SHORT TERM DEBT TO
TOTAL DEBT RASIO
46110032
3B
D4
·
financial report is document
that provides information about the financial situation of a company that
describes the activities of the investment, financing, and operations company.
·
The types of financial statements
1.
Balance
2.
income statement
3.
statement of
changes in financial position
4.
notes to the
financial statements
Financial statement analysis is a financial statement
the research process and its elements
purpose
to evaluate and predict the company's financial
condition or corporation and also
evaluating the results that have been achieved by the
company or corporation in the past and
present.
•
Users of Financial
Statements
ü Investor
ü Employee
ü Lenders
ü Suppliers
and other business creditors
ü Customer
ü Government
ü Community
·
Techniques Financial
Statement Analysis
ü Horizontal
Analysis
ü Vertical
Analysis
ü Common-Size
Statements
ü Trend
Percentages
ü Ratio
Analysis
·
Scope of
Financial Statement Analysis
ü liquidity analysis
ü solvency analysis
ü profitability analysis
ü cash flows analysis
ü bankruptcy prediction Analysis
ü risk analysis
ü investment analysis
·
Definition Short Term Debt
Short-term debt obligations are to be completed by the
payment using the economic resources
that are classification current assets or by creating new debt
•
Formula of Short term
debt
short-term debt to total debt ratio
shows the composition of debt Funding. The ratio of short-term debt to total debt can be
calculated using Equality.
Short-term debt
Short-term debt
total Debt
•
Example :
Tahun
2007
7.874.000.000
= 0,68
11.644.000.000
•
Counclusion
Results of these calculations indicate that in 2007, the company was tend solvable as
long
term debt of funding is smaller than the short-term
debt financing
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