allows quick products turn over ratio.
5) They can recognize customers demand easily because they sell their product in their own shop directly.
Using the SPA system, UNIQLO also has competitive priorities. In UNIQLO, all of process including planning, manufacturing and selling are implemented
ration ratios
Well-established brands are intangible assets
Giving tangibility to what is essentially intangible.
Provide added value to both guests and hotel companies
Foster brand loyalty
Drives the operation ratios
Well-established brands are intangible assets
Led by the academia
Bureaucratic and ineffective
BCRS
BENEKIA Central Reservation System.
prices of rooms at luxury hotels. The plan was to convert a number of motels and budget hotels to BENIKEA to-urists hotels, requiring them to meet certain quality standards and tailor their services for foreigners with a low-price per night.(Korea Times 04-30-2009)
There has been an upswing in the demand for reasonably priced accommodation in tourist hotels since a growing number of free domesti
CASE 4
Part 1:
A. Describe the cost flow assumptions used in average cost, FIFO and LIFO methods of inventory valuation.
-The average cost method assumes cost of goods sold and ending inventory consist of a mixture of all the goods available for sale. The average unit cost applied to goods sold or to ending inventory is not simply an average of the various unit costs of purchases during the pe