Zusammenfassung der Ressource
Financial Objectives
- Financial goals that a business wants to achieve
- ROCE (%)
- ROCE = (Gross profit / Capital employed) x 100
- (10,000 / 100,000) x 100 = 10%
- Profit
- Investment
- ROCE
- Factors influencing financial objectives
- External
- Availibility of finance
- Competitors
- The ecconemey
- Shareholders
- Internal
- Overall objectives of the business
- The status or place in the market of the business
- Employees
- Balance sheet
- A list of asests and liabilities
- Asets
- Non current
- Assets where cash is not immediate
- Factories, vehicles, machinery
- Current
- Assets that are available to the business
- Cash, trade receivables and stock
- Liabilities
- Current
- Debts a business must pay off within a year
- Unpaid tax, dividends, credit
- Non current
- Debts a business will pay off over several years
- Mortgage, bank loans