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Preface | |
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Acknowledgments | |
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Introduction | |
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Asset Utilization Measurements | |
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Sales to Working Capital Ratio | |
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Sales to Fixed Assets Ratio | |
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Sales to Administrative Expenses Ratio | |
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Sales to Equity Ratio | |
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Sales per Person | |
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Sales Backlog Ratio | |
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Sales Returns to Gross Sales Ratio | |
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Repairs and Maintenance Expense to Fixed Assets Ratio | |
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Accumulated Depreciation to Fixed Assets Ratio | |
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Capital to Labor Ratio | |
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Fringe Benefi ts to Wages and Salaries Expense | |
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Sales Expenses to Sales Ratio | |
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Discretionary Cost Ratio | |
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Interest Expense to Debt Ratio | |
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Foreign Exchange Ratios | |
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Overhead Rate | |
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Goodwill to Assets Ratio | |
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Overhead to Cost of Sales Ratio | |
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Investment Turnover | |
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Break-Even Point | |
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Margin of Safety | |
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Tax Rate Percentage | |
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Operating Performance Measurements | |
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Operating Assets Ratio | |
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Sales to Operating Income Ratio | |
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Sales Margin | |
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Gross Profi t Percentage | |
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Gross Profi t Index | |
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Investment Income Percentage | |
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Operating Profi t Percentage | |
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Operating Leverage Ratio | |
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Net Income Percentage | |
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Core Operating Earnings | |
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Profi t per Customer Visit | |
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Profi t per Person | |
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Core Growth Rate | |
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Quality of Earnings Ratio | |
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Cash Flow Measurements | |
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Cash Flow from Operations | |
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Free Cash Flow | |
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Cash Flow Return on Sales | |
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Fixed Charge Coverage | |
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Expense Coverage Days | |
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Cash Flow Coverage Ratio | |
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Cash Receipts to Billed Sales and Progress Payments | |
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Cash to Current Assets Ratio | |
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Cash Flow to Fixed Asset Requirements | |
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Cash Flow Return on Assets | |
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Cash to Working Capital Ratio | |
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Cash Reinvestment Ratio | |
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Cash to Current Liabilities Ratio | |
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Cash Flow to Debt Ratio | |
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Reinvestment Rate | |
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Stock Price to Cash Flow Ratio | |
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Dividend Payout Ratio | |
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Liquidity Measurements | |
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Accounts Receivable Turnover | |
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Average Receivable Collection Period | |
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Days Delinquent Sales Outstanding | |
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Days Sales in Receivables Index | |
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Accounts Receivable Investment | |
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Ending Receivable Balance | |
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Inventory to Sales Ratio | |
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Inventory Turnover | |
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Inventory to Working Capital Ratio | |
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Liquidity Index | |
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Accounts Payable Days | |
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Accounts Payable Turnover | |
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Current Ratio | |
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Quick Ratio | |
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Cash Ratio | |
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Sales to Current Assets Ratio | |
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Working Capital Productivity | |
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Days of Working Capital | |
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Weighted Working Capital | |
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Defensive Interval Ratio | |
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Current Liability Ratio | |
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Required Current Liabilities to Total Current Liabilities Ratio | |
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Working Capital to Debt Ratio | |
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Risky Asset Conversion Ratio | |
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Noncurrent Assets to Noncurrent Liabilities Ratio | |
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Short-Term Debt to Long-Term Debt Ratio | |
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Altman�s Z-Score Bankruptcy Prediction Formula | |
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Capital Structure and Solvency Measurements | |
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Times Interest Earned | |
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Cash Coverage Ratio | |
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Debt Coverage Ratio | |
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Asset Quality Index | |
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Accruals to Assets Ratio | |
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Times Preferred Dividend Earned | |
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Debt to Equity Ratio | |
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Funded Capital Ratio | |
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Retained Earnings to Stockholders� Equity | |
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Return on Investment Measurements | |
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Market Performance Measurements | |
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Measurements for the Accounting/Finance Department | |
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Measurements for the Engineering Department | |
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Measurements for the Human Resources Department | |
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Measurements for the Logistics Department | |
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Measurements for the Production Department | |
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Measurements for the Sales and Marketing Department | |