Финансовый менеджмент
Финансово-экономические дисциплины
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Bragg S.M. Business ratios and formulas: a comprehensive guide
2nd Edition. John Wiley & Sons, Inc., 2007. – 387 pages.
This book is designed for all corporate managers who need to understand the performance levels of their departments. It contains performance measurements for the accounting, engineering, logistics, production, and sales departments.
These measurements cover not only financial matters, but also those related to efficiency, effectiveness, capacity, and market share. In addition, the book includes measurements related to asset utilization, operating performance, cash flows, liquidity, capital structure, retu on investment, and market performance. These latter categories are of great interest not only to the accounting and finance departments, but also to a company’s creditors and investors.
There are nearly 200 measurements itemized in this book. Each one is accompanied by a complete description, an explanation of the calculation, an example, and cautions regarding its use. The cautions are of particular use, as they describe the elements of a measurement that can be modified to deliver misleading results, different measurements that may work better in certain situations, use on a trend-line basis, and other measurements that should be used to reinforce indicated results.
The book also describes how to use an electronic spreadsheet to compile a standard set of measurements, using Microsoft Excel as the template. This is especially useful for investors and financial personnel, who need to compile information about a company’s long-term performance.
Anyone who wishes to create a complete set of performance-tracking measurements for an entire company or for a specific function can use this book as a reference source. Managers can choose the correct blend of measurements to achieve an information set that can be used for feedback on strategy initiatives and specific efficiency projects, as well as for performance evaluations. This is the ideal tool for measuring corporate performance.
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