PPT P497.498
目的 |
比率 |
計算式 |
流動性比率 Liquidity ratio |
流動比率 Current ratio |
流動資產/流動負債 Current asset/current liability |
速動比率 Quick ratio/acid test |
(流動資產-存貨)/流動負債 (current asset -inventory)/ current liability |
|
槓桿比率 Leverage ratio |
負債資產比 Asset-liability ratio |
總負債/總資產 Total liability/total asset |
利息保障倍數 Time interest earned |
(利息費用+稅前淨利)/總利息費用 (Interest expense +pre-tax income)/total interest expense |
|
經營效能比率 Operating effectiveness ratio |
存貨週轉率 Inventory turnover |
銷貨收入/存貨 Sales revenue/inventory |
總資產週轉率 Total asset turnover |
銷貨收入/總資產 Sales revenue/total asset |
|
獲利能力比率 Profitability ratio |
銷售毛利率 Sales gross margin |
稅後淨利/銷貨收入 Net income/ sales revenue |
投資報酬率 Rate o f investment |
稅後淨利/總資產 Net income/ total asset |
PPT P328
Effort
↓ Expectancy:Perceived probability that effort will lead to good performance
Perfomance
↓ Instrumentality:Perceived probability that good performance will lead to desireed outcomes
Outcome
↓ Valence:Value of expected outcomes to individual
Motivation
Notes:Adapted from http://faculty.css.edu/dswenson/web/OB/VIEtheory.html
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