| Edition |
Second edition. |
| Description |
xix, 364 pages : illustrations ; 24 cm |
| Note |
Includes index. |
| Contents |
About the author -- Preface -- Acknowledgments -- 1. Introduction -- 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 -- 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 -- 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 -- 4. Cash flow measurements -- Cash flow from operations -- 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 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 -- Stock price to cash flow ratio -- Dividend payout ratio -- |
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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 -- 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 -- 6. Capital structure and solvency measurements -- Times interest earned -- 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 -- 7. Return on investment measurements -- Net worth -- Book value per share -- Tangible book value -- Return on assets employed -- Return on infrastructure employed -- Return on operating assets -- Return on equity percentage -- Return on common equity -- Financial leverage index -- Equity growth rate -- Earnings per share -- Percentage change in earnings per share -- Economic value added -- Relative value of growth -- Dividend payout ratio -- Dividend yield ratio -- |
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8. Market performance measurements -- Insider stock buy-sell ratio -- Market value added -- Enterprise value/earnings ratio -- Stock options to common shares ratio -- Cost of capital -- Sales to stock price ratio -- Price/earnings ratio -- Capitalization rate -- 9. Measurements for the accounting/finance department -- Purchase discounts taken to total discounts -- Percentage of payment discounts missed -- Transactions processed per person -- Transaction error rate -- Average time to issue invoices -- Average employee expense report turnaround time -- Payroll transaction fees per employee -- Time to produce financial statements -- Percentage of tax filing dates missed -- Proportion of products costed prior to release -- Internal audit savings to cost percentage -- Internal audit efficiency -- Bad debt percentage -- Percent of receivables over XX days old -- Percentage collected of dollar volume assigned -- Collection effectiveness index -- Percent of cash applied on day of receipt -- Unmatched receipts exposure -- Cost of credit -- Earnings rate on invested funds -- Brokerage fee percentage -- Borrowing base usage percentage -- 10. Measurements for the engineering department -- Bill of material accuracy -- Labor routing accuracy -- Percentage of new products introduced -- Percentage of sales from new products -- Percentage of new parts used in new products -- Percentage of existing parts reused in new products -- Average number of distinct products per design platform -- Percentage of products reaching market before competition -- Intangibility index -- Science linkage index -- Ratio of actual to target cost -- Warranty claims percentage -- Time from design inception to production -- Percentage of floor space utilization -- |
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11. Measurements for the human resources department -- Employee turnover -- Average time to hire -- Late personnel requisitions ratio -- Intern hiring percentage -- Ratio of support staff to total staff -- 12. Measurements for the logistics department -- Production schedule accuracy -- Economic order quantity -- Number of orders to place in a period -- Economic production run size -- Raw material inventory turns -- Raw material content -- Finished goods inventory turns -- Obsolete inventory percentage -- Percentage of inventory > XX days old -- Percentage of returnable inventory -- Inventory accuracy -- Percentage of certified suppliers -- Electronic data interchange supplier percentage -- Distribution turnover -- On-time parts delivery percentage -- Purchased component defect rate -- Incoming components correct quantity percentage -- Percentage of actual payments varying from purchase order price -- Percentage of purchase orders issued below minimum dollar level -- Proportion of corporate credit card usage -- Percentage of receipts authorized by purchase orders -- Freight audit recovery ratio -- Picking accuracy for assembled products -- Order fill rate -- Average time to ship -- On-time delivery percentage -- Percentage of products damaged in transit -- Percentage of sales through distributors -- |
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13. Measurements for the production department -- Constraint productivity -- Takt time -- Constraint rework percentage -- Constraint schedule attainment -- Constraint utilization -- Degree of unbalance -- Throughput effectiveness -- Manufacturing critical path time -- Manufacturing efficiency -- Break-even plant capacity -- Manufacturing effectiveness -- Productivity index -- Unit output per direct labor hour -- Average equipment setup time -- Unscheduled machine downtime percentage -- Mean time between failures -- Acceptable product completion percentage -- Work-in-process turnover -- Scrap percentage -- Warranty claims percentage -- Maintenance expense to fixed assets ratio -- Indirect expense index -- Reorder point -- On-time delivery ratio -- 14. Measurements for the sales and marketing department -- Market share -- Customer turnover -- Net promoter score -- Browse to buy conversion ratio -- Recency -- Direct mail effectiveness ratio -- Inbound telemarketing retention ratio -- Proportion of completed sales to home page views -- Quote to close ratio -- Pull-through rate -- Sales per salesperson -- Sales productivity -- Sales effectiveness -- Sales trend percentage by product line -- Product demand elasticity -- Days of backlog -- 15. Measurement analysis with an electronic spreadsheet -- Financial statement proportional analysis -- Financial statement ratio analysis -- Automated ratio result analysis -- Leverage analysis -- Trend analysis -- Forecasting -- Cash flow analysis -- Capital asset analysis -- Compounding analysis -- Investment analysis -- Risk analysis -- Appendix. Measurement summary -- Glossary -- Index. |
| Subject |
Business mathematics.
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| ISBN |
0470055170 cloth |
|
9780470055175 |
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