The asset management describes the ability of converting materials into cash which could affect the cash flow of the money if the turnover in days is too high. In this case, WIP turnover in days has the lowest rate which shows that it has the best ability to change them into cash. Total asset turnover in days has the highest rate with shows that it has the worst ability to change them into cash which shows that the company doesn’t use enough assets to make benefits to the company enough. However, the total asset turnover is getting better in the following year comparing to the year 2005. In my opinion, the finished goods turnover in days is too high which could affect the sales amount of the company. Comparing to the number of days, in the year 2009, the amount of fixed assets turnover tells me that the company uses only a little amount of asset to make benefits to the company which could affect the company’s performance.