Dropthrough

 0    26 tarjetas    rarry_o2
descargar mp3 imprimir jugar test de práctica
 
término definición
Dropthrough
empezar lección
This is the increase in EBITDA divided by the increase in revenue
Your EBITDA increased by 10M and Revenue increased by 20M. What it the dropthrough
empezar lección
10/20 = 0.5 = 50%
Services vs Pass-Through
empezar lección
Services - people related business, pass-through=cash costs rebid to the client at cost
Is EBITDA comming from sevices or pass through?
empezar lección
Services
What are the two ways to calculate Dropthrough?
empezar lección
Including Pass-Through or excluding them
Why Pass-Through is not good for EBITDA?
empezar lección
Typically Pass-Through is low margin so dilutes EBITDA %
Inorganic Growth
empezar lección
Is the total growth including acquisitions
Organic growth
empezar lección
Is the underlying growth excluding acquisitions
How is incremental revenue from the acquisition reported?
empezar lección
During the first 12 months, incremental revenue to the same pre-acquisition period of the acquisition is treated as organic
What do you need to have for recognizing revenue or for invoicing
empezar lección
Contract with the client. Evidence of arrangement.
DSO acronym
empezar lección
Days Sales Outstanding
What DSO is?
empezar lección
Measure of how efficient we are between doing the work for the client and collecting the money.
IQVIA standard for number of days between invoice and collecting money
empezar lección
30 days
Standard Payment Days for Vendors
empezar lección
90 days
Cash receit vs cash payement in days
empezar lección
Receipt = 30 days, Payment = 90 days
For services standard invoicing is at least [blank] on signature
empezar lección
50%
Can invoice be accepted before services are received?
empezar lección
No. First service then invoice acceptance
To whom 90 days payment terms apply?
empezar lección
All suppliers with an annual value more than $10000 USD
Fee Revenue
empezar lección
revenue for providing a good or service or data
Pass-through Revenue
empezar lección
cash costs incurred by IQVIA and re-charged to the client
Barter revenue
empezar lección
revenue generated by transferring equal value services with a client (e.g. exchange of data)
Software/ Licence Revenue
empezar lección
revenue associated with the provision of software/licences
Booking
empezar lección
When two parties sign an agreement
How is Revenue reported
empezar lección
Usually when delivery is made. For larger projects proportional to the work we have done.
When is Revenue reported
empezar lección
In the period in which they are earned
EAC
empezar lección
Estimate at completion - if we have done 50% of the work, we can recognize 50% of the contracted revenue

Debes iniciar sesión para poder comentar.