The document discusses financial performance analysis for assessing company liquidity. It defines financial performance and lists factors like current ratio and debt-to-equity ratio that are used to measure performance. The functions of financial performance analysis include measuring organizational achievements, assessing contributions, and informing decision making and strategy. The objectives are to determine liquidity, solvency, rentability, and stability levels. Types of financial performance analysis include comparative statement analysis and break even analysis.
The document discusses financial performance analysis for assessing company liquidity. It defines financial performance and lists factors like current ratio and debt-to-equity ratio that are used to measure performance. The functions of financial performance analysis include measuring organizational achievements, assessing contributions, and informing decision making and strategy. The objectives are to determine liquidity, solvency, rentability, and stability levels. Types of financial performance analysis include comparative statement analysis and break even analysis.
The document discusses financial performance analysis for assessing company liquidity. It defines financial performance and lists factors like current ratio and debt-to-equity ratio that are used to measure performance. The functions of financial performance analysis include measuring organizational achievements, assessing contributions, and informing decision making and strategy. The objectives are to determine liquidity, solvency, rentability, and stability levels. Types of financial performance analysis include comparative statement analysis and break even analysis.
Financial performance is one of the analyses carried
out to see the extent to which a company has carried out the rules of financial implementation properly and correctly financial performance factors
1. Current Ratio (CR)
2. Struktur Modal (DER) 3. Net Profit Margin (NPM) financial performance function
1. To be able to measure the achievements achieved by an
organisation in a certain period that reflects the level of success in carrying out its activities. 2. Performance measurement can also be used as an assessment of the contribution of parts in achieving overall company goals. 3. Can be used as a basis for determining company strategy for the future. 4. Provide instructions in making decisions and activities of the organisation in general and divisions or parts of the organisation in particular. 5. As a basis for being able to determine investment policies in order to increase the efficiency and productivity of the company. financial performance objectives
1. Knowing the Liquidity Level
2. Knowing the Solvency Level 3. Knowing the Rentability Level 4. Knowing the Stability Level Financial Performance Analysis
1. Comparative Analysis of Financial Statements
2. Break Even Analysis 3. Trend Analysis (Position Tendency) 4. Source and Use of Cash Analysis 5. Gross Profit Change Analysis 6. Percentage Analysis of Components (Common Size) 7. Analysis of Sources and Uses of Working Capital