新西兰健康与安全论文代写：公司效率比和库存周转率
效率比的分析分为三部分。首先，从固定资产周转率来看，可以说2012年公司业绩有所改善，但在接下来的三年里逐渐下降。固定资产周转率连续五年保持稳定增长。这并不意味着销售没有增长，而是销售增长速度与固定资产增长速度相同。换句话说，如果资产有增长，固定资产周转率的趋势可能是可以接受的。
新西兰健康与安全论文代写 ：公司效率比和库存周转率
公司前三年的库存周转率几乎没有变化。对这一比率的洞察表明，在过去三年里，该公司确保了维持低水平的库存。如此低的库存水平无疑改善了公司的现金流。但是，必须确保保持一定的库存水平，这样销售才不会受到影响。目前，货柜库存水平与销售成本的比率下降了近三分之一。因此，可以说，与库存的增长相比，库存正在使用或销售有所增加。对该公司来说，保持同样的比例将是一个挑战。这是因为前几年维持的库存已经用完，以后就没有库存了，所以库存周转率可能会下降。
新西兰健康与安全论文代写 ：公司效率比和库存周转率
The efficiency ratios have been analysed in three parts. Firstly, considering the fixed asset turnover ratio, it can be said that there was improvement in the performance of the company in 2012, but there has been gradual fall over the next three years. The fixed asset turnover has been maintained over the five year period with no growth. This does not mean that there is no growth in sales, but the sales have grown with same rate as that of fixed assets. In other words, if there is growth in assets, the trend in fixed asset turnover may be acceptable.
新西兰健康与安全论文代写 ：公司效率比和库存周转率
The inventory turnover ratio of the company witnessed almost no change in the first three years. An insight into this ratio shows that, in the last three years, the company has ensured that low level of inventory is maintained. Such low inventory level certainly improves the cash flow of the company. However, it has to be ensured that certain level of inventory is maintained so that sales are not impacted. In the present, case inventory levels have reduced by almost one third in ratio with the cost of goods sold. Thus, it can be said that the inventory is being used or sales have increased in comparison to the growth in inventory. It will be a challenge for the company to maintain the same ratio. This is because the inventory maintained in prior years has been used up, so such inventory will not be available in future and thus the inventory turnover may come down.
