簡單財務(wù)知識ppt課件(編輯修改稿)
2025-02-04 16:28 本頁面
【文章內(nèi)容簡介】 al obligations? Oct 15th, 2022 China Lubricant NE Sales Team Profitability Ratios ? Gross margin on sales – 銷售毛利率 =（銷售毛利 / 銷售收入 ） * 100% Unit C1 = C1 margin / Sales Volume ? Profit margin on sales – 銷售凈利率 =（稅后凈利潤 / 銷售收入 ） * 100% ? Return on Average Capital Employed (ROACE) 凈資產(chǎn)收益率 ( 03 Target 24%) = （稅后凈利潤 / 平均凈資產(chǎn) ) * 100% * 反映投資者投入企業(yè)的資本獲取凈收益的能力。 反映投資與報酬的關(guān)系。 Oct 15th, 2022 China Lubricant NE Sales Team Liquidity Ratio (流動比率） ? a). Current Ratio – 流動比率 ( 2 : 1 ) = 流動資產(chǎn) / 流動負(fù)債 * 表明每一元的流動負(fù)債有多少流動資產(chǎn)作為償還的保障。 Q: 是否越高越好？ 流動比率高是否代表一定可以償還債務(wù)？ ? b). Quick Ratio – 速動利率 ( １ ) = ( 流動資產(chǎn) 存貨 ) / 流動負(fù)債 Oct 15th, 2022 China Lubricant NE Sales Team Liquidity Ratio (流動比率） ? ｃ ). Stock day – 存貨周轉(zhuǎn)天數(shù) = 月末平均存貨 /日均銷售成本 = Stock balance / COGS * 365 (SHELL) ? Target for LSC stock (additives amp。 Finished Goods) – 28 Days, actual is 26 days ? Distributor Stock Day, target on 15 Days in Shangrila I, actual is averaged from 20 – 25 days. ? ｄ ). Debtors day – 應(yīng)收帳款周轉(zhuǎn)天數(shù) = 月末平均賒銷應(yīng)收賬款 / 日均產(chǎn)品銷售收入 = Outstanding / Rolling 3 months proceeds * 90 (SHELL) ? Lub DSO 04 Target on 22 Days, 04 Sep YTD Actual is Days Oct 15th, 2022 China Lubricant NE Sales Team Part II – 投資評估 Oct 15th, 2022 China Lubricant NE Sales Team ? 定義 : The process to determine the benefit of a planned investments for a project with a risk based cash flow analysis approach. ? 例如 – ? EOL, IWS investment ? Investment for a new plant ? Divestment for a nonrobust busine
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