精益生产账务指标设定

Netsales77,489.00COGS65,531.00Distributioncost6,919.00AdminExpense1,502.00OtherExpense0.00Othercurrentassets0.00AccountReceivable6,527.00Inventory2,604.00Cash1,142.00GrossMargin11,958.00Totalexpense8,421.00TotalCurrentAssets10,273.00FixedAssets19,497.00Longterminvestment0.00Financesubsidiaries0.00OtherAssetsNetProfit3,537.00FinanceExpense793.00OtherIncome503.00Netsales77,489.00TotalAssets29,7,70.00NetProfitbeforeTax3,247.00Taxes1,210.00InventoryTurnover29.76Netsales77,489.00AssetsTurnover2.60Netprofitmargin2.63%Netprofitaftertax2,037.00ReturnonAssets6.84%84.57%8.93%15.43%10.87%4.56%4.19%100%1.DUPONTANALYSISIncomingStatementBalanceSheetCashFlowStatementLiquidityProfitabilityOperatingcapability2.THREEFINANCESHEETS3.Set-up1.Inventoryturn-overrate≥3库存周转率2.Inventoryturn-overdays≤120day库存周转天数3.Accountreceivableturn-overrate≥3应收帐款周转率4.Accountreceivableturn-overdays≤100day应收帐款周转天数5.Operatingcycle=Inventoryturn-overdays+Accountreceivableturn-overdays≤200营业周期=存货周转天数+应收帐款周转天数6.Currentassetsturn-overrate≥1流动资产周转率7.Totalassetsturn-overrate≥0.8总资产周转率8.Returnofassets≥0.08资产净利率（总资产报酬率）9.(Sales)netprofitmargin≥0.1销售净利率10.(Sales)grossprofitmargin≥0.15销售毛利率11.Totalassetscashrecyclerate≥0.06全部资产现金回收率12.EBITmargin≥0.14EBIT+OPERATINGEXPENSES=GROSSPROFIT息税前利润率13.(Liquidity)currentration≥200%流动比率14.Quickratio≥1.0速动比率15.Debtratio≤50%资产负债率16.(Sales)Growth≥10%销售增长17.COGS:TBD制造成本18.SG&A:TBD财务、管理、营业费用4.Profitabilityanalysis盈利能力分析ROE(Returnofequity)净资产收益率（股权收益率）ROA(Returnofassets)总资产收益率ROE=𝑁𝑒𝑡𝐼𝑛𝑐𝑜𝑚𝑒𝐴𝑣𝑒𝑟𝑎𝑔𝑒𝑆ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠𝐸𝑞𝑢𝑖𝑡𝑦ROA=𝑁𝑒𝑡𝐼𝑛𝑐𝑜𝑚𝑒𝑇𝑜𝑡𝑎𝑙𝐴𝑠𝑠𝑒𝑡𝑠ROIratioorDuPontration=𝑁𝑒𝑡𝐼𝑛𝑐𝑜𝑚𝑒𝐴𝑣𝑒𝑟𝑎𝑔𝑒𝑂𝑤𝑛𝑒𝑟𝑠𝐸𝑞𝑢𝑖𝑡𝑦ReturnsbasedonassetsorequityProfitbasedonsalesGrossmargin销售毛利率Netmargin销售利润率Operatingmargin经营利润率ROA=税前收益𝑜𝑟净收益𝑜𝑟息税前收益总资产平均占用额息税前经营利润利润总额净利润（ROE=净收益−优先股股息股东权益平均占用额）Grossmargin(GrossprofitmarginorGrossprofitrate)=𝐺𝑟𝑜𝑠𝑠𝑃𝑟𝑜𝑓𝑖𝑡𝑁𝑒𝑡𝑆𝑎𝑙𝑒𝑠=𝑁𝑒𝑡𝑆𝑎𝑙𝑒𝑠−𝐶𝑂𝐺𝑆𝑁𝑒𝑡𝑆𝑎𝑙𝑒𝑠Grossmargin（销售毛利率）（毛利率=毛利额销售净收入，其中：毛利额=销售净收入-销售成本；销售净收入=销售收入-销售退回、折扣、折让）Operatingmargin(OperatingIncomeMargin,OperatingprofitmarginorReturnonsales(ROS))=𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔𝐼𝑛𝑐𝑜𝑚𝑒𝑁𝑒𝑡𝑆𝑎𝑙𝑒𝑠Profitmargin(Netmargin,netprofitmargin)=𝑁𝑒𝑡𝐼𝑛𝑐𝑜𝑚𝑒𝑁𝑒𝑡𝑆𝑎𝑙𝑒𝑠Note:Operatingincomeisthedifferencebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.Thisistruceifthefirmhasnonon-operatingincome.(Earningsbeforeinterestandtaxes/Sales)(Liquidity)Currentratio=𝐶𝑢𝑟𝑟𝑒𝑛𝑡𝐴𝑠𝑠𝑒𝑡𝑠𝐶𝑢𝑟𝑟𝑒𝑛𝑡𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠Acid-testratio(Quickratio)=𝐶𝑢𝑟𝑟𝑒𝑛𝑡𝐴𝑠𝑠𝑒𝑡𝑠−(𝐼𝑛𝑣𝑒𝑡𝑜𝑟𝑖𝑒𝑠+𝑃𝑟𝑒𝑝𝑎𝑦𝑚𝑒𝑛𝑡𝑠)𝐶𝑢𝑟𝑟𝑒𝑛𝑡𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠(流动比率=流动资产流动负债)5.DebtpayingabilityAnalysis偿债能力分析Operatingcashflowratio=𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔𝑐𝑎𝑠ℎ𝐹𝑙𝑜𝑤𝑇𝑜𝑡𝑎𝑙𝐷𝑒𝑏𝑡𝑠Debtratioorleveragingratios(资产负债率)=𝑇𝑜𝑡𝑎𝑙𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠𝑇𝑜𝑡𝑎𝑙𝐴𝑠𝑠𝑒𝑡𝑠资产负债率=负债总额资产总额*100%(速动比率=速动资产流动负债，速动资产=货币资金+短期投资+应收账款+应收票据=流动资产-存货-预付账款-待摊费用)6.OperatingcapabilityAnalysis营运能力分析ReceivableTurnoverratio应收账款周转率InventoryTurnoverratio存货周转率Assetturnover=𝑁𝑒𝑡𝑆𝑎𝑙𝑒𝑠𝑇𝑜𝑡𝑎𝑙𝐴𝑠𝑠𝑒𝑡𝑠(总资产周转率=销售收入[期初资产总额+期末资产总额2])(流动资产周转率=销售收入[期初流动资产+期末流动资产2])Singleassetturnoverrate单项资产周转率Classificationassetturnoverrate分类资产周转率Totalassetturnoverrate总资产周转率CurrentassetsTurnoverratio流动资产周转率FixedassetsTurnoverratio固定资产周转率ReceivableTurnoverratio(应收账款周转率)=𝑁𝑒𝑡𝐶𝑟𝑒𝑑𝑖𝑡𝑆𝑎𝑙𝑒𝑠𝐴𝑣𝑒𝑟𝑎𝑔𝑒𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒应收账款周转率=赊销收入净额应收账款平均余额，其中：赊销收入净额=销售收入-现销收入-销售退回、折扣、折让应收账款平均余额=1/2(应收账款年初余额+应收账款年未余额)InventoryTurnoverratio(存货周转率)=𝐶𝑂𝐺𝑆𝐴𝑣𝑒𝑟𝑎𝑔𝑒𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦Receivableconversionperiod(应收账款周转天数)=𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑠𝑛𝑒𝑡𝑠𝑎𝑙𝑒𝑠*365DaysInventoryconversionperiod(存货周转天数)=𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦𝐶𝑂𝐺𝑆*365Days应收账款周转天数=日历天数应收账款周转率存货周转率=销售成本存货平均余额；存货平均余额=1/2（存货年初余额+存货年未余额）7.GrowthcapabilityAnalysis增长能力分析ThreeYearsAverageGrowthRateinBusinessRevenue(营业收入三年平均增长率）𝑅𝑒𝑣𝑒𝑛𝑢𝑒𝑡ℎ𝑖𝑠𝑦𝑒𝑎𝑟𝑅𝑒𝑣𝑒𝑛𝑢𝑒3𝑦𝑒𝑎𝑟𝑠𝑏𝑒𝑓𝑜𝑟𝑒−13*100%本年营业收入三年前营业收入−13*100%BusinessRevenueThreeYearsAverageGrowthRate=营业收入三年平均增长率=