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5.12.1+平衡计分卡指标汇总英文

S 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BSC Perspective Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial KPI's and Cascaded Measures Return on Investment (ROI) Return on Net Asset Value (%) Return on Net Assets resulting from new business operations ($) Return on Sales (ROS) Revenue Revenue / Total Assets (%) Revenue from New Applications (%) Revenue from New Customers / Total Revenues (%) Revenue from New Customers, Products, Services (%) Revenue Growth Revenue Mix Revenue Mix (% Value Added Services) Revenue per Employee ($) Revenue resulting from new business operations ($) Sales Growth Sales Growth rate by segment Sales Growth rates for targeted segments: regions, markets, customers Simple price index: net revenue per ton, price per call, price per unit Throughput Unit Costs (per unit output or transaction) Unprofitable Products, Customers (use as indicator of where prices might be changed) (%) Value Added / Employee ($) Value Added / IT Employees ($) Working Capital Ratios (cash to cash cycle)
Example BSC KPI's & Cascaded Measures
S BSC Perspective KPI's and Cascaded Measures
KPMG Consulting, Confidential Type
1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
Asset Utilization Rates Assets ($) Assets / employee ($) Budget Variance Budget Variance: Cost versus Budget Business Mix Cash Flow Cash Flow per Share Catastrophic Losses Channel Mix % (High cost manual channels vs low cost electronic channels) Combined Ratio Community Involvement Community Quality Statements (lists of examples on many fronts) Contribution to Overhead and Profit Corporate Citizenship Cost Cost Ratios Cost Ratios: Administrative Cost per Customer, per Sale, per Transaction, per New Product, etc. Cost Ratios: Administrative Spending as % of Sales Cost Ratios: per gallon, per pound, per transaction, per claim paid, per premium processed Cost Reduction Rates Cost versus Competitors' Cross Selling Days Cost of Sales in Inventory Deposit Service Cost (Change) Deposit Service Cost (per $ of Deposits) Earnings Growth Earnings per Share Environmental Concern: # of Pollution Emissions Violations Environmental Index: (key emissions levels, amount of hazardous waste hauled off, recycling rates) Environmental Results Environmental: % Chemical in the Air Gross Margin Gross Profit (vs potential) Page 1
KPMG Consulting, Confidential Type Lag
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Financial KPIs
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21205822.xls
Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial
KPMG Consulting, Confidential Type Lag Lag Lag
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Lag Lag 2.xls
Financial KPIs
Example BSC KPI's & Cascaded Measures
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Lag 21205822.xls
Financial KPIs
Example BSC KPI's & Cascaded Measures
S 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BSC Perspective Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial Financial KPI's and Cascaded Measures Gross Sales (vs competition) Indirect Expenses (% of sales) Investment (% of sales) Investments in IT ($) Lost business revenues compared to market average (%) Margin Growth Market Share for targeted regions, markets, customers Market Share of targeted customers and accounts Market Value ($) Net Income After Tax Operating Income: Net Operating Income Payback Percentage Unprofitable Customers Price Recovery (ratio of the price of a product to the unit costs of the inputs for that product) Price to Earnings Ratio Productivity Profit before Tax Profit has two components - productivity and price recovery Profit Level Profit Margins Profit: Net After Tax Profit Profitability by product, service, customer (use as indicator of where prices might be changed) Profitability of Customers and Product Lines Profitability: Value Added Profits / Employee ($) Profits / Total Assets (%) Profits resulting from new business operations ($) Public Image R&D (% of sales) Resources shared with other business units (%) Return on Assets (ROA) Return on Capital (ROC) Return on Capital Employed Return on Capital Employed (ROCE) by key asset categories Return on Equity (ROE) Page 2
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