MBA財政會計實務英文版(ppt 37)

一、The value of a firm to equity investors
二、Financial Statement Analysis
三、What to compare
四、Analysis of Profitability
五、Return on Assets (ROA)
六、Horrigan Corporation
七、Disaggregating ROA
八、How to increase ROA
九、The evolution of ROA in the U.S.
十、Asset turnover
十一、Disaggregate PM
十三、Disaggregate ATO
十四、Accounts receivable turnover
十五、Inventory turnover
十六、Fixed asset turnover
十七、Return on Common Equity (ROCE)
十八、Relation between ROA and ROCE
十九、Debit-to-Equity ratio (leverage) in the U.S.
二十、Earnings per Share (EPS) of Common Stock

1.Understand the relation between the expected return and risk of investment alternatives, and the role of analysis in providing risk and return information.
2. Understand the usefulness of the rate of return on assets (ROA) as a measure of a firm’s operating profitability.
3. Understand the usefulness of the rate of return on common shareholders’ equity (ROCE) as a measure of profitability.
4. Understand the strengths and weaknesses of earnings per common share as a measure of profitability

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