MKT603B_FINANCIAL RATIOS课件.pptVIP

BSBMKT603B S1 2011 GN MANAGE THE MARKETING PROCESS FINANCIAL RATIOS FINANCIAL RATIOS Financial Ratios are relationships between different parts of the financial statements which are used for comparison and to demonstrate trends where absolute numbers are not appropriate BSBMKT603B S1 2011 GN FINANCIAL RATIOS Measure of Liquidity Current Ratio Total Current Assets Total Current Liabilities BSBMKT603B S1 2011 GN FINANCIAL RATIOS Measures of Activity Inventory Turnover Cost of Goods Sold Average Inventory times per year Debtors X 365 Credit Sales 1