What are the financial indicators?

China's "General Principles of Enterprise Finance" stipulates three financial indicators of enterprises: solvency indicators, including asset-liability ratio, current ratio and quick ratio; Operational capacity indicators, including accounts receivable turnover rate and inventory turnover rate; Profitability indicators, including capital profit rate, sales profit rate (profit and tax rate of operating income), cost profit rate, etc.

The main contents of the financial indicators of industrial enterprises include:

⑴? Fixed assets. It is divided into the original value of fixed assets, the net value of fixed assets and the profit (original value or net value) provided per 100 yuan of fixed assets.

(2) liquidity. Divided into all liquidity, fixed liquidity, reserve funds, production funds, finished goods funds, monetary funds and settlement funds, and fixed liquidity and fixed liquidity turnover rate are occupied per 100 yuan of output value.

(3) cost. It is divided into total product cost, total cost of comparable products, cost reduction rate of comparable products and unit cost of products.

(4) profit. Divided into product sales profit, total profit, product sales tax, turned-over profit, capital profit rate, capital tax interest rate, etc.

Extended data

Advantages and disadvantages of financial indicators:

Traditional performance evaluation mostly uses financial indicators, which is simple and clear.

But only using financial indicators to evaluate managers' performance has the following defects:

(1) financial indicators face the past but do not reflect the future, which is not conducive to evaluating the performance of enterprises' ability to create future value.

⑵ Financial indicators are easy to be manipulated, and too much attention is paid to accounting profits in enterprise financial reports, which makes enterprise management authorities use various methods to manipulate profits.

(3) Financial indicators mainly come from financial statements, which do not include most factors that affect the long-term competitive advantage of enterprises, such as product quality, the quality and skills of employees, and cannot reflect business processes and customer satisfaction.

Baidu encyclopedia-financial indicators