论文代写被抓:流动比率对公司的影响

12 10月 论文代写被抓:流动比率对公司的影响

论文代写被抓:流动比率对公司的影响

可以看出,目前和速动比率都已经上升到一个显著的水平,从长远来看,这对公司的财务业绩是不利的。流动比率的上升表明,该公司已经冻结了其庞大的库存资金。如果公司在收购库存时阻止其资金流入,那么公司将面临流动性问题,从扩张的角度来看,这对公司是不利的。由于公司可能随时需要资金,如果没有足够的资金,可能会面临不利于公司盈利能力的问题(Smart and Graham, 2012)。目前行业的理想比率为2.78,速动比率为1.38。

论文代写被抓:流动比率对公司的影响
理想比行业描绘每£1流动负债的价值,公司应该£2.78值的流动资产。任何企业的首要目标都是盈利。利润可以从一年以上的销售收入和费用差额中计算出来。盈利能力比率是衡量公司整体效率的重要工具。它们可以与销售或投资有关。毛利率反映了企业的生产效率。2015年和2014年毛利率分别为25%和12.02%,2015年和2014年毛利率分别为32.58%和13.19%。它描述了公司的新能源软饮料产品线为公司带来了新的订单,并号召扩张,为公司带来了盈利(Porter and Norton, 2016)。

论文代写被抓:流动比率对公司的影响

It can be depicted that both current and quick ratio have increased to a significant level which is not good for the company’s financial performance in the long run. Increase in current ratio shows that the company has blocked its huge fund in inventories. If the company will block its fund in acquisition of inventories, then the company can face liquidity problem which is not good for the company from expansion prospective. As company may require funds anytime and if it will not have sufficient funds, then it may face problems which are not good for company profitability (Smart and Graham, 2012). The ideal ratio in industry of current ratio is 2.78 and quick ratio is1.38.

论文代写被抓:流动比率对公司的影响
An ideal ratio in industry depicts that for every £1 value of current liabilities, company should have £2.78 values of current assets.The primary goal of any business is to earn profit. Profit can be calculated from difference of sales revenue and expenses over a year. Profitability ratios are important tool to measure overall efficiency of company. They can be either in relation to sales or investment. Gross profit ratio shows the production efficiency of a firm. The gross profit ratio for 2015 and 2014 is 25% and 12.02%, and gross profit mark up ratio for 2015 and 2014 is 32.58% and 13.19% respectively. It depicts that company’s new product line of energy soft drink brings new orders to the company and calls for expansion which brings profitability to the company (Porter and Norton, 2016).