Evaluating Operating Performance and Effectiveness Information is provided below for Coca Cola Company and PepsiCo, Inc. for 2001 and 2000.

Coca Cola

PepsiCo

(In millions)

2001

2000

2001

2000

Net sales

$20,092

$19,889

$26,935

$25,479

Cost of sales

6,044

6,204

10,754

10,226

Net income

3,969

2,177

2,662

2,543

Total assets

22,417

20,834

21,695

20,757

Accounts receivable, net

1,882

1,757

2,142

2,129

Inventories

1,055

1,066

1,310

1,192

Cash from operations

4,110

3,585

4,201

4,440

Required

A. Prepare a schedule showing the values of three turnover ratios for each company for the two years shown.

B. Discuss the effectiveness of Coca Cola and PepsiCo using the results of these turnover ratios.

C. Using this information, discuss the cash operating performance of Coca Cola and PepsiCo.