The formula to calculate how often that is can be looked at in this way: ITR Formula Similarly, 10 means you sold through 10 times in the year. This ratio suggests that a company sells and restocks its inventory every 30 to 60 days.Ī ratio of 5 would mean that you sold through and restocked your inventory 5 times that year. A good rule of thumb for most industries is to keep the ITR between 5 and 10. A ratio of 5 may be too high for discount retailers but too low for car companies. However, the ideal inventory turnover rate may vary by industry. One turn indicates one batch of inventory you’ve sold and replaced during a particular period.Ī standard industry practice is to calculate ITR based on a 365 day period. Pengaruh asset growth, debt to equity ratio, return on equity, total asset turnover dan earning per share terhadap beta saham pada perusahaan yang masuk dalam kelompok jakarta islamic index (jii) periode 2013-2015.Inventory turnover refers to the rate at which you sold out an inventory order over time. Jurnal manajemen dan kewirausahaan, 11(1), pp-38. Analisis faktor yang mempengaruhi struktur modal serta pengaruhnya terhadap harga saham perusahaan real estate yang go public di bursa efek indonesia. Journal of financial economics, 3(4), 305-360. Theory of the firm: managerial behavior, agency costs and ownership structure. International journal of business and management, 10(2), 231. Working capital management and profitability evidence from firms listed on karachi stock exchange. Pengaruh family control, size, sales growth, dan leverage terhadap profitabilitas dan nilai perusahaan pada sektor perdagangan, jasa, dan investasi. Jakarta: erlangga.įargher, n., Kieso, d. Inventory turnover also has an inverse and significant relationship with company profitability in all three profitability models.īawqar, Morteza Parvaresh, Mehdi and Mohammad Mahmoudi (2013), a comparative study of the relationship between working capital management and profitability of companies listed on the tehran stock exchange (in four industries, food, pharmaceutical, mining, and automobile), the second national conference on an approach to accounting, management and economics, islamic azad university, fuman and shaft branch.īrigham, e. Growth opportunities in the return on assets and net profit margin models do not have a significant relationship with the company's profitability, but in the return on equity model, they have a positive and significant relationship with the company's profitability. The findings of this research show that the sales growth rate has a positive and significant relationship with the profitability of the company. Multiple regression was used to analyze the data. To achieve this goal, the financial information of a sample of 171 companies admitted to the Tehran Stock Exchange between 20 were selected and analyzed by systematic elimination method. The purpose of this study is to investigate the effect of sales growth rate, inventory turnover ratio and growth opportunities on company profitability (return on assets, net profit margin, and return on equity) in manufacturing companies listed in Tehran Stock Exchange. Sales growth rate, Inventory turnover ratio, Growth opportunities, Company profitability, Return on assets, Net profit margin, Return on equity Abstract Master's Candidate, Islamic Azad university of Tehran - unit of Safadasht Master of Science, Accounting Islamic Azad University of Eslamshahr Master of Science, Accounting Islamic Azad University of Varamin
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