cima-co2課程ppt(17)-wenkub.com
2024-10-14 03:20 本頁面
【正文】 turnover period / period of credit taken from suppliers the length of time between the purchase of materials and the payment to suppliers. Slide 2514 Inventory turnover Inventory Turnover days (Average) inventories Cost of Sales = x 365 days Inventory Turnover Cost of Sales (Average) Inventories = Example A pany buys goods costing $620,000 in one year and uses goods costing $600,000 in production (in regular monthly quantities) and the cost of material in inventory at 1 January is $100,000. Slide 2515 Trade Receivables collection amp。C a pi t a l E m pl oy e dor N e t A s s e t sx 100%Slide 258 Example 1 Slide 259 Relationship between ratios Slide 2510 Different definitions of ‘Profit’ and ‘Capital Employed’ = Return is a reward for investing in a business. Capital employed means the funds that finance a business. = = Slide 2511 Working capital is the difference between current assets and current liabilities. Current Assets: . cash, inventories, receivables, shortterm investments Current Liabilities: . trade payables, bank overdraft
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