Fixed Asset Turnover
The industry average ratio of turnover and fixed
assets for all companies in the period is 0.47. The
average for big companies in the period is 0.22. The
average fixed asset turnover for small companies
in the period is 4.77. The best practice companies
had an average of 0.52 during the period.
2002 2003 2004 2005 2006 2007
All Companies 0.73 0.52 0.58 0.41 0.36 0.22
Large Companies 0.34 0.24 0.27 0.20 0.18 0.12
Small Companies 9.96 3.34 4.82 3.07 10.76 7.27
Best Practice 0.96 0.57 0.63 0.49 0.40 0.20
Stock Turnover
The industry average ratio of turnover and stock for
all companies in the period is 11.72. The average
for big companies in the period is 11.58. The
average stock turnover for small companies in the
period is 13.65. The best practice companies had
an average of 11.10 during the period.
2002 2003 2004 2005 2006 2007
All Companies 14.99 9.59 12.77 13.19 11.15 10.64
Large Companies 14.91 9.56 12.77 12.86 11.04 10.11
Small Companies 13.11 11.87 18.79 12.19 16.74 9.38
Best Practice 14.76 9.25 12.13 12.45 10.44 9.67
Debtor Turnover
The industry average ratio of turnover and debtors
for all companies in the period is 10.75. The
average for big companies in the period is 10.75.
The average debtor turnover for small companies
in the period is 7.64. The best practice companies
had an average of 11.44 during the period.
2002 2003 2004 2005 2006 2007
All Companies 7.12 11.18 12.09 10.06 11.96 18.40
Large Companies 7.12 11.18 12.09 10.06 11.96 18.40
Small Companies 7.88 9.22 4.51 10.10 12.20 4.43
Best Practice 7.30 12.59 13.55 10.54 12.15 17.87
10 | Chapter One Executive Summary
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