References in periodicals archive ?
This is always vital and it is important to choose appropriate measures here for each period - eg, the quick or acid-test ratios in the short term; the current or working-capital ratios in the medium term; and asset acquisition and disposal programmes in the long term.
If your organization's key working-capital ratios, such as current assets to current liabilities, fall outside its industry's benchmark norms, then something may be wrong, and you need to examine the situation further to determine the cause.
The average original net asset base used for the EVA calculation includes capitalised research and development costs, plus intangibles, as well as five years of working-capital projections--ie, accounts receivable, inventories and accounts payable--using estimates based on target working-capital ratios.