Indicator |
Formula and Notation |
Explanation |
Profitability (margin) |
|
– selling price
– purchase price |
Determines the actual profit per unit of goods |
Markup coefficient (in %) |
|
– markup in absolute terms |
Set to cover the production costs |
Coefficient of the number of purchases |
|
– the number of purchases for the current year
– the number of purchases for the base year |
Expresses compliance with the sales plan |
Net profit ratio |
|
R – revenueСS – cost of salesBE – business expensesOE, OI – other expenses and incomeIT – income tax |
Reflects how effective the plan is |
Product turnover ratio |
|
– the average value of stocks, which is found as
, where
– stock at the beginning of the period, and
– stock at the end of the period |
Describes how efficiently the stocks are sold |
Financing ratio |
|
– the amount of equity capital
– the amount of borrowed capital |
Rate: 0,7 < x < 1,5. Indicates the danger of insolvency |
Absolute liquidity ratio |
|
CA – cash assetsSFA – short-term financial attachmentsCL – current liabilities |
Rate:х > 0,2–0,5. Shows how much of the debt can be paid off in the near future |
Coefficient of the number of bank guarantees |
|
– the number of bank guarantees
– the total number of collaterals |
Establishes the firm’s need for additional funds |
The turnover ratio of fund |
|
– the average annual value of short-term assets |
Displays the efficiency of current assets management |
Sales volume factor |
|
– fixed costs
– profit before taxes
– the purchase price of a product unit
– variable costs per unit of production |
Determines what is the volume of sales of products and how effective such a volume is in terms of increasing the company's profits |
Claims coefficient |
|
– the number of received claims
– the number of all transactions |
Shows the effectiveness of the after-sales service |
Coefficient of the number of won litigations |
|
– the number of won litigations
– the total number of litigations |
Expresses the accuracy of the work of all departments of the company |
Coefficient of the number of delays in delivery times |
|
– the number of contracts with overdue delivery times
– total number of contracts |
Describes the effectiveness of logistics solutions |