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Course Details

Business Ratios Guidebook - Second Edition (Course Id 702)

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Author : Steven Bragg, CPA
Status : Production
CPE Credits : 16.0
IRS Credits : 0
Price : $127.95
Passing Score : 70%
Primary Subject-Field Of Study:

Finance - Accounting and Auditing for Course Id 702

Description :

The Business Ratios Guidebook describes more than 200 ratios and other measurements that can be used to analyze the results, liquidity, and cash flows of a business. The measurement areas covered include performance, return on investment, share performance and constraints. Examples of the functional areas also covered by the course include cash management, credit and collections, customer service, human resources, production, and sales.

Usage Rank : 0
Release : 2014
Version : 1.0
Prerequisites : None
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 20-Feb-2015
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 702

Keywords : Finance, Business, Ratios, Guidebook, Second, Edition, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    Recognize the circumstances under which certain measurements should be used.
    Note the contents of the various performance measurements, and the factors they are intended to compare.
    Recognize the components of the cash conversion cycle and the ratios derived from it.
    Identify the contents of the free cash flow concept and the measurements related to cash flow.
    Cite the situations in which return on investment measurements can be used, and the factors they are intended to compare.
    Identify the parties using share performance measurements, and the future conditions that these measurements can indicate.
    Identify the adjustment factor used for deflated growth measures, and the situations in which these measurements are used.
    Note the key factors to be monitored in a system of constraint management.
    Recognize the contents of the cash management measurements, and when their results should trigger an investigation. Identify the behaviors on which credit and collection measurements are intended to focus attention.
    Recognize the conditions that can be uncovered through use of customer service measurements.
    Identify the situations in which certain facility-related measurements should be used.
    Cite the measurements used to examine the ability to pay, and the situations in which these measurements can be used.
    Identify the situations in which fixed asset measurements can be most gainfully employed, and when they are of reduced value.
    Identify the types of behaviors that certain human resources measurements can be used to track.
    Recognize the effects of using certain inventory measurements.
    Note the effects that can skew the outcomes of payroll-related measurements.
    Cite the effects of price elasticity on profitability, and how elasticity can be altered.
    Recognize the measurements that can track the performance level of a production process and the usage of inventory.
    Note the measurements that should be used to focus attention on the development of products.
    Identify the purchasing measurements most useful for monitoring progress toward supplier certification and reduction, as well as the use of procurement cards.
    Cite the situations in which certain payables measurements can yield incorrect or skewed results.
    Recognize the measurements used to monitor different types of sales and marketing behaviors.

Chapter 1
Overview of Measurements

Recognize the circumstances under which certain measurements should be used.

Chapter 2
Performance Measurements

Note the contents of the various performance measurements, and the factors they are intended to compare.

Chapter 3
Liquidity Measurements

Recognize the components of the cash conversion cycle and the ratios derived from it.

Chapter 4
Cash Flow Measurements

Identify the contents of the free cash flow concept and the measurements related to cash flow.

Chapter 5
Return on Investment

Cite the situations in which return on investment measurements can be used, and the factors they are intended to compare.

Chapter 6
Share Performance Measurements

Identify the parties using share performance measurements, and the future conditions that these measurements can indicate.

Chapter 7
Growth Measurements

Identify the adjustment factor used for deflated growth measures, and the situations in which these measurements are used.

Chapter 8
Constraint and Throughput Measurements

Note the key factors to be monitored in a system of constraint management.

Chapter 9
Cash Management Measurements

Recognize the contents of the cash management measurements, and when their results should trigger an investigation.

Chapter 10
Credit and Collection Measurements

Identify the behaviors on which credit and collection measurements are intended to focus attention.

Chapter 11
Customer Service Measurements

Recognize the conditions that can be uncovered through use of customer service measurements.

Chapter 12
Facility Measurements

Identify the situations in which certain facility-related measurements should be used.

Chapter 13
Financing Measurements

Cite the measurements used to examine the ability to pay, and the situations in which these measurements can be used.

Chapter 14
Fixed Asset Measurements

Identify the situations in which fixed asset measurements can be most gainfully employed, and when they are of reduced value.

Chapter 15
Human Resources Measurements

Identify the types of behaviors that certain human resources measurements can be used to track.

Chapter 16
Inventory Measurements

Recognize the effects of using certain inventory measurements.

Chapter 17
Payroll Measurements

Note the effects that can skew the outcomes of payroll-related measurements.

Chapter 18
Pricing Measurements

Cite the effects of price elasticity on profitability, and how elasticity can be altered.

Chapter 19
Production Measurements

Recognize the measurements that can track the performance level of a production process and the usage of inventory.

Chapter 20
Product Design Measurements

Note the measurements that should be used to focus attention on the development of products.

Chapter 21
Purchasing Measurements

Identify the purchasing measurements most useful for monitoring progress toward supplier certification and reduction, as well as the use of procurement cards.

Chapter 22
Payables Measurements

Cite the situations in which certain payables measurements can yield incorrect or skewed results.

Chapter 23
Sales and Marketing Measurements

Recognize the measurements used to monitor different types of sales and marketing behaviors.
Course Contents :

Chapter 1 - Overview of Measurements

What to Measure

Mandatory Measurements

Breaking with Tradition

Measurement Usage Levels

Measurement Timing

Measurement Consistency

Measurements and the Soft Close

Measurement Clutter

Limitations of Ratio Analysis

Chapter 2 - Performance Measurements

Overview of Performance Measurements

Sales Returns and Allowances to Sales

Contribution Margin Ratio

Gross Profit Ratio

Operating Income Ratio

Net Profit Ratio

Deflated Profit Growth

Effective Tax Rate

Core Earnings Ratio

Quality of Earnings Ratio

Operating Ratio

Operating Leverage

Breakeven Point

Margin of Safety

Discretionary Cost Ratio

Chapter 3 - Liquidity Measurements

Overview of Liquidity Measurements

Cash Conversion Cycle

Days Sales in Accounts Receivable

Days Sales in Inventory

Days Payables Outstanding

Liquidity Index

Current Ratio

Inventory to Current Assets Ratio

Quick Ratio

Cash Ratio

Defensive Interval Ratio

Net Working Capital Ratio

Working Capital Productivity

Working Capital Roll Forward

Illiquid Asset Conversion Ratio

Solvency Ratio

Chapter 4 - Cash Flow Measurements

Overview of Cash Flow Measurements

Free Cash Flow

Cash Flow Returns

Cash Flow per Share

Cash Flow Return on Sales

Cash Flow Return on Assets

Cash Flow from Operations Ratio

Cash Reinvestment Measurements

Cash Reinvestment Ratio

Funds-Flow Adequacy Ratio

Chapter 5 - Return on Investment

Return on Equity

Economic Value Added

Book Value Analysis

Net Book Value

Tangible Book Value

Book Value per Share

Return on Assets

Return on Assets

Return on Operating Assets

Earnings per Share

Dividend Performance

Dividend Payout Ratio

Dividend Yield Ratio

Chapter 6 - Share Performance Measurements

Overview of Share Performance Measurements

Price/Earnings Ratio

Capitalization Rate

Total Shareholder Return

Market Value Added

Market to Book Ratio

Insider Buy/Sell Ratio

Options and Warrants to Common Stock Ratio

Short Interest Ratio

Institutional Holdings Ratio

Chapter 7 - Growth Measurements

Overview of Growth Measurements

Sales Growth

Deflated Sales Growth

Sales Growth Consistency

Core Sales Growth

Customer Growth

Expense Growth

Profit Growth

Profit Growth

Profit Growth Consistency

Affordable Growth Rate

Chapter 8 - Constraint and Throughput Measurements

Overview of Constraint Measurements

Bottleneck Utilization

Bottleneck Effectiveness

Bottleneck Schedule Fulfillment

Buffer Penetration

Bottleneck Maintenance to Operating Ratio

Bottleneck Rework Processing

Post-Bottleneck Scrap

Manufacturing Effectiveness

Manufacturing Productivity

Manufacturing Effectiveness

Manufacturing Throughput Time

Delayed Throughput

Chapter 9 - Cash Management Measurements

Overview of Cash Management Measurements

Auto Cash Application Rate

Suspense to Receivables Ratio

Actual Cash Position versus Forecast

Average End of Day Available Balance

Earnings on Invested Funds

Unhedged Gains and Losses

Chapter 10 - Credit and Collection Measurements

Overview of Credit and Collection Measurements

Days Sales Outstanding

Best Possible DSO

Collection Effectiveness Index

Measurements Based on Time Buckets

Days Delinquent Sales Outstanding

Average Days to Pay per Collector

Collection Dispute Cycle Time

Deduction Turnover

Average Time to First Contact

Bad Debt Percentage

Collection Performance Report

Average Time to Establish Credit

General Management Measurements

Chapter 11 - Customer Service Measurements

Overview of Customer Service Measurements

On-Time Delivery Percentage

Order Cycle Time

Order Fill Rate

Orders Damaged in Transit

Customer Turnover

First Contact Resolution

Escalation Rate

Caller Abandonment Rate

Incident Volume

Inbound Caller Retention

Customer Opinions

Customer Satisfaction Ratio

Net Promoter Score

Chapter 12 - Facility Measurements

Overview of Facility Measurements

Cost per Square Foot

Occupancy Cost Ratio

Square Feet per Person

Percent of Storage in High-Cost Locations

Floor Space Utilization

Cubic Volume Utilization

Percentage of Storage Bins Utilized

Honeycombing Percentage

Chapter 13 - Financing Measurements

Overview of Financing Measurements

Debt to Equity Ratio

Ability to Pay Measurements

Interest Coverage Ratio

Debt Service Coverage Ratio

Fixed Charge Coverage Ratio

Cash Coverage Ratio

Average Cost of Debt

Borrowing Base Usage

Chapter 14 - Fixed Asset Measurements

Overview of Fixed Asset Measurements

Sales to Fixed Assets Ratio

Accumulated Depreciation to Fixed Assets Ratio

Cash Flow to Fixed Asset Requirements Ratio

Repairs and Maintenance Expense to Fixed Assets Ratio

Chapter 15 - Human Resources Measurements

Overview of Human Resources Measurements

Position Fulfillment Speed

Unfilled Requisitions Ratio

Recruiter Effectiveness Ratio

Intern Conversion Ratio

Cost per Hire

Employee Replacement Cost

Accession Rate

Employee Turnover

Annualized Compensation per Employee

Net Benefits Cost per Employee

Sales per Person

Profit per Person

Administrative Staff Ratio

Ergonomic Injury Rate

Outsourcing Cost Effectiveness

General Management Measurements

Chapter 16 - Inventory Measurements

Overview of Inventory Measurements

Average Inventory Calculation

Inventory Turnover Measurements

Inventory Turnover Ratio

Raw Materials Turnover

Work-in-Process Turnover

Finished Goods Turnover

Inventory Accuracy Percentage

Excess Inventory Measurements

Obsolete Inventory Percentage

Percent of Inventory Greater than XX Days

Returnable Inventory Valuation

Opportunity Cost of Excess Inventory

Chapter 17 - Payroll Measurements

Overview of Payroll Measurements

Payroll Transaction Error Rate

Form W-2c to Form W-2 Ratio

Proportion of Manual Checks

Payroll Entries to Headcount Ratio

Outsourced Payroll Cost per Employee

Chapter 18 - Pricing Measurements

Overview of Pricing Measurements

Price Elasticity of Demand

Cross Price Elasticity of Demand

Throughput per Minute

Proportion of Discounted Prices

Selling Price Variance

Sales Volume Variance

Chapter 19 - Production Measurements

Overview of Production Measurements

Department-Level Performance

Order Cycle Time

Manufacturing Efficiency

Productivity Cause and Effect Ratio

Degree of Unbalance

Operational Takt Time

Equipment Measurements

Equipment Effectiveness

Setup Time

Unscheduled Downtime Percentage

Maintenance and Repair Ratio

Average Run Time

Yield Measurements

First-Pass Yield

Material Yield Variance

Expense Proportions

Indirect Labor to Direct Labor Ratio

Overhead to Direct Cost of Goods Ratio

General Management Measurements

Chapter 20 - Product Design Measurements

Overview of Product Design Measurements

Product Development

Number of Design Platforms

Reused Components Percentage

Design Cycle Time

Bill of Material Accuracy

Financial Outcomes

Percentage of Target Cost Attained

Percentage of New-Product Sales

Return on Research and Development

Warranty Claims Percentage

Chapter 21 - Purchasing Measurements

Overview of Purchasing Measurements

Proportion of Purchase Orders above Threshold

Procurement Card Usage Percentage

Proportion of Spend Managed

Proportion of Spend with Preferred Suppliers

Proportion of Certified Suppliers

Supplier Performance Measurements

Supplier Fulfillment Rate

Supplier Defect Rate

Supplier Billed Price Variance

Economic Order Quantity

Proportion of Targeted Inventory Dispositioned

General Management Measurements

Chapter 22 - Payables Measurements

Overview of Payables Measurements

Transaction Error Rate

Full-Time Equivalent Measurements

FTEs per $1 Million of Revenue

Staff Cost per FTE

Line Items per FTE

Paperless Measurements

Percent of Paperless Invoices

Percent of Paperless Payments

Additional Payables Measurements

Chapter 23 - Sales and Marketing Measurements

Overview of Sales and Marketing Measurements

Sales Productivity

Incremental Salesperson Effectiveness

Sales Effectiveness

Sales and Marketing as Percentage of Sales

Existing Customer Solicitation Ratio

Order Placement Rate

Sales per Customer

Quote to Close Ratio

Sales Backlog Ratio

Throughput Measurements

Throughput Quoted

Ratio of Throughput Awarded to Quoted

Ratio of Throughput Booked to Billed

Marketing Measurements

Advertising Value Equivalency

Sales to Unique Visitors Ratio

Direct Mail Effectiveness

Market Share

General Management Measurements

Glossary

Finance Course 702 Home: https://www.cpethink.com/cpe-for-cpas
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