平衡计分卡指标汇总

精品资料网（）25万份精华管理资料，2万多集管理视频讲座KPMGConsulting,ConfidentialExampleBSCKPI's&CascadedMeasuresSBSCPerspectiveKPI'sandCascadedMeasuresType1FinancialAssetUtilizationRatesLag1FinancialAssets($)1FinancialAssets/employee($)1FinancialBudgetVariance1FinancialBudgetVariance:CostversusBudget1FinancialBusinessMixLag1FinancialCashFlow1FinancialCashFlowperShare1FinancialCatastrophicLossesLag1FinancialChannelMix%(Highcostmanualchannelsvslowcostelectronicchannels)Lag1FinancialCombinedRatioLag1FinancialCommunityInvolvement1FinancialCommunityQualityStatements(listsofexamplesonmanyfronts)1FinancialContributiontoOverheadandProfit1FinancialCorporateCitizenship1FinancialCost1FinancialCostRatios1FinancialCostRatios:AdministrativeCostperCustomer,perSale,perTransaction,perNewProduct,etc.Lag1FinancialCostRatios:AdministrativeSpendingas%ofSalesLag1FinancialCostRatios:pergallon,perpound,pertransaction,perclaimpaid,perpremiumprocessedLag1FinancialCostReductionRatesLag1FinancialCostversusCompetitors'Lag1FinancialCrossSellingLag1FinancialDaysCostofSalesinInventoryLag1FinancialDepositServiceCost(Change)Lag1FinancialDepositServiceCost(per$ofDeposits)Lag1FinancialEarningsGrowth1FinancialEarningsperShare1FinancialEnvironmentalConcern:#ofPollutionEmissionsViolations1FinancialEnvironmentalIndex:(keyemissionslevels,amountofhazardouswastehauledoff,recyclingrates)1FinancialEnvironmentalResults1FinancialEnvironmental:%ChemicalintheAir1FinancialGrossMargin1FinancialGrossProfit(vspotential)Lag1FinancialGrossSales(vscompetition)LagFinancialKPIsPage21495352520319KPMGConsulting,ConfidentialExampleBSCKPI's&CascadedMeasuresSBSCPerspectiveKPI'sandCascadedMeasuresType1FinancialIndirectExpenses(%ofsales)Lag1FinancialInvestment(%ofsales)Lag1FinancialInvestmentsinIT($)1FinancialLostbusinessrevenuescomparedtomarketaverage(%)1FinancialMarginGrowthLag1FinancialMarketSharefortargetedregions,markets,customersLag1FinancialMarketShareoftargetedcustomersandaccountsLag1FinancialMarketValue($)1FinancialNetIncomeAfterTax1FinancialOperatingIncome:NetOperatingIncome1FinancialPaybackLag1FinancialPercentageUnprofitableCustomersLag1FinancialPriceRecovery(ratioofthepriceofaproducttotheunitcostsoftheinputsforthatproduct)1FinancialPricetoEarningsRatio1FinancialProductivityLag1FinancialProfitbeforeTax1FinancialProfithastwocomponents-productivityandpricerecovery1FinancialProfitLevel1FinancialProfitMargins1FinancialProfit:NetAfterTaxProfit1FinancialProfitabilitybyproduct,service,customer(useasindicatorofwherepricesmightbechanged)Lag1FinancialProfitabilityofCustomersandProductLinesLag1FinancialProfitability:ValueAdded1FinancialProfits/Employee($)1FinancialProfits/TotalAssets(%)1FinancialProfitsresultingfromnewbusinessoperations($)1FinancialPublicImage1FinancialR&D(%ofsales)Lag1FinancialResourcessharedwithotherbusinessunits(%)Lag1FinancialReturnonAssets(ROA)1FinancialReturnonCapital(ROC)1FinancialReturnonCapitalEmployed1FinancialReturnonCapitalEmployed(ROCE)bykeyassetcategoriesLag1FinancialReturnonEquity(ROE)Lag1FinancialReturnonInvestment(ROI)Lag1FinancialReturnonNetAssetValue(%)FinancialKPIsPage31495352520319KPMGConsulting,ConfidentialExampleBSCKPI's&CascadedMeasuresSBSCPerspectiveKPI'sandCascadedMeasuresType1FinancialReturnonNetAssetsresultingfromnewbusinessoperations($)1FinancialReturnonSales(ROS)1FinancialRevenue1FinancialRevenue/TotalAssets(%)1FinancialRevenuefromNewApplications(%)Lag1FinancialRevenuefromNewCustomers/TotalRevenues(%)1FinancialRevenuefromNewCustomers,Products,Services(%)Lag1FinancialRevenueGrowthLag1FinancialRevenueMixLead1FinancialRevenueMix(%ValueAddedServices)Lead1FinancialRevenueperEmployee($)Lag1FinancialRevenueresultingfromnewbusinessoperations($)1FinancialSalesGrowthLag1FinancialSalesGrowthratebysegmentLag1FinancialSalesGrowthratesfortargetedsegments:regions,markets,customersLag1FinancialSimplepriceindex:netrevenueperton,pricepercall,priceperunitLag1FinancialThroughputLag1FinancialUnitCosts(perunitoutputortransaction)Lag1FinancialUnprofitableProducts,Customers(useasindicatorofwherepricesmightbechanged)(%)Lag1FinancialValueAdded/Employee($)1FinancialValueAdded/ITEmployees($)1FinancialWorkingCapitalRatios(cashtocashcycle)LagFinancialKPIsPage41495352520319KPMGConsulting,ConfidentialExampleBSCKPI's&CascadedMeasuresSBSCPerspectiveKPI'sandCascadedMeasuresType2CustomerAcquisition/Retention(andvsplan)Lag2CustomerAcquisition/Retentionbysegment(andvsplan)Lag2CustomerAgencyperformance(andvsplan)Lead2CustomerAnnualsales/customer($)2CustomerAssociatedcoststoacquireandusetheproductorservice-ordering,receiving,inspecting,storing,handling,expediting,rescheduling,reworkandpayingforLead2CustomerAvailabilityLag2CustomerAveragecustomersize($)2CustomerAveragedurationofcustomerrelationship(#)2CustomerAveragetimefromcustomercontacttosalesresponse(#)2CustomerAwards(#)2CustomerBrandImageLag2CustomerCertifications(#)2CustomerChangeoverTime2CustomerClaims2CustomerComparetoCompetitorsLead2CustomerComplaints2CustomerContactswithtargetedsponsors(#)Lag2CustomerConversion