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7 - Key Performance Indicators · Customer Service Agent's full-time employees (FTEs) as percentage...
Transcript of 7 - Key Performance Indicators · Customer Service Agent's full-time employees (FTEs) as percentage...
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TableofContents
WhatareKeyPerformanceIndicators?..............................................................2
KPIsbyDiscipline.................................................................................................3
HumanResources............................................................................................3
Financial...........................................................................................................4
CustomerService.............................................................................................7
Marketing.........................................................................................................8
Sales.................................................................................................................9
InformationTechnology.................................................................................10
KPIsbySector....................................................................................................12
AccommodationandFood.............................................................................12
Construction...................................................................................................14
Education.......................................................................................................15
FinanceandInsurance...................................................................................18
HealthcareandSocialServices.......................................................................22
Manufacturing................................................................................................26
ProfessionalServices......................................................................................28
Retail..............................................................................................................30
TransportationandWarehousing..................................................................34
Utilities...........................................................................................................35
WholesaleTrade............................................................................................37
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WhatareKeyPerformanceIndicators?AKeyPerformanceIndicatororKPIisatermusedinindustrytodescribeawayinwhichwemightmeasureperformance.OrganisationscommonlyuseKPIstoevaluatesuccessinaparticularactivityinwhichitisengaged.Sometimesthe‘success’isdefinedintermsofmakingprogresstowardsastrategicinitiativeorgoalandatothertimestherepeatedachievementofanoperationalgoal.ThethingthatmakesaKPIspecialordifferenttoasimplemeasureormetricisthatitis‘key’tothesuccessoftheactivity.Thisinevitablyleadstotheconclusionthat‘Key’PerformanceIndicatorsareimportantandfew.Howfewdependsonmanythingsincludingthetypeofbusiness,thenatureoftheactivityandthelevelofcontrolrequired.
However,whereasalargeorganisationmayquitereasonablyhavehundredsofmeasuresinplaceitshouldonlyhavetensofKPIs.Inmanyquarters,thereisaviewthatthefewertheKPIsthebetterbutthereisabalancehere.ToofewKPIsleadtoameasurementattoohighalevelandthereforeaninabilitytoinfluencetheactivityandresultantgoal.Forexample,whereasaKPIof‘IncreasedProfitability’islaudable,withoutasetofclearlydefinedinitiativesandfurtherKPIsatappropriatelevelsitissimplyandafter-the-eventmeasure.
ItisthereforeimportanttoselectKPIscarefullyandhavetherightmixof‘lead’measuresi.e.thosethingsthatcanbemeasuredbeforetheeventandarebelievedtoinfluencetheevent,and‘lag’measuresi.e.thosethingsthatprovetheeventhasoccurred.AverycommonmethodusedtocompiletherightsetofKPIsistoapplyamanagementframeworksuchastheBalancedScorecard.
HavingsaidthattheKPIapproachshouldlookatafewimportantmeasures,thelistofmeasuresavailableinanygivendisciplineorindustryishuge.ThereareanumberofcommonlyusedKPIs,thefollowingsectionsofthisdocumentprovidestartersetsinvariousareas.
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KPIsbyDisciplineHumanResourcesActualversusbudgetedcostofhireAnnualizedvoluntaryemployeeturnoverrateAnnualizedvoluntaryturnoverrateAverageheadcountofemployeeseachhumanresources(HR)employeeworkingiscaringforAverageinterviewingcostsAveragelengthofplacementinmonthsforthemanagerAveragelengthofserviceofallcurrentemployeesAveragelengthofserviceofallemployeeswhohaveseparatedAveragemonth’splacementAveragenumberoftraininghoursperemployeeAveragenumberofvacationdaysperemployeeAverageperformancescoresofdepartingemployeesAverageretirementageAveragesalaryAveragesalaryforallemployeesreportingtotheselectedmanagerAveragesourcingcostperhireAveragetimeemployeesareinsamejob/functionAveragetimetocompetenceAveragetimetoupdateemployeerecordsAveragetrainingcostsperemployeeCompensationcostasapercentageofrevenueContingentworkersEmployeesatisfactionwithtrainingEndplacementsFemaletomaleratioFull-timeemployees(FTEs)perhumanresources(HR)departmentFTEHeadcountofcontingentworkersforthemanagerHRaverageyearsofservice(incumbents)HRaverageyearsofservice(terminations)HRdepartmentcostperFTEHRheadcount:ActualHRheadcount:Available
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HRtoemployeestaffratioJobvacanciesasapercentageofallpositionsNewhirequalityTimetofillHiringmanagersatisfactionCostperhireStaffingefficiencyInternal,external,andtotalheadcountrecruitingcostsandratiosNumberofendplacementsmadeinthereportingperiodforthemanagerPart-timeemployeesasapercentageoftotalemployeesPercentageofemployeesreceivingregularperformancereviewsPercentageofemployeesthatarenearoratmaxfortheirvacationbalancesPercentageofHRbudgetspentontrainingPercentageofnewhireretentionRatioofinternalversusexternaltrainingRatioofstandardlevelwagetolocalminimumwageReturnoninvestment(ROI)oftrainingTotalovertimehoursasapercentageofallworkhoursTrainingpenetrationrate(percentageofemployeescompletingacoursecomparedtoallFTEs)Workforcestability
FinancialAccountingcostsAccountspayableturnoverAccountsreceivablecollectionperiodAccountsreceivableturnoverActualexpensesAmountdue(percustomer)AveragecustomerreceivableAveragemonetaryvalueofinvoicesoutstandingAveragemonetaryvalueofoverdueinvoicesAveragenumberoftrackbacksperpostBudgetvarianceforeachkeymetricBudgetedexpenses
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CapitalexpendituresCashconversioncycle(CCC)Cashflowreturnoninvestments(CFROI)Costofgoodssold(COGS)CashdividendspaidCostperpayslipissuedCreditordaysCurrentreceivablesCumulativeannualgrowthrate(CAGR)CycletimeforexpensereimbursementsCycletimetoprocesspayrollCycletimetoresolveaninvoiceerrorCycletimetoresolvepayrollerrorsDayspayableDebtordaysDirectcostDiscountedcashflowEarningsbeforeinterestandtaxes(EBIT)Earningsbeforeinterest,taxes,depreciation(EBITDA)Economicvalueadded(EVA)EmployeeavailabletimeEmployeescheduledtimeEmployeeworkcentreloadingEnterprisevalue/takeovervalueExpenseaccountcredittransactionsExpenseaccountdebittransactionsExpenseaccounttransactionsFixedcostsGrossprofitGrossprofitmarginIndirectcostsInventoryturnoverInventoryvalueInvoiceprocessingcostsInternalrateofreturn(IRR)
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MarketsharegaincomparisonpercentageNetchangeincashNetincomeNetpresentvalue(NPV)NumberofinvoicesoutstandingNumberofunappliedreceiptsNumberofpast-dueloansOpenreceivablesOpenreceivablesamount(percustomer)OperatingleveragePast-duereceivablesPayablesturnoverPaymenterrorsasapercentageoftotalpayrolldisbursementPercentageaccuracyoffinancialreportsPercentageofbaddebtsagainstinvoicedrevenuePercentageofelectronicinvoicesPercentageindispute(percustomer)PercentageofinvoicesbeingqueriedPercentageofinvoicesrequiringspecialpaymentPercentageoflow-valueinvoicesPercentageofopenreceivables(percustomer)PercentageofpayableinvoiceswithoutpurchaseorderPercentageofservicerequestspostedviaweb(self-help)PerfectordermeasureQuickratioReceivablesReceivablesturnoverReturnoncapitalemployed(ROCE)SalesgrowthSharepriceSystemscostofpayrollprocessasapercentageoftotalpayrollcostTotalpayablesTotalenergyusedperunitofproductionTotalreceivablesTotalsales
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UnappliedreceiptsVariablecostsWeighteddaysdelinquentsalesoutstandingWeighteddaysdelinquentsalesoutstanding(percustomer)WeightedtermsoutstandingWeightedtermsoutstanding(percustomer)
CustomerServiceAgent'sfull-timeemployees(FTEs)aspercentageoftotalcallcenterFTEsAnsweringpercentage(numberofsalescallsanswered/totalnumberofsalescallsoffered)Averageafter-callworktimeAveragenumberofcalls/servicerequestperhandlerAveragequeuetimeofincomingphonecallsCostperminuteofhandletimeCostsofoperatingcallcentre/servicedeskE-mailbacklogFieldservicetechnicianutilizationHitrate(productssoldcomparedtototalreceivedsalescalls)InboundabandonrateInboundagentdialledcallsInboundavailabilityrateInboundaveragetalktimeInboundaveragewraptimeInboundcallcentreleadscreatedInboundcallcentreopportunitiescreatedInboundcallshandledInboundcallshandledperagenthourInboundservicelevelNumberofcomplaintsPercentageofcustomerservicerequestsansweredingiventimeframePercentageofcallstransferredTotalcallingtimeperday/week/month
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MarketingAdclick-throughratio(CTR)AverageresponseratesofcampaignsBrandawarenesspercentageBrandconsiderationBrandcredibilityBrandstrengthColumninchesofmediacoverageConsumerawarenessContactrate(numbercontactseffectivelycontacted/numberofcontactsinthetargetlist)CostperconvertedleadCostperleadCostpermile(CPM)DeliveryofmaterialsEffectivereachGrossratingpoint(GRP)GrowthsustainabilityrateofbrandLeadsgeneratedMarketingbudgetawareness-demandratioMarketingbudgetratio(MER)NumberofarticleplacementsintrademagazinesNumberofclientvisitsNumberofproductfocusgroupsconductedNumberofcustomersatisfactionsurveysadministeredNumberofplacementsintrademagazinesNumberoftradeshowsattended/participatedinPercentageofcustomerswillingtopromoteyourproduct/serviceQscore(awaytomeasurethefamiliarityandappealofabrand,etc.)ResponserateReturnoninvestment(ROI)ofbrandReturnonmarketinginvestment(ROMI)RevenuegenerationcapabilitiesofbrandStayinginbudgetTargetratingpoint
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TotalcostofcustomeracquisitionTransactionvalueofbrandWebsiteclick-throughWebsitehitsWebsiteleadsgenerated
SalesActualcallsActualsalesvalueversusinitialbidAgeofsalesforecastAverageadministrativetimepersalespersonAveragedealsizeAveragenumberofactivities(calls,meetings,etc.)tocloseadealAveragepricediscountperproductAveragepricediscountpersalespersonAveragerevenueperproductCallquotaClosedsalesClosingratioCustomeracquisitionscostsasapercentageofsalesvalueCustomerchurnratioCustomerloyaltyCustomerpurchasefrequencyCustomersatisfactionFrequencyofsalestransactionsGrossmarginperproductGrossmarginpersalespersonNewsalespersonramp-uptimeNumberofcertifiedpartnersNumberofdealsperpartnerNumberofsalesordersbyFTENumberofsalespeoplemeetingtheirquotaNumberofunitssoldperday/week/month/quarter/yearPartnerchurnratioPartnerprofitmargin
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PercentageofconvertedopportunitiesPercentageofonlinesalesrevenuePercentageofsalesduetolaunchedproduct/servicesPercentageofsalesrepresentativestoachievequotaPercentageofsalesrevenueviapartnerchannelPipelinebysalesstageQualifiedleadsQualifiedopportunitiesRevenuepersalespersonSalescapacitySalescycletimeSalesperdepartmentSalespersonturnoverSalesquotaTimeutilizationUn-weightedsumofdealsizeinsalespipelineValueofsaleslostWin/lossratiopercentage
InformationTechnologyAccountcreatesuccessAccountterminationsuccessActivedirectoryperformanceindexAlert-to-ticketratioAveragedatacentreavailabilityCallcentrePBXavailabilityCampusPBXavailabilityCustomerconnectioneffectivenessDatacentrecapacityconsumedE-mailclientavailabilityExchangeserveravailabilityIncidentsfromchangeInternetproxyperformanceNetworkavailability:HighavailabilitysitesNetworkavailability:Standardsites
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NetworkmanageabilityindexNoproblemfound/duplicateticketsPercentageofbranchofficebackupsuccessPercentageofcircuitsexceedingtargetutilizationPercentageofITmanagedserverspatchedatdeadlinePercentageofproductionserversmeetingsoftwareconfigurationstandardsPercentageofsecurityupdaterestartswithinmaintenancewindowPercentagesuccessfulremoteaccessserver(RAS)connectionsPhoneanswerservicelevelPriority1andpriority2networkincidentsmeetingSLAProductadoptionstatusandcomplianceRestoresuccessrateServergrowthrateServermanageabilityindexServicedeskclientsatisfaction:PercentagedissatisfiedServicedesktier1resolutionrateServicedesktimetoescalateServicedesktimetoresolveStorageutilityserviceavailabilityStorageutilityutilizationVirtualmachineprovisioningintervalVirtualserverutilityavailabilityWebserveravailability
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KPIsbySectorAccommodationandFoodGeneralAveragerevenueperguestAveragerevenuepertableComplaintsperheadComplaintsperorderLabourcostperguestLabourcostpertableMinutespertableturnProfitpertable
BarandCellarManagementAverageprofitpercentageonsalesCarryingcostofstockGrossprofitonsalesSalesandstocktakingdiscrepanciesSalesperheadStockturnoverStockvalue
FrontofHouseandRestaurantManagementCustomersatisfactionFrontofhouselabourhoursFood,dessert,andbeveragesalesperheadFrontofhouselabourpercentageLinencostsNumberofcustomersRevenueperavailableseathour(RevPASH)SeatingefficiencyStrikerate:NumberofdinersovernumberofoccupyingguestsTotalsalesperhead:Totalsalesdividedbythenumberofcustomers.
KitchenManagementFoodcostpercentage:FoodcostoverfoodsalesFoodcostsperheadKitchenlabourpercentage:KitchenlabourcostoverfoodsalesKitchenlabourhours:OversalesKitchenlinencostsPercentageofsalespersellingitemsStockvalue
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Totalfoodcosts
ManagementofFinanceandAdministrationCashpositionatbankAdministrationlabourcostsComputerandtechnologyefficiency(percentageofdowntime,POSaccuracy,staffequipmentliteracyrate)TaxesowedReturnoninvestmentSalesandcosts:ActualversusbudgetasapercentageStocktakingdiscrepanciesperdepartmentTotal(shortterm)accountsdueTotalaccountspayable
SalesandMarketingplusFunctionManagementBookingforecast:Futurexweeks/months,specialholidaysNumberoffunctioninquiries,percentageofcampaigncostagainstfunctionsMarketingandadvertisingcostsandcostperresponseasratioNumberofcustomersPressmentionsCampaignresponserateSalesinquiryconversionrate:ThenumberofinquiriesthatturnintoactualsalesSalesperhead(acrossallareas)Repeatvisits,especiallybytop100or200customers
StaffingAveragehourlypayAveragelengthofemploymentProfit/mark-uponfunctionlabourcharge-out(caterers)Labourturnover(numberofnewstaffinanyoneweekormonth)Sickdaystaken(asapercentageoftotalavailableworkingdays)TotallabourcostpercentageTotallabourhourspereachsectionWagecostpercentage:Wagecostsasapercentageofsales
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ConstructionNumberofaccidentsNumberofaccidentspersupplierActualworkingdaysversusavailableworkingdaysCashbalance:ActualversusbaselineChangeorders:ClientsChangeorders:ProjectmanagerClientsatisfaction:Client-specifiedcriteriaClientsatisfactionproduct:StandardcriteriaClientsatisfactionservice:StandardcriteriaCostforconstructionCostpredictability:ConstructionCostpredictability:Construction(clientchangeorders)Costpredictability;Construction(projectleaderchangeorders)Costpredictability:DesignCostpredictability:DesignandconstructioncosttorectifydefectsCustomersatisfactionlevelDaytodayprojectcompletionratio:ActualversusbaselineFatalitiesInterestcover(company)labourcost:ActualversusbaselinelabourcostoverprojecttimelineLiabilityratio(overasset)oncurrentversuscompletioncomparisonNumberofdefectsOutstandingmoney(project)PercentageofequipmentdowntimePercentageoflabourdowntimePercentageofbacklogsoverprojecttimelinePercentageofunapprovedchangeordersProductivity(company)Profitmargin:ActualversusbaselineprofitmarginoverprojecttimelineProfitpredictability(project)Profitability(company)QualityissuesatavailableforuseQualityissuesatendofdefectrectificationperiod
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Ratioofvalueadded(company)Repeatbusiness(company)Reportableaccidents(includingfatalities)Reportableaccidents(non-fatal)Returnoncapitalemployed(company)Returnoninvestment(client)Returnonvalueadded(company)TimeforconstructionTimepredictability:ConstructionTimepredictability:Construction(clientchangeorders)Timepredictability:Construction(projectleaderchangeorders)Timepredictability:DesignTimepredictability:DesignandconstructionTimetakentoreachfinalaccount(project)Timetorectifydefects
EducationAdministrativeexpensesasapercentageofeducationalandgeneralexpendituresAdmissiontestscoresforenteringstudentsAnnualstudentsurvey:Two-yearcomparisoninfivekeyareasAttritionrateofonlinecoursesAveragecourseexperienceAveragedailyattendanceAveragedailyparticipationpercentagesAverageendowmentdistributionbystudentAveragenetacademiccostandaveragepercentagediscountAveragepercentageconsistentlyabsentAveragestudentcredithourstaughtbytenure/tenuretrackfacultybycollegeAveragetenureortenuretrackfacultysalariesbycollegecomparedtopeerbenchmarksAverageundergraduatestudentcreditloadAveragestudentfreeapplicationforfederalstudentaid(FASFA)unmetfinancialneedAveragegraduatingstudentdebt
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Choiceintodistrict:NumberofstudentsChoiceoutofdistrict:NumberofstudentsClassattendanceClassroomandlaboratoryutilizationComparisonofmostrecentgraduatinghighschoolclassestodiversityofnew18-and19-year-oldstudentswhoenrolinthefollowingfalltermContinuationratesofcollegestudentsCostpergraduateCostpermeal(CPM)Degreesawarded:Baccalaureate,masters,doctoralDevelopmentexpendituresasapercentageoftotalexternalincomeDistancelearningenrolmentDistancelearningnumberofdegreeprogramsDollarvalueofrestrictedresearchexpendituresDollarvalueoftotalexternalresearchgrantapplicationsandexpendituresEndowmentvalueperstudentExpendituresperstudentFewerstudentsclassifiedasneedingspecialeducationservicesFour-yeargraduationrateforcommunitycollegetransferstudentswith30+hoursFreshmanretentionratebyethnicgroupandbyfinancialaidcategoryFundbalanceatx%ofyearlyexpendituresGraduate/professionaldegreesinhighdemandfieldsHomeschoolstudentsregistered:NumberofstudentsIncreaseofpercentageofschool-agestudentswithdisabilitiesparticipatinginoccupationaleducationprogramIncreaseofpercentageofschool-agestudentswithdisabilitiesreceivingspecialeducationservicesingeneralclassplacementsIncreaseofpercentageofpreschoolstudentswithdisabilitiesreceivingspecialeducationservicesinsettingsthatincludenondisabledchildrenIncreaseofpercentageofschool-agestudentswithdisabilitiesreceivingservicesingeneraleducationbuildingsInstitutionaldebtperstudentInstructionalexpensesperstudentInternationalstudentloadInternationalstudentheadcountandpercentageofFTE
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LicensureexampassratesLicensureexampassratesinprogramxMaster's-levelfive-yearanddoctoralten-yeargraduationrateMastersanddoctoralgraduatesemployedinstatexcomparedtootherstatexgraduatesNationalrankingofbaccalaureate,masters,anddoctoraldegreesawardedtominoritystudentsNationallyrankedprogramsNCAAteamsportsathleticstotalwinsNon-instructionalFTEperstudentFTSE,ornon-instructionalFTEtoinstructionalFTEratioNSSEresultsinqualityofstudentadvising,entireeducationalexperience,wouldattendagain,overallsatisfactionNumberofdegreesawardedNumberofstudentsperteacherNumberoftotalbudgetedtenure/tenuretrackfacultypositionsNumberofvocationaldegreesawardedPercentageofacademicstaffwithadoctoratePercentageoffull-timefacultywhoarewomen,areethnicminorities,orhaveterminaldegreesPercentageofcourserequestssatisfiedbysemesterPercentageofdegree-seekingnewtransfers(oftotalenrolment)Percentageoffirstyearclassintop10%andtop25%ofHSgraduatingclassPercentageoffirstyearstudentsrequiringdevelopmentaleducationandsuccessfulcompletionpercentageofdevelopmentaleducationPercentageofgraduatingseniorsfromareahighschoolsfrommostrecentacademicyearwhoenrolinfollowingfalltermPercentageofnewstudentsages18to19whoneeddevelopmentaleducationbasedontheirtestscoresPercentageoftenure/tenuretrackfacultyholdinggrantsbycollegePercentageoftotalpositionsendowedPercentageofundergraduatesreceivingbaccalaureatedegreeswitheightSCHorfeweraboveminimumrequirement,numberqualifyingforstatemandatedrebate,andnumberrequestingandreceivingtheirrebatePostdoctoralfellows
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ProgramexpendituresasapercentageofbudgetsResearchrankingsnationalandstateRetentionratesofstudentsinvocationalcoursesSCHtaughtbytenure/tenuretrackfacultyvs.non-tenure/tenuretrackfacultybycollegeSix-yeargraduationrateandcombinedgraduation/persistencerateStudentservicesexpendituresperstudentFTSEStudentsperfacultySuccessfulcoursecompletionSystem-widereductioninenergyuseovertenyearsTechnologytransfer:newinventiondisclosures,patentsissues,licensesandoptionsexecuted,grossrevenuefromintellectualpropertyTimetoabaccalaureatedegreebyareaofstudyTotalbudgetedendowedprofessorshipsandchairsTotaldegreeseekingnewtransfersTotalexternalgiftsbyalumni:NumberandamountTotalexternalgiftsbycorporations:NumberandamountTotalexternalgiftsbyfoundations:NumberandamountTotalexternalgiftsbyindividuals:NumberandamountTotalnewtransferstudentsTotaloperatingexpendituresperstudentFTETotalprofessorshipsandchairspositionsfilledTotalstateappropriationsperFTEstudentcomparedtopeersTotalstipendsupportforgraduatestudentsTransportationcostsperpupilTuitionandmandatoryfeescomparedtopeersUndergraduateclasseswithfewerthan30studentsUndergraduatedegreesinhighdemandfieldsUndergraduatefinancialaidawardsUndergraduatesperprofessionalacademicadvisorbycollegeUnrestrictedreservesaspercentageofoperatingbudgetUniversitystudentsstudyingabroadheadcount
FinanceandInsuranceAccountingcostsAccountspayableAccountspayableturnover
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AssetturnoverrateAveragesumdepositedinnewdepositaccountsAveragevalueofpastdueloansCashconversioncycle(CCC)CashdividendspaidCashflowreturnoninvestments(CFROI)CommonstockequityCostofgoodssold(COGS)Costperhourperlawyer(in-house)CreditordaysCumulativeannualgrowthrate(CAGR)CycletimetoperformperiodiccloseCycletimetoresolveaninvoiceerrorDayspayableDebt-to-assetratioDebtordaysDirectcostsEarningspershare(EPS)EBITEBITDAEconomicvalueaddedEnterprisevalue/takeovervalueFixedcostsGrossmarginonmanagedassetsGrossprofitGrossprofitmarginIndirectcostsInterestexpenseInterestonnetworthInvoicingprocessingcostsLabourandmanagementcostLabourandmanagementearningsLegalstaffpersizeofrevenueLong-termdebtMarginalcosts
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MarketshareNetchangeincashNetinterestmarginNetnewmoneyNetprofitNetprofitmarginNumberofbudgetdeviationsNumberofinvoicesoutstandingNumberofpastdueloansOperatingincomeOperatingleverageOperatingmarginOperatingprofitmarginOthercurrentliabilitiesOthernoncurrentliabilitiesPercentageofaccuracyofperiodicfinancialreportsPercentageofeffectivenessinpayablesmanagementPercentageofbudgetdeviationrelativetototalbudgetPercentageofelectronicinvoicesPercentageoffinancialreportsissuedontimePercentageofinvoicesrequiringspecialpaymentPercentageofinvoicesunderqueryPercentageoflegalbudgetspentoutsidePercentageoflow-valueinvoicesPercentageofpayableinvoiceswithoutpurchaseorderPreferredstockequityProductturnoverratioProfitProfitlossduetotheftProfitmarginProfitperproductQuickratioRateofreturnonassetsRateofreturnonequityReturnonassets
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Returnoncapitalemployed(ROCE)Returnoninvestment(ROI)ReturntoequityRevenueRevenueperemployeeSalespershareSamestoresalesSellinggeneralandadministrative(SG&A)expensesSharepriceSharesoutstandingSharperatioShort-termdebtSystemscostofpayrollprocessasapercentageoftotalpayrollcostTier1capitalTotalassetsTotalcurrentliabilitiesTotalequityTotallegalspendingasapercentageofrevenueTotalliabilitiesTotalofun-investedfundsTotalquantityofnewdepositaccountsTotalsumdepositedinnewdepositaccountsTotalvalueofpastdueloansVariablecosts
InsuranceAverageinsurancepolicysizeClaimsCombinedcostandclaimsratioCombinedratioCurrentpremiumversuslossEarnedpremiumExpenseratioExpensesExposureLossadjustmentexpenses(LAE)
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LossratioNumberofdaysopeninsuranceclaimsNumberofnewinsurancepoliciesPreviouspremiumversuslossUnderwritingspeedofinsurancesWrittenpremium
HealthcareandSocialServicesAccountsreceivableAccountspayableandaccruedexpensesAdmissionsin-patientAveragelengthofstay(ALOS)Averagelengthofstay(ALOS)fortoptendiagnosesAssetsincurrentperiodAssetsinpriorperiodAverageageofplantAverageageofworkforceAveragedailyandmonthlycensusAveragehourlyrateAveragelengthofstayAveragepaymentperiod(days)AveragetimetofillpositionsBackorderpercentageBaddebtaspercentageofnetrevenueBottleneckareasBreakevenCapitalexpendituregrowthrateCasemixindexCashandequivalentsCashcollectedversustargetCashonhand(days)CommunicationeffectivenessContractnegotiationscheduleCostperdischargeCurrentassetturnover
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CurrentratioDaysinaccountsreceivableDebtservicecoverageratioDepredationfundsDepreciationrateDischargeprocesstimeDischargesin-patientDiscountstrends,revenue,andmarginbypayerclassDuetothirdpartiesEducationfundsEmergencyvisitsoutpatientEncountersoutpatientEquityfinancingErrorsrelatedtoprocedure/treatmentortestEvents,numberofeventsbytypeanddepartmentExpensesperphysicianFTEFixedassetturnoverFreeoperatingcashflowtoassetsFreeoperatingcashflowtorevenueFTEperoccupiedbedFTEsperadjustedoccupiedbedGrowthrateonequityHazardousmaterialsusageInformedaboutdelaysInventoryratioInventoryturnoverInvestmentsatmarketvalueLong-termdebtLong-terminvestmentsMaintainedbedoccupancyMeanwaittimeinemergencydepartment(ED)forhospitalbedMedicationerrors,numberoferrorsper1,000treatmentsMedicationerrors,numberoferrorspermonth/yearMonthtodate(MTD)baddebtMTDcashcollected
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MTDrevenueNetassetsNetincomeNetincometopatientrevenueNetrevenueNon-operatinggainsNumberofnewhiresperdayNurseturnoverrateNursevacancyrateNursesattentiontoneedsOperatingincomeOperatingprofitmarginOperatingrevenuesOtherliabilitiesOutsidelaborasapercentageoftotalOverorunderconsumptionofservicelinesbypayertypesOvertimecostsPaidtimeoffcostsatbusinessunitlevelPaidtimeoffcostsatdepartmentlevelPatientaccountsreceivablePatientcarehoursPatientcomplaintratePatientsatisfactionPatientwaittimes,byprocessstepPatient/staffratiosPatientswholeavewithoutbeingseen(byday,bytime)PercentageofcapitalexpensesPercentageofcashflowtototaldebtPercentageofcashflowtototalliabilitiesPercentageofcharitablerevenuePercentageofdebttocapitalizationPercentageoffixedassetfinancingPercentageofin-patientcapitatedrevenuePercentageofin-patientcommercialrevenuePercentageofin-patientHMOrevenue
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Percentageofin-patientrevenuePercentageofin-patientself-payrevenuePercentageofMedicaidrevenuePercentageofoperatingmarginPercentageofoutpatientMedicarerevenuePercentageofoutpatientrevenuePercentageofpart-timeFTEsoftotalFTEsPercentageofvoluntarystaffturnoverPhysicianFTEPhysicianproductivity(relativevalueunits)Purchaseorder(PO)quantityorderedbydepartmentProperty,plant,andequipmentReadmissionratesReplacementviabilityReportedincomeindexReservelevelsReturnonequityReturntovendorRevenuebycontracttypeRevenueperphysicianFTERisk-adjustedmortalitySalariesandbenefitsSatisfactionwithphysicalexaminationSatisfactionwithphysicianServicelineutilizationandtrendsbypayertypeServiceprovisionShort-terminvestmentsSkilllevelsSourceofhiresversuscostStaffturnoverStaffturnoverbyjobcodeStaffturnoverbylocationStaffingcosttrendStaffing-relatedqualityindicatorsSuppliesandservices
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Surgicalcasesin-patientSurgicalcasesout-patientTimesinterestearnedTotaladmissionsTotalcashandinvestmentsTotalcompensationperFTETotaldischargeTotalincomeTotalliabilitiesTotalmarginTotaloperatingexpensesTotalpaidtimeoffofFTEsTotalPOdollaramountTotalrevenueperFTETotalsalaryperFTETotaltraveldistanceTotalturnoverpermanagerTotalturnoverpertenureTotalunrestrictedfundsTurnoverofclinicalandnon-clinicalstaffUncompensatedcareUnitefficiencyUnrealizedgainsVacancyrateWeeklypayrollWorkingcapitalabsorptionWorkingcapitalforcurrentaccountingperiod
ManufacturingAssetutilizationAvailabilityAvoidedcostCapacityutilizationComparativeanalyticsforproducts,plants,divisions,companiesCompliancerates(forgovernmentregulations,etc.)
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CustomercomplaintsCustomersatisfactionCycletimeDemandforecastingFaultsdetectedpriortofailureFirstaidvisitsFirsttimethroughForecastsofproductionquantities,etc.Increase/decreaseinplantdowntimeIndustrybenchmarkperformanceIntegrationcapabilitiesInteractionlevelInventoryJob,productcostingLabourasapercentageofcostLabourusage,costs-directandindirectMachinemodulesreuseMaintenancecostperunitManufacturingcostperunitMaterialcosting,usageMeantimebetweenfailure(MTBF)MeantimetorepairNumberofproductionassignmentscompletedintimeOn-timeordersOn-timeshippingOpenordersOverallequipmenteffectivenessOverallproductionefficiencyofadepartment,plant,ordivisionOvertimeasapercentageoftotalhoursPercentagedecreaseininventorycarryingcostsPercentagedecreaseinproduction-to-marketlead-timePercentagedecreaseinscrapandreworkcostsPercentagedecreaseinstandardproductionhoursPercentageincreaseinproductivityPercentageincreaseinrevenuesPercentagematerialcostreduction
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PercentagereductionindefectratesPercentagereductionindowntimePercentagereductionininventorylevelsPercentagereductioninmanufacturingleadtimesPercentagesavingsincostsPercentagesavingsininventorycostsPercentagesavingsinlabourcostsPercentagesavingsintransportationcostsPlannedworktototalworkratioPredictivemaintenancemonitoring(maintenanceeventspercycle)ProcesscapabilityProductivityQualityimprovement(first-passyield)Qualitytracking-sixsigmaReducedtimetoproductivityReductioninpenaltiesSavingsininventorycarryingcostsScheduledproductionSpendanalyticsStorehousestockeffectivenessSuppliertrendingTimefromordertoshipmentTimeonfloortobepackedUnplannedcapacityexpenditureUnusedcapacityexpendituresUtilizationWasterationreductionWork-in-process(WIP)
ProfessionalServicesAnnualbillableutilizationpercentageAvailabilityAvailability(excludingplanneddowntime)AveragepercentageofCPUutilizationAveragepercentageofmemoryutilization
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AveragehourlyfeeAveragenumberofvirtualimagesperadministratorCostofmanagingprocessesCostofservicedeliveryDeviationofplannedbudgetforSLADowntimeMeantimetorepair(MTTR)Meantimebetweenfailure(MTBF)NumberofdefectsfoundoverperiodoftimeNumberofoutstandingactionsoflastSLAreviewPercentageofapplicationdevelopmentworkoutsourcedPercentageofbugsfoundin-housePercentageofconsultantsgeneratingrevenuePercentageofconsultinghoursthatgeneraterevenuePercentageofemailspammessagesstopped/detectedPercentageofoutageduetochanges(plannedunavailability)Percentageofoutageduetoincidents(unplannedunavailability)Percentageofservicerequestsresolvedwithinanagreed-onperiodoftimePercentageofsystemscoveredbyantivirus/antispywaresoftwarePercentageofsystemswithlatestantivirus/antispywaresignaturesPercentageoftimelostredevelopingapplicationsasaresultofsourcecodelossPercentageoftimesheetsinneedofcorrection/validationPercentageofunittestscoveringsoftwarecodePercentageofuserrequestedfeaturesProfitperprojectQualityassurancepersonnelaspercentageofthenumberofapplicationdevelopersSoftwaredevelopmentqualitySystemusabilityscaleTimeratiofordesigntodevelopmentworkTime-to-marketofchangestoexistingproducts/servicesTotalservicedeliverypenaltiespaidUnitcostsofITservicesWorkforceturnoverrate
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RetailProductSalesAverageinventoryCostofgoodssoldGrossprofitbudgetpercentageSalesbudgetpercentageDiscountGrossprofitGrossprofitandprognosticsGrossprofitandprognosticspercentageGrossprofitbudgetGrossprofitcampaignGrossprofitpercentageKPIGrossprofitprognosticsGrossprofitprognosticspercentageGrossprofitstandardGrossprofityeartodateNumberofstoresProductquantitySalesSalesandprognosticsSalescampaignSalesgrowthperiodSalesgrowthyearSalesgrowthyearbyweekSalesprognosticsSalesstandardSalestrendpercentageKPISalesvalue-addedtax(VAT)SalesviewSalesviewyear-to-dateShareprognosticsTimerange
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FinanceandAccountingAccountspayableturnoverAccountsreceivableturnoverdaysAcidtestratioAdministrativecostpercentageBreak-even(dollars)CashconversioncycleContributionmarginCostofgoodsCostofgoodssoldCurrentratioEndinginventoryatretailGrossmarginGrossmarginreturnoninvestmentInitialmark-upInterestcostpercentageInventoryturnoverMaintainedmark-up(dollars)MarginpercentageMark-uppercentageNetreceiptsNetsalesRetailpriceReturnoncapitalinvestedSalespersquarefootStockturnoverdaysTotalassetsalesratioTurnover
SalaryRealabsencehoursRealabsenceshareRealGPWHRealovertimehoursRealovertimeshareRealTWH
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RealworkinghoursSalarySalaryamountSalaryamountexchangecurrencySalaryhoursSalaryturnovershare
SalaryTargetsRealabsencehoursRealGPworkhoursRealtotalworkhoursSalaryabsencepercentageSalaryGPworkhourSalaryovertimepercentageSalarytargetabsencepercentageSalarytargetGPworkhourSalarytargetovertimepercentageSalarytargetturnoverpercentageSalarytargetworkhourSalaryturnoverpercentage
HourlySalesCustomersperhourDiscountGrossprofitItemsMarginpercustomerNumberofcustomersSalesgrowthyearSalesgrowthyearpercentageSaleslastyearSalespercustomerSalestrendpercentageSalesviewTotalnumberofstores
BudgetSalesBudgetgrossprofit
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BudgetnumberofcustomersBudgetsalesCustomersDiscountGrossprofitItemsSalesSalesexchangecurrencySalesVAT
PaymentwithPoint-of-Sale(POS)StatisticsAmountAmountexchangecurrencyItemsNumberofcustomersNumberofitemsRefundamountRefundcountSalesincomeVATTimerangeTransactioncancelamountTransactioncancelcountTransactioncancelpercentageVoidamountVoidcountVoidpercentageZerosalecount
HourlyProductSalesGrossprofitpercentageItemdiscountItemgrossprofitItemquantityItemsalesItemsalesexchangecurrencyItemsalesVATItemssold
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TransportationandWarehousingAnnualizedinventoryturnsAnnualizedcostofgoodssold(COGS)/averagedailyinventoryvalueBacklogvalueValueofopen,notyetfulfilled,bookedorderlinesBooktofulfilratioBookedordervalue/fulfilledvalueBooktoshipdaysAverageofshippeddate:Firmdate(bookeddateusedifnofirmeddate)BookedordervalueBookedorderlinevalue(notincludingreturns)ClaimspercentageforfreightcostsCustomerorderpromisedcycletimeDefectspermillionopportunitiesInventorymonthsofsupplyOn-timelinecountOn-timepickupsPickexceptionsratePercentageofpickswithexceptionsPickreleasetoshipPlannedinventoryturnsPlannedcostofgoodssold/plannedinventoryvaluePlannedmarginPlannedrevenue:PlannedcostsPlannedmarginpercentagePlannedmargin/plannedrevenuePlannedon-timeshipmentPlannedservicelevel(percentageofshipmentsshippedontime)PlannedresourceutilizationPlannedresourceusageProductrevenueProductsalesrevenue(notincludingservice)recognizedinselectedperiod(basedonARinvoicelines)Productrevenuebacklog
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Valueofbookedorderlineslessreturnsplusdeferredrevenuebacklog(invoicedbutnotrecognized)ProductionvalueValueofwork-in-process(WIP)completionsintoinventoryProductiontoplanrateProductionstandardvalue/plannedstandardvalueReceipttoput-awayTimeelapsedfrompickreleasetoshipconfirmTimeelapsedfromreceiptTransittime
UtilitiesAnnuallabourcostperdeviceAveragecostperjobcategoryAveragecostpermegawattproducedAveragelabourhoursperdeviceperyearAveragemaintenancecostpermileofpipe/line/cableAveragenumberofdayseachworkorderispastdueAveragenumberoflabourhourstocompleteamaintenancetaskAverageresponsetimetofixbreaksAveragerevenuepermegawattproducedAveragetimetosettlearatecaseConsumptionanalysedbyunitsconsumedandtargetreductionachievedCrewproductivityDrinkingwaterquality:PercentageofwaterteststhatmeetregulatorystandardsElectricalgridloadEquipmentfailurerateEquipmentunavailability,hoursperyear:PlannedmaintenanceEquipmentunavailability,hoursperyear:SustainedfaultEquipmentunavailability,hoursperyear:TemporaryfaultEquipmentunavailability,hoursperyear:UnplannedmaintenanceMaintenancebacklogMaintenancecostasapercentageofmanufacturingcostMaintenancetechnician'sskilllevelimprovement,yearover-year
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MeantimetorepairNumberofcomplaintsreceivedbytypeNumberofcustomerswhowerecutoffduetoviolationsofregulationsNumberofdisconnectionsNumberofpendingworkordersNumberofpowerfailuresperyearNumberofreportedgasleakagesper1,000householdsNumberofsewageblockagespermonth/yearNumberofstaffper1,000customerconnectionsNumberofuncontrolledsewageoverflowsaffectingprivatepropertiesOutagetimepereventPercentageofcustomersthatwouldcharacterizetheirbillsasaccurateandtimelyPercentageofpossiblepowerrevenuebilledPercentagereductioninnumberofcomplaintstothelocalregulatorybodyPercentagereductioninnumberofemployeeinjuriesPercentagereductioninnumberofequipmentfailuresPercentageofmaintenanceworkordersrequiringreworkPercentageofman-hoursusedforproactiveworkPercentageofscheduledman-hourstototalman-hoursProfitredistribution(ruralelectriccoops)ReductioninhazardousliquidspillnotificationtimeReductionorstabilizationinrates(municipallyownedutilities)ResponsetimetogasorwaterleaksSewagesystemreliabilityStationunavailability:PlannedmaintenanceStationunavailability:SustainedfaultStationunavailability:TemporaryfaultTotalshareholderreturns(investor-ownedutilities)TotaltimetocompletenewcustomerconnectionsTransformer/pumpstationreliabilityVoltagedeviationsperyearWatersystemreliability
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WholesaleTradeDockturnaroundtimeFreightcosts(minimizecostswithoutaffectingdeliveries)Inventoryaccuracy,stockoutsInventorycarryingcostsInventoryturnsperyearLogisticscostsperyearLow-velocityinventorycomparisonthroughsectorsOrderfillrateandaccuracyTechnologyusedtoexecuteinventorystrategiesWarehouseflow-through(orsomemeasureofyardorwarehouseproductivity)WholesalerevenueTotalfactorproductivityLabourproductivityReturnonassetsProfitmarginDebttoequityInventoryturnoverAssetutilizationCollectionefficiency