资源描述
Ratios
Profitability ratios
Profitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptable rate of return.
Gross margin, Gross profit margin or Gross Profit Rate
OR
Operating margin, Operating Income Margin, Operating profit margin or Return on sales (ROS)
Note: Operating income is the difference between operating revenues and operating expenses, but it is also sometimes used as a synonym for EBIT and operating profit.[10] This is true if the firm has no non-operating income. (Earnings before interest and taxes / Sales)
Profit margin, net margin or net profit margin
Return on equity (ROE)
Return on investment (ROI ratio or Du Pont ratio)
Return on assets (ROA)
Return on assets Du Pont (ROA Du Pont)
Return on Equity Du Pont (ROE Du Pont)
Return on net assets (RONA)
Return on capital (ROC)
Risk adjusted return on capital (RAROC)
OR
Return on capital employed (ROCE)
Note: this is somewhat similar to (ROI), which calculates Net Income per Owner's Equity
Cash flow return on investment (CFROI)
Efficiency ratio
Net gearing
Liquidity ratios
Liquidity ratios measure the availability of cash to pay debt.
Current ratio
Acid-test ratio (Quick ratio)[17]
Operation cash flow ratio
Activity ratios
Activity ratios measure the effectiveness of the firms use of resources.
Average collection period
Degree of Operating Leverage (DOL)
DSO Ratio
Average payment period
Asset turnover
Inventory turnover ratio
Receivables Turnover Ratio
Inventory conversion ratio
Inventory conversion period
Receivables conversion period
Payables conversion period
Cash Conversion Cycle
Inventory Conversion Period + Receivables Conversion Period - Payables Conversion Period
Debt ratios (leveraging ratios)
Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure financial leverage.
Debt ratio
Debt to equity ratio
Long-term Debt to equity (LT Debt to Equity)
Times interest-earned ratio
OR
Debt service coverage ratio
Market ratios
Market ratios measure investor response to owning a company's stock and also the cost of issuing stock.
Earnings per share (EPS)
Payout ratio
OR
Dividend cover (the inverse of Payout Ratio)
P/E ratio
Dividend yield
Cash flow ratio or Price/cash flow ratio
Price to book value ratio (P/B or PBV)
Price/sales ratio
PEG ratio
Other Market Ratios
EV/EBITDA
EV/Sales
Cost/Income ratio
Sector-specific ratios
EV/capacity
EV/output
物业安保培训方案
为规范保安工作,使保安工作系统化/规范化,最终使保安具备满足工作需要的知识和技能,特制定本教学教材大纲。
一、课程设置及内容全部课程分为专业理论知识和技能训练两大科目。
其中专业理论知识内容包括:保安理论知识、消防业务知识、职业道德、法律常识、保安礼仪、救护知识。作技能训练内容包括:岗位操作指引、勤务技能、消防技能、军事技能。
二.培训的及要求培训目的
1)保安人员培训应以保安理论知识、消防知识、法律常识教学为主,在教学过程中,应要求学员全面熟知保安理论知识及消防专业知识,在工作中的操作与运用,并基本掌握现场保护及处理知识2)职业道德课程的教学应根据不同的岗位元而予以不同的内容,使保安在各自不同的工作岗位上都能养成具有本职业特点的良好职业道德和行为规范)法律常识教学是理论课的主要内容之一,要求所有保安都应熟知国家有关法律、法规,成为懂法、知法、守法的公民,运用法律这一有力武器与违法犯罪分子作斗争。工作入口门卫守护,定点守卫及区域巡逻为主要内容,在日常管理和发生突发事件时能够运用所学的技能保护公司财产以及自身安全。
2、培训要求
1)保安理论培训
通过培训使保安熟知保安工作性质、地位、任务、及工作职责权限,同时全面掌握保安专业知识以及在具体工作中应注意的事项及一般情况处置的原则和方法。
2)消防知识及消防器材的使用
通过培训使保安熟知掌握消防工作的方针任务和意义,熟知各种防火的措施和消防器材设施的操作及使用方法,做到防患于未燃,保护公司财产和员工生命财产的安全。
3) 法律常识及职业道德教育
通过法律常识及职业道德教育,使保安树立法律意识和良好的职业道德观念,能够运用法律知识正确处理工作中发生的各种问题;增强保安人员爱岗敬业、无私奉献更好的为公司服务的精神。
4) 工作技能培训
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