Review by Choice Review
Bragg (CPA) presents a compendium of business performance measures that go beyond the traditional management and financial ratios (e.g., asset utilization, operating efficiency, cash flow, liquidity and solvency, and return on investment) to include items and evaluative measures relevant to finance, logistics, engineering, sales and marketing, and production departments. Each of the 200-plus analytical measures is accompanied by a brief description, an example, and a discussion of the cautions necessary when using the ratio or formula. The final chapter, a reprint from another of the author's publications, provides an excellent illustration of the integration of the performance measures with electronic spreadsheets in measurement and forecasting. A glossary, summary of all the ratios and formulas, and a topic index conclude the work. As a resource for accounting, finance, and management professionals, this book meets its goal. It is an important, quick reference item that should be in every business collection. ^BSumming Up: Highly recommended. Upper-division undergraduate through professional audiences. S. R. Kahn University of Cincinnati
Copyright American Library Association, used with permission.