<![CDATA[
<div>
<p style="text-align: left;"><br></p><p style="text-align: left;"><br></p><p style="text-align: left;"><span style="font-size: 12pt;"><strong><span style="color: rgb(9, 0, 255); font-family: Dotum,돋움,sans-serif; background-color: rgb(171, 242, 0);">3. 고정자산회전율</span></strong></span><br></p><p style="text-align: left;"><br></p><p style="text-align: left;"><br></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">고정자산은 비유동자산에 해당하는 자산으로써</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">기업의 영업활동을 위해 장기간 보유하고 있는</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">자산이다. </span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">즉, </span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;"> 1년이상 보유하는 자산이라고 보</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">면 될 것이다.</span></p><p style="text-align: left; line-height: 2;"><br></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">따라서 고정자산회전율은 매출에 높은 기여를 </span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">하는 자산인 고정자산이 기업의</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;"> 수익을 얻기 </span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">위</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">해 얼마나 효율적으로 잘 이용되고 있는지를 평</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">가하는 지표라고 보면 될 것이다.</span></p><p style="text-align: left; line-height: 2;"><br></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">고정</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">자산에 대한 자세한 사항은 아래를 참조하</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">면 될 것이다.</span></p><p style="text-align: left; line-height: 2;"><br></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">참조 : </span></p><p style="text-align: left; line-height: 2;"><span style="font-family: Dotum,돋움,sans-serif;"> </span><a href="http://cafe.daum.net/stockpapa/1wTi/11006"><span style="color: rgb(9, 0, 255); font-family: Dotum,돋움,sans-serif;">http://cafe.daum.net/stockpapa/1wTi/11006</span></a></p><p style="text-align: left; line-height: 2;"></p><p style="text-align: left; line-height: 2;"><span style="font-family: Dotum,돋움,sans-serif;"><br></span></p><p style="text-align: left; line-height: 2;"><span style="font-family: Dotum,돋움,sans-serif;">이에 대한 산식은 다음과 같다.</span></p><p style="text-align: left;"><br></p><p style="text-align: center;"></p><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><table width="311" style="width: 233pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="127" style="width: 95pt; mso-width-source: userset; mso-width-alt: 4064;"><colgroup><col width="113" style="width: 85pt; mso-width-source: userset; mso-width-alt: 3616;"><colgroup><col width="71" style="width: 53pt; mso-width-source: userset; mso-width-alt: 2272;"><tbody><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td width="127" height="50" style="border: 0px black; border-image: none; width: 95pt; height: 37.5pt; background-color: transparent;" rowspan="2"><p><strong><font face="돋움"><font color="#000000"><br></font></font></strong></p><p style="text-align: center;"><strong><font face="돋움"><font color="#000000">고정자산회전율
=<span style="mso-spacerun: yes;"> </span></font></font></strong></p></td><td width="113" style="border-width: 0px 0px 1pt; border-style: none none solid; border-color: red red windowtext; width: 106px; background-color: transparent;"><p><strong><font color="#ff0000" face="돋움"><br></font></strong></p><p style="text-align: center;"><strong><font color="#ff0000" face="돋움">매출액</font></strong></p></td><td width="71" style="border: 0px black; border-image: none; width: 78px; text-align: center; background-color: transparent;" rowspan="2"><p><strong><font color="#000000" face="돋움"><br></font></strong></p><p style="text-align: left;"><strong><font color="#000000" face="돋움"> </font></strong></p></td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border: 0px rgb(68, 114, 196); border-image: none; width: 106px; height: 18.75pt; text-align: center; background-color: transparent;"><strong><font color="#4472c4" face="돋움">연평균고정자산</font></strong></td></tr></tbody></table><p style="text-align: left;"><br></p><p style="text-align: left;"><br></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">상기 산식을 보면 고정자산 규모에 비해 </span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">매출액</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">이 </span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">높을수록 자산의 효율성이 높게 나타나는 것을 </span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">가</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">늠할 수 있다. 즉, 고정자산을 더 효율적으로 잘 </span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">사</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">용하고 있다는 의미이기도 하다.</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">다만 향후 경기침체를 예상하여 설비투자를 축소</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">하</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">거나 구조조정을 통해 사업부 및 고정자산을 </span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">매각처</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">분하</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">는 경우 </span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">고정자산회전율은 높게 나올 수</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">도 있다</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">는 것이다.</span></p><p style="text-align: left; line-height: 2;"><br></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">반대로 낮다는 것은 효율성이 그만큼 떨어진다는 </span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">것</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">을 의미하기도 하지만 향후 경기전망이 좋아질 </span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">것이</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">라는 기대감에 설비투자를 확대한다면 이 또한 </span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">비율</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">이</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;"> 낮아질 수 있다.(분모가 커짐)</span></p><p style="text-align: left; line-height: 2;"><br></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">따라서 고정자산회전율에 대한 평가에 있어서 다른</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">변수가 있는지 확인후 설비자산 규모의 적정여부와</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">효율적 이용정도를 판단하는 것이 좀더 나은 판단</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">을 </span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">내리는데 도움</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">이 될 것이다.</span></p><p style="text-align: left; line-height: 2;"><br></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">참고적으로 고정자산 투자금액이 매출액으로 실현</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">되는데 걸리는 시간을 측정하는 지표인 </span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">고정자산회</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">전</span><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">일수(기간)를 활용하면 조금이나마 도움이 될 것</span></p><p style="text-align: left; line-height: 2;"><span style="color: rgb(0, 0, 0); font-family: Dotum,돋움,sans-serif;">이다.</span></p><p style="text-align: left;"><br></p><p style="text-align: left;"><br></p><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><font color="#000000" face="굴림" size="3">
</font><table width="289" style="width: 289px; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="142" style="width: 107pt; mso-width-source: userset; mso-width-alt: 4544;"><colgroup><col width="71" style="width: 53pt; mso-width-source: userset; mso-width-alt: 2272;"><colgroup><col width="133" style="width: 100pt; mso-width-source: userset; mso-width-alt: 4256;"><tbody><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td width="142" height="50" style="border: 0px black; border-image: none; width: 117px; height: 37.5pt; background-color: transparent;" rowspan="2"><p><strong><font face="돋움"><font color="#000000">고정</font></font></strong></p><p><strong><font face="돋움"><font color="#000000">자산</font></font></strong><strong><font face="돋움"><font color="#000000">회전일수
=<span style="mso-spacerun: yes;"> </span></font></font></strong></p></td><td width="71" style="border: 0px black; border-image: none; width: 58px; text-align: left; background-color: transparent;" rowspan="2"><p><strong><font color="#000000" face="돋움"><br></font></strong></p><p><strong><font color="#000000" face="돋움">365 *</font></strong></p></td><td width="133" style="border-width: 0px 0px 1pt; border-style: none none solid; border-color: rgb(68, 114, 196) rgb(68, 114, 196) windowtext; width: 139px; text-align: center; background-color: transparent;"><p><strong><font color="#4472c4" face="돋움"><br></font></strong></p><p><strong><font color="#4472c4" face="돋움">고정자산</font></strong></p></td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border: 0px red; border-image: none; width: 139px; height: 18.75pt; text-align: center; background-color: transparent;"><strong><font color="#ff0000" face="돋움">매출액</font></strong></td></tr></tbody></table><p style="text-align: left;"><br></p><p style="text-align: left;"><br></p><p style="text-align: left;"><img src="https://t1.daumcdn.net/cfile/cafe/24519D3B5919A3703E" class="txc-image" width="295" height="290" style="width: 295px; height: 290px; clear: none; float: none;" border="0" vspace="1" hspace="1" exif="{}" data-filename="고정자산.png" actualwidth="329" id="A_24519D3B5919A3703EB9D0"/></p><p style="text-align: left;"><br></p><p style="text-align: left;"><a class="tx-link" href="https://www.youtube.com/user/www2788cokr" target="_blank"><img width="294" class="txc-image" id="A_27798439588709C640FC74" style="clear: none; float: none;" src="https://t1.daumcdn.net/cfile/cafe/27798439588709C640" border="0" vspace="1" hspace="1" exif="{}" data-filename="돈-걱정없는-노후를-위하여.jpg" actualwidth="294" id="A_27798439588709C640FC74"/></a><br></p></div><p><br></p>
<!-- -->
]]>
카페 게시글
[기법] 기본적,기술적
[기본적 분석] 22. 활동성 지표(3)-고정자산회전율
리더맨
추천 1
조회 159
17.05.15 21:49
댓글 3
다음검색
첫댓글 감사합니다.
Thank you.
고정자산회전율에 대한 접근은 다른 변수가 있는지 확인 후 설비자산규모의 적정여부와 효율적 이용정도를 파악하는 것이 중요하다.