Activity ratio Flashcards
seberapa efisien perusahaan menggunakan asetnya untuk menghasilkan pendapatan penjualan.
Inventory turnover ratio
COGS / average inventories
> > seberapa cepat perusahaan dapat menjual persediaannya
cth. Company A inventory turnover ratio - 8
industry average - 6. Company A is selling inventory more quickly than its competitors (positive - efficient management, strong demand for the company’s products, or effective pricing strategies).
inventory period
365 / inventory turnover
> > seberapa lama sebuah produk dalam penyimpanan inventory.
receivable turnover
sales / average receivable
> > measure how quickly a firm collect cash from its credit customers
receivables period
365 / receivables turnover
> > mengukur lamanya waktu yang harus ditunggu oleh perusahaan setelah melakukan penjualan dan
sebelum menerima uang tunai.
payable’s turnover ratio
COGS / average payables
> > measure how quickly a firm pays its bills
payable period
365 / payables turnover
> > setiap berapa hari perusahaan bayar tagihannya
net working capital turnover ratio
sales / (curret asset - current liabilities)
curret asset - current liabilities = net working capital
> > menunjukkan berapa kali perusahaan menghasilkan pendapatan penjualan dari modal kerja bersihnya selama periode tertentu.
fixed asset turnover ratio
sales / net fixed asset
net fixed asset = PPE - acc depr
> > menunjukkan berapa kali perusahaan menghasilkan pendapatan penjualan dari aset tetapnya selama periode tertentu.
total asset turnover ratio
sales / average total assets
average total asset = (beginning + ending) / 2
» perusahaan bisa mendapatkan X kali lipa pendapatan dari penggunaan total assetnya
activity ratio ada apa aja?
- inventory turnover
- inventory period
- receivable turnover
- receivable period
- payable turnover
- payable period
- net working capital turnover ratio
- fixed asset turnover ratio
- total asset turnover ratio
