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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
Employee productivity: turnover per employee, costs per employee, etc.

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

 


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