Rasio Keuangan

Rasio Keuangan - Pengertian Financial Ratio adalah perbandingan komponen-komponen tertentu di dalam laporan keuangan untuk melihat kondisi suatu perusahaan.

Macam-macam Rasio Keuangan :

1. Firm Liquidity

            Current Ratio = current assets : current liabilities

            Acid-test Ratio = (current assest – inventories) : current liabilities

            Average Collection Period = account receivable : daily credit sales

            Account Receivable Turnover = credit sales : account receivable

            Inventory Turnover = cost of goods sold : inventory

2. Operating Profitability

            Operating Income Return = operating income : total assets

            Operating Profit Margin = operating income : sales

            Total Assets Turnover = sales : total assets

            Account Receivable Turnover = credit sales : account receivable

            Inventory Turnover = cost of goods sold : inventory

            Fixed Assets Turnover = sales : net fixed assets

3 Financing Decisions

            Debt ratio = total liabilities : total assets

            Times Interet Earned = operating income : interest expense

4. Return of Equity

            Return of Equity = net income : common stock

sumber : "Financial Management, principles and applications" >Keown Martin Petty Scott, Jr.
gambar : iclipsinc.com