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Working capital ratio ?_ACCA考試PM知識(shí)點(diǎn)
Working capital ratio _ACCA考試PM知識(shí)點(diǎn)來(lái)啦！2021年ACCA考試時(shí)間越來(lái)越近，小編為大家整理了Working capital ratio _ACCA考試PM知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-PM
【知識(shí)點(diǎn)】
Working capital ratio
Working capital ratio
1. Inventory days
Reason:
√Expansion of business and build up inventory
√Existence of slow moving stock
√Uncertainty of suppler: buffer stock
√Consequence and recommendation:
√Consequence: high opportunity cost of holding inventory
Recommendation: EOQ, JIT
2. Receivable days
Reason
√Poor/good credit control
√Bad debts
√Deliberate policy to extend credit period in order attract the customers
Consequence and recommendation:
√Consequence: Cost of financing receivable
√Recommendation: improvement of credit control, using cash discount and factor
3. Payable days
Reason:
√Use trade payable as a free source of finance
√Company have cash flow problem
Consequence:
√Supplier refuse to supply or only require cash purchase
√Supplier increase price in future
√Loss of reputation
以上就是小編為大家整理的Working capital ratio _ACCA考試PM知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝到家順利通過(guò)ACCA考試。
注：以上內(nèi)容來(lái)自Danielle Liu老師沖刺班
本文為正保會(huì)計(jì)網(wǎng)校在線原創(chuàng)文章
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