lecture 3 managerial.pptx - Management Accounting Prof Mirella Ciaburri Lecture 3 PERFORMANCE ANALYSIS PROFITABILITY ANALISYS Performance Analysis FIRM

lecture 3 managerial.pptx - Management Accounting Prof...

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Management Accounting Prof. Mirella Ciaburri Lecture 3
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PERFORMANCE ANALYSIS: PROFITABILITY ANALISYS
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FIRM PURPOSE VALUE CREATION Performance analysis 3 Performance Analysis
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Performance Analysis ANALYSIS SOLVENCY PROFITABILITY Financial equilibrium: capacity to repay obligations Economic equilibrium: capacity to generate profit 4
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ASSETS NON CURRENT ASSETS tangible intangible financial CURRENT ASSETS inventory trade receivables liquidity 5 LIABILITIES EQUITY Shareholders’ Equity NON CURRENT LIABILITIES Long-term Financial Debt Long-term Trade payables CURRENT LIABILITIES Short-term Financial Debt Short-term Trade payables Statement of Financial Position – Financial Classification
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SOURCES EQUITY (E) Shareholders Equity NET FINANCIAL POSITION (NFP) Financial Debts - Liquidity (& Financial Current Assets) - Financial Fixed Assets 6 RESOURCES NET OPERATING INVESTED CAPITAL (NOIC) Operating Fixed Assets + Inventory + Trade receivables - Trade payables Statement of Financial Position – Economic Classification OPERATING ASSETS – OPERATING LIABILITIES FINANCIAL LIABILITIES – FINANCIAL ASSETS
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  • Spring '14
  • Income Statement, Generally Accepted Accounting Principles, Profitability Ratio, Prof. Mirella Ciaburri

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