Среднее количество дней в году: = (365•3+366)/4 = 365.25 дней среднее количество дней в квартале: d=365.25/4 = 91.3125 дней показатели в начальном периоде: коэффициент оборачиваемости (кол-во оборотов за период) k° = 100/25 = 4 раз продолжительность оборота: t°=d/k° = 91.3125/4 ≈ 22.828 дней показатели в конечном периоде: коэффициент оборачиваемости (кол-во оборотов за период) k¹ = 110/25 = 4.4 раз продолжительность оборота: t¹=d/k¹ = 91.3125/4.4 ≈ 20.753 дней изменение коэффициента оборачиваемости = 4.4-4 = +0.4 раз (или +10%) изменение продолжительности оборота=20.753-22.828=-2.075 дней или 1/(1+10%) -1=1/1.1-1≈-0.091≈-9.1% относительное высвобождение оборотных средств (из-за ускорения оборачиваемости) = 10/4 = -2.5 млн. руб. т. е. просто прирост продаж надо разделить на коэффициент оборачиваемости в начальном периоде.
Hugh Jackman was born October 12, 1968, in Sydney (Australia). He was the youngest of five children. After school, Hugh tried to quickly start an independent life, he studyed radio journalism at the University of Technology Sydney, and in spare time played in the theater. Then entered the Western Australian Academy of the Arts, to become a professional actor. When him grandmother died, she left him 3.5 thousand dollars - so much worth studying in the Academy. During his study, he was invited to one of the roles in the popular TV series "Neighbours", but Hugh refused, he didn't wanted to miss a lecture. After Hugh got the lead role in the TV series "Corelli". He played in the musicals "Beauty and the Beast," "Sunset Boulevard," "Oklahoma!" He is a very athletic man, he usually playing golf, rugby, cricket and even swimming.
My lovely actor is Hugh Jackman
Hugh Jackman was born October 12, 1968, in Sydney (Australia). He was the youngest of five children. After school, Hugh tried to quickly start an independent life, he studyed radio journalism at the University of Technology Sydney, and in spare time played in the theater. Then entered the Western Australian Academy of the Arts, to become a professional actor. When him grandmother died, she left him 3.5 thousand dollars - so much worth studying in the Academy. During his study, he was invited to one of the roles in the popular TV series "Neighbours", but Hugh refused, he didn't wanted to miss a lecture.
After Hugh got the lead role in the TV series "Corelli". He played in the musicals "Beauty and the Beast," "Sunset Boulevard," "Oklahoma!"
He is a very athletic man, he usually playing golf, rugby, cricket and even swimming.
отсюда понабери)