FINCON CHAP 4 PART 2

MEASURES FOR GROWTH

Answer explanation

Percentage change

Percentage change in cashflow

Percentage change in earnings per share

Percentage change in market share

Percentage change in sales

MEASURES FOR CASH FLOW

Answer explanation

Cashflow adequacy

Cashflow return on assets

Cashflow to sales

Dividend Payout Ratio

Long term debt repayment

Operating cashflow

MEASURES FOR NONFINANCIAL PERFORMANCE

Answer explanation

Accounting measurements

Percentage of overdue accounts receivable

Ratio of purchase discounts to total purchases

Transaction error rate

Transaction proceeds per person

CUSTOMER SERVICE MEASUREMENTS

Answer explanation

Customer turnover

No. Of customer complaints

Response time to customer complaints

DISTRIBUTION MEASUREMENTS

Answer explanation

Ave. Delivery time

Percentage of on time deliveries

Percentage of products damaged in transits

ENGINEERING MEASUREMENTS

Answer explanation

BILL OF MATERIALS (BOM) ACCURACY

NUMBER OF PATENT APPLICATION FILED

PERCENTAGE OF SALES FROM NEW

PRODUCTS

PERCENTAGE OF NEW PARTS USED ON

PRODUCTS

PERCENTAGE OF NEW PRODUCTS

INTRODUCED IN THE PERIOD

PERCENTAGE OF PRODUCTS REACHING

MARKET BEFORE COMPETITION.

PERCENTAGE OF RELEASED DESIGNS

MATCHING TARGET COSTS

TIME FROM DESIGN INCEPTION TO

PRODUCTION

HUMAN RESOURCES MEASUREMENT

Answer explanation

AVERAGE TIME TO (FILL) REQUESTED

POSITION

AVERAGE YEARLY WAGES PER EMPLOYEE

EMPLOYEE TURNOVER RATE

INDIRECT-TO-DIRECT PERSONNEL RATIO

MINORITIES PERCENTAGE

RATIO OF FRINGE BENEFITS TO DIRECT

LABOR

TREND HEADCOUNT

MATERIAL MANAGEMENT MEASUREMENTS

Answer explanation

INVENTORY ACCURACY

INVENTORY TURNOVER

NUMBER OF SUPPLIERS USED BY

COMMODITY CODE

OBSOLETE INVENTORY PERCENTAGE

PERCENTAGE OF ON-TIME PART DELIVERIES

TOTAL NUMBER OF COMPONENTS

PRODUCTION MEASUREMENTS

Answer explanation

AVERAGE EQUIPMENT SETUP TIME

PERCENTAGE ACCEPTABLE PRODUCTS

COMPLETED

PERCENTAGE OF SCRAP

WORK-IN-PROCESS (WIP) TURNOVER

SALES AND MARKETING MEASUREMENTS

MARKET SHARE

Answer explanation

NUMBER OF MAJOR ACCOUNTS FOR WHICH

THE COMPANY IS THE PREFERRED SUPPLIER

RATIO OF BACKLOG TO SALES

SALES TREND BY PRODUCT LINE