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Tham khảo tài liệu 'numerical methods in finance and economics a matlab-based introduction_12', tài chính - ngân hàng, tài chính doanh nghiệp phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | WORKSHEET 9 Calculations for Ratios PROFITABILITY RATIOS Gross profit margin Gross profit 4 total revenue X 100 gross profit margin 4 X 100 Operating profit margin Operating profit 4 total revenue x 100 operating profit margin X 100 Overhead percentage Total overhead 4 total revenue X 100 overhead percentage X 100 Average total income per owner Owner s base draw operating profit 4 no. of owners average total income per owner 4 PRODUCTIVITY RATIOS Revenue per professional Total revenue 4 no. of professionals revenue per professional Revenue per staff Total revenue 4 no. of total staff revenue per staff Clients per professional Total clients 4 no. of professionals clients per professional 218 Calculations for Ratios 219 Clients per staff Total clients no. of total staff clients per staff Operating profit per professional Operating profit no. of professionals operating profit per professional Operating profit per staff Operating profit no. of total staff operating profit per staff CLIENT-SELECTION RATIOS Revenue per client Total revenue no. of clients revenue per client Assets under management per client Assets under management no. of clients assets under management per client Gross profit per client Gross profit no. of clients gross profit per client Operating profit per client Operating profit no. of clients operating profit per client Source Moss Adams LLP WORKSHEET 10 Cash Flow Calculator ACCOUNT ITEM 1 Net income after tax 2 Depreciation and amortization 3 - Changes in accounts receivable 4 - Changes in inventory 5 - Changes in other current assets 6 - Changes in accounts payable 7 - Changes in accrued expenses 8 - Changes in income tax payable and deferred taxes _ 9 - Changes in other current liabilities 10 - Changes in other noncurrent liabilities 11 Operating cash flow OCF 12 - Changes in marketable securities 13 - Changes in long-term investment 14 - Changes in gross fixed assets 15 Nonrecurring gain loss 16 - Changes in intangible and .