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Measuring Corporate Performance - Coggle Diagram
Measuring Corporate Performance
LO4.1 Shareholder value, Performance measure
Market capitalization
Market value added
Market to book ratio
LO 4.2 Profitability measure
Rates of return
EVA / residual income
Cost of capital
Accounting income
Return on capital (ROC)
Return on Asset (ROA)
Return on Equity (ROE)
LO4.3. Efficiency, Leverage, Liquidity
Efficiency
Asset turnover ratio
Inventory turnover
Receivable turnover
Average colleting periode (days)
Days in inventory
Profit margein
Operating profit margin
Leverage
Debt ratio
Times interest earned ratio
Cash coverage ratio
Long term debt ratio
Long term debt equity ratio
Liquidity
Net working capital to total asset ratio
Current ratio
Quick (acid test) ratio
Cash ratio
LO 4.4 Profitability depend on efficiency in asset and sales
DU point system
LO4.5 Comparing company financial standing with competitors and its own position in previous years