财务例子大赛样本例子分析3.pptVIP

* * * Operation Inventory Management Good Space Utilization Low Cost and Expense Control Good Operating Risks Operating Risks Northlake NACS(Average) 2002 2003 2004 2004 Break Even Sales 6,060,331 6,197,600 6,842,669 9,626,965 Margin of Safety 2,704,832 3,003,532 4,267,938 2,730,035 Margin of Safety Ratio 30.86% 32.64% 38.41% 22.09% 2004(NACS Average) Low Margin of Safety Ratio * Benchmarking – Function Level Human Resource Employee Structure Fewer Part-time Employees * Benchmarking – Function Level Human Resource Employee Structure Fewer Part-time Employees Labor Efficiency Low