a. Return on Capital Employed= PBIT/capital employed*100

2015) 20000/109000*100 = 18.3%

2014) 14000/86000*100 = 16.3%

b. Net Profit = PBIT/Net Sales*100

2015) 20000/108000*100 = 18.5%

2014) 14000/64000*100 = 21.9%

c. Accounts receivable period= Trade receivable/Net Sales*365

2015) 14000/108000*365 = 47 days

2014) 10500/64000*365 = 59 days

d. Trade accounts payable Period= Trade payable/cost of sales*365

2015) 9400/75600*365 = 45 days

2014) 6800/40000*365 = 62 days

e. Debt = Total liability/Total assets

2015) 80400/129400 = 0.6213

2014) 74200/100200 = 0.7405

• Required :- based on the above accounting ratios , answer the following question ?
  

1- Explain what you can deduce from the ratios as at 31 December 2015 and from comparing them with those for 2014. ( comment on each accounting ratio )

The answer:-

a- Return on Capital Employed has increased when compared with last year, so it indicate that the more profit it’s creating out of every dollar of capital investment it uses in its operations.If a company has a return on capital employed of 18.3%, it means it’s generating a net return of 18.3 cents from every dollar of capital it employs. so a higher ratio result indicates that a business is making good use of its long-term financing strategy.

b- There has been a reduction in net profit, although in absolute terms, both profit and sales are higher. it indicate that the firm has lowered the price of goods to increase sales. There is inefficient management of the affairs of business

c-The debtors’ collection period, already satisfactory, has decreased still further from 60 to 47 days. There is not enough information to say whether this is all due to good credit control, or whether some sales are being made on shorter credit terms or for cash.

·d- The creditors payment period has shortened. Possibly the company has become more efficient at paying creditors, or perhaps it is purchasing goods on shorter credit terms.

e- · The debt to equity ratio has reduced in 2015. The reduction is lower than 1 , so it indicate that the more financially secure a company is, since the majority of its operations are being funded by investor equity rather than by debt.

2- State two points which could cause the movement in the gross profit percentages between the two years and explain how they could bring the change about.

The answer :-

– An error in counting closing stock.

– An increase in prices from suppliers not passed on to customers.

– Deliberate reduction in margin in an attempt to increase sales volume.

3- State the extent to which you agree or disagree with the following and give brief reasons for your answers:-

a) The current ratio and the quick ratio help to assess whether a company is able to meet its debts as they fall due. Therefore the higher these ratios are the better placed the company is.

The answer : –

The position is not quite as clear-cut as this statement would suggest. Liquidity is important, and a company ought to be able to pay its debts as they fall due. However, an excessively high current ratio means that resources are tied up in stock, debtors and cash instead of producing profits. Current assets should generally be kept as low as is compatible with efficient production and paying creditors as they fall due.

b) A high gearing ratio is advantageous to shareholders, because they benefit from the income produced by investing the money borrowed.

The answer : –

There is some truth in this statement. High gearing means greater risk, but also, in good times, greater returns. It is important that the percentage return to shareholders is greater than the percentage rate of interest being paid on the borrowings.

Important notes // please paraphrase the answer and arrange it

Develop an essay from the readings that reviews police use of geographic information systems, crime mapping, and intelligence-led policing. Review and discuss the findings of the research as they compare to current police investigative practices as well as evidence of the effectiveness of this tactic in solving crime. The paper should critically analyze the issues and develop evidence-based conclusions concerning the impact of these issues on the police discipline as a whole.

• Use the knowledge and resources that have been provided as well as other sources
• Make sure that it is in APA format, all words are spelled correctly, and correct grammar is used

Enterprise Environmental Factors and Organizational Process Assets

Project charter: Sections 1–5.3

The latest e-mail you sent caused quite a response. Several meetings were centered around the enterprise environmental factors and organizational process assets that you will use for the project charter. Jim comes to your desk one afternoon for further discussion.

“Our team meetings on environmental factors and organizational process assets have been very productive,” says Jim. “Thanks for getting this project charter moving in the right direction.”

“Anytime,” you say.

“So, based on our last team meeting, do you think we are ready for a strengths, weaknesses, opportunities, and threats (SWOT) analysis?” asks Jim.

“I think we have enough information to assess the risk traits and opportunities that exist within the organization,” you say.

“Have you ever prepared a SWOT analysis?” asks Jim

“I have,” you say. “Prior to working at TGC, I was an associate project manager for an engineer firm on the West Cost.”

“Oh, that’s great!” says Jim, handing you a document saying, “Do you think you can update the project charter for me?” Click here for the project charter template.

“Sure,” you say looking at the document. “How much of this do you want me to complete?”

“I think Sections 1–5.3 will be enough,” says Jim.

After Jim leaves, you start working on the project charter for the next meeting. You want to have a revised project charter that includes the stakeholder information from your previous work, the charter’s purpose, an executive summary, an overview, the scope, the statement of work, the organizational impact, and the preliminary SWOT analysis. When conducting your preliminary SWOT analysis, you will take into consideration the enterprise environmental factors and organizational process assets in the organizational impact section of the charter.

see the attached file

here is the link for RI Hospitality Presentation https://ulearn.jwu.edu/bbcswebdav/pid-3449814-dt-c…

“Future Import Issues” Please respond to the following:

• Analyze the future import issues discussed in Chapter 11 to determine which issue creates (or will create) the greatest challenges for importers in general. For example, a decision to self-audit could require a substantial reorganization of the company. Explain your rationale.
• Based on the same analysis, discuss additional issues you see as likely to arise in the next 10 years. For example, it is expected that C-TPAT compliance requirements will expand and become more stringent. Provide specific examples to support your response.