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    Performance Management (PM) Jojo Tomy Acca

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    Shanton Shaju
    The document discusses key performance indicators (KPIs) for measuring financial and non-financial performance. It outlines various profitability, liquidity, and risk ratios to evaluate financial performance. Non-financial KPIs include metrics like exam pass rates and average class size. The balanced scorecard framework is also presented as a way to select KPIs based on financial, customer, internal process, and learning & growth perspectives. Finally, the document notes important characteristics for effective KPI selection and implementation.

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    Performance Management (PM) Jojo Tomy Acca

    Uploaded by

    Shanton Shaju
    18 views9 pages
    The document discusses key performance indicators (KPIs) for measuring financial and non-financial performance. It outlines various profitability, liquidity, and risk ratios to evaluate financial performance. Non-financial KPIs include metrics like exam pass rates and average class size. The balanced scorecard framework is also presented as a way to select KPIs based on financial, customer, internal process, and learning & growth perspectives. Finally, the document notes important characteristics for effective KPI selection and implementation.

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    The document discusses key performance indicators (KPIs) for measuring financial and non-financial performance. It outlines various profitability, liquidity, and risk ratios to evaluate financial performance. Non-financial KPIs include metrics like exam pass rates and average class size. The balanced scorecard framework is also presented as a way to select KPIs based on financial, customer, internal process, and learning & growth perspectives. Finally, the document notes important characteristics for effective KPI selection and implementation.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    18 views9 pages

    Performance Management (PM) Jojo Tomy Acca

    Uploaded by

    Shanton Shaju
    The document discusses key performance indicators (KPIs) for measuring financial and non-financial performance. It outlines various profitability, liquidity, and risk ratios to evaluate financial performance. Non-financial KPIs include metrics like exam pass rates and average class size. The balanced scorecard framework is also presented as a way to select KPIs based on financial, customer, internal process, and learning & growth perspectives. Finally, the document notes important characteristics for effective KPI selection and implementation.

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    of 9

    PERFORMANCE MANAGEMENT(PM)

    JOJO TOMY ACCA


    Profitability Ratios
    ❑ FINANCIAL
    PERFORMANCE Liquidity Ratios
    INDICATORS
    Risk Ratios
    TYPES
    ❑ NON FINANCIAL
    PERFORMANCE
    INDICATORS

    PERFORMANCE MANAGEMENT(PM)
    JOJO TOMY ACCA
    ▪ Gross profit margin = (Gross profit/Sales)* 100

    ▪ Net Profit Margin = (Net profit/ Sales)* 100

    ▪ Return on Capital Employed (ROCE) = (PBIT/CE)* 100

    ▪ Asset turnover = (Revenue/CE)* 100

    ROCE = Asset turnover * Net profit margin

    PERFORMANCE MANAGEMENT(PM)
    JOJO TOMY ACCA
    ▪ Inventory days= (Inventory/Cost of sales)* 365

    ▪ Receivables days= (Trade receivables/Credit sales )* 365

    ▪ Payables days = (Trade payables/Credit purchases)* 365

    ▪ Current ratio= Current assets/ Current liabilities

    ▪ Quick ratio= Current assets- inventory/ Current liabilities

    PERFORMANCE MANAGEMENT(PM)
    JOJO TOMY ACCA
    ▪ Interest cover= PBIT / Interest

    ▪ Gearing ratio= (Debt / Debt + Equity)

    ▪ Operating gearing = Contribution / PBIT

    PERFORMANCE MANAGEMENT(PM)
    JOJO TOMY ACCA
    ▪ EPS= PAT / No of ordinary shares

    ▪ P/E ratio= Price per share /EPS

    ▪ Dividend cover= Net profit / Dividend

    PERFORMANCE MANAGEMENT(PM)
    JOJO TOMY ACCA
    How do we create value for
    our shareholders?

    What do new and


    existing customers What must we
    value from us? excel at
    internally?

    How can we continue to improve and


    create future value?

    PERFORMANCE MANAGEMENT(PM)
    JOJO TOMY ACCA
    Perspective CSF KPI
    Financial Shareholder wealth Dividend yield %
    Cash flow Receivables days
    Customer Exam success Institution pass rates vs
    national average
    Internal Process Resource utilisation Average class size
    Learning and Growth IT No. of online
    enrolments

    PERFORMANCE MANAGEMENT(PM)
    JOJO TOMY ACCA
    Financial performance
    Ownership Competitiveness Quality
    Achievability Innovation
    Equity Flexibility
    Resource utlisation

    Clarity
    Controllability
    Motivation

    PERFORMANCE MANAGEMENT(PM)
    JOJO TOMY ACCA

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