presentasi ch6 asset
Chapter 6
Measuring and Controlling
Assets Employed
Mujtahid Subagyo
[email protected]
Structure of the Analysis
Measurement of Assets Employed
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•
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•
•
•
•
•
•
Cash
Receivables
Inventories
Working Capital in General
Property, Plant and Equipment
Leased Assets
Idle Assets
Noncurrent Liabilities
The Capital Charge
Property, Plant and Equipment
•
•
•
•
•
•
Acquisition of new equipment
Gross book value
Equipment replacement
Disposition of assets
Annuity depreciation
Other valuation methods
Residual Income vs. ROI
Alternative Approaches to
Evaluating Managers
Evaluating Economic Performance
Measuring and Controlling
Assets Employed
Mujtahid Subagyo
[email protected]
Structure of the Analysis
Measurement of Assets Employed
•
•
•
•
•
•
•
•
•
Cash
Receivables
Inventories
Working Capital in General
Property, Plant and Equipment
Leased Assets
Idle Assets
Noncurrent Liabilities
The Capital Charge
Property, Plant and Equipment
•
•
•
•
•
•
Acquisition of new equipment
Gross book value
Equipment replacement
Disposition of assets
Annuity depreciation
Other valuation methods
Residual Income vs. ROI
Alternative Approaches to
Evaluating Managers
Evaluating Economic Performance