5.3 Planned balance sheet / annual financial statement
5.3.3 Key Performance Indicators
In the annual report and also in the business plan,key figures are an important instrument for controlling and managing the company. The compilation and determination of key figures must be carried out on a company-specific basis. It must be decided which key figures are important internally and which could be used for company comparisons.
|
Key figures of profitability |
|
Return on sales: profit measured against turnover |
|
Return on total capital: profit measured against total capital |
|
Return on equity: profit measured against equity |
|
|
|
Key liquidity figures |
|
Liquidity 1st degree: Liquid short-term funds |
|
Liquidity 2nd degree: Liquid medium-term funds |
|
Liquidity 3rd degree: Liquid long-term funds |
|
|
|
Key figures of the financial structure |
|
Equity ratio: Equity measured against total capital |
|
|
|
Productivity key figures |
|
Trade margin: surplus measured against the sales price |
|
Material intensity: Share of material in the total costs of a product |
|
Cost of materials ratio: Measure of the cost of materials |
|
Personnel intensity: Share of personnel costs in total costs |
|
Personnel expense ratio: Measure of personnel expense |
|
|
|
Key figures of economic efficiency |
|
Economic efficiency: Effort used measured against yield - per unit of measurement |
|
Productivity: measured by different units |
|
Profit centre: Profitability and productivity per economically independent business unit |
|
Capacity utilisation: employment level measured by utilisation, machine utilisation measured by maximum and minimum production |