Inventory turnover ratio and Ring fence: Difference between pages

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An example of an ''activity ratio'' or ''management efficiency ratio''. The inventory turnover ratio indicates the number of times stock is completely replaced in a year. 
1.  


It is calculated as:
To legally separate particular assets or liabilities within a company or other organisation. 


[Cost of sales]/Inventory.
For example, to shield particular assets from the claims of the creditors of the non-ring fenced part of the entity.


== See also ==
* [[Activity ratio]]
* [[Efficiency ratio]]
* [[Turnover]]


2.
The legal barrier created for this purpose.
Sometimes written "ringfence".
==Other links==
[http://www.treasurers.org/node/9021 Electric shock, The Treasurer, May 2013]

Revision as of 13:57, 2 October 2013

1.

To legally separate particular assets or liabilities within a company or other organisation.

For example, to shield particular assets from the claims of the creditors of the non-ring fenced part of the entity.


2.

The legal barrier created for this purpose.


Sometimes written "ringfence".


Other links

Electric shock, The Treasurer, May 2013