Measuring Organisational Performance

In: Science

Measuring Organisational Performance

Diploma in Management Studies
Measuring organisational performance

ACFI 5030 Financial Planning
Alexandra Charles
Department of Accounting and Finance
Scott Flatters P08103408

Date: 23/01/10
Assignment part A.docx
Scott Flatters P08103408

Table of Contents
1 Introduction 5
2 Financial report overview 6
2.1 What are the 2008 figures showing? 6
2.1.1 Business Review 6
2.1.2 Risks and Uncertainties: 7
2.1.3 Turnover 7
2.1.4 Profit Loss and Balance sheet 8
3 Ratio Analysis 9
3.1 Liquidity Ratios 9
3.1.1 Current ratio 9
3.1.2 Acid Test / Quick Ratio 11
3.2 Profitability Ratios 12
3.2.1 ROCE Ratios 12
3.2.2 Gross Profit Ratio 13
3.2.3 Mark-up Ratio 15
3.2.4 Net Profit Ratio 16
3.3 Efficiency Ratios 18
3.3.1 Stock Turnover Ratio 18
3.3.2 Fixed Asset Turnover Ratio 19
3.3.3 Trade Debtor Collection Period 20
3.4 Investment Ratios 22
3.4.1 Earnings per Share 22
3.4.2 Dividend Cover 23
3.4.3 Gearing 24
4 Key issues 26
4.1 Current state of business 26
4.2 Looking forward 26
5 Conclusions 28
6 Appendices 30
6.1 Profit and Loss details and Balance Sheet details 2005-2008 31
6.2 2008 figures for AMPY Automation Digilog Ltd. 39
7 References 59

Table of Figures
Figure 21 Key Performance indicators 2008 6
Figure 22 Turnover by segment and geographical market of destination 7
Figure 31 Current Ratio 10
Figure 32 Cash flow cycle example 10
Figure 33 Acid Test Ratio 11
Figure 34 ROCE Ratio table 12
Figure 35 ROCE Ratio 13
Figure 36 Gross Profit Ratio 14
Figure 37 Mark-up Ratio 15
Figure 38 Net Profit Ratio 16
Figure 39 Stock Turnover Ratio 18
Figure 310 Fixed Asset Turnover Ratio 20
Figure 311 Trade Debtor Collection Period Ratio 21
Figure 312 Earnings per Share Ratio 23
Figure 313 Gearing Ratio 24

Introduction
Landis+Gyr has been trading for more than 100 years with 4000 employees worldwide, AMPY Metering ltd was bought by the Bayard Group (a group of capital investors)in 2006 who also bought...

View Full Essay