expense a good indicator of the cost of using those buildings and equipment? Compare that situation to a company with new buildings and equipment where there will be large amounts of depreciation expense. The remainder of our explanation of financial ratios and financial statement analysis will use information from the following income statement: Example Corporation Income Statement For the year ended December 31‚ 2011 | | Sales (all on credit) | $500‚000 | Cost of Goods Sold | 380
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Stockholder Ratios Stockholders are primarily interested in two things: (1) The creation of value‚ and (2) The distribution of value. Stockholder ratios such as earnings per share and return on common equity provide information about the creation of value for shareholders. The value is distributed to shareholders in one of two ways. Either the corporation issues dividends or repurchases stock. The remainder of the stockholder ratios—dividend yield‚ dividend payout‚ stock repurchase payout
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PROFITABILITY RATIOS One of the most important measures of a company’s success is its profitability. However‚ individual figures shown in the income statement/profit and loss account for gross profit and net profit mean very little by themselves. When these profit figures are expressed as a percentage of sales‚ they are more useful. This percentage can then be compared with those of previous years‚ or with the percentages of other similar companies. Changes in the gross profit percentage ratio can be
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FACTORS AFFECTING PATIENT SAFETY AS PERCEIVED BY STAFF NURSES IN SELECTED HOSPITALS IN METRO MANILA I. INTRODUCTION A) BACKGROUND “The biggest challenge to moving toward a safer health system is changing the culture from one of blaming individuals for errors to one in which errors are treated not as personal failures‚ but as opportunities to improve the system and prevent harm.” - Institute of Medicine ‘99 Issues related to a lack of patient safety have been reported for decades
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Accommodation Management Staffing The housekeeping department of a hotel is responsible for ‘cleanliness‚ maintenance‚ aesthetic upkeep of rooms‚ public areas‚ back areas and surroundings.’ The department is not always given the respect it is due in terms of work load‚ the size of which can be estimated by the fact the department often employs the largest workforce. There are a variety of areas the housekeeping department must manage‚ the following table taken from Hotel Housekeeping Operations and
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METHODIST UNIVERSITY COLLEGE GHANA FACULTY OF BUSINESS ADMINISTRATION LEVEL 300 FINANCIAL ACCOUNTING IV RATIO ANALYSIS OF FML UN-AUDITED ACCOUNTS OF 2010 AND 2011 Name Index No Programme 1. Osumanu-Sulemana Amidu BBAA/ET/123001 Accounting 2. Emmanuel Addae BBAA/ET/ 117726 Accounting 3. Benedicta Mawunu
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ABSTRACT: In contrast to other major textile-producing countries‚ mostly mostly small-scale‚ nonintegrated spinning‚ weaving‚ cloth finishing‚ and apparel enterprises‚ many of which use outdated technology‚ characterize India’s textile sector. Some‚ mostly larger‚ firms operate in the “organized” sector where firms must comply with numerous government labor and tax regulations. Most firms‚ however‚ operate in the small-scale “unorganized” sector where regulations are less stringent and
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Dental and Dr. Tim Chatterley will be there for you when the problem is deemed to be an emergency. Almost everyone has experienced this situation: you or someone in your family has had to go to the emergency room at the hospital‚ where you’re expected to sit in the waiting room for hours. At Bright Smiles Dental‚ we realize that emergencies will happen‚ and we want to be there for you when a dental emergency arises. Our staff will do everything in their power to see you the same day! We also
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parmar on “Financial Efficiency-Modern methods‚ tools & Techniques” for the period from 1998-89 to 1994-95.He had made an attempt to analyze financial strength‚ liquidity‚ profitability‚ cost and sales trend and social welfare trend by using various ratios analysis‚ common size analysis and value added analysis. He made several suggestions for the improvement of profitability
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evaluate how well it is performing‚ one of those tools is the debt ratio calculation. The debt ratio shows the proportion of assets financed with debt‚ liabilities. It is calculated by the companies total liabilities divided by its total assets and is used as a percentage. Total assets and total debts can be found on the balance sheet. “It can be used to evaluate a business’s ability to pay its debt” (Nobles p. 89). The debt ratio can be used to evaluate a business’s ability to pay it’s debts.
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