Cash flows (Working Capital). Cash flows Can be calculated from current assets less current liabilities? The higher the number of cash flows, as there is a lot more to indicate the risk of a short-term payable less only. Working capital = current assets-current liabilities 25x3 = 120,000 - 55,400 = 64600 baht. 25x2 = 110,000 - 50,000 = 60000 baht. From an analysis of cash flows will find that cash flows in years 25x3 more 25x2 compared to last year, so when I look at the total liquidity of acts shows that the gross liquidity. The rate of capital turnover (Current Ratio) The rate of cash flows can be calculated from current assets divided by current liabilities, which now will be the rate of capital turnover ratio used to measure ability to pay short-term debt from existing assets. As well as the calculation of the cash flows (Working Capital), but the rate of flows to determine your ability to pay short-term debt, in the form of unit proportions. However, this rate still has some restrictions are about the liquidity of other current assets to cash quickly, and there are a number of requirements, for example, there may be inventory or receivables, trade items, many of which may be out of date or is not receivable, quality, etc. The rate of circulating assets turnover = cost. Current liabilities 25x3 = ( 30,000 + 20,000 + 20,000) 55400 = 1.26 times 25x2 = (35,000 + 15,000 + 15,0000 50000 = 1.30 times As a result, calculations show that the liquidity in the current year, it is still the same as the year before. However, with the rate of flows approximately 1, it can be considered as acts that have a good level of liquidity. Performance measurement ratios in operation (Activity Ratios).The ratio of measurement capability. Occasionally, it may be called "the asset turnover ratio". (Turnvoer Ratios), which is a ratio used to measure the ability of parties to use existing assets raises the list: Mfg. If the above is suan demonstrate turnover of tharai is circulating as to acts that use assets effectively. The asset turnover ratio is composed of. The accounts receivable turnover ratio (Account Receivable Turnover Ratios). The ratio on receivables consist of receivables turnover ratio wian and Bill period which debts receivable turnover ratio, compared the number of accounts receivable during the year. To calculate accounts receivable turnover ratio can be calculated by taking the amount available net sales (if sufficient information is not available, you can use the total sales.) Average accounts receivable accounts receivable amount divided by the average, and it can be found by taking the beginning accounts receivable plus the return amount receivable at the end of period and divided by two. If the accounts receivable turnover ratio is high, it indicates that the length of time to collect a debt, there will be a short time, or you can keep the debt quickly. The accounts receivable turnover ratio = sales (net) Average accounts receivable 2. 25x3 = 80,000 (15000 + 20000) 2. = 4.57 times 25x2 = 102,000 (10000 * + 15000) 2. = 8.16 times * The beginning of the year, accounts receivable, assuming 25x2 is equal to 10000 Thai baht from the accounts receivable turnover ratio calculations are found in 25x3 lower turnover rate, which can demonstrate that in the year of 25x3 may be a problem in terms of collection from receivables therefore, to pay attention to the policy of the joint venture should be our testers have been updated and the gross turnover rate in such a level considered consistent with the credit policy that is in use or not. In addition, we are aware of the receivables turnover ratio. We can also determine the duration of the debt that has been stored for long periods of time, please? The debt collection period = 365 The accounts receivable turnover ratio = 365 25x3 4.57 = 79.9 days. 25x2 = 365 8.16 = 44.7 days. When considering the length of time to collect the debts will be found in the archive 25x3 is longer than a year 25x2 by audience analysis should be made as to which such acts have caused an expansion in lending criteria or policies on debt, lack of performance, etc.Turnover ratio of inventory (Inventory Turnover Ratios). On the subject of the analysis of the inventory from a financial statement. There is a ratio of two ratios that are important, it is a turnover ratio of inventory and the duration of the period or the age of the item. Calculation of the ratio, inventory turnover is calculated as follows: The rate of inventory turnover = cost of goods sold. Average inventory 2. 25X3 = 50,000 (45000 + 50000). 2.= 1.05 times 25X2 = 60,000 (* + 50000 45000) 2.= 1.26 times* Is the amount of beginning inventory. The calculation shows that the analysis in the years 25x3 the rate of turnover of lower inventory shows that the efficiency of the use of the inventory for the year 25x3 yields less than a year 25x2 but this is probably caused by the gross kansang purchased more than a year, particularly in the early 25x2 by the Palace restaurant near the end of the year, or is it a fixed loan procurement management, inventory performance, or it may be caused by a lack of inventory in the year 25x3 is an outdated item could not be sold quickly, etc. In additionConsidering the age of the inventory will last longer than the 25x2, as shown in the following calculation. Age of inventory = 365 Turnover ratio of inventory. 25x3 = 365 1.05 = 347.6 days. 25x2 = 365 1.26 = 259.7 days. Shows that in the year of 25x3 acts to hold the inventory increases over the years, 25x2 will pose a risk on the item is damaged or outdated.The rate of turnover of all assets (Total Assets Turmover.) The calculation of the ratio of the total assets turnover ratio is believed to be used to measure the level.
การแปล กรุณารอสักครู่..