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Assignment代寫:大宗商品價格下跌的影響分析

從2013年到2015年,由於大宗商品價格大幅下跌,裏約熱內盧Tinto的業績有所下滑。由於管理業績和生產力強勁,這筆基本收入仍然是45億美元。隨著時間的推移,基礎收益逐漸減少,但由於對資產的巨額投資,如T iron project等新項目的啟動,以及澳大利亞的能源資源,凈利潤為負。雖然規模較小,但公司創造了世界級的資產。盡管虧損巨大,但該公司仍保持著較高的利潤率和現金流。


Assignment代寫 :大宗商品價格下跌的影響分析

2013年至2015年,公司業績沒有受到這些強勁下滑的影響。盡管出現了這樣的虧損,但裏約熱內盧力拓仍向股東派發了12%的全年股息。公司給員工10%以上的獎金作為報酬。由於大宗商品價格下跌,基礎收入和凈利潤較低,預期業績良好。根據AASB的說法,潛在收益和凈利潤的損失對未來的運營有不利的影響,因為無法獲得現金。潛在收益的優勢在於,公司仍然有現金,可以通過減少所有者或股東的股息在未來發生任何問題時使用。凈利潤是關鍵的業績指標,更多的凈利潤意味著公司未來的增長和投資會更好。

Assignment代寫 :大宗商品價格下跌的影響分析

Rio Tinto’s performance went down from 2013 to 2015 because of a significant reduction in its commodity prices. This underlying income was still US $4.5 Billion because of management’s strong performance and productivity. The underlying income reduced over time, but net profit went into negative because of the huge investment in assets, starting of new projects like T iron project, and energy resources of Australia. Though there was huge less but company created world class assets. Despite all the big loss, the company maintained to generate superior margins and cash.

Assignment代寫 :大宗商品價格下跌的影響分析

During 2013 to 2015, the company’s performance did not affect with these strong fall. In spite of such loss, Rio Tinto delivered 12% increase in full year dividend to its shareholders. The company provided more than 10% as bonus to its employees as remuneration. The expected performance was great as the underlying income and net profit was low because of falling prices of the commodity. According to AASB the loss in underlying income and net profit has its disadvantages for running the operations for future because of non-availability of the cash. The advantage of underlying income is that there is still cash in the company which can be used in future in case of any issues by reducing the owner’s or shareholder’s dividends. The net profit is the key performance indicator as more net profit means the company’s future growth and investments will be better.