Chapter 13: NikoTech and the Balance Sheet - Supply Chain Vector [Electronic resources] : Methods for Linking the Execution of Global Business Models With Financial Performance نسخه متنی

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Supply Chain Vector [Electronic resources] : Methods for Linking the Execution of Global Business Models With Financial Performance - نسخه متنی

Daniel L. Gardner

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Chapter 13: NikoTech and the Balance Sheet


Overview



In addition to providing information on current assets and their role in the business cycle, the balance sheet offers a wealth of data that can be used to measure the relationship between the utilization of total assets, profitability and supply chain execution. Table 13.1 provides a short list of tools that NikoTech management can use to measure the productivity of all assets employed in the supply chain in order to take a comprehensive view of asset performance. Interpretation of NikoTech's performance is as follows.



Table 13.1: Balance Sheet Ratios


































$ in Millions


Y1


Y2


Delta


Working Capital


$1,059 - $303 = $756


$1,212 - $407.4 = $804.6


$48.6


Current Ratio


$1,059/$303 = 3.5 times


$1,212/$407.4 = 2.97 times


(0.53) times


Quick Ratio


$579/$303 = $1.91


$552/$407.4 = $1.35


($0.56)


Inventory Turnover


$990/$480 = 2.06 times


$1,239/$660 = 1.9 times


(0.15) times


Receivables Turnover


$1,440/$285 = 5.05 times


$1,698/$450 = 3.8 times


(1.25) times


Payables Turnover


$990/$285 = 3.47 times


$1,239/$360 = 3.44 times


(0.03) times


Total Asset Turnover


$1,440/$1,599 = $0.90


$1,698/$1,776 = $0.95


$0.05


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