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The cost of the main product, usually for the product with the highest physical or economical output, receives for example the equivalence number 1. On the basis of selected indicators (average market prices, physical properties, etc.) other equivalence numbers are formed, using suitable ratios between the different co-products.
Creative accounting may follow the letter of the rules of standard accounting practice, yet deviate by excessive complication creating opaqueness, whereas plugging the numbers deviates from accounting rules for a relatively "immaterial amount".
A financial ratio or accounting ratio states the relative magnitude of two selected numerical values taken from an enterprise's financial statements. Often used in accounting , there are many standard ratios used to try to evaluate the overall financial condition of a corporation or other organization.
For instance, to calculate an activity ratio like inventory turnover—a ratio that indicates how many times a company’s inventory is sold and replaced over a given timeframe—you would need to ...
Sample current ratios Let’s look at some examples of companies with high and low current ratios. You can find these numbers on a company’s balance sheet under total current assets and total ...
Profitability index (PI), also known as profit investment ratio (PIR) and value investment ratio (VIR), is the ratio of payoff to investment of a proposed project.It is a useful tool for ranking projects because it allows you to quantify the amount of value created per unit of investment.
Absolute neutrophil count (ANC) is a measure of the number of neutrophil granulocytes [1] (also known as polymorphonuclear cells, PMN's, polys, granulocytes, segmented neutrophils or segs) present in the blood. Neutrophils are a type of white blood cell that fights against infection.
The Ohlson O-Score is the result of a 9-factor linear combination of coefficient-weighted business ratios which are readily obtained or derived from the standard periodic financial disclosure statements provided by publicly traded corporations.