turnover
Account receivable turnover = Net credit sales / average accounts receivable
Year 2009 2008 2007
turnover 3.75 4.78 3.40
Account receivable turnover shows portion of account receivables to sales revenue. The account receivable turnover ratio goes up and down during last 3 years so the liquidity looks like instable.
(4) Inventory turnover
Inventory turnover = COGS / Ave
Financial Leverage Ratio
It measures the relationship between total assets and the stockholders’ equity that finances the assets.
Both company shows pretty high financial leverage
High financial leverage means they are highly
dependent on debt when financing assets.
Total Asset Turnover Ratio
Total Asset Turnover measures the sale generated
per
turnover ratios close to the industry average of 20.7
Trend of decreasing as year passes
Chipotle Mexican Grill’s (CMG) A/R turnover ratio continually increasing:10~20times higher than industry average.
CMG’s current asset’s 42% and total asset’s 25% = cash very high level of cash compare to others
Example) Domino’s Pizza has the closest A/R turnover ratio to the
turnover, long-term solvency or financial leverage, profitability and market values for companies in the same industry within same country. Then, the paper further scrutinizes each component of DuPont Identity and compares how well each company is carrying out operating, investing and financing activities. As a result, from these analyses, the paper derives some meaning from the ratio and suggest
turnover : 반환
We talked about the turnover of Hong Kong.
(우리는 홍콩 반환에 관해서 이야기했다.)
(5) revenue : 소득, 수익
What was the total revenue of our company?
(우리 회사의 총수입이 얼마였죠?)
(6) trade sanction : 무역 제재
The U. S Trade Representative announced trade sanctions to Japan.
(미국 무역 대표는 일본에 대해 무
3) 총자산회전율(total assets turnover)
총자산이 1년 동안 몇 번 회전했는지를 나타내는 비율로서 기업이 이익을 획득하는데 있어 자산을 얼마나 효율적으로 이용하고 있는지를 평가하는데 이용된다.
총자산회전율 = 매출액 / 평균자산총계
스타벅스의 총자산 이용정도는 2006년~2007년 총자산 이용정도
* Korean Company
Ⅰ. Introduction of Digital-cube and Cowon
Digital-cube is the manufacturer making computer input and output device. It was established in 2000, and changed its name in 2004. LCD monitor and set-top box is main items of Digital-cube.
Cowon System was established in 1995 and initial name was '거원‘. The Cowon System has 2 fields of business. One is digital equipment
acquisition, Summerfield Suites. Again the seller was the Blackstone Group. Blackstone had inherited Summerfield Suites from its purchase of Wyndham International. Summerfield Suites will be rebranded as Hyatt Summerfield Suites and positioned to compete in the upscale extended stay market against brands such as Residence Inn, Homewood Suites and Staybridge Suites.
On August 6, 2009, it was repo
재고자산 회전율은 재고자산이 당좌자산으로 변화하는 속도가 어느 정도 빠른지를 보여주는 지표로서, 일반적으로 재고자산회전율이 높을수록 재고자산의 관리가 효율적으로 이루어지고 있음을 의미하며, 낮을수록 재고자산의 손실가능성이 많고 이를 보관 관리하기 위한 보험료 임대료 인건비 등의