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| Finance
KBIs |
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Posted:
2008 |
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Gross
Profit Margin |
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Gross
Profit Margin is an indicator that measures
profitability performance. The indicator is
calculated for a particular period as:
Gross
Profit
Net
Sales Revenue
where
Net Sales Revenue is the
amounts derived from the provision of products
sold during the company’s ordinary activities,
after deduction of trade discounts, value added
tax and similar taxes.
Reporting
currency (Euro) is used for calculation.
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Inventory
of Finished Goods
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This indicator is expressing
the Finished Goods Coverage Days, meaning the
number of days expected to be covered with current
stock. Coverage days for current is
calculated as stock at the end of pevious month
divideed by exoected daily sales of current month.
Month
end Finished Goods (unit cases)
Sales
(cases) / (Standard number of days for current
month)
The Sales ( cases ) is
forecasted sales volume for current month. Unit of
measurement is days.
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Payables
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The Payable is the ratio
between total creditor ( Suppliers ) amount at the
end of previous month versus total purchasing
divided by number of calendar days
Month
end Trade Creditors
Total
Purchases / (standard number of days of current)
Unit
of measurement is days.
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Receivables
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The Receivable is the ratio
between total debtor ( Customer ) amount at the
end of previous month versus total Net Sales
Revenue divided by number of calendar days
Month
end Trade Debtors
Net
Sales Revenue / (Standard number of days for
current month)
Unit
of measurement is days.
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