ADVENTIS Exam with Update

ADVENTIS Exam with
Board of Directors - ✔✔Hold management accountable and make board-level decisions about corporate
strategy.
Company Management - ✔✔Measure performance and make strategic, operating and financial
decisions
Creditors - ✔✔Measure creditworthiness, liquidity and bankruptcy
Investors - ✔✔Make decisions on buying or selling equity investments
Acquirers - ✔✔Determine valuation and make investment decisions
Regulators - ✔✔Determine whether the company is opertating according to regulations and the law
Revenue (or Sales) - ✔✔The amount charged for the delivery of goods or services
Cost of Sales or Goods Sold - ✔✔The direct cost of producing revenue (like raw materials, direct wages)
Gross Profit - ✔✔Revenue (less) cost of sales;
indicates how efficiently labor and supplies are used in the production process
Operating Expenses - ✔✔All other expenses required to run the business (management salaries,
marketing, travel)
Operating Income (or EBIT) - ✔✔Revenue (less) [COGS (plus) Operating Expenses];
indicates a company's earning power from ongoing operations
Non-Operating Expenses - ✔✔Expenses or income not related to the regular business of the company
(interest expense, restructuing expenses, etc)