Algo Once 營業利潤模式 - 夏肇毅部落格

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Algo Once 營業利潤模式

2012/03/04 18:52

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CubicPower 計算頁面:雲端計算-企業財務管理-營業利潤模式

Algo Once pseudo-code is designed to describe algorithms in local languages with VB style code.

by Chao-Yih Hsia (Mark Hsia) 2010/08/07

Sub	MainCompute

	[固定資產] = [無形資產] + [淨固定資產] + [長期投資]
	[流動資產]= [存貨] + [應收帳款] + [現金] + [雜項流動資產]
	[業主資金] = [資本額] + [資本公積] + [收益準備金]
	[流動負債] = [短期貸款] + [應付帳款] + [雜項流動負債]

	[總資產] = [固定資產] + [流動資產]
	[負債/資金] = [業主資金] + [長期貸款] + [流動負債]
	[資本運用] = [固定資產] + [流動資產] - [流動負債]
	[淨值] = [固定資產] + [流動資產] - [流動負債] - [長期貸款]
	[營運資金] = [流動資產] - [流動負債]




	[營業成本] = [材料] + [人力] + [工廠經常費用] + [管理銷售]
	[息前稅前盈餘] = [銷售] - [營業成本]
	[稅前盈餘] = [息前稅前盈餘] - [利息]
	[稅後盈餘] = [稅前盈餘] - [稅金]
	[保留盈餘] = [稅後盈餘] - [股利]

	If [總資產] <> 0 Then
		[總資產報酬率] = [息前稅前盈餘] / [總資產] * 100
	Else
		{驗證結果}={驗證結果}(+)` 輸入資料錯誤! 總資產為 0`
	End If
	If [業主資金] <> 0 Then
		[股東權益報酬率] = [稅後盈餘] / [業主資金]* 100
	Else
		{驗證結果}={驗證結果}(+)` 輸入資料錯誤! 業主資金為 0`
	End If
	If [銷售] <> 0 Then
		[銷售利潤率] = [息前稅前盈餘] / [銷售]* 100
		[材料銷售比] = [材料] / [銷售] * 100
		[人力銷售比] = [人力] / [銷售] * 100
		[工廠經常費用銷售比] = [工廠經常費用] / [銷售] * 100
		[管理銷售比] = [管理銷售] / [銷售] * 100
	Else
		{驗證結果}={驗證結果}(+)` 輸入資料錯誤! 銷售為 0`
	End If
	If [總資產] <> 0 Then
		[資產週轉率] = [銷售] / [總資產]
	Else
		{驗證結果}={驗證結果}(+)` 輸入資料錯誤! 總資產為 0`
	End If
	If [銷售] <> 0 Then
		[庫存天數] = [存貨] / [銷售]* 365
	Else
		{驗證結果}={驗證結果}(+)` 輸入資料錯誤! 銷售為 0`
	End If
	If [銷售] <> 0 Then
		[應收帳款天數] = [應收帳款] / [銷售]* 365
	Else
		{驗證結果}={驗證結果}(+)` 輸入資料錯誤! [銷售] 為 0`
	End If
End Sub