What must be the center of performance evaluation: A. Strategic objectives B. Performance C. Enterpr

What is an Investment Center?

An investment center is a department within a company that specializes in managing funds. In order to concentrate limited financial resources, rationally use financial funds, and strictly control financial expenditures, some units will set up special investment centers, the essence of which is the distribution and control of funds, a bit like internal banks.

Is it sufficient to evaluate and evaluate the performance of the investment center only by using the investment rate of return?

The return on investment is an evaluation index of the project, which is mainly used in decision-making, that is, whether the project should be invested or not. If it is clear that the assessment as a current account is not sufficient, it is not possible to evaluate all the work of the investment centre as a whole.

What are its performance evaluation indicators?

An investment center is a general form of a profit center whose profitability is linked to the profit-generating assets it uses. Suggested metrics:

1. Profitability analysis.

Profit on capital Total profit Total capital.

Also known as the rate of return on capital, it reflects the profitability of capital.

Return on Assets (Net Income, Interest Expense, Income Tax) Average Total Assets.

Examine the rate of return on the use of all capital by the enterprise to measure the efficiency of asset utilization.

Equity coefficient Total Assets Total Owner's Equity 1 Total Owner's Equity Total Assets.

1 (1 gearing ratio).

Look at how many times the total amount of assets is the owner's equity.

Return on equity (earnings) ratio, net assets, owners' equity.

Examining the return on investment is the most representative and comprehensive profitability indicator in the financial index system of the DuPont system in the United States.

2. Analysis of business ability.

Growth rate of total profit Total profit in the reporting period Total profit in the base period 1

Observe the growth of the company's profits in a certain period.

Capital Enhancement Rate Paid-in Capital in the Reporting Period Paid-in Capital in the Base Period 1

Investigate the capital increase of the paid-in capital of the enterprise in a certain period.

3. Analysis of operational efficiency.

Monetary capital turnover Monetary capital expenditure for the whole year Average balance of monetary funds.

Examine whether monetary funds retain a fixed stock.

The specific indicators used for assessment should also be related to the actual situation of the unit.

This is a suggestion only, for reference.

The most suitable performance evaluation index for the company's internal profit center is the dust and jujube field ().

a.Segment operating income.

b.Departmental costs.

c.The intercontinental contribution of the sector controllable edge rocks.

d.Segment profit before tax.

Decent shouts the answer: c

The performance evaluation indicators of the investment center mainly include:In addition to the cost, income and profit indicators, the performance evaluation indicators of the investment center are mainly the return on investment, residual income and other indicators. Therefore, for investment centers, their performance reports usually include the above evaluation indicators.

Return on investment calculation formula: Li Qing.

Return on investment = annual profit or average annual profit 100% of the total investment, return on investment refers to the value that should be returned through investment, and the economic return that the enterprise receives from the investment in an investment business activity. It covers the profitability goals of the business. Profits are related to the assets that are necessary for the operation of the investments, because managers must make profits from investments and existing assets.

The rate of return on investment is also known as the "profitability of the investment". Comprehensive quality indicators for comprehensively evaluating the business activities of the investment center and evaluating the performance of the investment center. It can not only reveal the sales profit level of the investment center, but also reflect the effect of the use of assets.

The indicators that can be selected for the performance evaluation of profit centers are: marginal contribution, controllable marginal contribution of the department, pre-tax operating profit of the department, etc.

The theory of modern Chinese political economy believes that profit under the socialist system is the value expression of the surplus products created by enterprise workers for society. The value composition of the product is C+V+M, the C+V part is transformed into the cost of the production of the world, and the M part is the part of the surplus product created by the workers for the society, which is transformed into the profit of the enterprise.

There is an essential difference between socialist profits and capitalist profits, it is the value created by laborers for society, which is used to expand socialist reproduction and improve the living conditions of the people, is the main source of socialist accumulation and social consumption, and is also an important indicator for measuring and evaluating the economic activities of enterprises. The specific forms of socialist profits are: realized profits, that is, the balance of the sales revenue of the enterprise minus various expenses; The profits handed over to Tong are the profits handed over to the state finance department according to the regulations.

Profit characteristics:

Surplus value is created by wage labourers in the direct process of production, but it can only be realized after the commodity is converted into money through the process of circulation. As for whether the commodity can be sold, and according to what kind of ****, and thus whether the profit can be realized and to what extent, will depend on the specific situation of supply and demand and market competition.

Commercial profits, which were originally a form of transformation of a part of the surplus value exploited by industrial capital in the process of production, were regarded as the transfer profits generated by Hongzhou in the process of circulation by buying and selling at a low price, or paid by consumers. Commercial profits, which originally embodied the antagonistic relationship between commercial capitalists and wage laborers through industrial capitalists, were also concealed and distorted as pure commodity buying and selling relations between capitalists and capitalists, and even between capitalists and consumers.

Hello, the main measurement indicators used in the value model of performance evaluation include: Financial indicators, which are used to evaluate the financial effect of work results, have the characteristics of clear goals, easy to quantify, and high objectivity, and commonly used financial indicators include income indicators, profit indicators, cost indicators, etc. Customer indicators, allowing customers to evaluate the products and services provided by the enterprise, with the characteristics of objectivity and orientation, commonly used customer indicators include customer satisfaction, market share, etc.

Internal management indicators are used to evaluate the effect of internal management improvement of enterprises, with the characteristics of basic, oriented, and comprehensive, and commonly used internal management indicators include labor productivity, product qualification rate, plan implementation rate, etc. Business management indicators, combined with financial indicators, are used to evaluate business capabilities and business development analysis, mainly including procurement cost indicators, warehousing cost indicators, sales business performance indicators, cost control indicators, etc. The veto index is used to evaluate the unexpected losses brought by the employee's mistakes to the enterprise, and the special regret points with prevention are deducted points in the assessment criteria.

The establishment of veto indicators is an important measure to prevent accidents. Commonly used veto indicators include major quality accidents, safety accidents, etc.

Answer]: B, C

The purpose of the performance evaluation of the sector's residual income is to set the necessary rate of return for the sector's investment and prevent the sector's interests from harming the overall interests, so the statement of option B is incorrect; Option C is incorrect because the economic value added of the rubber sector is intended to enable managers to earn bridge compensation that exceeds the cost of capital and to maximize shareholder wealth.

Answer]: When evaluating the performance of the investment center, there are mainly indicators of return on investment and residual income.

Answer] The minimum investment return ratio used in :d calculation of the residual income indicator is determined based on the cost of capital, which is generally equal to or greater than the cost of capital. Silver messy pants so option d is not accompanied by the saying of Tong correct.