tailieunhanh - Education Preparing For The Project Management Professional_5

Tham khảo tài liệu 'education preparing for the project management professional_5', kinh doanh - tiếp thị, quản trị kinh doanh phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | 98 Preparing for the Project Management Professional Certification Exam I Figure 3-8. Balance sheet. Assets Current assets Cash Accounts receivable Inventory Prepaid expenses Fixedassets o . Plants and equipment Furniturednd fixtures Less accemulatedde eciation Totelassetn Liabilities . Current liabilitien m Accounts payable Uneaid nạlariee Long-taernliabisti Long-term debt Owner s equity Comrnddsteck Preferrddsbock Retained earnmgs the project sshate ofahtheeosts expenses and taxes the net profit after taxes is 23 000. ROS NOPAT Gross revenue ROS 23 000 400 000 Ftos Return on Assets Return on assets or ROA equalsthe net profit after taxes divided by total assets. This is another way of saying how much profit was generated for each dollar ofinvestmenainthe company. The higher the value of ROA the better. Topically forAmericanbusiness tho volue is neatly 9pe cent. Since tie sseis of ac mpany repreeeni lhemoney thaiisiecestedSn t0a compaec Ss is Cmperiant tokaowhowmuch peeVe isSoisgmadeo endolier of investment. .1 e e . l a diriediusee a shoee eOthi oimyaoy tasseti anoalcd I Cost Management 99 240 000. After deducting the project s share of all of the costs expenses and taxes the net profit after taxes is 23 000. ROA NOPAT Total assets ROA 23 000 240 000 ROA ro ay Economic Value Added The economic value added is idsocalled theEVA In this financial measurement we are interestedeA finding i fa project s NOPAT is sufficient to cover thecostof maintainingthe tsets that it uses. In other words if a project usesaohareofthecompony sosRets th oeasseRo have cerrainaxoenset associatedwiththern. ThessexosnRRsare ehccost ofmterest onboaoowpd funds iVt comp nraiSRhpsidth shoroOotdor inthecpsopony. T0o oati0R nale her 0 that she oaio s o i .tpsy. oanacqukeaasetsisayboirawiog the man y to Rurchosethem havingeovcttors porch se sdockinth som-pany s tị enrn RÌt ịt t0asioAslosc t vytt e meavies art compenstaod 0a thr form V interest .