5.12.1+平衡計分卡指標匯總英文

1、Example BSC KPI's & Cascaded MeasuresKPMG Con suit ing, Conden tjalS BSC PerspectiveKPI's and Cascaded MeasuresType1Finan cialAsset Utilizatio n RatesLag1Finan cialAssets ($)1Finan cialAssets / employee ($)1Finan cialBudget Varia nee1Finan cialBudget Varia nee: Cost versus Budget1Finan c

2、ialBusin ess MixLag1Finan cialCash Flow1Finan cialCash Flow per Share1Finan cialCatastrophic LossesLag1Finan cialChannel Mix % (High cost man ual cha nn els vs low cost electro nic cha nn els)Lag1Finan cialComb ined RatioLag1Finan cialCommunity In volveme nt1Finan cialCommu nity Quality Stateme nts

3、(lists of examples on many fron ts)1Finan cialCon tributi on to Overhead and Profit1Finan cialCorporate Citize nship1Finan cialCost1Finan cialCost Ratios1Finan cialCost Ratios: Adm ini strative Cost per Customer, per Sale, per Tran sact ion, per New Product, etc.Lag1Finan cialCost Ratios: Adm ini st

4、rative Spending as % of SalesLag1Finan cialCost Ratios: per gall on, per pound, per tran sact ion, per claim paid, per premium processedLag1Finan cialCost Reduct ion RatesLag1Finan cialCost versus Competitors'Lag1Finan cialCross Selli ngLag1Finan cialDays Cost of Sales in Inven toryLag1Finan cia

5、lDeposit Service Cost (Cha nge)Lag1Finan cialDeposit Service Cost (per $ of Deposits)Lag1Finan cialEarnings Growth1Finan cialEarnings per Share1Finan cialEnvironmental Concern: # of Pollution Emissions Violations1Finan cialEnvironmental Index: (key emissions levels, amount of hazardous waste hauled

6、off, recycling rates)1Finan cialEnvironmen tal Results1Finan cialEnvironmen tal: % Chemical in the Air1Finan cialGross Margin1Finan cialGross Profit (vs pote ntial)LagSBSC PerspectiveKPI's and Cascaded MeasuresType1Finan cialGross Sales (vs competiti on)Lag1Finan cialIn direct Expe nses (% of sa

7、les)Lag1Finan cialIn vestme nt (% of sales)Lag1Finan cialIn vestme nts in IT ($)1Finan cialLost bus in ess revenues compared to market average (%)1Finan cialMargin GrowthLag1Finan cialMarket Share for targeted regi ons, markets, customersLag1Finan cialMarket Share of targeted customers and acco unts

8、Lag1Finan cialMarket Value ($)1Finan cialNet In come After Tax1Finan cialOperati ng In come: Net Operati ng In come1Finan cialPaybackLag1Finan cialPerce ntage Un profitable CustomersLag1Finan cialPrice Recovery (ratio of the price of a product to the unit costs of the in puts for that product)1Finan

9、 cialPrice to Earnings Ratio1Finan cialProductivityLag1Finan cialProfit before Tax1Finan cialProfit has two comp onents - productivity and price recovery1Finan cialProfit Level1Finan cialProfit Margi ns1Finan cialProfit: Net After Tax Profit1Finan cialProfitability by product, service, customer (use

10、 as in dicator of where prices might be cha nged)Lag1Finan cialProfitability of Customers and Product LinesLag1Finan cialProfitability: Value Added1Finan cialProfits / Employee ($)1Finan cialProfits / Total Assets (%)1Finan cialProfits result ing from new bus in ess operati ons ($)1Finan cialPublic

11、Image1Finan cialR&D (% of sales)Lag1Finan cialResources shared with other bus in ess un its (%)Lag1Finan cialRetur n on Assets (ROA)1Finan cialRetur n on Capital (ROC)1Finan cialRetur n on Capital Employed1Finan cialRetur n on Capital Employed (ROCE) by key asset categoriesLag1Finan cialReturn o

12、n Equity (ROE)LagSBSC PerspectiveKPI's and Cascaded MeasuresType1Finan cialReturn on Investment (ROI)Lag1Finan cialReturn on Net Asset Value (%)1Finan cialRetur n on Net Assets result ing from new bus in ess operati ons ($)1Finan cialReturn on Sales (ROS)1Finan cialRevenue1Finan cialReve nue / T

13、otal Assets (%)1Finan cialReve nue from New Applicati ons (%)Lag1Finan cialReve nue from New Customers / Total Revenues (%)1Finan cialReve nue from New Customers, Products, Services (%)Lag1Finan cialReve nue GrowthLag1Finan cialReve nue MixLead1Finan cialReve nue Mix (% Value Added Services)Lead1Fin

14、an cialReve nue per Employee ($)Lag1Finan cialReve nue result ing from new bus in ess operati ons ($)1Finan cialSales GrowthLag1Finan cialSales Growth rate by segme ntLag1Finan cialSales Growth rates for targeted segme nts: regi ons, markets, customersLag1Finan cialSimple price index: net revenue per ton, price per call, price per unitLag1Finan cialThroughputLag1Finan cialUnit Costs (per un it output or tran sacti on)Lag1Finan cialUn profitable Products, Customers