TAILIEUCHUNG - Business Ratios and Formulas phần 5

viên quyết định thực hiện một số xét nghiệm để xác minh xem một vấn đề thanh khoản lớn tồn ý: tỷ lệ này là không hợp lệ trong các tình huống mà một công ty bán hàng trên một thỏa thuận thả tàu với nhà cung cấp của nó, kể từ khi điều này có nghĩa rằng công ty bán hàng | Return on Investment Measurements 131 Example Quality Cabinets an old maker of fine mahogany cabinets has accumulated several pieces of equipment over the years that are only occasionally used in the production process. The new CFO suspects that there is considerable equipment redundancy and some degree of protectiveness by the staff of the older pieces of equipment some of which are old enough to have value as antiques the equipment not the staff . The company had income of 230 000 in the last year. The CFO accumulates the following information about its fixed assets Total asset base Band saws required for maximum capacity Total band saws available Average band saw cost Belt sanders required for maximum capacity Total belt sanders available Average belt sander cost 700 000 4 7 15 000 3 8 8 000 By avoiding the opinions of the production staff and instead relying on a quantitative comparison of capacity levels and available equipment the CFO has determined that there are three extra band saws and five extra belt sanders with a combined cost of 85 000. With this information the CFO calculates the return on operating assets as Net income ---------------------------- Assets used to create revenue 230 000 Net income 700 000 Total assets - 85 000 Unproductive assets - 37 Return on operating assets Cautions The specific assets included in the denominator can be subject to a great deal of interpretation since managers realize that any assets not included in it will eventually become targets for elimination. Consequently the list of assets used should be carefully reviewed preferably with the industrial engineering staff to ensure that each asset has a direct role in the production of revenue. RETURN ON EQUITY PERCENTAGE Description This calculation is used by investors to determine the amount of return they are receiving from their capital investment in a company. This is a commonly used measure but can be misleading as discussed under the Cautions section. Formula Divide

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