Information Technology Reference
In-Depth Information
cash ratio;
•
•
quick ratio;
•
sales to current assets;
•
inventory to working capital;
•
receivables turnover;
•
average (receivables) collection period;
•
overdue receivables collection period (days);
•
days sales in receivables;
•
investment in receivables;
•
final balance;
•
inventory turnover;
•
inventory to sales;
•
payables turnover;
•
payables payment period (days);
•
working capital (days);
•
working capital productivity;
•
cash reserve (days);
•
current liabilities;
•
overdue current liabilities to total current liabilities;
•
working capital to debt;
•
fixed assets to long-term liabilities;
•
short-term to long-term debt;
•
risk-weighted asset conversion ratio;
•
COGS (
cost of goods sold
);
•
EBIT (
earnings before deducting interest and taxes
);
•
NPV (
net present value
);
•
ACP (
average collection period
);
•
TAT (
total asset turnover
);
•
fixed asset productivity.
The following ratios are distinguished in the second group, i.e. rates of return, [9]:
•
gross margin,
•
profit margin,
•
operating margin,
•
return on net assets;
•
return on total assets;
•
ROA (
return on assets
);
•
return on total gross assets;
•
return on fixed assets;
•
return on working capital;
•
return on equity;
•
ROE (
return on equity
);
•
return on share capital;
•
ROI (
return on investment
);
