Univ.-Prof. Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.Inventory turnover is a financial ratio that measures the number of times a company sells and replaces its inventory during a certain period, usually a fiscal year. It is a key indicator of a company’s operational efficiency and its management of inventory levels. The formula to calculate inventory turnover is: Inventory Turnover = Cost of… read more »
The Fixed Asset Turnover (FAT) ratio is a measure used in financial analysis to assess a company’s effectiveness in using its fixed assets, such as property, plant, and equipment, to generate sales. It is a type of efficiency ratio that indicates how well a company uses its fixed assets to generate revenue. The ratio is… read more »
Invoice processing time can vary greatly depending on the method of processing, the complexity of the invoice, and the practices of the specific organization. Here are a few general time frames: 1. Manual Processing: Manual invoice processing can be time-consuming. It typically involves several steps: receiving the invoice, checking it for accuracy, matching it to… read more »
Net Profit Margin is a profitability ratio that illustrates how much of every dollar of revenue earned results in net income, or profit after all expenses. It’s a key indicator of a company’s financial health, revealing the proportion of money left over from revenues after accounting for cost of goods sold, interest, taxes, operating and… read more »
Gross Profit Margin, also known as Gross Margin, is a key profitability metric for a company. It represents the percent of total sales revenue that the company retains after incurring the direct costs associated with producing the goods and services sold by the company. The formula for calculating the gross profit margin is: Gross Profit… read more »
Accounts Receivable Turnover (AR Turnover) is a ratio that measures how effectively a business is extending credit and collecting debts on that credit. The accounts receivable turnover ratio is an indication of the liquidity of the receivables. A higher ratio is favorable as receivables are being collected more frequently. The formula to calculate the accounts… read more »
The Debt-to-Equity (D/E) ratio is a financial leverage ratio that compares a company’s total debt to its total equity. It gives both investors and creditors an understanding of how risky a company’s financing strategy is, and shows the proportion of financing that comes from creditors (in the form of debt) versus the one coming from… read more »
The Debt-to-Equity (D/E) ratio is a financial leverage ratio that compares a company’s total debt to its total equity. It gives both investors and creditors an understanding of how risky a company’s financing strategy is, and shows the proportion of financing that comes from creditors (in the form of debt) versus the one coming from… read more »
The payment for the land surveyor (land surveyor; also called decempedator, field surveyor, geodesist, geometer and hoplometer), who usually carried out a survey together with assistants. The land surveyor was sworn in by the respective lordship; his expenses are shown in old documents to be very high. This can be explained by the fact that… read more »
In the language of the supervisory authorities, a natural or legal person who, under unlimited and unconditional liability, provides to a single financial services provider, for each of which it acts, – securities services, together with ancillary services, to clients or potential clients. accepts and forwards instructions or orders from the client in relation to… read more »