Академический Документы
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How much do we own and how much do we owe at any one moment The Balance
Sheet
What money is coming in and what is going out the Income Statement
How much cash do we have the Cash Flow Statement.
also shows the net profit or loss incurred over a specific accounting period, typically over a
fiscal quarter or year.
Also known as the "profit and loss account", or "income and expenditure account" or "statement
of revenue and expense"
have never read a balance sheet, have no understanding of "asset," and treat people as if they
can be bought and sold like any other asset!)
Facilities Managers are responsible for their organisation's real estate and should have some
idea of how those assets are performing.
Measures relating to Fixed Assets can include sales or turnover compared to Fixed Assets. Two
examples:
o
A retail organisation may want to consider the sales generated by individual shops,
compared to the value of the individual shop, or the operating costs of the individual
shop. This is very topical as internet shopping is hitting the High Street. This has
the double blow, not only are sales falling, but as the High Street declines, so the
value of those stores declines.
A manufacturing organisation may want to consider the cost of new plant compared
to the increased output from that plant. We will consider this in more detail in
Assignment Two.
There are many other ratios - but fortunately, we'll stop there.