•Jenis rasio keuangan:
- Liquidity ratios: mengukur kemampuan perusahaan untuk
memenuhi kewajiban keuangan jangka pendek.
- Leverage ratios: menunjukkan seberapa besar perusahaan
dibelanjai dengan utang.
- Activity ratios: menunjukkan tingkat efisiensi dan efektivitas
pengunaan aktiva perusahaan.
- Profitability ratios: Mengukur kemampuan perusahaan untuk
menghasilkan laba dengan menggunakan penjualan, aktiva,
dan
modal perusahaan.
- Market value ratios: menilai saham perusahaan yang telah go
public
Jenis - Jenis Rasio Analisa Ekonomi :
LIQUIDITY RASIO
Current assets
•Current
Ratio = ------------------------------
Current liability
Current assets - Inventory
•Quick
Ratio(Acid Test Ratio) = ----------------------------------------
Current liability
Cash + Bank + Marketable securities
•Cash
Ratio =
----------------------------------------------------------
Current liability
ACTIVITY RASIO
Account Receivable
•Average
collection period = ---------------------------------------
Sales/360 days (=Average
Daily Sales)
COGS
•Inventory
turnover =
--------------------------
Inventory
Net Sales
•Account
Receivable turnover =
------------------------------
Account Receivable
Sales
•Assets
turnover =
------------------------------
Total assets
Sales
•Fixed
Assets turnover =
------------------------------
Net Fixed assets
LEVERAGE RASIO
Total liabilities
•Debt
ratio =
--------------------------
Total assets
Total debt
•Total
debt to equity ratio = ----------------------------
Total equity
Long-term debt
•Long
term-debt to total capitalization ratio = --------------------------------
Long Term Debt + Stockholder equity
Operating Profit
•Time
interest earned ratio = ------------------------
Interest expense
EBT+Interest+Lease obligation
•Fixed
Charge cover age ratio = ----------------------------------------------
Interest+Lease obligation
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