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Asset Management Amin

This document contains financial data from 2008-2012 for an organization and calculates three efficiency ratios - capital turnover, asset turnover, and property, plant and equipment turnover. The capital and asset turnover ratios decreased each year from 2008 to 2012 as sales declined while equity and assets increased. The property, plant and equipment turnover ratio was highest in 2008 when sales were highest, decreased from 2009-2011, and increased slightly in 2011 before declining again in 2012.

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Nantha Kumaran
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16 views4 pages

Asset Management Amin

This document contains financial data from 2008-2012 for an organization and calculates three efficiency ratios - capital turnover, asset turnover, and property, plant and equipment turnover. The capital and asset turnover ratios decreased each year from 2008 to 2012 as sales declined while equity and assets increased. The property, plant and equipment turnover ratio was highest in 2008 when sales were highest, decreased from 2009-2011, and increased slightly in 2011 before declining again in 2012.

Uploaded by

Nantha Kumaran
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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ASSET MANAGEMENT/EFFICIENCY RATIOS

Year
Item

2008

2009

2010

2011

2012

Sales

RM 000
31 606

RM 000
19 509

RM 000
19 411

RM 000
16 927

RM 000
15 663

Asset

146 235

206 629

248 667

292 659

330 316

Equity

77 215

73 591

86 137

977 711

111 850

PPE

37 883

55 189

67 178

22 216

23 130

a) CAPITAL TURNOVER RATIO

Capital Turnover Ratio = Sales Revenue


Total Equity

Item
Capital Turnover Ratio

2008

2009

Year
2010

0.41

0.27

0.22

2011

2012

0.17

0.14

In 2008, the capital turnover ratio is higher than others years because sales
recorded in that year is highest among the others years. After 2008, the capital
turnover ratio start to decrease until 2012.

b) ASSET TURNOVER RATIO

Asset Turnover Ratio =

Sales Revenue
Average Total Asset

Item
Asset Turnover Ratio

2008

2009

Year
2010

2011

2012

0.22

0.09

0.08

0.06

0.05

In 2008, the asset turnover ratio is higher than others years because sales recorded
in that year is highest among the others years. After 2008, the asset turnover ratio
start to decrease until 2012.

C) PROPERTY, PLANT AND EQUIPMENT (PPE) TURNOVER RATIO.

PPE Turnover Ratio =

Sales Revenue
Property, Plant and Equipment

Item
PPE Turnover Ratio

2008

2009

Year
2010

0.83

0.35

0.29

2011

2012

0.76

0.14

In 2008, PPE Turnover ratio is the highest compare to others years and start to
decreases from 2009 until 2012, but in 2011 it has slightly increases.

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