Financial Management at Universität St. Gallen | Flashcards & Summaries

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# Lernmaterialien für Financial Management an der Universität St. Gallen

Greife auf kostenlose Karteikarten, Zusammenfassungen, Übungsaufgaben und Altklausuren für deinen Financial Management Kurs an der Universität St. Gallen zu.

TESTE DEIN WISSEN

Current asset turnover ratio

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TESTE DEIN WISSEN

Turnover ratio

Number of times per year the investment in current assets is converted into turnover

CA turnover = Turnover / Average current assets

Lösung ausblenden
TESTE DEIN WISSEN

Current Ratio

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TESTE DEIN WISSEN

Liquidity Ratio

Compare all current assets and current liabilities

Current ratio = Current assets / current liabilities

< 1 => could indicate insufficient liquidity, depending on the type of business

< 1 =>

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TESTE DEIN WISSEN

Profitability Ratios

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TESTE DEIN WISSEN

1. Return on assets

2. Return on equity

3. Return on shareholders equity

Lösung ausblenden
TESTE DEIN WISSEN

Liquidity ratios

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TESTE DEIN WISSEN

1. Current ratio

2. Quick (acid-test) ratio

3. Cash ratio

Lösung ausblenden
TESTE DEIN WISSEN

Return on assets

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TESTE DEIN WISSEN

Profitability

=> how efficient are total assets utilised to generate turnover

ROA (%) = (Profit after tax / Average total assets) * 100

Lösung ausblenden
TESTE DEIN WISSEN

Total asset turnover ratio

Lösung anzeigen
TESTE DEIN WISSEN

Turnover Ratio

Indicates efficiency with which assets generate turnover

TA (times) = Turnover / Average total assets

When TA improves while profit margins stay same => ROA should increase

Lösung ausblenden
TESTE DEIN WISSEN

Return on ordinary shareholders' equity

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TESTE DEIN WISSEN

Profitability

Includes ordinary share capital AND reserves

ROSHE (%) = ((Profit after tax - non-controlling interest - preference dividends) / Average ordinary shareholders' equity) * 100

Lösung ausblenden
TESTE DEIN WISSEN

Operating profit margin

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TESTE DEIN WISSEN

Portion of revenue after operating expenses

OP (%) = (Operating Profit / Revenue) *100

Increase OP = positive

Investors look for strong, consistent OP

Lösung ausblenden
TESTE DEIN WISSEN

Mark-up

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TESTE DEIN WISSEN

Mark-up (%) = (Gross profit / cost of sales) * 100

Lösung ausblenden
TESTE DEIN WISSEN

Return on shareholders' equity

Lösung anzeigen
TESTE DEIN WISSEN

Profitability

Includes preference & ordinary shareholders, excludes non-controlling interest

ROSE (%) = ((Profit after tax - non-controlling interest) /Average shareholders' equity) * 100

Lösung ausblenden
TESTE DEIN WISSEN

Property, Plant and Equipment turnover ratio

Lösung anzeigen
TESTE DEIN WISSEN

Turnover Ratio

Evaluates the utilisation of a companies investment in PPE

PPE turnover = Turnover / Average PPE @ carrying value

Carrying value = cost price - accumulated depreciation

Lösung ausblenden
TESTE DEIN WISSEN

Net profit margin

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TESTE DEIN WISSEN

Profit Margin

Portion of turnover after tax

NP = (Profit after tax / Revenue) * 100

Lösung ausblenden
• 20535 Karteikarten
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• 3 Lernmaterialien

## Beispielhafte Karteikarten für deinen Financial Management Kurs an der Universität St. Gallen - von Kommilitonen auf StudySmarter erstellt!

Q:

Current asset turnover ratio

A:

Turnover ratio

Number of times per year the investment in current assets is converted into turnover

CA turnover = Turnover / Average current assets

Q:

Current Ratio

A:

Liquidity Ratio

Compare all current assets and current liabilities

Current ratio = Current assets / current liabilities

< 1 => could indicate insufficient liquidity, depending on the type of business

< 1 =>

Q:

Profitability Ratios

A:

1. Return on assets

2. Return on equity

3. Return on shareholders equity

Q:

Liquidity ratios

A:

1. Current ratio

2. Quick (acid-test) ratio

3. Cash ratio

Q:

Return on assets

A:

Profitability

=> how efficient are total assets utilised to generate turnover

ROA (%) = (Profit after tax / Average total assets) * 100

Q:

Total asset turnover ratio

A:

Turnover Ratio

Indicates efficiency with which assets generate turnover

TA (times) = Turnover / Average total assets

When TA improves while profit margins stay same => ROA should increase

Q:

Return on ordinary shareholders' equity

A:

Profitability

Includes ordinary share capital AND reserves

ROSHE (%) = ((Profit after tax - non-controlling interest - preference dividends) / Average ordinary shareholders' equity) * 100

Q:

Operating profit margin

A:

Portion of revenue after operating expenses

OP (%) = (Operating Profit / Revenue) *100

Increase OP = positive

Investors look for strong, consistent OP

Q:

Mark-up

A:

Mark-up (%) = (Gross profit / cost of sales) * 100

Q:

Return on shareholders' equity

A:

Profitability

Includes preference & ordinary shareholders, excludes non-controlling interest

ROSE (%) = ((Profit after tax - non-controlling interest) /Average shareholders' equity) * 100

Q:

Property, Plant and Equipment turnover ratio

A:

Turnover Ratio

Evaluates the utilisation of a companies investment in PPE

PPE turnover = Turnover / Average PPE @ carrying value

Carrying value = cost price - accumulated depreciation

Q:

Net profit margin

A:

Profit Margin

Portion of turnover after tax

NP = (Profit after tax / Revenue) * 100

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## Das sind die beliebtesten StudySmarter Kurse für deinen Studiengang Financial Management an der Universität St. Gallen

Für deinen Studiengang Financial Management an der Universität St. Gallen gibt es bereits viele Kurse, die von deinen Kommilitonen auf StudySmarter erstellt wurden. Karteikarten, Zusammenfassungen, Altklausuren, Übungsaufgaben und mehr warten auf dich!

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