Academic literature on the topic 'Non-current assets turnover'
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Journal articles on the topic "Non-current assets turnover"
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Suk, Leonid, and Petro Suk. "Accounting for Capital Turnover." Accounting and Finance, no. 1(91) (2021): 29–35. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-29-35.
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Economic globalization, digitalization of management processes, introduction of new forms of business organization, implementation of the concept of sustainable development are factors that affect the process of capital turnover and determine the need to improve its accounting support. The purpose of the article is to search for options for improving the accounting for capital turnover at the enterprise in modern conditions of a dynamic market environment. The economic essence of capital was disclosed and the capital turnover was identified as an object of accounting. The capital turnover in the enterprise is carried out constantly and is expressed through the turnover of funds that must be reflected in the accounting system. The analysis of the presentation (classification) of assets in the reporting was carried out, and it was found that all assets of an economic entity are in economic circulation, although the order and circulation period of various assets is not the same. Therefore, the division of assets into non-circulating and circulating assets is incorrect, since it contradicts the real essence of economic phenomena. It was proposed to change the approach to the presentation of assets in the reporting and rename the sections “Non-circulating assets” and “Circulating assets” in the Balance Sheet (Statement of financial position) of Ukrainian enterprises to “Non-current assets” and “Current assets”, respectively. It was proposed to place the balance sheet asset items in descending order of liquidity of assets. In particular, the first item will be “Money and their equivalents”, and then other items depending on the liquidity of assets. Accounting for business transactions must be kept according to the stages of capital turnover. In order to accounting for the sale of goods, works and services, it is advisable to use one synthetic account, on the debit of which it shows the sold products at their cost price, and on the credit – at the selling prices.
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Levitsky, N. "Improvement of accounting representation of non-current assets." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 37–43. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.037.
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The essence of non-current assets is investigated and their main components are revealed in this paper. The problems of accounting for non-current non-monetary assets, which currently occupy an important share in the total value of assets, are studied. The place of new types of property – computer programs, electronic databases, websites (online stores, electronic printed publications and other electronic media) in the structure of non-current assets in particular, and property of the enterprise in general is determined. It is proved that such property is be closely related to the application of computer equipment and computer networks such as the Internet. In order to summarize the selected features and characteristics of this type of property, it is proposed to combine them into the separate group called «Electronic Property». Allocated objects are neither things nor property rights, the amount of money invested in this property is huge, and the turnover from the sale of goods and services via the Internet (online stores) is significant. On the global scale, such manipulations make it possible to clarify the concept and meaning of the term «intangible assets». The concept of «electronic property» is defined as property that has no material, natural form, which functions exclusively in conjunction with the physical resources of personal computers or computer networks. In order to organize the accounting of the investigated type of property, it is proposed to combine it into a separate accounting group «electronic assets» and to use for reflection in the accounting system the following accounts of the Chart of Accounts: 128 sub-account – «electronic assets», 136 subaccount – «depreciation of electronic assets». The main stages of accounting for non-current assets: identification and definition of non-current assets; classification of non-current assets; evaluation of non-current assets for accounting purposes; criteria, norms, methods of depreciation; principles of objects depreciation impossibility; procedure (methodology) for accounting of non-current assets aiming to determine the financial result are identified.
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Setyawati, Aprita Tri, and Edison Hamid. "Analisis Current Ratio dan Total Asset Turn Over Dalam Menilai Pertumbuhan Laba Pada PT. Gudang Garam Tbk (Periode Tahun 2016-2020)." PARAMETER 7, no. 1 (April 20, 2022): 155–67. http://dx.doi.org/10.37751/parameter.v7i1.195.
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This study aims to determine the current ratio and total asset turnover in assessing profit growth at PT.Gudang Garam Tbk, the period 2016-2020. This research is a three-variable research using qualitative descriptive research methods. Namely, the independent variable is the current ratio (X1) and total asset turnover (X2), while the dependent variable is profit growth, the data obtained by documentation and library techniques. Data analysis used case studies (non-hypothesis). Based on the results of the analysis of the current ratio and total asset turnover at PT. Gudang Garam, Tbk for the last five years, namely the 2016-2020 period, the average current ratio of 218.11% is in the very good category, and for total asset turnover the average value is 1.34 times in the good category, while the results of the current ratio analysis in assessing profit growth contributed 3.87% and total asset turnover in assessing profit growth contributed 7.45% and jointly current ratio and total assets turn over in assessing profit growth at PT. Gudang Garam Tbk, during the last five years obtained an average contribution of 11.32% and the rest contributed from other factors not examined in this study.
Abstrak
Penelitian ini bertujuan untuk mengetahui current ratio dan total asset turnover dalam menilai pertumbuhan laba pada PT.Gudang Garam Tbk periode 2016-2020. Penelitian ini merupakan penelitian tiga variabel dengan menggunakan metode penelitian deskriptif kualitatif. Yaitu, variabel bebasnya adalah rasio lancar (X1) dan total perputaran aset (X2), sedangkan variabel terikatnya adalah pertumbuhan laba, data diperoleh dengan teknik dokumentasi dan perpustakaan. Analisis data menggunakan studi kasus (non-hipotesis). Berdasarkan hasil analisis current ratio dan total asset turnover pada PT. Gudang Garam, Tbk selama lima tahun terakhir yaitu periode 2016-2020 rata-rata current ratio sebesar 218,11% berada pada kategori sangat baik, dan untuk total asset turnover nilai rata-ratanya adalah 1,34 kali dalam kategori baik, sedangkan hasil analisis current ratio dalam menilai pertumbuhan laba memberikan kontribusi sebesar 3,87% dan total assets turnover dalam menilai pertumbuhan laba memberikan kontribusi sebesar 7,45% dan secara bersama-sama current ratio dan total assets turn over dalam menilai pertumbuhan laba pada PT. Gudang Garam Tbk, selama lima tahun terakhir memperoleh kontribusi rata-rata sebesar 11,32% dan sisanya disumbangkan oleh faktor lain yang tidak diteliti dalam penelitian ini.
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Pangaribuan, Hasudungan. "ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA Sudi Pada perusahaan non bank yang tergabung dalam kelompok LQ45 yang terdaftar di Bursa Efek Indonesia periode 2010- 2014”." Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis 1, no. 4 (November 22, 2017): 1. http://dx.doi.org/10.32493/pekobis.v1i4.p1-16.721.
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ABSTRAK Tujuan dari penelitian ini adalah menganalisis pengaruh variabel Working Capital to Total Asset (WCTA), Current Liabilities To Inventory (CLI), Operating Income to Total Assets (OITL), Total Asset Turnover (TAT), Net Profit Margin (NPM) dan Gross Profit Margin (GPM) terhadap pertumbuhan laba.Data diperoleh dengan metode purposive sampling dengan kriteria (1) Perusahaan non bank yang terdaftar di Bursa Efek Indonesia (BEI) yang masuk ke dalam penghitungan indeks LQ45 periode Agustus 2014 sampai dengan Januari 2015, (2) Perusahaan non bank yang konsisten ada selama periode penelitian (2010 sampai dengan 2014), (3) Perusahaan non bank yang terdaftar di Bursa Efek Indonesia (BEI) yang menyediakan data laporan keuangan selama periode penelitian (2010 sampai dengan 2014) dan (4) Perusahaan non bank tidak menghasilkan laba negatif selama periode 2010 sampai dengan 2014, dan (5) Perusahaan non bank yang data-data keuangannya menghasilkan distribusi normal (tahun 2010 sampai dengan 2014).Hasil analisis menunjukkan bahwa data-data yang digunakan didalam penelitian ini telah memenuhi asumsi klasik, yang meliputi: tidak terjadi gejala multikolinearitas, tidak terdapat autokorelasi, tidak terjadi gejala heteroskedastisitas, dan data terdistribusi normal. Dari hasil analisis regresi menunjukkan bahwa variabel Working Capital to Total Asset (WCTA), variabel Total Asset Turnover (TAT), Net Profit Margin (NPM) secara parsial berpengaruh positif signifikan terhadap pertumbuhan laba dan variabel Current Liability to Inventory (CLI) secara parsial berpengaruh negatif signifikan terhadap pertumbuhan laba. Sedangkan, Operating Income to Total Assets (OITL) dan Gross Profit Margin (GPM) tidak berpengaruh signifikan terhadap pertumbuhan laba. Keenam variabel yang digunakan dalam penelitian ini (WCTA, CLI, OITL, TAT, NPM dan GPM) secara bersama-sama berpengaruh signifikan terhadap pertumbuhan laba. Kemampuan prediksi dari keenam variabel secara simultan adalah sebesar 0,000.Kata kunci: Working Capital to Total Asset (WCTA), Current Liabilities To Inventory (CLI), Operating Income to Total Assets (OITL), Total Asset Turnover (TAT), Net Profit Margin (NPM), Gross Profit Margin (GPM) dan pertumbuhan laba.
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Karanović, Goran, Ana Štambuk, and Davor Jagodić. "Profitability performance under capital structure and other company characteristics." Zbornik Veleučilišta u Rijeci 8, no. 1 (2020): 227–42. http://dx.doi.org/10.31784/zvr.8.1.21.
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The main objective of this paper is to explore how capital structure and other financial characteristics of companies influence Croatian hotel industry performance. This study’s key goal is to analyze the debt-equity structure of hotel industry and to demonstrate its correlation with financial performance. The high significance and impact of hotel industry on the economy in Croatia was main reason why authors opted to investigate it. This study was carried out using panel data methodology on a sample of 19 Croatian hotel companies listed on the Zagreb Stock Exchange during the period of 2003-2017. Return on assets and return on equity were used as performance proxies and dependent variables. Twelve variables as capital structure measures and other company characteristics – cash ratio, current liquidity ratio, structure ratio, debt ratio, debt factor (in years), equity to non-current assets, total assets turnover, current assets turnover, accounts receivables, activity ratio, return on revenue and crises during the 2009-2015 period – were used as independent variables. The findings suggest that cash ratio, structure ratio, debt factor (in years), equity to non-current assets, total assets turnover, activity ratio, accounts receivables, return on revenue and crises in the 2009-2015 period are related to the financial performance of the Croatian hotel industry. Although profitability performance theory and influence of capital structure and other company characteristic on it is widely studied in financial literature, there are not many studies examining the hotel industry, especially in Croatia. Finally, this study should provide managers with additional insights in making optimal financial decisions.
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Bashilov, Boris, Marina Galkina, and Alisa Berman. "Digital financial assets and digital currency: legal nature and legal regulation of turnover." SHS Web of Conferences 106 (2021): 02005. http://dx.doi.org/10.1051/shsconf/202110602005.
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In the past few years digital financial assets and digital currency have been getting more popularity among the tools of digital economy. Due to the demand for turnover of digital financial assets and digital currency, as well as the formation of an increasing number of jural relations, the object of which they are, they require efficient legal regulation, which is not a simple task for the legislator because of their dinamic development. Lack of such regulation causes the formation of non-uniform regulatory enforcements practices and the unpredictability of legal relations that are developed in relation to these instruments. One of the keys to the formation of effective regulation is a definition and precise legislative consolidation of the legal nature of digital financial assets and digital currency. This article analyzes the approaches to determining the legal nature of digital financial assets and digital currency in the current domestic legislation at the stage when such legislation has not been formed yet based on the analysis of regulatory enforcement practices and clarifications of state bodies. The current legislation is also analyzed in terms of the presence of legislative gaps taking into account the relationship between the relevant regulation and the provisions contained in other, non-major legislation. Moreover, the authors also analyzed the approaches to the regulation of the turnover of digital financial assets and digital currency abroad. Such approaches were classified as well, which allowed to identify the main trends of regulation of their turnover and to determine their legal nature.
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Sumani, Sumani. "The Structure of Good Corporate Governance and Financial Indicators as Predictor of Financial Distress in Mining Sector Company in Indonesia." Research in Business and Management 6, no. 1 (February 20, 2019): 1. http://dx.doi.org/10.5296/rbm.v6i1.13440.
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The purpose of the paper are: (1) to examine financial indicators, including: current ratio, return on assets, debt to assets ratio, and total asset turn over as a predictor of financial distress in mining sector companies in Indonesia; (2) to examine the structure of Good Corporate Governance including: independent commissioner, audit committee, board of directors, independent audit committee ratios with non-independent, and institutional ownership ratio with managerial ownership as predictor of financial distress in mining sector company in Indonesia. Type of research is quantitative explanatory research. Sampling technique is used purposive sampling method, as many as 20 companies in the mining sector in Indonesia. Analytical techniques in this study uses logistic regression. The results of the research show that: current ratio, debt to asset ratio, total asset turnover, and institutional ownership ratio with managerial ownership are not predictors of financial distress in mining sector in Indonesia. However, return on Assets, independent commissioners, audit committees, boards of directors and independent audit committee ratios with non-independent are predictors of financial distress in mining companies in Indonesia.
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Kholisoh, Siti Nur, and Rina Dwiarti. "The Analysis of Fundamental Variables and Macro Economic Variables in Predicting Financial Distress." Management Analysis Journal 9, no. 1 (March 24, 2020): 81–90. http://dx.doi.org/10.15294/maj.v9i1.36395.
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Financial distress is a condition where the company is experiencing financial difficulties prior to bankruptcy. This study aims to identify and explain the influence of the fundamental variables and macroeconomic variables in predicting the probability of financial distress. Based on the eight variables used, current ratio, debt to assets ratio, return on equity and total asset turnover ratio is a fundamental variable. While the sensitivity of inflation, exchange rate sensitivity and interest rate sensitivity included in macroeconomic variables. The population in this study are all porperti and real estate company listed on the Stock Exchange in 2014-2018. The sample selection using purposive sampling technique, acquired 23 companies in the sample with the five companies in the category of financial distress and 18 companies in the category of non financial distress. The analytical method used is logistic regression and sensitivity analysis. The results showed that the variable current ratio, debt to assets ratio, total asset turnover ratio, inflation sesnitivity, exchange rate sensitivity and interest rate sensitivity did not significantly affect the probability of financial distress. While return on equity significantly negative influence on the company’s financial distress.
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Alamsyah, Firman Mukhti, and Nurjanti Takarini. "ANALISIS PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." IDEI: Jurnal Ekonomi & Bisnis 2, no. 1 (April 5, 2021): 31–40. http://dx.doi.org/10.38076/ideijeb.v2i1.57.
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Indonesia is very rich in various resources, one of which is natural resources, one of which can be utilized in increasing non-tax state revenue. In addition, it can also be used as a support for economic activity both micro and macro, therefore company profits are used to support the company's operational activities in order to achieve the goals of the company. The purpose of this study was to determine the effect of Liquidity (Current Ratio), Leverage (Debt to Assets Ratio), Activities (Total Assets Turnover) on Profit Growth. The sampling technique used purposive sampling, namely sampling based on criteria, from these criteria there were 25 samples of mining companies, with a 2016–2018 research period, and the data analysis technique used was Multiple Linear Regression Analysis. The results of the observations can be concluded that the Current Ratio and Debt to Assets Ratio variables have significant results with a negative relationship direction to mining sector companies listed on the IDX in 2016–2018, besides that the Total Assets Turnover variable shows insignificant and negative results for mining sector companies listed on the IDX in 2016–2018.
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Darsyah, Rahmawan, Hari Sukarno, and Elok Sri Utami. "LQ45 Share Return Determinants In Indonesia." International Journal of Scientific Research and Management 8, no. 12 (December 20, 2020): 2049–57. http://dx.doi.org/10.18535/ijsrm/v7i12.em05.
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Return is the result obtained from investment. Returns can be in the form of realized returns that have occurred or expected returns that have not occurred but are expected to occur in the future. Return realization (realized return) is the return that has occurred. Realized return is calculated based on historical data. Return realization is important because it is used as a measure of the company's performance. This return history is also useful as a basis for determining the expected return and risk in the future. Expected return is the return expected by investors in the future. In contrast to realized returns which have already occurred, expected returns have not yet occurred. The performance measurement was also carried out at the LQ45 company. In general, this study aims to synthesize whether the current ratio, equity ratio, dividend payout ratio, dividend yield, earnings per share, price book value, return on assets and total asset turnover are partially determinants of stock return variability. The population in this study were non-banking companies included in the LQ45 according to a circular number: Peng-00028 / BEI.OPP / 01-2018 dated January 25, 2018. Non-bank companies were chosen because the types of products produced were not in the form of services. Hypothesis testing uses multiple linear regression analysis test tools. After analyzing the data, several conclusions can be drawn, namely: only the current ratio, equity ratio, dividend payout ratio, dividend yield, return on assets and total asset turnover partially determine stock returns
Dissertations / Theses on the topic "Non-current assets turnover"
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Чайка, Тетяна Юріївна, Ірина Євгенівна Хаустова, and Олена Олександрівна Синяговська. "Коефіцієнтний аналіз необоротних активів: розрахунок по фінансовій звітності НП(С)БО України та сучасні тенденції діагностики." Thesis, Дніпровський національний університет ім. Олеся Гончара, 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36326.
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Коефіцієнтний аналіз (ratio analysis) – невід'ємна складова фінансової діагностики. Фінансові співвідношення (коефіцієнти) дозволяють узагальнити велику кількість вихідних даних і якісно оцінити фінансово-економічний стан компанії. Коефіцієнти структури активів дозволяють оцінити: цільовий економічний капітал; ліквідність інвестованого капіталу; здатність компанії змінювати структуру активів під дією факторів впливу. Основним структурним коефіцієнтом, що характеризує співвідношення активів, є співвідношення необоротних і оборотних активів підприємства (non-current assets structure ratio, NCAR). Цей коефіцієнт розраховується під час вертикального аналізу балансу. Сприятливий діапазон значень залежить від галузевої приналежності підприємства. Якщо в динаміці спостерігається збільшення цього співвідношення, це свідчить про посилення виробничих можливостей підприємства при одночасному зниженні фінансової стійкості. Коефіцієнти платоспроможності (solvency ratios) є індикаторами здатності підприємства погашати свої боргові зобов'язання. На відміну від коефіцієнтів ліквідності, які охоплюють тільки короткострокову заборгованість, коефіцієнти платоспроможності характеризують здатність підприємства погашати як короткострокові, так і довгострокові зобов'язання. Необоротні активи – найменш ліквідна частина активів. Тому з точки зору забезпечення платоспроможності і фінансової стійкості вони повинні бути забезпечені переважно найбільш стабільними джерелами фінансування, тобто власним капіталом компанії. Відношення необоротних активів до чистої вартості (власного капіталу) (Non-current assets to Net worth ratio) (NCANWR) показує, чи дотримується це правило. Коефіцієнт оборотності необоротних активів (Non-current assets turnover, NCAT) визначає ефективність, з якою бізнес використовує свої необоротні активи для отримання доходу. Коефіцієнти рентабельності (прибутковості) (Profitability ratios) характеризують здатність підприємства створювати прибуток. Ця група коефіцієнтів має особливо важливе значення, оскільки прибуток є головним підсумковим результатом діяльності підприємства. Рентабельність необоротних активів (Return on Non-current assets, RONCA) характеризує рівень генерації чистого прибутку (Net income) у розрахунку на одиницю вартості необоротних активів.
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Козубенко, Ірина Анатоліївна, and Iryna Anatoliivna Kozubenko. "Аналіз структури капіталу підприємства та її оптимізація." Master's thesis, СумДПУ імені А. С. Макаренка, 2021. http://repository.sspu.edu.ua/handle/123456789/12070.
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Об’єкт дослідження – капітал ТОВ «Фарма системний інтегральний
сервіс».
Предметом дослідження є методи прогнозування оптимальної структури капіталу підприємства.
Мета магістерської роботи – на підставі проведеного аналізу використання капіталу підприємства провести розрахунок оптимальної його структури.
У магістерській роботі розглянуто теоретичні та методичні основи поняття капіталу підприємства, досліджено питання структури капіталу та методик визначення оптимальної структури капіталу підприємства, проведено аналіз стану, структури та використання капіталу підприємства, проведено прогнозування оптимальної структури підприємства за допомогою управління величиною ефекту фінансового левериджу та за критерієм мінімізації фінансового ризику.The object of research - the capital of LLC "System Integral Pharma service ". The subject of research is methods of forecasting the optimal capital structure of the enterprise. The purpose of the master's work - on the basis of the analysis of the use of capital of the enterprise to calculate its optimal structure. The master's thesis considers the theoretical and methodological foundations of the concept of enterprise capital, investigates the structure of capital and methods for determining the optimal capital structure of the enterprise, analyzes the state, structure and use of enterprise capital, predicts the optimal structure of the enterprise by managing financial risk.