- The process of dividing each expense item of a given year by the same expense item in the base year. It allows assessment of changes in the relative importance of expense items over time and the behavior of expense items as sales change.
- The use of the period-to-period percentage changes identified in common-size statements to identify trends.
- A method of evaluating financial statements by looking at the change in account balances between two accounting periods.
horizontal analysis example – 2006 BPO
“Deal activities in 2006 were dominated by a handful of industries. However, a couple of verticals such as government and healthcare providers are signing BPO contracts at a higher rate,” said Jony Moe, senior research analyst, Services Vertical Views. “This study examines the different types of deals signed as well as the industry-specific initiatives driving these deals.”
Physical Failure Analysis – Member of Technical Staff
We are using V400ACE backside trenching capabilities to do some cross section on bumps. But this time we miss a little bit the exact coordinates…
Courtesy of Pascal Gounet
Instrument used: V400ACE
Horizontal Field Width: Around 52 microns
Vacuum: Around 10-6
Working Distance: 16.5
Detector: ICE SE
Analysis of Samples. Red