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1. |
Record Nr. |
UNINA9910131148903321 |
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Autore |
Bragg Steven M |
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Titolo |
Business ratios and formulas : a comprehensive guide / / Steven M. Bragg |
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Pubbl/distr/stampa |
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Hoboken, New Jersey : , : Wiley, , [2012] |
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ISBN |
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1-118-23982-2 |
1-119-20315-5 |
1-283-94104-X |
1-118-22683-6 |
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Edizione |
[Third edition] |
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Descrizione fisica |
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1 online resource (377 pages) |
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Collana |
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Wiley corporate F&A series |
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Classificazione |
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Disciplina |
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Soggetti |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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Business Ratios and Formulas; Contents; Preface; Acknowledgments; Chapter 1: Introduction; Chapter 2: Asset Utilization Measurements; Sales to Working Capital Ratio; Sales to Fixed Assets Ratio; Sales to Administrative Expenses Ratio; Sales to Equity Ratio; Sales per Person; Sales Backlog Ratio; Sales Returns to Gross Sales Ratio; Repairs and Maintenance Expense to Fixed Assets Ratio; Accumulated Depreciation to Fixed Assets Ratio; Capital to Labor Ratio; Fringe Benefits to Wages and Salaries Expense; Sales Expenses to Sales Ratio; Discretionary Cost Ratio; Interest Expense to Debt Ratio |
Foreign Exchange Ratios Overhead Rate; Goodwill to Assets Ratio; Overhead to Cost of Sales Ratio; Investment Turnover; Break-Even Point; Margin of Safety; Tax Rate Percentage; Chapter 3: Operating Performance Measurements; Operating Assets Ratio; Sales to Operating Income Ratio; Sales Margin; Gross Profit Percentage; Gross Profit Index; Investment Income Percentage; Operating Profit Percentage; Operating Leverage Ratio; Net Income Percentage; Core Operating Earnings; Profit per Customer Visit; Profit per Person; Core Growth Rate; Quality of Earnings Ratio; Chapter 4: Cash Flow Measurements |
Cash Flow from Operations Free Cash Flow; Cash Flow Return on Sales; Fixed Charge Coverage; Expense Coverage Days; Cash Flow Coverage Ratio; Cash Receipts to Billed Sales and Progress Payments; Cash to |
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Current Assets Ratio; Cash Flow to Fixed Asset Requirements; Cash Flow Return on Assets; Cash to Working Capital Ratio; Cash Reinvestment Ratio; Cash to Current Liabilities Ratio; Cash Flow to Debt Ratio; Reinvestment Rate; Stock Price to Cash Flow Ratio; Chapter 5: Liquidity Measurements; Accounts Receivable Turnover; Average Receivable Collection Period; Days Delinquent Sales Outstanding |
Days Sales in Receivables Index Accounts Receivable Investment; Ending Receivable Balance; Inventory to Sales Ratio; Inventory Turnover; Inventory to Working Capital Ratio; Liquidity Index; Accounts Payable Days; Accounts Payable Turnover; Current Ratio; Quick Ratio; Cash Ratio; Sales to Current Assets Ratio; Working Capital Productivity; Days of Working Capital; Weighted Working Capital; Defensive Interval Ratio; Current Liability Ratio; Required Current Liabilities to Total Current Liabilities Ratio; Working Capital to Debt Ratio; Risky Asset Conversion Ratio |
Noncurrent Assets to Noncurrent Liabilities Ratio Short-Term Debt to Long-Term Debt Ratio; Altman's Z-Score Bankruptcy Prediction Formula; Chapter 6: Capital Structure and Solvency Measurements; Times Interest Earned; Cash Coverage Ratio; Debt Coverage Ratio; Asset Quality Index; Accruals to Assets Ratio; Times Preferred Dividend Earned; Debt to Equity Ratio; Funded Capital Ratio; Retained Earnings to Stockholders' Equity; Preferred Stock to Total Stockholders' Equity; Issued Shares to Authorized Shares; Chapter 7: Return on Investment Measurements; Net Worth; Book Value per Share |
Tangible Book Value |
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Sommario/riassunto |
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"Business ratios, formulas, and statistics are used by controllers, business managers, and analyst to evaluate company operations and performance. This book presents a comprehensive resource of nearly 250 operational criteria, allowing managers to pick and choose the tools they need to best assess their organization's performance. The measurements contain not only financial matters but also those related to efficiency, effectiveness, capacity, and market share. In addition, measurements related to asset utilization, operating performance, cash flows, liquidity, capital structure, return on investment, and market performance.Each measurement includes a description, an explanation of the calculation, an example, and cautions regarding its use. There is also a description of an electronic spreadsheet to compile a standard set of measurements using Excel as the template.This new edition will include over 20 new measurements"-- |
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2. |
Record Nr. |
UNINA9910791374603321 |
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Autore |
Kocherlakota Narayana Rao <1963-> |
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Titolo |
The new dynamic public finance [[electronic resource] /] / Narayana R. Kocherlakota |
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Pubbl/distr/stampa |
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Princeton, : Princeton University Press, c2010 |
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ISBN |
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1-282-56927-9 |
9786612569272 |
1-4008-3527-5 |
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Edizione |
[Course Book] |
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Descrizione fisica |
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1 online resource (230 p.) |
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Collana |
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Toulouse lectures in economics |
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Disciplina |
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Soggetti |
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Fiscal policy - Mathematical models |
Taxation - Mathematical models |
Finance, Public - Mathematical models |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Frontmatter -- Contents -- Preface -- 1. Introduction -- 2. The Ramsey Approach and Its Problems -- 3. Basics of Dynamic Social Contracting -- 4. Dynamic Optimal Taxation: Lessons for Macroeconomists -- 5. Optimal Intergenerational Taxation -- 6. Quantitative Analysis: Methods and Results -- 7. The Way Forward -- Index |
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Sommario/riassunto |
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Optimal tax design attempts to resolve a well-known trade-off: namely, that high taxes are bad insofar as they discourage people from working, but good to the degree that, by redistributing wealth, they help insure people against productivity shocks. Until recently, however, economic research on this question either ignored people's uncertainty about their future productivities or imposed strong and unrealistic functional form restrictions on taxes. In response to these problems, the new dynamic public finance was developed to study the design of optimal taxes given only minimal restrictions on the set of possible tax instruments, and on the nature of shocks affecting people in the economy. In this book, Narayana Kocherlakota surveys and discusses this exciting new approach to public finance. An important book for advanced PhD courses in public finance and macroeconomics, The New |
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Dynamic Public Finance provides a formal connection between the problem of dynamic optimal taxation and dynamic principal-agent contracting theory. This connection means that the properties of solutions to principal-agent problems can be used to determine the properties of optimal tax systems. The book shows that such optimal tax systems necessarily involve asset income taxes, which may depend in sophisticated ways on current and past labor incomes. It also addresses the implications of this new approach for qualitative properties of optimal monetary policy, optimal government debt policy, and optimal bequest taxes. In addition, the book describes computational methods for approximate calculation of optimal taxes, and discusses possible paths for future research. |
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