Augmented Bowen ratio analysis, II: Ohio comparisons

2022 ◽  
Vol 313 ◽  
pp. 108760
Author(s):  
Bruce B. Hicks ◽  
Joel N. Oetting ◽  
Neal S. Eash ◽  
Deb L. O'Dell
Keyword(s):  
2020 ◽  
Vol 290 ◽  
pp. 108035 ◽  
Author(s):  
Bruce B. Hicks ◽  
Neal S. Eash ◽  
Deb L. O'Dell ◽  
Joel N. Oetting

2000 ◽  
Vol 15 (6) ◽  
pp. 1094 ◽  
Author(s):  
A. Schibler ◽  
M. Schneider ◽  
U. Frey ◽  
R. Kraemer

2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.


2011 ◽  
Vol 2 (1) ◽  
pp. 19-20
Author(s):  
Pratik P Valand ◽  
Keyword(s):  

2020 ◽  
Vol 16 (5) ◽  
pp. 905-919
Author(s):  
R.O. Voskanyan

Subject. The article addresses leader companies of the e-commerce market in terms of sales and capitalization, that make their financial statements publicly available. Objectives. The aim is to identify special aspects of capital structure management policies of the largest e-commerce players based on ratio analysis. Methods. The study employs general scientific methods of research. Results. The paper reveals the specifics of capital structure management of the global e-commerce market leaders. The leading companies prefer an aggressive approach to the formation of their capital structure, increasing the volume of borrowed capital in comparison with their equity. The management of companies tries to provide a moderate approach to capital structure management and debt servicing, demonstrating the ability to repay debts in a timely manner. Aggressive capital structure policy is conditioned by specific activities of e-commerce companies, requiring constant search for and attraction of additional financial resources for improving production processes by management. Conclusions. Key players have an aggressive capital structure policy. This feature is necessitated by the need to systematically attract additional financing to expand the business, increase sales volumes, capture and create new markets. E-commerce companies have to constantly improve technology, logistics processes, and render a good and excellent customer service.


2020 ◽  
Vol 2 (1) ◽  
pp. 75-87
Author(s):  
Syarifah Nuriah ◽  
Abdul Rakhman Laba ◽  
Muhammad Sobarsyah

This study aims to determine the management and control system of trade receivables on the effectiveness of the cash flow company’s at PT. Enseval Putera Megatrading, Tbk. The data source used in this study is the primary data source, obtained directly from the company. The analytical method used for testing the management and control system of receivables on the effectiveness of cash flow is the analysis of financial ratios. In this study, the data used for analysis are qualitative data analysis and financial ratio analysis, namely the activity ratio (RTO, ACP, Arrears Ratio, and Billing Ratio). The results showed that (1) RTO of PT. Enseval Putera Megatrading, the highest rate in 2017 was 189 times, while the lowest RTO was in 2015 which was 115 times. This shows the normal level of turnover. The faster the payment terms, the better for the company, because the faster the working capital embedded in receivables returns to capital or cash, which means the higher the receivables turnover. (2) ACP or the average age of collection of receivables applied by companies, especially the value in 2017 is 2 days. This means that the company has been effective in managing its accounts receivable because the standard for collecting receivables set by the company is the repayment limit or due date no later than 7 (seven) to 90 (Ninety) calendar days from the billing statement received by the service user. (3) The Arrears Ratio, namely from 2014-2018, the largest was only 1.11%. This shows that the lower the arrears ratio, the better for the company, which means the company is able to handle its receivables properly. (4) Billing Ratio shows that from 2014-2018 the lowest that is 98.88% shows the greater the value of collectible receivables means the greater the percentage value of the collection ratio so that the better for the company because of the greater return on corporate capital. Then it can be concluded that the Billing Ratio of PT. Enseval Putera Megatrading, it's not working effectively.


2018 ◽  
Author(s):  
Rivalri Kristianto Hondro ◽  
Mesran Mesran ◽  
Andysah Putera Utama Siahaan

Procurement selection process in the acceptance of prospective students is an initial step undertaken by private universities to attract superior students. However, sometimes this selection process is just a procedural process that is commonly done by universities without grouping prospective students from superior students into a class that is superior compared to other classes. To process the selection results can be done using the help of computer systems, known as decision support systems. To produce a better, accurate and objective decision result is used a method that can be applied in decision support systems. Multi-Objective Optimization Method by Ratio Analysis (MOORA) is one of the MADM methods that can perform calculations on the value of criteria of attributes (prospective students) that helps decision makers to produce the right decision in the form of students who enter into the category of prospective students superior.


Sign in / Sign up

Export Citation Format

Share Document