74.Repairs and Maintenance Ratios
75.Maintenance and Repair Index
76.Utilization of Space
77.Efficiency Measurements
78.Direct Costs-to-Sales Ratios
Part 9 Preparing Financial Statements and Charts
79.Balance Sheet Basics
80.Profit and Loss Statement
81.Ratios, Proportions, and Percentages
82.Charts and Graphs
Part 10 How Healthy is the Business?
83.Comparing Accounts over the Years (Horizontal Analysis)
84.Comparing Accounts within the Current Year
85.How to Use Index Numbers
86.Growth Rate
87.Current Ratio
88.Quick (Acid Test) Ratio
89.Operating Cycle
90.Are Your Defensive Assets Sufficient?
91.Working Capital
92.Liquidity Index
93.Assessing Asset Utilization (Turnover)
94.Fixed-Asset Ratios
95.Noncurrent Assets to Noncurrent Liabilities
96.Accounts Payable Ratios
97.Current Liability Ratios
98.How Much Debt Do You Have, and Can You Pay It?
99.What Obligations Are Pressing?
100.Ratios of Off-Balance-Sheet Assets and Liabilities
101.Earning Growth
102.Profit Margin
103.Sales to Current Assets
104.Sales to Current Debt
105.Analysis of Expenses
106.Can You Cover Interest Payments?
107.Operating Leverage
108.Fixed-Charge Coverage
109.Is Your Funds Flow Adequate?
110.Discretionary Cost Ratios
111.“Z-Score” Model: Forecasting Business Failure
Part 11 Measuring Business Performance
112.Choosing Profitability Goals
113.Simple (Accounting) Rate of Return
114.Return On Total Assets
115.Residual Income
116.Flexible-Budget Variance
117.Variance between Actual Sales and Budgeted Sales
118.Variance between Actual Costs and Budgeted Costs
119.Price Variance
120.Quantity Variance
121.Salesperson Variances
122.Warehouse Cost Variance
123.Incremental Cost and Incremental Revenue
Part 12 Averages, Expectations, and Variability in Business Activities
124.Averages (Means): Simple and Weighted
125.Median and Mode
126.Expected Value and Standard Deviation
127.Coefficient of Variation
128.Normal Distribution
Part 13 Adequacy and Cost of Insurance Coverage
129.Determining How Much Insurance Is Needed
130.Factoring in Coinsurance and Copayment
131.Evaluating Insurance Risk
132.Estimating the Value of a Claim
Part 14 Hiring and Compensating Employees
133.Permutations and Combinations
134.Sizing up Human Resource Needs
135.Calculating the Cost of a Fringe Benefits Program
136.Determining Profit-Sharing Bonus
137.Employee Efficiency
Part 15 Buying or Selling a Business
138.Determining How Much Your Business Is Worth
139.Valuing a Franchise
Table 1: The Future Value of $1 (Compound Amount of $1) = T1 (i, n)
Table 2: The Future Value of an Annuity of $1 (Compound Amount of an Annuity of $1) = T2(i,n)
Table 3: The Present Value of $1 = T3 (i, n)
Table 4: The Present Value of an Annuity of $1 = T4(i, n)
