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Rasio - Jasa

http://../MasterF.pdf

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HOSPITAL (1)Selected input factor performance ratios

Laundry expensesLaundry per pound =

Pounds processed (wet or dry)

Dietary expensesDietary per meal =

Meals served

Payroll expensesWages per man hours = or

Total man hours

Payroll expenses-salaries

Total hours reported by hourly employees

Nursing salariesNursing wages per hours =

Nursing hours

Laboratory testsLab tests per admission =

Total admissions

Net operating revenuesRevenue per bed =

Licensed bed

Total assets

Total assets per bed =Licensed beds

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HOSPITAL (2)

Total long term debtLong-term debt per bed =

Licensed beds

Total full-time equivalent employeesFTE per bed =Licensed beds

Usable square feet floor spaceSquare feet per bed =

Licensed beds

Net operating revenuesRevenue per FTE =

FTE employees

Total assets

Total assets per FTE =FTE employees

Payroll expensesPayroll per FTE employee =

FTE employees

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FULL COST COMPONENTS OF

INTENSIVE CARE UNIT

Direct Cost

Nurses

salaries

Medical

supplies

Depreciation or

lease of ICU equipment+ +

+Indirect Cost

Allocated share of

department support and

administration costs

Allocated share of common

hospital support

administration costs+ +

FULL COST COMPONENTS OF

AUXILLIARY SERVICEDirect Cost

Technicians

salary

Material costs

(X-ray film)

(reagents)

Depreciation or lease

of equipment

(blood analyzer)

+ +

+Indirect Cost

Allocated share of

department support

administration

Allocated share of common

hospital administration

costs

+

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RATIOS for MARKETING

MANAGEMENTSales

Marketing

Assets

Marketing

Turnover

MarketingContribution

Ratio

X

Finished Goods

Acct. Receivables

Sell/Distribution

Office, Vehicles,

etc.

Sales

VariableMarketing

Costs

Variable

Other

Costs

MarketingContribution

Marketing

Assets

Marketing

Contribu-

tion

Sales

+

Warehouse C.

Distr. C

ADV. C

Selling Costs

Discounts

Bad Debt

+-

-

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Overall Bank Performance:

A Risk - Return Framework

Risk

(variability

of ROE)

Return

(ROE)

Overall Bank

Performance

Noncontrollable

Envtal factors

Controllable factors:

- Bus. mix - Income production

- Loan quality

- Exp. control

- Tax Management

Leverage

(EM)

Return

(ROA)

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RATIOS for HOTELRoom Sales

Rooms Occupied

Contribution

from Bar

Bar Assets

Non Allocated

Assets

Operating Assets

OverheadsNon Allocated

Assets

_

+

:

X

+

Room Assets

Operating Assets

Contribution

From Rooms

Rooms Asset

RestaurantAssets

Operating Assets

Contribution

from Restaurant

Restaurant Assets

Bar Assets

Operating Assets

X

X

_

:

+

_

Operating

Profit

Operating

Assets

X

+

X

+

X

_

X

Room Varb Cost

Rooms Occupied

Room Occupied

Total Rooms

Rooms Assets

Total Rooms

Restaurant Sales

Meals Served

Restnt Varb Cost

Meals Served

Meals ServedRestarn, Seating Capacity

Restaurant Assets

Restnt, Seating Cap

100%

Bar WagesBar Sales

Cost of Bar Sales

Bar Sales

Bar Stocks

Cost of Bar Sales

Other Bar Assets

Bar Sales

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End of session !