The document discusses various financial ratios used to analyze a company's operating efficiency, liquidity, activity, and long-term financial position. It defines ratios such as gross profit ratio, operating ratio, return on capital employed, current ratio, inventory turnover ratio, debt-to-equity ratio, and debt service coverage ratio. These ratios are calculated using information from a company's income statement, balance sheet, and statement of cash flows to evaluate performance, liquidity, asset use efficiency, leverage, and debt servicing ability.
this is a lecture on time value of money which explains the topic time value of money in a very easy and simple way... it also explains some examples on the topic... plus definition of rate of return, real rate of return, inflation premium, nominal interest rate,market risk, maturity risk,liquidity risk,and default risk,
Weighted average cost is the average of the costs of specific sources of capital employed in a business, properly weighted by the proportion they hold in the firm’s capital structure.
Book Value :
Value shown in the balance sheet is called book value. Weightage to each source of finance is given on the basis of book value as recorded in the balance sheet.
Market Value :
Market value represent prices of prevailing in the stock market for securities. So current market price are applied in ascertaining the weightage.
Unit 4 training and development (CHAPTER 4 HUMAN RESOURCE MANAGEMENTMAHUA MUKHERJEE
CBCS CALCUTTA UNIVERSITY HUMAN RESOURCE MANAGEMENT TRAINING AND DEVELOPMENT
various types of training
concept of development
human resources development
this is a lecture on time value of money which explains the topic time value of money in a very easy and simple way... it also explains some examples on the topic... plus definition of rate of return, real rate of return, inflation premium, nominal interest rate,market risk, maturity risk,liquidity risk,and default risk,
Weighted average cost is the average of the costs of specific sources of capital employed in a business, properly weighted by the proportion they hold in the firm’s capital structure.
Book Value :
Value shown in the balance sheet is called book value. Weightage to each source of finance is given on the basis of book value as recorded in the balance sheet.
Market Value :
Market value represent prices of prevailing in the stock market for securities. So current market price are applied in ascertaining the weightage.
Unit 4 training and development (CHAPTER 4 HUMAN RESOURCE MANAGEMENTMAHUA MUKHERJEE
CBCS CALCUTTA UNIVERSITY HUMAN RESOURCE MANAGEMENT TRAINING AND DEVELOPMENT
various types of training
concept of development
human resources development
1APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 4cargillfilberto
1
APPRAISING
PERFORMANCE AND
STRATEGY
MBA600 Week 4
2
COMMONWEALTH OF AUSTRALIA
COPYRIGHT REGULATIONS 1969
WARNING
THIS MATERIAL HAS BEEN REPRODUCED AND COMMUNICATED TO YOU BY OR ON BEHALF OF
KAPLAN BUSINESS SCHOOL PURSUANT TO PART VB OF THE COPYRIGHT ACT 1968 (THE ACT).
THE MATERIAL IN THIS COMMUNICATION MAY BE SUBJECT TO COPYRIGHT UNDER THE ACT. ANY
FURTHER REPRODUCTION OR COMMUNICATION OF THIS MATERIAL BY YOU MAY BE THE SUBJECT
OF COPYRIGHT PROTECTION UNDER THE ACT.
DO NOT REMOVE THIS NOTICE.
2
3
WEEK 4 FOCUSES ON THE THIRD LEARNING OBJECTIVE
3. Discuss and translate theory, skills and knowledge into effective
management practice.
Other learning objectives
Critically assess a diverse range of theories accumulated throughout the Masters’
qualification and the connections that exist between each one.
Acquire advanced knowledge and apply it in real workplace contexts to improve
performance and competitive advantage.
Undertake independent research to solve complex business problems.
4
QUICK REVIEW OF KEY
CONCEPTS
What we learned in Week 3
5
WHAT WE
LEARNED LAST
WEEK
Contingency Theory
Strategic fit
the consistency of strategy with the firm’s internal
environment and industry external environment
Fit is a concept in Contingency Theory
There is no single best way of structuring or managing a
firm
6
WHAT WE
LEARNED LAST
WEEK
Competition strategy and Porter’s Five
Forces framework
7
WHAT WE
LEARNED LAST
WEEK
Positioning of Competition Strategy
8
WHAT WE WILL
LEARN THIS
WEEK
Strategy planning processes related to
resources
Capabilities have been discussed in previous weeks
Capital management
Financial stability
Cash flow
9
APPRAISING
FINANCIAL
STABILITY
Appraising the Effectiveness
of current strategy
10
RECALL THE FINANCIAL STATEMENTS
BALANCE SHEET ($ in millions)
ASSETS
2017 2018
LIABILITIES
2017 2018
Current
Assets
$761m $707m Current
Liabilities
$486m $455m
Fixed
Assets
$1,118m $1,035 Long-term
Liabilities
$588m $562m
Total Equity $805m $725m
Total
Assets
$1,879 $1,742 Total
Liabilities
and Equity
$1,879m $1,742m
INCOME STATEMENT ($ in millions)
2017 2018
REVENUE $2,262 $1,810
Cost of goods sold $1,655 $1,324
Selling, general and
administrative expenses
$327 $262
Depreciation $90 $72
OPERATING INCOME $190 $152
Other income $29 $45
EBIT $219 $197
Interest $49 $44
Taxes $84 $67
NET INCOME $86 $86
Remember: Total Assets = Total Liabilities + Equity
11
APPRAISING
PERFORMANCE
STRATEGY
PLANNING
PROCESS
FINANCIAL RATIO ANALYSIS
MEASURE DESCRIPTION INTERPRETATION
Return on Sales After-tax Profit ÷ Total Sales
Percentage of profits earned
per dollar of sales revenue
Return on Assets After-tax Profit ÷ Total Assets
Percentage of profits earned
per dollar of assets
Return on Equity After-tax Profit ÷ Total Equity
Percentage of profits earned
per dollar of shareholders’
equity
Gross Profit Margin
(Total Sales – Cost o ...
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines
Instructions for Submissions thorugh G- Classroom.pptxJheel Barad
This presentation provides a briefing on how to upload submissions and documents in Google Classroom. It was prepared as part of an orientation for new Sainik School in-service teacher trainees. As a training officer, my goal is to ensure that you are comfortable and proficient with this essential tool for managing assignments and fostering student engagement.
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
Embracing GenAI - A Strategic ImperativePeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
Honest Reviews of Tim Han LMA Course Program.pptxtimhan337
Personal development courses are widely available today, with each one promising life-changing outcomes. Tim Han’s Life Mastery Achievers (LMA) Course has drawn a lot of interest. In addition to offering my frank assessment of Success Insider’s LMA Course, this piece examines the course’s effects via a variety of Tim Han LMA course reviews and Success Insider comments.
Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
1. RATIO ANALYSIS
I) Operating Efficiency Based on Profit:
1) Gross Profit Ratio:
Gross Profit = Sales – Cost Of Goods Sold (COGS),
Sales = G/p + COGS
COGS = Sales – G/p
COGS = Opening Stock + Purchases + Direct Expenses +
Manufacturing Expenses – Closing Stock
2) Operating Ratio =
Operating Expenses = Administrative Exp + Selling & Dist. Exp.
3) Operating Profit Ratio =
4) Net Profit Ratio =
Sales XXX
Less: (COGS) (XXX)
G/P XXX
Less: (Operating
Expenses) (XXX)
Operating Profit XXX
Less: (Non
Operating
Expenses) (XXX)
Add: Non
Operating
Incomes XXX
N/P XXX
Less: (Tax) (XXX)
PAT/EAT XXX
PraveenKumarKeskar 1
2. II) Operating Efficiency Based on Investment:
1) Return on Capital Employed (ROCE)=
Capital Employed = Equity Share Capital + Preference Share
Capital + Undistributed Profit + Reserves & Surplus + Long Term
Liabilities – Fictitious Assets – Non Business Assets.
2) Return on Net Worth Share holder’s Fund =
Share Holder’s Fund = Equity Share Capital + Preference Share
Capital + Reserves & Surplus – Fictitious Assets
3) Return on Equity Share Holder’s Fund:
Equity Share Holder’s Fund = Equity Share Capital + Capital
Reserves + Revenue Reserves + Balance of Profit & Loss A/c –
Fictitious Assets – Non Business Assets.
4) Return on Total Assets =
5) Earnings Per Share =
6) Price Earning (P/E)Ratio =
PraveenKumarKeskar 2
3. 7) Net Cash Accrual = Cash Inflow – Cash Outflow + Depreciation
8) Payout Ratio =
Dividend per Share = Dividend Paid in % × PAR value of a
Company’s
Share
9) Retained Earning Ratio =
10) Dividend Yield Ratio =
III) Liquidity or Short Term Solvency Ratio:
i) Current Ratio =
ii) Liquidity or Acid Test Ratio =
Liquid Assets = C.A. – Inventories – Prepaid Expenses
Current Liabilities will be taken only if there is no “Bank
Overdraft”.
iii) Absolute Liquid or Super Quick Ratio or Cash Ratio =
IV) Activity or Turn Over Ratio
i) Inventory or Stock Turn Over Ratio (I T R)=
Average Stock =
PraveenKumarKeskar 3
4. Average/ Inventory Turn Over Ratio =
ii) Debtor’s/Receivables Turnover Ratio (DTR) =
Average Debtors =
Trade Debtor’s = Sundry Debtors + Bills Receivables
Avg. or Debtors Collection Period =
iii) Creditor’s/Payables Turnover Ratio (CTR) =
Avg. or Creditor’s Payment Period =
iv) Working Capital Turn Over Ratio =
V) Analysis of Long Term Financial Positions or Test of Solvency
i) Debt Equity Ratio =
Outsider’s Fund = Long term debts like debentures, bonds,
bank loans, or borrowings.
Share Holder’s Fund = Equity Share Holder, Preference Share
Holder, Reserves & Surplus, Undistributed profits.
ii) Proprietary or Equity Ratio = × 100
PraveenKumarKeskar 4
5. iii) Fixed Assets to Net worth’s Ratio =
iv) Fixed Assets to Long Term Funds =
v) Debt Service Ratio or Interest Coverage Ratio =
PraveenKumarKeskar 5