Coca Cola's 128 Year Journey As A Global Beverage Leader

City Run Is A Family Owned, Walking And Running Company
Charm City Run is a family owned, walking and running company that specializes in finding the
perfect shoe for every individual. The company opened 12 years ago and currently has 5 locations.
The employees pride themselves on providing outstanding customer service and focus on building
relationships with their customers. CCR's business consists of selling shoes and hosting running
events. Porter's Five Forces Model of Industry Competition is "A tool for examining the industry–
level competitive environment, especially the ability of firms in that industry to set prices and
minimize costs." (Dess et al., p.55). The five forces are threat of new entrants, buyer bargaining
power, supplier bargaining power, threat of substitute products and intensity of competition. All of
these forces affect CCR differently (refer to figure 2). The strongest threat, amongst the five forces,
to CCR is intensity of competition. Brian Nasuta, a partner at CCR, explained in great depth how
competitive the footwear industry has become. He explained that CCR directly competes with many
other local, specialty, shoe stores. A central component of CCR's strategy has been hosting events,
which helps the company maintain relationships with their clientele. Competing firms have adopted
this method, which strengthened the rivalry in this aspect of the business. A rapid increase in the
number of events in Baltimore may decrease attendance at CCR's existing events. This increase in
competition may be
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The Coca Cola Enterprise
A brand is recognised when a good quality product is produced, promoted and sold giving excellent
satisfaction to consumer. With intensified competition in the market, building and maintaining a
strong brand is extremely crucial. Brands go through their individual life cycles and brands that
represent quality and esteem are able to maintain their position in the market. One of such brand is
The Coca Cola Enterprise. The Coca Cola Enterprise is definitely a brand to look up to being the
world's largest beverage company and marketing over 500 non alcoholic beverage brands. The
company has been in the market since 1886 that is for 128years now. It owns and markets four of
the world top five non alcoholic drink brands which include Coca Cola, Diet Coke, Fanta and Sprite.
How has Coca Cola been able to be at the top for such a long time? The answer is because of its
excellent brand communication and service quality. ... Show more content on Helpwriting.net ...
The operations unit is one of the most important segments as it manages and supports the company.
The enterprise's operating segments geographically are Eurasia and Africa, Europe, Latin America,
North America and Asia Pacific. In terms of product division, the Coca Cola Company has 2: the
concentrate operations focusing on beverage concentrate and syrup production which are then sold
to authorised bottling partners and product operations which concentrates on the production of
finished sparkling and still beverages. As a publicly traded enterprise, Coca Cola releases its annual
report each year for the reference of its investors who are keen to know the financial performance of
the company. The revenue and profitability trends from 2011 to 2013 will be commented on in this
essay using operational

Tootsie Roll Loan
Tootsie Roll Industries Inc. Loan Package
University of Phoenix
Tootsie Roll Industries Inc. Loan Package Tootsie Roll Industry Inc. will be preparing a loan
package to maintain ultimate company performance, maximize the company's profits, and increase
the shareholder's value. Tootsie Roll Industry Inc. will be applying for a loan that will increase the
company's total liability by $17,449.50. A perfect loan package includes a concise executive
summary that focuses primarily on the ratio analysis of the financial statement, justification for the
loan, and explanation of how the company intends to use loan. The corresponding ratio calculations
are justified in the appendix. ... Show more content on Helpwriting.net ...
Advertising this new sugar free version will create brand awareness, and will increase customers.
Tootsie Roll will continue to use visual aspects in its campaign mix, just as Kit Kat, M& M's,
and Hershey have done previously. For instance, the owl licking the Tootsie Roll lollypop connects
the customer to the product. The child asks the owl how many licks it takes to get to the middle of
the Tootsie Roll pop. The owl will lick the lollipop and begin counting. This visual identity is
familiar to older generations. Tootsie Roll will also focus on recreating visual aspects to target
younger audiences. The campaign requires additional funding. However, the revenues generated are
vital to the company's yielded return is greater. Intend Use of the Loan Tootsie Roll will allocate
funds to the following areas, expansion, marketing, and retirement. Tootsie Roll aspires to remain
the brand highly recognized across all classes of trade (Kimmel, Weygandt, & Kieso, 2009).
Tootsie Roll can use additional funding to expand and penetrate United States and foreign markets
successfully while improving its products. Tootsie Roll continues to offer products that are
accessible, affordable, and customer–centered. Using targeted consumer and trade promotions to
create value in the product will also increase distribution and sales, and yield a faster return on

Kota Fibres Ltd Case Analysis Essay
Name:Xiangwen Li Course:Financial Policy Tutor:Dr.John Thornton Date:2012/10/8 Kota Fibres
LTD Case Analysis Executive summary Kota is experiencing a number of problems. The manage
director to prevent over production and over stocking has resulted to a sequence of hiring and
layoffs each year. And the company is suffering from liquidity challenges because it is not in a
position to finance its day–to–day activities, so its bank account stands over drawn. This situation
has impacted negatively on the company's ability to repay its earlier loans and customers are upset
because of delayed delivery. Mr. Mehta and Ms. Pundir introduced a new quality control unit and
hired two sales representatives and three nephews with ... Show more content on Helpwriting.net ...
This situation has impacted negatively on the company's ability to repay its earlier loans and
customers are upset because of delayed delivery. The third major problem relates to its distribution
system. The company had two distribution warehouses. However, it suffered significant challenges
in moving the yarn from the factory to the customers with a single trip taking between 10 to 15 days.
The roads were impassable with only one lane. In addition, in 2001, a number of problems emerged
that include: inability to pay excise tax before the yarns are transported, the company is not repaying
its loans as scheduled, its request for a new loan may not be granted by the All–India Bank & Trust
Company, and it projects that because of inflationary pressures, interest charged on its previous
loans in the subsequent year may increase. Analysis From the 2001 projections, the company`s sales
revenues reached the 90.9 million mark in 2001 representing a 15 million rupees growth over the
previous year. Despite this remarkable increase, there are a number of financial challenges that must
be taken into account when evaluating the forecast. For example, based on the company`s total
assets turnover which tells how efficient the company is using its assets to generate sales, Kota`s
total assets turnover ratio is suboptimal. In 2000, the

Auditing the Inventory Management Process: Answers
Chapter 13 Auditing the Inventory Management Process Answer Key
True / False Questions 1. The "cradle–to–grave" cycle for inventory begins when goods are
purchased and stored and ends when the finished goods are shipped to customers.
TRUE
AACSB: Analytic
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 13–01 Develop an understanding of the inventory management process.
Topic: Overview of Inventory Management Process 2. A receiving report records the shipment of
goods to customers.
FALSE
AACSB: Analytic
AICPA BB: Industry
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 13–02 Be able to identify and describe the types of documents and ... Show
more content on Helpwriting.net ...
TRUE
AACSB: Analytic
AICPA BB: Critical Thinking
Blooms: Apply
Difficulty: 2 Medium
Learning Objective: 13–11 Know how to observe physical inventory.
Topic: Observing Physical Inventory 12. An approved purchase requisition form authorizes
shipment of goods to customers.
FALSE

AACSB: Analytic
Blooms: Remember
Learning Objective: 13–02 Be able to identify and describe the types of documents and records used
in the inventory management process.
Topic: Types of Documents and Records 13. A comparison of the current year's inventory turnover
ratio with previous years' may indicate the presence of obsolete inventory.
TRUE
AACSB: Analytic
Blooms: Analyze
Learning Objective: 13–09 Be familiar with substantive analytical procedures used to audit
inventory and related accounts.
Topic: Substantive Analytical Procedures 14. When the client's perpetual inventory master files are
inadequate, the auditor will probably choose to test the physical inventory prior to the balance sheet
date.
FALSE
AACSB: Analytic
Blooms: Apply
Learning Objective: 13–09 Be familiar with substantive analytical procedures used to audit
inventory and related accounts.
Topic: Substantive Analytical Procedures 15.

Why Has Butler Lumber Company Been Profitable In The...
Butler Lumber Case Study
I. Statement of Financial Problem
Butler Lumber Company, a growing profitable business has exhausted its credit limit and the key
issues facing it are: 1. Need for additional funds to continue the growth 2. Need to consolidate debt
3. Need to improve cash flexibility.
In this case study I will be discussing following problem: Why has Butler Lumber been profitable in
the increasing volume of sales but at the same time it is experiencing cash difficulties in 1988 –
1990? This is a historical problem and my calculations and assumptions are based on income
statement and balance sheet for 1988 – 1990.
II. General Framework for Financial Analyses
There are different financial ratios ... Show more content on Helpwriting.net ...
Nonfinancial working capital represents notes payable, accounts payable and accrued expenses
subtracted from accounts receivable and inventory.
After examining Exhibit # 2 we can identify following sources and uses of funds:
Sources of funds are: Uses of funds are:
– Retained earnings – Increase in A/R
– Decrease in cash accounts – Increase in inventory
– Increase in A/P – Increase in fixed asset accounts
– Increase in accrued expenses – Buyout of Mr. Stark
– borrowing from bank. – Decrease in long term debt.
If A/P increases from one year to the next, that means that the difference between the two amounts is
cash that was available for current use. That is, instead of paying cash, whatever was purchased was

put on an account. On the other hand, A/R is considered a use of cash because for every dollar that
should be coming in to the company from those who owe the company money, that cash has been
delayed for a collection time period. Therefore, the company does not have the money to use for its
own operations.
IV. Assumptions
Assumptions in developing a funds flow statements as (shown in exhibit # 2) are that data presented
in the case are accurate. Butler Lumber is dealing with changes in business risk. Increasing the
internal financial risk by borrowing more money from the bank, Butler Lumber is also increasing
total risk of the company.
Conclussions and

American Lighting Product Case
Daniele Francescon Stephane Nicolay
AMERICAN LIGHTING PRODUCTS Case Study
Business Logistics
November 2008
TABLE OF CONTENTS Preface 3
Analysis of the situation 3
Physical flow of goods 3 Organisational structure 3 Information management: order processing and
demand forecasting 4 Performance 4 Costs 5
Identification of major issues and problems 6
Incipit 6 Initial consideration: need to redesign the system 6
Generation of alternative solutions 7
First solution: centralization for the west area 7 Second solution: LOC for consumer products 8
Further considerations and conclusions 9
List of references 10
Appendix 1 – Calculations 12
Preface ... Show more content on Helpwriting.net ...
There are different ways through which a performance of a system can be assessed (order fill rate,
production condition, accurate documentation among the most important), and the measure used by
ALP seems to have some deficiencies in assessing the real impact of the operations undergone by
the company and the final customer satisfaction. In fact can be said that such a measure doesn't take
in to consideration returned items, and considered the logistic process concluded in the moment in
which the freight leaves the stocking point, in this way lacking an overall view of the process that

can be seen as an old view of the logistic system. If customer service is defined as "the entire
process of filling customer's order [...] handling the possible return of the goods" the current
measurement system adopted by ALP is leaving out all the post–transaction elements which are vital
to establish a good relationship with the customer and have to be planned for in advance. This is also
one of the reasons why the service level is so strongly affected by stock availability. Focusing on the
end–user side could give a more realistic picture of the performance of the company at a logistic
level.
The variability of logistics performance is quite relevant. ALP has not been able to guarantee a
reliable service to its customers in the last years. There seems to be a lack of organization when
providing the service to the customers, in the sense of establishing priorities and

Inner City
1. Financial Ratios–––
Liquidity Ratio: measure the availability of cash to pay debt.
Current Ratio = Current assets/ Current Liabilities
262,515/ 285,030= 0.92
There is a problem meeting its short term obligations
The best way to improve this ratio and better position the business to cover its short–term
obligations is to better manage current liabilities (accounts payables). Generate more profit (cash)
out of each sale by increasing profit (as long as it is competitive within the industry), reducing costs
of goods sold (making the product with less cost or providing services with less costs) or finding
efficiencies throughout the operating cycle.
Asset Management Ratio: indicate how successfully a company is utilizing ... Show more content on
Helpwriting.net ...
– Lag between time when they are paying their suppliers and employees versus time it takes to
collect receivables from customers (30–60 days)
Opportunities:
– Expand product range: go after different segments,
– Purchasing a computer to organize data and reduce needless paperwork,
– Increase market share by taking large orders,
– Hiring professional salesmen to ensure consistent growth and accountants/ consultants to identify
problems and solutions: Lower cost of goods sold, lower expenses due to Walsh's salary, and lower
bad debt.

Ashok Leyland Leverage Analysis
Leverage Analysis of Ashok Leyland The long–term solvency of the firms is found using leverage
analysis. Solvency refers to the ability of the firm to meet its long term obligations. The long term
creditors of a firm are primarily interested in knowing the firm's ability to pay regularly interest on
long term borrowings, repayment of the principal amount at the maturity and the security of their
loans. The leverage analysis indicates the firm's ability to meet the fixed interest and costs and
repayment schedules associated with its long–term borrowings.
(Rs.in lakhs)
Ratio 2012 2013 2014 2015 2016 CAGR
Interest Coverage Ratio 3.7 1.5 (0.02) 1.3 2.6 (8.44)%
Debt Equity Ratio 0.57 0.79 1.69 1.56 1.74 32.18%
Debt Asset Ratio 0.20 0.27 0.39 0.36 0.38 17.40% ... Show more content on Helpwriting.net ...
Here, it's showing increasing trend (2012–2016). It indicates good sign for the company.Here the
company Inventory turnover is almost 5–10 times, they keep on replenishing the inventory. Hence
the company is efficient in the inventory management.
Receivables turnover ratio is an activity ratio, measuring how efficiently a firm uses its assets.
Receivables Turnover Ratio of the company started decreasing trend from 2012–2014 indicating
poor management of receivables. From the year 2015 the ratio increased which clearly depicts that
the company has taken steps to improve the receivables collection and reduce debtors.
Payables Turnover ratio has decreased in the 2014 which is good signal for the company. Lower the
ratio better in managing the payables, higher ratio indicates that the company is delaying the
payment to its suppliers which is not good. Suppliers will not be willing to provide goods to the
concerns that squeeze them too much by delaying the payment. From the year 2015 the ratio has
increased. This indicates not good sign for the company in making payments to its suppliers. To be
in good position, company has to take necessary steps in bringing payable turnover ratio

Mcdonald 's The Biggest Chain Of Fast Food Restaurants
Executive Summary
McDonald 's is the biggest chain of fast food restaurants in the world, having over 35,000 outlets
and serving around 68 million customers on daily basis in 119 nations and on an average basis every
McDonald restaurant serves 1916 customers on daily basis.
The project focuses on McDonald's financial health, strategies, business decisions, performance,
growth, projections and opportunities. Company focuses on 5 p's approach that is people, products,
place, price and promotion to increase sales and profitability and getting better by time and not just
bigger. Company is looking for a long–term growth and is ready to invest even if it does not yield
profit in initial years.
Company is able to generate enough cash flow from ... Show more content on Helpwriting.net ...
Further insight can be obtained from the company's annual report.
The company operates in the global restaurant industry and deals with its business as particular
geographic segments which includes US, Europe, Canada and Latin America and APMEA (Asia,
Pacific, Middle East and Africa). The revenues generated from US is 32%, from Europe is 40% and
from APMEA is 23% of the total revenue. McDonald 's worldwide framework involves both
Company–owned and franchised restaurants. More than 80% of McDonald's restaurants globally are
represented by franchised restaurants. Company takes into consideration the changes in the
economic conditions and assumes estimated future cash flows and additional factors. Company
revenue consist of fees from franchised restaurants and also from the sales generated from the
company operated restaurants. Management of the company examines results on constant currency
basis which excludes the effect of the foreign currency and considers average exchange rate of the
prior year to calculate.
It can be noticed that the net income of the year 2014 was low by 15% compared to previous two
years. Also, the average customer per day of each restaurant decreased by 15 and the impact can be
easily measured (15*35,000*365). Please refer to figure 1.
In 2014, earning per share decreased to 13% to $4.82. Diluted earnings per share was affected by
increase in

Evaluation Of Performance Management System
Introduction Performance management is the process of assessing, measuring, managing, and
enhancing the overall business performance in an organization. It is defined as a "strategic and
integrated approach to increase the effectiveness of companies by improving the performance of the
people who work in them and by developing the capabilities of teams and individual contributors."
(Armstrong and Baron,1998) Performance management is associated with the business processes
and daily activities which lead to strategic goals. It includes how management decide to take a
particular action under the specific business environment, and also how does those actions affect
other departments, employees and the overall achievement of company strategy ... Show more
content on Helpwriting.net ...
Should the changes on operation plan agreed to be made, the performance system will adjust
changes in budget, warn users and appropriate managers of those changes and then continue to track
the implementation of new operational plan (FSN, 2010). Performance measurement is the sub
process of performance management which focuses on identifying, tracking and communicating
business performance results by using performance indicators. Performance measurement is also
known as an ongoing process of evaluating business performance. Performance measurement
concentrates on evaluation of results and enables users to analyze through charts and trends in
depths of detail (FSN, 2010). According to Otley (2002), in accounting perspective, performance
measurement system as a tool of financial control and motivation, provides financial information to
improve overall business performance. When assessing marketing performance (Clark, 2002), early
work focuses on measuring marketing productivity and now with increasing concentration on
effective marketing inputs, appropriate marketing activity and valuable marketing assets. In
operations perspective, performance measurement focuses on productivity measurement in early
stage and now in concern with effective and efficient measures adapt for today's global market
places and inter– and intra–operational alliances (Neely and Austin,

Costco Wholesale Case Study Essay example
Stakeholders invest money with the intent to gain return in the future. It is important for
stakeholders to gain access to information and evaluate the firm's performance before they put
money in it. On the other hand, it is the firm's management team job to make decisions that would
maximize the long term value of the firm's common stock. The intent of this paper is to analyze
Costco Wholesale Corporation's financial performance and to assess how efficient the business has
been over a five year period as well as to provide recommendation for financial management
strategy. The problem identified in this paper is the low margins in the industry. Because margins are
low, the profitability of individual companies depends on high ... Show more content on
Helpwriting.net ...
The competitors' higher current ratio might also be a sign for too much inventory that might have to
be written–off or too many old accounts receivables that could turn into bad debts. Sears and
Walmart's account receivables are a way higher than Costco and BJs, confirming that there is no
significant reason for considering Costco's current ratio a weakness. Costco's gross margin has been
well maintained over the five year period. Their gross margin of 10.4% is much lower than Sears' of
26.6% and Wal–Mart's of 21.5%. Only BJ's has a lower gross margin of 9.2%. Costco's 2001 gross
margin suggests ability to remain profitable and very competitive at the same time. The company
has been able to provide goods to customers at a very low mark–up and at a lower per unit cost.
According to the case study Costco's management team has decided to reinvest net income back into
the company instead of paying dividends. This decision has resulted in earnings retention ratio of
100% as shown on Torres's sustainable growth model. Absence of dividends could lead to some
investor dissatisfaction in the short term. The return on equity (ROE) also has been decreasing
during the five year period. It has dropped from 18.6% in 1998 to 14.2% in 2001, which could also
lead to investor dissatisfaction. ROE tells how well stockholders are doing in

The 3d Industry Is Capital Intensive
Date:
12th February 2016
CEO:
Ayush Mehta
Group No: 3
Group Members:
Mitul Goel
Devanshi Raval
Rohith Balaji
Threat of new entrants
The 3D Industry is capital intensive. This may act as a barrier to small and medium sized
entrepreneurs. There are several compliances that are required from the industries such as under
employment laws, the company many not be able prevent other companies from benefiting from
some of their former employees; failure to comply with U.S. Foreign Corrupt Practices Act and
other legislatures may result in fines, criminal penalties and impact the goodwill of the company;
and subject to a large number of environmental laws pertaining to compliance. These laws indirectly
act as a barrier of companies to enter the market. There are several other barriers such as limited
mobility of operations due to manufacturing facilities, default in payment by customers could lead
to loss of huge account receivables which could impact the operation of the organisation; and
disruption of information technology systems or breach of data security could adversely affect the
business. These may be serve as deterrents for new entrants from entering the industry.
Bargaining Power of Buyers
Stratasys Ltd have customers worldwide, but due to high competition in the industry buyers tend to
have a high bargaining power because there are more varieties of the product available in the market
and this industry is more of technology and price oriented which leads to

Jones Electric Distribution
Mr. Jones, A recent evaluation of Jones Electrical Distribution has occurred in request of a loan. An
assessment of the company's financial health shows that it is profitable. The shortage in cash flows
regards managerial attention. Since Jones opened in 1999 the company has seen rapid growth in a
highly competitive field. General contractors and electricians have preferred Jones for their
business. The request for this loan also has occurred at the end of March; past patterns show that
your company is seasonal, with most sales occurring in spring and summer months. Previously
stated facts estimate that sales will gradually increase. If managed properly Jones has potential to
develop, grow, and add additional sites in the future. ... Show more content on Helpwriting.net ...
After accepting a large loan of $350,000, the president of Jones Electrical Distribution, is going to
have to make cut backs and changes in everyday life. One area that we feel that you could improve
in is your purchasing of inventory. There seems to be a huge influx of additions to your inventory,
and based on the decrease in your inventory turnover ratio, the increase of inventory seems to be a
bit unnecessary. Looking at the financial statements we feel that you could improve your cash flows
by buying the appropriate amount of inventory. Although you are expected to continually grow, we
feel that if you purchased inventory in proportion to the growth that your company expects, it would
improve your inventory turnover rate. Doing this would help you be more profitable. Another area
of concern for us is your collections policy. We feel that if you enforced a more strict collections
policy that it would improve other areas of your finances. By the looks of it, it appears that the lack
of enforcement has deducted your available cash which has forced an inhibition of payment during
the discount period on your credit line. We feel that you need to take the necessary steps to collect
on your Accounts Receivables in a timely manner, so that you may take advantage of the discount
period. According to our calculations you are forgoing approximately $67,000 by capitalizing on the
discount period.

The Boeing Company Financial Health
Introduction
The goal of the study is to provide overall financial statement overview of The Boeing Company
using the knowledge obtained during the Financial Management course.
The main question of the study is how financially well the company is at the moment and what
investment expectation it generates on the market nowdays.
The Boeing Company background
The company was originally founded by William Boeing on July 15, 1916, as "The Pacific Aero
Products Company". Two years later it was renamed into "The Boeing Company", on May 9, 1917.
Since that date the company grew and acquired a lot of its competitors, including the McDonnell
Douglas in 1997.
[pic]
The Boeing's structure consists of two main divisions and two ... Show more content on
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Reasons:
– In comparison to 2008, sales in 2010 increased by $3381 million.
– In comparison to 2008, CGS in 2010 increased only by $1513 million.
Boeing's 2010 Gross Profit Margin ratio is comparable with the industry norm of 19,7%.
ROA ratio indicates the efficiency with which management has used its available resources to
generate income. In 2009 there was a decrease in ROA value, but ROA in 2010 matches the industry
average. That means that assets in 2010 were used efficiently.
ROS ratio indicates the profitability generated from revenue and hence is an important measure of
operating performance. In 2010 return on sales reached the highest value of 5,14%. This indicates
that the earning power of the business improved in 2010, but it's still below the earning capacity of
an average firm in the industry. Reasons for increase:

– In comparison to 2008, operational income in 2010 increased by $983 million. – In comparison to
2008, sales in 2010 increased by $3381 million.
The decline in ROA, ROS, Gross Profit Margin and OIRI in 2009 was caused by the decline in Net
Income from $2676 to $1312. In 2009 the company to write off $2.7 billion because it considers the
first three Dreamliners built unsellable and suitable only for flight tests. These expenses could be
found in income Statement as R&D expenses. R&D increased in 2009 by $2738 million in
comparison to 2008 and resulted in significant

A Brief Note On The Largest Solar Power Provider
Introduction:
SolarCity was founded in 2006 by brothers Peter and Lyndon Rive and are headquartered in San
Mateo, California. Ever since 2007, SolarCity was the leading company for solar energy in
California and holds its place as the number one residential installer in 2013 for the United States
and also a second place for solar installation for the country. As the largest solar power provider,
SolarCity is proud to provide clean energy for schools, homes, government and non–government
organizations and businesses. The company serves not only in California, but in 18 other states and
Washington DC, having 75 operating centers. SolarCity looks at their customer's energy usage and
provides improvements. As being the number one solar ... Show more content on Helpwriting.net ...
Recently, SolarCity announced their acquisition of ILIOSS, an energy company in Mexico which
will give access to the Latin American market for providing solar power and bringing growth and
earnings for the company. The company mainly concentrates on commercial and industrial markets
for now rather than residential. This 10 million dollar acquisition puts SolarCity with companies
such as Sungevity and SunEdison in the international market.
Operating Performance: Quantitative Measures –
SolarCity's fiscal year is based on the calendar year. The last day of their fiscal year is Dec 31st.
Their business model provides long term revenue streams through customer leases and as such, each
SEC filing has the following cautionary statement, "Traditional earnings measures such as operating
income, earnings before interest, depreciation, and amortization (EBITDA), and earnings per share
(EPS), are not the most effective tools for capturing the full expected lifetime cash flow and return
on investment," (Solarcity.com, 2015). With that being said, exhibit 1–A contains SolarCity's
quarterly financial metrics since they first went public in 2013. Exhibit 1–B compares SolarCity's
2014 financial performance with competitors and industry averages.
Exhibit 1–A: Quarterly Performance
Solar City Qtrly Performance
Jun '13
Sep '13
Dec '13
Mar '14
Jun '14
Sep '14
Dec '14
Mar '15
Jun '15
Revenue (millions)

37.90
48.60
47.30
63.50
61.30
58.30

Swot Analysis Of Penney. Penney Essay
J.C. Penney is a company involved in operating retail stores across the United Sates and Puerto
Rico. These stores sell a range of apparel, as well as home furnishings, accessories, foot wear,
handbags, jewelry, and other products. In addition to products, J.C. Penney provides services such as
salons, photography, custom decorating, and florists. Customers are able to shop and access the
products and services in stores or online. In 2011, Ron Johnson was appointed CEO of J.C. Penney.
Johnson entered the position and began to change J.C. Penney 's strategy which ultimately led to an
annual sales drop of six billion dollars. Johnson's new strategy involved eliminating J.C. Penney 's
discount culture and began to refashion stores as collections of boutiques and higher end brands. He
launched this new strategy and design without any advanced testing, which is a crucial step for
changes in department stores. Johnson also removed store discounts and coupons. These changes led
to the loss of many long time loyal customers. That is, Johnson and his new strategy miserably
failed. The changes led to the firing of 40,000 employees, the closing of dozens of retail stores, and
forced the company to sell valuable assets in order to build up cash reserves. By 2013, Johnson was
fired as CEO, prompting J.C. Penney's new management to spend the last few years reversing
Johnson 's strategy (fortune.com). J.C. Penney 's approach to strategy is best measured using a
SWOT analysis, which maps

Mark X Company a Executive Summary
[Type the company name] | Mark X Company (A) | Financial Analysis and Forecasting | | labtech |
[Pick the date] |
Analysis Analyzing Mark X Company's financial statements and projecting the expected numbers
for the coming years we make a decision on whether or not Mark X Company qualifies for the loan
extension of $6,375,000.
The strength of Mark X as a company is its fixed assets turnover ratio, which rose from 1990 to
1992. This tells us Mark X 's ability to generate net sales from each addition of a fixed asset. Sales
generated from the fixed assets are greater than the costs of the fixed assets, which imply that the
fixed assets that were purchased are good investments for the company. This is really the only
positive ... Show more content on Helpwriting.net ...
One of the major factors in the possible denial of the new loan is the lack of payments on their short
term loans. Mark X could pay off their outstanding short–term loans by the end of 1993. The 1993
forecasted balance sheet shows a cash balance of $35,874 (all dollar values in thousands). Their
current outstanding short term bank loans are projected to be $24,608. Assuming that the company
can survive on a cash balance of $11,266, it would be possible for Mark X to pay off all the short
term debt by the end of the year. There is a potential that the bank could withdraw its line of credit
and demand immediate repayment of the two existing loans. If that happens, Mark X has very
limited plans of action. If the bank were to demand immediate payment of all outstanding loans,
Mark X would have a real mess on their hands. They would need to make payments of $18,233 for
the short term debt and $9,563 for the long term debt. This means that Mark X would need to pay
$27,796 within a period of 10 days. Their total ending cash at the end of the 1992 year is only
$3,906 which would only be a small chunk of the outstanding loans. The company now would be
forced to demand payment from their accounts receivables which are valued at $29,357 and would
cover the total of the loan. However, they would need to collect the entire amount in under 10 days
to pay the bank back. If they do not succeed in obtaining the $27,796, their only other option

The Impact Of Ryman Healthcare Limited And Metlifecare...
Table of Contents
INTRODUCTION 1
RYMAN HEALTHCARE LTD 2 BACKGROUND 2 FINANCIAL ANALYSIS 2 NON–
FINANCIAL ANALYSIS 6
METLIFECARE LTD 7 BACKGROUND 7 FINANCIAL ANALYSIS 7 NON–FINANCIAL
ANALYSIS 10
CONCLUSION AND RECOMMENDATION 11
BIBLIOGRAPHY 12
GLOSSARY OF TERMS 14
Introduction
The purpose of this report is to analyze the performances of both Ryman Healthcare Limited and
Metlifecare Limited, both businesses that provide a service based in the New Zealand Retirement
Village Industry. Having been approached by a lender, it is our objective to recommend which
company we reason to be more suitable to provide a loan of $1 Million to. Through analysis of the
financial and non–financial structures of the companies we will be able to assemble our
recommendation.
Ryman Healthcare Ltd BACKGROUND
"Our philosophy is to exceed the expectations of our residents and their family and friends, with
villages that provide all levels of care, balanced with impressive facilities and exceptional staff." –
Ryman Healthcare Limited
Established in 1984 by John Ryder and Kevin Hickman, Ryman Healthcare Ltd originated in
Christchurch and today has expanded different locations across New Zealand and recently expanded
to Melbourne, Australia. With 27 villages to choose from, the older generations of New Zealanders
and Australians have a wide range of options that accommodate to all of their needs, from
independent living, and assisted care, to specialized care centers.
Financial

Financial Management Of Techtronic Industries Hong Kong Essay
Financial Management of Techtronic Industries Hong Kong Name Course Professor Institution City
Date Executive Summary Techtronic industries is a manufacturing company with its' headquarters in
Hong Kong, the company was founded in 1985.The company has developed its brand and position
itself in china, as well as globally to be the leading manufacturing and research competences in Asia
and also North America, as well as a customer examining network in North America, Europe and
Australasia. It employs almost over 16,000 people worldwide. It is a global leading company in the
design, manufacturing and also sale of home upgrading products, with sales in the year 2002 of
US$1.2 B. Its major areas of business are power tools, solar powered lighting, electronic measuring
tools and floor care appliances. The company manufactures and trade electrical and electronic
appliance. This company has attained an average income growth of 33% yearly over the past 5
years. The company operate in two segments floor care and appliances and also power equipment. It
has been enumerated on The Stock Exchange of Hong Kong since 1990, where it first issued its first
IPO initial public offer to the general public. It is also listed in other bourse and boast a record Level
1 American Depositary Receipt (ADR) programed through the Bank of New York. The current
valuation for the company is based on the DCF valuation model which assumes, valuation based a
market risk–free rate of

Situational Analysis For Gap Inc
Situational Analysis for Gap Inc. To get a better idea of how Gap Inc. is doing overall a variance
analysis must be done. In addition various financial ratios must also be calculated. For the variance
analysis the fiscal years of 2013 and 2015 are being examined and compared. The financial ratios
that will be looked at are: working capital, current ratio, quick ratio, debt to equity ratio, debt to total
assets ratio, inventory turnover, capital assets turnover, total assets turnover, return on total assets
and return on equity. The return on equity, debt to equity and Variance Analysis The first item to be
compared is the revenues for the fiscal years. The revenue for the fiscal year of 2013 is
$15,651,000,000, while the revenue for the fiscal year of 2015 is $15,797,000,000. Therefore in
2015 Gap Inc. had $146,000,000 or 9.24% more revenue than in 2013. Though they made more
sales in 2015, due to other factors Gap Inc. ends up with less profit after tax (also known as return
on revenue) in 2015, than they do in 2013. One of these factors is the cost of goods (COG) sold.
Though the cost of goods sold only increases slightly from 2013 to 2015 it would have an effect on
the profit, as Gap Inc. would end up with less of a profit because they had to pay more to produce
and sell their products. In addition their operating expenses have also risen from $4,144,000 in 2013
to $4,196,000,000 in 2015. The rise in cost for operating expenses would also effect the return on

Questions On Fedex Financial Performance
1. Prepare to describe in class the competition in the overnight package delivery industry, and the
strategies by which those two firms are meeting the competition. What are the enabling and
inhibiting factors facing the two firms as they pursue their goals? Do you think that either firm can
attain a sustainable competitive advantage in this business? Inhibiting factors: The main factors
inhibiting both companies are each other, both companies have attained a market dominance that is
hard to overcome by any of them. In FedEx case, their financials have been their weakest spot.
FedEx poor financial performance has been a big problem for the company, proof of this is the
downgrade FedEx bonds have had in past years. In UPS, I would say one of their inhibiting factors
is their lack of innovation. UPS has not been able to innovate and work with the technological
improvements. Part of this is due of being first in the market, UPS was founded in 1907, FedEx in
1971, FedEx has gained a reputation of the leader in innovation and modernization, UPS as the
follower. Also, UPS workers union have represented a huge problem for them, workers union strikes
have had a huge hit in the company finances. Enabling Factors Market dominance, growing market,
technology, and globalization are enabling factors for both companies. In a more specific approach,
FedEx's enabling factors are their adaptation to modernization, being able to really take an
advantage of technology. Also, their more

Fedex vs. Ups
THE BATTLE FOR VALUE, 2004:
FEDEX CORP. VS. UNITED PARCEL SERVICE, INC.
Executive Summary:
As the U.S. package delivery business segment matured, International segment became the battle
ground for the two package delivery giants – FedEx and UPS. FedEx is considered to be the
innovative, entrepreneurial, inventor of customer logistical management, and an operational leader.
UPS, on the other hand, is considered to be big, bureaucratic, and industry follower, although UPS is
shedding this negative image with newer innovations.
FedEx Corp. started in 1971, by the end of 2003; it had nearly $15.4 billion in assets, net income of
$830 million on revenues of about $22.5 billion and shipped more than 5.4 million packages daily.
... Show more content on Helpwriting.net ...
Review the Fixed asset turnover and Total asset turnover for FedEx and UPS for the period 1992–
1994, it is observed that UPS is utilizing its assets better during this period – see graph below.
[pic]
Although by itself this ratio number can be misleading, since companies with lower margins can
have higher asset turnover rations. In order to understand the real impact of asset turnover ratio we
need to combine with margin ratio and then determine if it's pricing strategy by UPS that is
generating this high ratio or in fact UPS is much more efficient in using its assets than FedEx.
Looking at the numbers for this period for both companies using Exhibits 2&3, we observed that
UPS has far better Net profit margins compared [pic] to FedEx's, that points to high asset turnover
due to its pricing strategy. As we see in the above graph, UPS Asset ratios are declining while FedEx
assets ratios are improving and correspondingly FedEx–RONA is also improving though lacking
behind UPS's RONA ratio even though FedEx has greatly improved their asset turnover ratios, the
Net Profit margins are still well below UPS (see Net Profit Margin graph above). Does this mean
UPS is creating more value than FedEx as shown by RONA graph? We need more concrete data to
answer this question. Although RONA has a strong virtue of usage, as compared to traditional
methods for measuring

Wells Fargo & Company Analysis
Wells Fargo & Company was incorporated on the 24th of January, 1929 a bank holding company. Its
main purpose is to serve as a holding company for its subsidiaries. It has three segments of
operation: Community Banking, Wholesale Banking and Wealth, and Brokerage and Retirement.
The Company provides all sort of banking services in the area of retail, commercial and corporate
purposes through their numerous banking stores and offices, the worldwide web, and other channels
to cater for the needs individuals, businesses and institutions. Their services are available in all the
fifty states, the District of Columbia and in other countries. It operates in the Money Center Banking
industry (SIC Code 6021). Companies in this industry provides ... Show more content on
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These practices such as good customer service, adopting to technology, effective management and
the like have caused the decrease in operating costs which overshadowed the fall in revenue. Wells
Fargo's liquidity ratios are better than J.P. Morgan's and but not impressive compared to the
industry's average. The debt to equity ratio for Wells Fargo stood at 1.13 compared to J.P. Morgan's
and the industry's average of 1.42 and 1.09 respectively. This shows that Wells Fargo has been
financing their growth with debts but not as aggressive as J.P. This shows that they are putting
themselves at undue financial risk if the unexpected occurs. Morgan. A current ratio of 1.1 for Wells
Fargo means that they can barely be able to cover their short term debts. J.P. Morgan on the will not
be able to meet their short–term debt as they have a current ratio of 0.4. However, investing in Wells
Fargo is risky because of its high debt to equity ratio which is greater than 1. This is bad as interest
rates rise, additional interest must be paid out of another debt. Wells Fargo's activity ratios such as
the accounts receivable turnover (115 days) are in the same in J.P. Morgan's and the industry's
average. What stands out is that, Wells Fargo is also efficiently using their assets to generate revenue
than J.P. Morgan and the industry's average. The assets turnover ratio for Well Fargo over the five–
year period ending 2013 shows 0.70. On the other hand, JPMorgan and the

Sample Resume : Business Management Essay
Financial Accounting
Diploma in Business Management – Level 7
Name: – Dhiraj kumar
Student Id: – 262
Company Name: – The warehouse
Table of Contents
Financial Accounting 1
INTRODUCTION 3
Background of Company 4
Code of Ethics 4
Accounting Standard 5
Conclusion 6
Recommendations 6
Appendix A 6
Appendix B 11
Appendix C 12
Appendix D 12
Appendix E 13
Appendix F 14
Appendix G 15
Reference 15
Bibliography 15
Executive Summary
This report gives an investigation and interpretation of The Warehouse Limited of the current
monetary position and shareholders premium. Systems for examination incorporate patterns, for
example, proportion and different figuring. After effects of information broke down demonstrates
that all results are like industry normal. This report demonstrates that the possibilities of the
organization in this position are sure. (The Warehouse Business Profile , 2015)
The administration can utilize these discoveries to achieve any progressions that may be useful for
the business regarding enhancing its operations in the business to improve its business volume and

giving the best products and administrations to their clients.
INTRODUCTION
The Warehouse was open in year 1982 which has now development from a little store to New
Zealand 's biggest general stock retailer with 88 stores. The originator , Sir Stephen Tindall saw an
opportunity for inventive value driven retailing. He concentrated on holding expenses down

Financial Plan For The Third Year Of Operation Schedule
Financial Plan
According to estimation, our company ––– Medifacespa will get much more profit in the third year
of operation schedule. The previous year of financial growth will be driven by equity investment as
well as debt financing. The following table will give the detail about our financing plan . It is worth
to mention that, our assumptions and schedules are based on realistic estimation and forecasting,
7.1 Important Assumptions
As we can see from the table, we set the interest rate of borrowing at 9.5% .
Because our business is consisted by two parts the one is retail and the other one is wholesale. And
our retail sales will mainly be finished on credit cards. There is a three–day payment's postponement
on these sales. We assumed that wholesale clients will averagely pay the payment in fifty days and
thus in one year our business will be on terms. we evolve our customer group ( wholesale) this
number is increased to 80 percentage on year five we estimate out payment to merchants will use 40
days . 7.2 Key Financial Indicators
We will compare five indicators in terms of how much the data will change as time goes by. In this
case for the indicator we chose, it comprises the gross margin ratio, sales data, , operating expenses,
collection days , and inventory turnover ratio .
It is an excellent way utilize the indicator value comparing the different concept in the same bar
chart.
The reason for us chose those indicators as the reference, because both of these

Case Study On GBL
1. As David Ganong, what is your analysis of the situation?
Background–The confectionery industry in Canada
The confectionery industry was divided into four major product lines such as sugar confectionery,
chocolates, cocoa–based products, and chewing gums. Most Canadian confectionary goods were
produced in Ontario. There were four major multinational chocolate bar companies and Canada was
one of them which means it was quite competitive. I am going to use PESTEL analysis of GBL's
situation.
Political
Free trade is an issue facing confectionery firms in the late 1980s. Prior to free trade, Canadian firms
had protection from confectioneries coming into the country. Some of the product lines had tariffs as
high as 15 percent and Canadian firms ... Show more content on Helpwriting.net ...
 Strong commitment to the community and the employees
 Innovation: GBL has continuously created new products such as chicken bone
 Leadership: GBL has been able to place strategic leadership–it was Canadian competitive
 Investment on manufacturing capabilities: GBL has been able to invest in new technology such as
seasonal product lines
Weakness
 Poor location: GBL is located far way from its major market. It may lead to high transportation
costs and delivered products inefficiency
 Lack of economies of scale: GBL has so many independent lines which is hard to achieve
economies of scale
 Increased fixed cost: the factory was operating at 50 percent of capacity, and none of the
individual product lines was pushing its capacity limits
 Strong player in boxed chocolate but fringe player in other product line such as fruit snacks,
chocolate bars, etc
 Experienced a direct profit loss from the U.S. drive
 GBL was not North American competitive
 GBL was too small due to lack of crucial mass, R&D capabilities, financial capability, and
managerial capabilities. GBL is not big enough to compete in the world of global giants

The Financial Performance of Kraft and General Mills Essays
INTRODUCTION TO ACCOUNTING & FINANCE
In this report, we will analyze the financial performance of two companies: Kraft and General Mills.
They are global consumer foods companies that develop different packaged food products. The
main goals of these companies are to meet consumers' needs and preferences while generating
superior returns by delivering consistent growth in sales and earnings, coupled with an attractive
dividend yield. This report shows how each company meets their goals and which one is in better
standing.
The report will give an overview of each company, an explanation of what type of companies we are
analyzing, the purpose of each company in terms of its goals and objectives, the ... Show more
Kraft Foods has 197 manufacturing facilities worldwide.
Kraft Foods has several strategies for long–term success: building superior brand value,
transforming their portfolio, expanding the global scale of the business, and driving out cost and
assets. More product benefits means innovative packaging, consistent high quality, wide availability,
and strong brand images. This way they can shift their product portfolio accordingly. In terms of
global expansion, Kraft Foods is developing business in many international markets while
concentrating especially on the fastest growing developing market around the world.
General Mills is an international company, similar to Kraft, in the food processing industry. The
brands General Mills sells include Betty Crocker, Haagen Dazs, Nestle, Yoplait, and Pillsbury. In
1990, Cereal Partners Worldwide was started by General Mills and Nestle as a joint venture to
market breakfast cereals for Europe and America. The cereals that are distributed by Cereal Partners
Worldwide are manufactured by both companies under the Nestle brand. General Mills merged with
Pillsbury in 2001 so General Mills now manufactures many of the products that carry the Pillsbury
name.
In analyzing each company in itself, and against the other, we would most instantly benefit from
acknowledging trends. These trends can be found on the left side of the attached list of calculated
ratios. The terms "peak" and "dip" refer to ratios that noticeably peaked or

Financial Ratio Analysis : Financial Ratios Analysis
UNIVERSITY OF HOUSTON CLEAR–LAKE HADM 5233: FINANCIAL MANAGEMENT II
ASSIGNMENT: FINANCIAL RATIO ANALYSIS UHCL Honesty Code "I will be honest in all my
academic activities and will not tolerate dishonesty." Uday Sekhar Reddy Mareddy Student ID:
1409342 Ratios 2015 2014 2013 Benchmark Beds in services 60 60 60 121 Beds in services in this
hospital are same for last three years but the standard benchmark which is 121 is ... Show more
Capital structure: Ratios 2015 2014 2013 Benchmark Average age of plant 19.9 26 23.7 10.6
Average age of plant for the hospital for all the three years were considerably higher than the
benchmark with 2014 being the highest value but the trend varies among years. From 2013 through
2014, there was an increase in the value of average age of plant but from 2014 to 2015 there was a
decline in the age of plant indicating that hospital has investment on new fixed assets from period
2014 to 2015. Net PP&E per bed $ 158,638.7 $ 160,513.2 $ 131,296 $ 215,402 For all three years,
net PP&E per bed values are below the standard benchmark and highest value is seen in 2014. As
far as trend for net PP&E per bed, there was an increase from 2013 to 2014 but then the value
dropped from 2014 to 2015. Debt per bed $ 207,629.3 $ 126,679 $110,879.3 $ 164,555 Debt per bed
for 2013 and 2014 were below the standard benchmark which is a good thing, but from 2014 to
2015 there was a tremendous incline in the value which made to exceed the benchmark. Debt per
bed for 2015 is highest when compared to other two years. Long term debt to total assets 5% 7%
10% 29% Long term debt to total assets percentage from 2013 to 2015 follows a gradual declining
trend, but for all three years the values are below the benchmark which suggests that hospital is in
favorable position considering long term debt. Debt

Financial Decision Making For Managers
Financial Decision Making For Managers
Introduction: Decision making is a crucial activity for a manager in business. Since it considers
where a business wants to go and determines where it will be, managers and business owners must
weigh a wide range of factors both financial and non financial with every major decision they make
for their firm.The decision may involve capital expansion, hedging assets or acquisition of major
equipment, whatever it is, adequate financial analysis is a must for decision making.
I am working on this paper, analyzing BSRM Steels Ltd. It is the market leader in the steel industry
in Bangladesh and aims at providing best quality products to customers with no compromise.BSRM
group aspires to maintain leadership position in the steel industry with best quality products,
customer satisfaction and customer loyalty.
This document is covering issues such as skills and knowledge required for analysing financial
information and
Making business decisions based on published financial information, analysis of sources of finance.
1. Analysis of published financial statements for decision making:
1.1Ownership Structures: structures refers to number of owners,capital size,source of capital etc. of
a business organization.Some common forms of business structures are given below:
Sole Proprietorship: A sole tradership is a business organisation which is owned, managed and
operated by single individual. Owner is

The Usefulness And Limitations Of Financial Ratios
Discuss the usefulness and limitations of financial ratios in evaluating the performance and
management of companies Financial ratio is a combinations of ratios, that are formed from a variety
of figures from financial statement using the technique ratio analysis. In order to assess the
company's performance. In this essay financial ratio would be split into six categories: profitability,
activity, liquidity, gearing and market ratios. In order to discuss the usefulness and limitation on
evaluating the performance of the company ,while using figures from EasyJet's 2013 annual report.
Profitability ratio shows the company's ability to generate an adequate return on invested
capital(John j wild).The purpose of this ratio to attract investor for extra funding because it enable
them to examined the liquidity position and equity finance(paul d kimmel) from assets turnover ratio
which gives an indication of the rate of return that was generated from a variety of assets the
company has, managers can also use this ratio to improve efficiency of operation because it enable
them to identify area where there is problems(david alexander).Even though, it can identify
problems but it cannot explain how it occurred. One of the most significant profitability ratio is
return on capital employed, measures the firms effectiveness in generating profit from the capital for
the shareholders(anna Abraham).However due to fluctuation in profit is hard to calculate due to its
difficult to decide

Financial Analysis: Chipotle
Table of Contents:
Company Background *3*
Industry Analysis *4*
Ratio Analysis *5–8*
Ratio Summary *8*
Recommendations *9*
References *10*
Company Background
Chipotle Mexican Grill was a concept turned reality by a gentleman by the name of Steve Ells.
Chipotle Mexican Grill provides excellent Mexican cuisine driven by a concept of "Food with
Integrity". The first chipotle Mexican grill was opened in 1993 in Denver Colorado. By the end of
1995 there were three. In 1996 alone, Steve Ells opened five more Denver–area restaurants growing
by a total of eight stores in three years. By 1998 Chipotle Mexican Grill was showing much
promise. In order to meet their growth needs Chipotle took on outside investors. ... Show more
Foods has a current ratio of .75, which means that they can't even cover their current liabilities once.
The industry average is 1.0. This should be a red flag for Yum! Foods. Overall, Chipotle has a better
than average liquidity position while Yum! Foods is below average.
Quick Ratio: The quick ratio is calculated as current assets minus inventories divided by current
liabilities.
Quick Ratio = Current Assets – Inventory / Current Liabilities
Chipotle: (666,307–13,044)/199,228= 3.28
Yum! Foods: (1,691,000–294,000)/2,265,000= .62
Chipotle's quick ratio is 3.28, slightly lower than its current ratio. Yum! Foods quick ratio is .62,
which is also slightly lower than their current ratio. Both ratios are acceptable as long as A/R is not
expected to slow. Chipotle appears to be a significantly stronger company than Yum! Foods. The
industry average is not given.
Days Sales Outstanding: The days sales outstanding (DSO) measures the average number of days it
takes a company to collect on its debts after a sale is made.
DSO = AR/ (Annual Sales/365) Chipotle: 3,214,591/365= 8,807.10, 40,885/8,807.10 = 4.64 DSO
Yum! Foods: 13,084,000/365= 35,846.56, 442,000/35,846.56= 12.33 DSO
Chipotle's days sales outstanding is 4.64 while Yum! Foods is 12.33. This indicates that Yum! Foods
takes an average of 7 days longer to collect the money owed from customers than Chipotle. Both

companies come in with a good showing that iswell below the industry average of 98.2.
Fixed

Dominos
HISTORY
Domino's Pizza was founded in 1960 and since then has grown to become the largest pizza delivery
company in the United States. It has grown from a mom–and–pop pizza store to a network of
company–owned, franchise–owned stores in the United States and across the globe and was recently
ranked number 1 in Forbes magazine's "Top 20 Franchises for the Money" list (David, R 2013, p.
372). Domino's Pizza was the brain child of the brothers Tom and James Monaghan who grew up in
foster care and had dreams of success. In 1960 the brothers opened their first pizza store in Ypsilanti,
Michigan named Domi–Nicks with a nine hundred dollar start up loan. In 1961 Tom acquired full
and sole ownership of Domi–Nicks by trading his brother James a ... Show more content on
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According to Investopedia.com, by definition a financial analysis is, "The process of evaluating
businesses, projects, budgets and other finance related entities to determine their stability for
investing." Each of the following ratios used help to determine the health of Dominos in three
categories which are profitability, activity and liquidity. In addition, an analysis of the company's
revenue growth and decline is performed as well as a brief overview on the state of Domino's
shareholder's equity. Lastly, this report includes a SWOT analysis meant to pinpoint key strengths,
weaknesses, opportunities and threats.
Domino's Net Revenue for 2010 – 2012
A detailed analysis to compare the growth or decline for Domino's Pizza over a three year period is
listed below:
Domino's started in 2010 with 32 % net revenue which increased to 34% in 2011, this indicated that
sales increased during that year. While in 2012 their net revenue stayed unchanged at 34%. Over the
3 year period Domino experienced only a 2% increase in their total net revenues. Domino's
remained relatively consistent, but this also indicates that they did not have any significant revenue
growth during that time

Report on the Financial Strengths and Weaknesses of Arapahoe
Report on the Financial Strengths and Weaknesses of Arapahoe–Goldstein Supermarkets, Inc.
Adaptation is essential to survival. Humans as a species share this primal knowledge of Social
Darwinism and have applied it fittingly to our societal interactions and business endeavors. People,
as well as companies are subject to its whims and as such must either adapt or fail. However, a
company cannot know its standing or how to better its chances of survival in a cutthroat, profit–
oriented business world without a thorough understanding of its own abilities and evolutionary
advantages (or lack thereof). Therefore, it is necessary to periodically analyze the financial strengths
and weaknesses of a company in order to ensure that it is doing ... Show more content on
Helpwriting.net ...
An ad campaign or promotions may increase sales and the retiring of any unnecessary assets could
decrease average total assets. If you are able to accomplish either of these, then your Total Asset
Turnover and resultantly your ROA will increase. In this analysis of profitability, it is also worth
mentioning a ratio known as Accounts Receivable Turnover. This ratio represents the number of
times accounts receivables turnover in a year, or rather how often the company collects on credit.
Your accounts receivable turnover ratio was 466.67 in 2009 and 570.00 in 2010 compared with
industry norms of 101.6 and 92.8 respectively. Due to the quick turnover of accounts receivable
(also partially due to the fact that many transactions are in cash), your company may not be earning
as much interest as it has the potential to. One way of solving this issue would be to lower the speed
at which you collect on accounts (which you may have to take up with third–party credit collectors),
thereby increasing interest revenue and profitability. In summary, your company has increased
profitability significantly over the previous two years, but must continue to increase it in order to
stay competitive by either raising prices, increasing sales, decreasing average total assets, or slowing
credit collection. The second facet of a company to analyze in

Fixed Asset Turnover
Inventory turnover ratios are the number of times a business sells and replaces its inventory. The
inventory turnover was four times above industry average, but has since decrease below industry
level for 2013 through 2016.
Fixed Asset Turnover
The fixed Asset shows how well the business is using its fixed assets to produce sales. The fixed
asset turnover started high in 2012 and then started to decrease fast in 2013. As of the last three
years the rate has been constant.
Fixed Charge Coverage
The fixed–charge coverage ratio dealings with a firm's ability to satisfy fixed charges, such as
interest expense and lease expense. Kirkland`s provides creditors with a smaller margin, an elevated
level of risk than the average firm in the industry.

Company Report And Financial Analysis Essay
Company Report and Financial Analysis Wal–Mart Stores, Inc. Nada Guzaiz Nouf Alharshani
Wande Brewer Contents Introduction 1 Company and its Products 1 ?Stock prices of Wal–Mart of
last 12 months.? 1 Analysis of financial ratio values 1 Net profit margin of Wal–Mart 2 Three–year
trend of Net Profit Margin of Wal–Mart Inc 2 Financing situation of Wal–Mart 3 Three–year trend in
Debt–to–Equity–Ratio of Wal–Mart???????????3 Total asset?s turnover of Wal–Mart 4 Three–year
trend of Net Fixed Assets turnover of Wal–Mart 4 Return on Equity Analysis (REO) 5 Three–year
trend of Return on Equity REO of Wal–Mart 5 Summary of Wal–Mart?s overall health and ROE
analysis 6 Conclusion 7 Bibliography 8 Introduction Wal–Mart is the American multinational retail
corporation that is based on chain setup of different grocery stores, hyper stars, and the discount
department. Wal–Mart Inc. headquarter is located in Bentonville, Arkansas. According to ?Fortune
Global 500? 2016 list, Wal–Mart is the largest company with the perspective of the revenue. As of
2016, it has emerged as the highest private employer with with 2.2 million employees employed. In
this year alone, Wal–Mart has grasped 62.3% total sales of the grocery retailer market. This
generates US$ 478.614 billion in the US (Rankings, 2015). The President and CEO is Doug
McMillan and Greg Penner is the chair person of Wal–Mart stores. Company and its Products A few
products Wal–Mart sells are movies and music,

Audit Accounting Red Bluff Case
1. The two biggest concerns relating to possible fraud for the motel part of the business are: a) The
couple failing to record hotel guest stays in order to steal the cash paid. By not recording the hotel
stay their cash reconciliations would be clear.
b) The couple has no incentive help the motel perform at a profit since they are paid at salary. Since
there is a high demand for their motel, service and quality could take a significant slip without
losing too much money. The first control that could be set in place is through the intake process. Mr.
Fernandez can easily set in place controls that would automatically create a transaction every time a
new key was created. This is assuming the doors are operated with electronic keys. The ... Show
more content on Helpwriting.net ...
Fernandez to check the camera's for stolen inventory.
Preload the menu with set meals/price. Everything should match revenue and inventory.
The Café should be separate from the motel.
All goods should be sent through Mr. Fernandez so that he can see what the couple is buying. 3. If
the system automatically created a charge in the system, this would not only keep track of what
rooms are available, but it would also encourage the employees to

Advance Medical Tech. Corp. Case Study
I.INTRODUCTION Experiencing low cost traditional surgical procedures, Advanced Medical
Technology Corporation (AMT) wants to broadcast this tagline by manufacturing well designed
medical instrument based on a massive researching. Taking into account the efforts and allowances
spilled by AMT on its research and development aspect, and in invading new markets, it is not
unexpected that it had gained an extraordinary growth and rapid expansion of its sales force for just
a few years of being established. Like any other companies who were in their infancy/growth stage,
it is a normal thing to put the best shoe forward in order to gain an A+ mark. But the aggressiveness
nature of the decisions made by Peter Haskins, president of the AMT, ... Show more content on
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But the company concentrated mainly in research and development and in establishing itself to new
markets not merely giving attention to the financial aspect of the company and giving little attention
on the company's resources. These results to their difficulty in securing credits for them to have
sufficient fund because lending group find the company unqualified to enter into loan agreements.
This study focuses on how AMT will be able to raise sufficient fund to finance their continuing
operations. The study includes analysis of Advanced Medical Technology Corporation with the aid
of the different techniques presented as part of financial management. The study further provides
that in order for Advanced Medical Technology Corporation to obtain a higher lending limit Line of
Credit; the company must work on improving manufacturing inefficiencies, short–term loans,
operation and managing Accounts Receivable. III. HIGHLIGHTS The combination of the state–of–
the–art products and a rapidly expanding market resulted in AMT's sales growth in excess of 30%
per year. Sales volume, which had grown continuously from the start, was always large in relation to
available capital. The situation was worsening by large operating losses. In the year 1983, it entered
into agreement with Biological Labs, Inc. The company sold to Biological Labs, Inc. 5% of its
outstanding shares for $7 million plus a right to purchase additional 13% of ten outstanding

The Performance Of Finsbury Food Group Plc
Introduction:
Financial ratio analysis can help businesses to analyze how well or poorly they are doing, by using
their own financial data to work out all the ratios. These ratios can be used to measure performances
of the companies, whether it is doing better this year than last, even whether it is doing better or
worse than its competitors. (Anonymous, 2005) The main purpose of this report is going to analyze
the overall performance of Finsbury Food Group PLC, by comparing financial ratios for this year
with previous year and competitor. Moreover, disadvantages of using financial ratios and other non–
financial methods for measuring company 's performance will be discussed.
Task 1:
Even though efficiency and effectiveness sound similar, effectiveness means something entirely
different than efficiency.
Efficiency refers to doing the things right. It is defined as the output to input ratio and focus on
getting the maximum output with minimum resources, such as time and cost. An excellent
organization efficiency can improve the company 's performance.
In contrast, effectiveness refers to doing the right things in order to achieve its goals. It pays more
attention on the output, sales, and quality. In another word, efficiency focuses on the process
whereas effectiveness focuses on the end. (Bartuševičienė, 2013)
For example, a project in a clothing manufacture company was about producing 10,000 units of T–
shirt with due date 5th April, the budget is ￡15,000. Eventually,

Coca Cola's 128 Year Journey As A Global Beverage Leader

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