Analisis De Industrias

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The case of the unidentified industries 1995

If you asked to visualize (income statement and balance sheet form) the financial structure of a typical firm in oneparticular industry, do you think you could do it? How close to your “vision” do you think the “reality” would be? What if you were asked to do the same experiment covering 11 firms drawn from 11different industries? How many of the 11 do you think you would get right? You many be surprised by how much you already know!

Exibit 1 presents the balance sheets (in percentage form) and other selectedfinancial data for 11 firms drawn from 11 different industries. While there are clear differences in the financial structures of different firms within a single industry, the firms selected havefigures which are broadly typical of those in their industry.

Try to match the 11 firms operating in the 11 industries named below with the 11 sets of financial data presented in exibit 1. use anyapproach you find helpful

• Advertesing agency (revenue primarily derived from commissions equal to 15% of media purchases for clients)

• Airline

• Commercial bannk (fitted into themost nearly comparable balance sheet and ratio categories of the nonfinancial companies)

• Computer software developer

• Department stor chain (with its “own brand” charge card”)

•Electric & gas utility (with 81% of its revenue from electricity sales)

• Health maintenance organization

• Meat packer

• Pharmaceutical manufacturer

• Retail drug chain• Retail grocery chain

Why do each of the industries have the patterns of asset use revealed in exhibit 1? The sources of financing? The profitability? The inventory turnover? The accountsreceivable collection period?

El caso de las industrias no identificados 1995
 

Si usted le preguntara a visualizar (cuenta de resultados y la forma de balance) de la estructura financiera de una...