会计数据分析 课件 第7章　生成主要绩效指标.pptx

GeneratingKeyPerformanceIndicatorsChapter7

Wherewearenow1.DataAnalytics2.DataPreparationandCleaning3.ModelingandEvaluation4.Visualization5.TheModernAudit6.AuditAnalytics7.KeyPerformanceIndicators8.FinancialStatementAnalytics

ObjectivesLO7-1EvaluatemanagementrequirementsandidentifyusefulKPIsfromalistLO7-2EvaluateunderlyingdataqualityusedforKPILO7-3CreateadashboardusingKPIs

Accountinginformationusedininternalandexternalauditingandfinancialstatementanalysiscanalsobeusedtodeterminehowcloselyanorganizationismeetingitsstrategicobjectives.

WhatareKPIsanddashboards?LO7-1

Keyperformanceindicatorsareaspecifictypeofperformancemetricsusedtomeasureperformanceatacompany.

Adigitaldashboardisaninteractivereportshowingthemostimportantmetricstohelpusersunderstandhowacompanyoranorganizationisperforming.Exhibit7-2WaltonCollegeDigitalDashboard

IdentifythequestionsWhatareyoutryingtomeasure?Whataresomebenchmarksforthatmetric?(e.g.competitor,industry)Whatisthegoalofthemetric?

TheBalancedScorecardidentifiesthemostimportantmetricstomeasureandtargetgoalsforcomparison.Exhibit7-3ComponentsoftheBalancedScorecard

TheBalancedScorecardhasfourcomponents.Financial–howthecompanygeneratesvalueCustomer–howthecompanyinteractswithcustomersInternalprocess–howefficientlythecompanyisoperatingOrganizationalcapacity–howthecompanyistrainingemployeesExhibit7-4AnexampleoftheBalancedScorecard

ThereareanumberofadditionalKPIsthatmanagersmayusetoassessperformance.FinancialPerformanceCustomersMarketingNetProfitNetProfitMarginGrossProfitMarginOperatingProfitMarginEBITDARevenueGrowthRateTotalShareholderReturn(TSR)EconomicValueAdded(EVA)ReturnonInvestment(ROI)ReturnonCapitalEmployed(ROCE)ReturnonAssets(ROA)ReturnonEquity(ROE)Debt-to-Equity(D/E)RatioCash