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Business ratios and formulas : a comprehensive guide

Author: Steven M Bragg
Publisher: Hoboken, N.J. : Wiley, ©2007.
Edition/Format:   Book : English : 2nd edView all editions and formats
Database:WorldCat
Summary:

Business Ratios and Formulas is a comprehensive resource of nearly 250 operational criteria, allowing managers and auditors to pick and choose the tools they need to best assess their organization's  Read more...

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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Steven M Bragg
ISBN: 0470055170 9780470055175
OCLC Number: 70061108
Notes: Includes index.
Description: xix, 364 p. : ill. ; 24 cm.
Contents: About the author --
Preface --
Acknowledgments --
1. Introduction --
2. Asset utilization measurements --
Sales to working capital ratio --
Sales to fixed assets ratio --
Sales to administrative expenses ratio --
Sales to equity ratio --
Sales per person --
Sales backlog ratio --
Sales returns to gross sales ratio --
Repairs and maintenance expense to fixed assets ratio --
Accumulated depreciation to fixed assets ratio --
Fringe benefits to wages and salaries expense --
Sales expenses to sales ratio --
Discretionary cost ratio --
Interest expense to debt ratio --
Foreign exchange ratios --
Overhead rate --
Goodwill to assets ratio --
Overhead to cost of sales ratio --
Investment turnover --
Break-even point --
Margin of safety --
Tax rate percentage --
3. Operating performance measurements --
Operating assets ratio --
Sales to operating income ratio --
Sales margin --
Gross profit percentage --
Gross profit index --
Investment income percentage --
Operating profit percentage --
Operating leverage ratio --
Net income percentage --
Core operating earnings --
Profit per customer visit --
Profit per person --
Core growth rate --
Quality of earnings ratio --
4. Cash flow measurements --
Cash flow from operations --
Cash flow return on sales --
Fixed charge coverage --
Expense coverage days --
Cash flow coverage ratio --
Cash receipts to billed sales and progress payments --
Cash to current assets ratio --
Cash flow to fixed asset requirements --
Cash flow return on assets --
Cash to working capital ratio --
Cash reinvestment ratio --
Cash to current liabilities ratio --
Cash flow to debt ratio --
Stock price to cash flow ratio --
Dividend payout ratio --
5. Liquidity measurements --
Accounts receivable turnover --
Average receivable collection period --
Days delinquent sales outstanding --
Days sales in receivables index --
Accounts receivable investment --
Ending receivable balance --
Inventory to sales ratio --
Inventory turnover --
Inventory to working capital ratio --
Liquidity index --
Accounts payable days --
Accounts payable turnover --
Current ratio --
Quick ratio --
Cash ratio --
Sales to current assets ratio --
Working capital productivity --
Days of working capital --
Defensive interval ratio --
Current liability ratio --
Required current liabilities to total current liabilities ratio --
Working capital to debt ratio --
Risky asset conversion ratio --
Noncurrent assets to noncurrent liabilities ratio --
Short-term debt to long-term debt ratio --
Altman's Z-score bankruptcy prediction formula --
6. Capital structure and solvency measurements --
Times interest earned --
Debt coverage ratio --
Asset quality index --
Accruals to assets ratio --
Times preferred dividend earned --
Debt to equity ratio --
Funded capital ratio --
Retained earnings to stockholders' equity --
Preferred stock to total stockholders' equity --
Issued shares to authorized shares --
7. Return on investment measurements --
Net worth --
Book value per share --
Tangible book value --
Return on assets employed --
Return on infrastructure employed --
Return on operating assets --
Return on equity percentage --
Return on common equity --
Financial leverage index --
Equity growth rate --
Earnings per share --
Percentage change in earnings per share --
Economic value added --
Relative value of growth --
Dividend payout ratio --
Dividend yield ratio --
8. Market performance measurements --
Insider stock buy-sell ratio --
Market value added --
Enterprise value/earnings ratio --
Stock options to common shares ratio --
Cost of capital --
Sales to stock price ratio --
Price/earnings ratio --
Capitalization rate --
9. Measurements for the accounting/finance department --
Purchase discounts taken to total discounts --
Percentage of payment discounts missed --
Transactions processed per person --
Transaction error rate --
Average time to issue invoices --
Average employee expense report turnaround time --
Payroll transaction fees per employee --
Time to produce financial statements --
Percentage of tax filing dates missed --
Proportion of products costed prior to release --
Internal audit savings to cost percentage --
Internal audit efficiency --
Bad debt percentage --
Percent of receivables over XX days old --
Percentage collected of dollar volume assigned --
Collection effectiveness index --
Percent of cash applied on day of receipt --
Unmatched receipts exposure --
Cost of credit --
Earnings rate on invested funds --
Brokerage fee percentage --
Borrowing base usage percentage --
10. Measurements for the engineering department --
Bill of material accuracy --
Labor routing accuracy --
Percentage of new products introduced --
Percentage of sales from new products --
Percentage of new parts used in new products --
Percentage of existing parts reused in new products --
Average number of distinct products per design platform --
Percentage of products reaching market before competition --
Intangibility index --
Science linkage index --
Ratio of actual to target cost --
Warranty claims percentage --
Time from design inception to production --
Percentage of floor space utilization --
11. Measurements for the human resources department --
Employee turnover --
Average time to hire --
Late personnel requisitions ratio --
Intern hiring percentage --
Ratio of support staff to total staff --
12. Measurements for the logistics department --
Production schedule accuracy --
Economic order quantity --
Number of orders to place in a period --
Economic production run size --
Raw material inventory turns --
Raw material content --
Finished goods inventory turns --
Obsolete inventory percentage --
Percentage of inventory > XX days old --
Percentage of returnable inventory --
Inventory accuracy --
Percentage of certified suppliers --
Electronic data interchange supplier percentage --
Distribution turnover --
On-time parts delivery percentage --
Purchased component defect rate --
Incoming components correct quantity percentage --
Percentage of actual payments varying from purchase order price --
Percentage of purchase orders issued below minimum dollar level --
Proportion of corporate credit card usage --
Percentage of receipts authorized by purchase orders --
Freight audit recovery ratio --
Picking accuracy for assembled products --
Order fill rate --
Average time to ship --
On-time delivery percentage --
Percentage of products damaged in transit --
Percentage of sales through distributors --
13. Measurements for the production department --
Constraint productivity --
Takt time --
Constraint rework percentage --
Constraint schedule attainment --
Constraint utilization --
Degree of unbalance --
Throughput effectiveness --
Manufacturing critical path time --
Manufacturing efficiency --
Break-even plant capacity --
Manufacturing effectiveness --
Productivity index --
Unit output per direct labor hour --
Average equipment setup time --
Unscheduled machine downtime percentage --
Mean time between failures --
Acceptable product completion percentage --
Work-in-process turnover --
Scrap percentage --
Warranty claims percentage --
Maintenance expense to fixed assets ratio --
Indirect expense index --
Reorder point --
On-time delivery ratio --
14. Measurements for the sales and marketing department --
Market share --
Customer turnover --
Net promoter score --
Browse to buy conversion ratio --
Recency --
Direct mail effectiveness ratio --
Inbound telemarketing retention ratio --
Proportion of completed sales to home page views --
Quote to close ratio --
Pull-through rate --
Sales per salesperson --
Sales productivity --
Sales effectiveness --
Sales trend percentage by product line --
Product demand elasticity --
Days of backlog --
15. Measurement analysis with an electronic spreadsheet --
Financial statement proportional analysis --
Financial statement ratio analysis --
Automated ratio result analysis --
Leverage analysis --
Trend analysis --
Forecasting --
Cash flow analysis --
Capital asset analysis --
Compounding analysis --
Investment analysis --
Risk analysis --
Appendix. Measurement summary --
Glossary --
Index.
Responsibility: Steven M. Bragg.
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schema:description"13. Measurements for the production department -- Constraint productivity -- Takt time -- Constraint rework percentage -- Constraint schedule attainment -- Constraint utilization -- Degree of unbalance -- Throughput effectiveness -- Manufacturing critical path time -- Manufacturing efficiency -- Break-even plant capacity -- Manufacturing effectiveness -- Productivity index -- Unit output per direct labor hour -- Average equipment setup time -- Unscheduled machine downtime percentage -- Mean time between failures -- Acceptable product completion percentage -- Work-in-process turnover -- Scrap percentage -- Warranty claims percentage -- Maintenance expense to fixed assets ratio -- Indirect expense index -- Reorder point -- On-time delivery ratio -- 14. Measurements for the sales and marketing department -- Market share -- Customer turnover -- Net promoter score -- Browse to buy conversion ratio -- Recency -- Direct mail effectiveness ratio -- Inbound telemarketing retention ratio -- Proportion of completed sales to home page views -- Quote to close ratio -- Pull-through rate -- Sales per salesperson -- Sales productivity -- Sales effectiveness -- Sales trend percentage by product line -- Product demand elasticity -- Days of backlog -- 15. Measurement analysis with an electronic spreadsheet -- Financial statement proportional analysis -- Financial statement ratio analysis -- Automated ratio result analysis -- Leverage analysis -- Trend analysis -- Forecasting -- Cash flow analysis -- Capital asset analysis -- Compounding analysis -- Investment analysis -- Risk analysis -- Appendix. Measurement summary -- Glossary -- Index."@en
schema:description"8. Market performance measurements -- Insider stock buy-sell ratio -- Market value added -- Enterprise value/earnings ratio -- Stock options to common shares ratio -- Cost of capital -- Sales to stock price ratio -- Price/earnings ratio -- Capitalization rate -- 9. Measurements for the accounting/finance department -- Purchase discounts taken to total discounts -- Percentage of payment discounts missed -- Transactions processed per person -- Transaction error rate -- Average time to issue invoices -- Average employee expense report turnaround time -- Payroll transaction fees per employee -- Time to produce financial statements -- Percentage of tax filing dates missed -- Proportion of products costed prior to release -- Internal audit savings to cost percentage -- Internal audit efficiency -- Bad debt percentage -- Percent of receivables over XX days old -- Percentage collected of dollar volume assigned -- Collection effectiveness index -- Percent of cash applied on day of receipt -- Unmatched receipts exposure -- Cost of credit -- Earnings rate on invested funds -- Brokerage fee percentage -- Borrowing base usage percentage -- 10. Measurements for the engineering department -- Bill of material accuracy -- Labor routing accuracy -- Percentage of new products introduced -- Percentage of sales from new products -- Percentage of new parts used in new products -- Percentage of existing parts reused in new products -- Average number of distinct products per design platform -- Percentage of products reaching market before competition -- Intangibility index -- Science linkage index -- Ratio of actual to target cost -- Warranty claims percentage -- Time from design inception to production -- Percentage of floor space utilization --"@en
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