代写assignment:可用资金的使用效率

代写assignment:可用资金的使用效率

所提供的资料可让你了解本公司可用资金的使用效率,以及突显本公司短期财务需求的流动资金。评估每个数字的下面讨论:存货周转:库存周转率显示的天数,公司将利用的库存。在目前的情况下,库存周转率高于行业平均水平,并且与去年相比有所增加。这表明,要么该公司持有高水平的库存,要么销量下降(Bhimani, Horngren, Datar, Foster, 2008)。由于存货与所销售的商品的成本有关,所以可以说,由于所持有的存货没有实现销售,来自经营活动的现金流将减少。库存:库存的增加降低了营运现金流量(特鲁里街,2012)。根据给定的库存信息,公司所持有的货物的销售成本可以计算出来。这些计算表明,该公司维持了按照行业标准销售的货物的成本,但由于库存很高,而且正如库存周转率所突出的那样,销售并没有补充同样的成本。

代写assignment:可用资金的使用效率
这意味着来自业务的现金流将减少。这是因为已经发生成本的产品销售产生的现金将无法实现。除此之外,公司还承担了持有存货的成本。贸易应收帐款周转率:应收款项的增加降低了营运现金流量。一年多来,公司的应收账款大幅增加。这种增长已经导致it超出了行业水平。上一年的应收账款是有限度的。贸易应收账款的增加不会影响当前的资产,但流动资产中的现金部分肯定会减少影响公司的业务水平的性能将会降低导致低盈利能力和公司无法履行金融义务(哈里斯&Mongiello, 2012)。因此,贸易应收账款是对现金流产生负面影响的一个关键因素。

代写assignment:可用资金的使用效率

The given information provides an insight into the efficiency in which the funds available with the company have been utilised and the liquidity highlighting the short term financial requirements of the company. The assessment of each of the figures has been discussed below:Inventory Turnover:The inventory turnover shows the number of days in which the inventory of the company will be utilised. In the present case the inventory turnover is higher than the industry average and it has increased in comparison to the last year. This shows that either the company is holding high level of inventory or the sales have reduced (Bhimani, Horngren, Datar, Foster, 2008). Since the inventory is linked to the cost of goods sold it can be said that cash flow from operations will reduce as the sales is not realized for the inventory that is held. Inventory:An increase in inventory reduces the operating cash flow (Drury, 2012). Based on the given information of inventory held by the company the cost of goods sold can be calculated. These calculations show that the company had maintained the cost of goods sold as per the industry standards but since the inventory is high and, as highlighted by inventory turnover, the same is not complemented by sales.

代写assignment:可用资金的使用效率
This means that cash flow from operations will reduce. This is because the cash from the sales of the product for which cost has been incurred will not be realized. Apart from this the cost of holding inventory has been incurred by the company. Trade Receivables Turnover:The increase in trade receivables reduces the operating cash flow. The trade receivables for the company have increased drastically over the one year. This increase has resulted in it going beyond the industry level. The trade receivables were in limit in the previous year. This increase in the trade receivables might not impact the current assets but the cash component in the current assets would certainly reduce impacting the performance of the company as the operations level will be reduced resulting in low profitability and inability of the company to fulfil financial obligations (Harris &Mongiello, 2012). The trade receivables are thus a key factor that has negatively impacted the cash flow.