What are the main comprehensive performance evaluation indicators?

Performance evaluation refers to using certain evaluation methods, quantitative indicators and evaluation standards to comprehensively evaluate the degree of achievement of performance goals set by functional departments to realize their functions and the implementation results of budgets arranged to achieve this goal. Performance evaluation indicators usually include financial efficiency, asset operation, solvency and development ability.

I. Financial benefit indicators

Basic indicators: return on equity, return on total assets.

Revised indicators: capital preservation and appreciation rate, sales profit rate (operating profit rate) and cost profit rate.

Two. Asset operation status index

Basic indicators: total assets turnover rate and current assets turnover rate.

Revised indicators: inventory turnover rate, accounts receivable turnover rate, non-performing assets turnover rate and asset loss rate.

Three. Indicators of solvency status

Basic indicators: asset-liability ratio, multiple of earned interest.

Revised indicators: current ratio, quick ratio, cash current liability ratio, long-term asset suitability ratio and operating loss account ratio.

Four. Development ability index

Basic indicators: sales (business) growth rate and capital accumulation rate.

Revised indicators: total assets growth rate, fixed assets growth rate, three-year average profit growth rate and three-year average capital growth rate.