What are the performance metrics for learning and growth?

The level of profit is measured by:

1. Return on total assets.

It refers to the ratio of the total remuneration received by an enterprise to the average total amount of assets in a certain period. It represents the overall profitability of all assets of the enterprise, including net assets and liabilities, and is used to evaluate the overall profitability of the enterprise in the use of all assets, and is an important indicator to evaluate the operational efficiency of the enterprise's assets.

1) Formulas. Return on total assets = (total profit + interest expense) average total assets x 100%.

The total profit refers to all the profits realized by the enterprise, including the operating profit, investment income, subsidy income, net non-operating expenses and other items of the enterprise in the current year.

Interest expense refers to the actual loan interest and debt interest incurred by the enterprise in the process of production and operation.

The sum of total profit and interest expense is EBIT, which refers to the total amount of all profits and interest expenses realized by the enterprise in the current year. The data are taken from the company's "Profit and Profit Distribution Statement" and "Basic Information Table";

The average total assets refer to the average of the beginning and end of the year of the total assets of the enterprise, and the data is taken from the "Balance Sheet" of the enterprise.

Average assets = (total assets at the beginning of the year + total assets at the end of the year) 2

2) Significance. 1.It represents the level of income obtained from all assets of the enterprise, and comprehensively reflects the profitability and input-output status of the enterprise.

Through the in-depth analysis of this indicator, we can enhance the attention of all parties to the asset management of enterprises and promote enterprises to improve the income level of unit assets.

2.In general, enterprises can compare this indicator with the market capital interest rate, and if the index is greater than the market interest rate, it indicates that the enterprise can make full use of financial leverage, carry out debt management, and obtain as much income as possible.

3.The higher the index, the better the level of input and output of the enterprise, and the more effective the asset operation of the enterprise.

2. Return on total assets.

Return on total assets is another very useful ratio when analyzing a company's profitability. is another measure of the profitability of a business.

1) Formulas. Return on Total Assets, Net Profit, Average Total Assets (Average Total Liabilities 10, Average Owners' Equity) 100%.

2) Significance. 1) The index of return on total assets reflects the relationship between the efficiency of asset utilization and the effect of capital utilization.

2) In the case of a certain total asset of the enterprise, the return on total assets index can be used to analyze the stability and durability of the company's profitability and determine the risks faced by the enterprise.

3) The index of return on total assets can also reflect the level of comprehensive operation and management of enterprises.

3. Return on net assets.

Return on equity, also known as return on shareholders' equity, is the percentage of net profit to average shareholders' equity, which is the percentage ratio obtained by dividing the company's after-tax profit by net assets. The higher the indicator value, the higher the return on investment.

The Learning & Growth Performance Index excludes ().

a Indicators to assess the intelligence of employees.

b Indicators to evaluate the competencies of employees.

c Indicators to evaluate the information capability of enterprises.

d Indicators to evaluate incentives, empowerment and collaboration.

Correct Answer: a

Answer]: a, b, d

Learning and growth performance indicators mainly include three aspects: Indicators to evaluate employee ability, such as employee satisfaction, employee loss retention rate, employee work efficiency, employee training times, employee knowledge level, etc.; Indicators to evaluate the information capability of the enterprise, such as information coverage, information system response time, access to information system, the ratio of information that may be obtained to the desired information, etc.; Metrics to evaluate motivation, empowerment and collaboration, such as the number of suggestions made by employees, the number of suggestions, the degree of collaboration between individuals and departments, etc.

Answer]: a, b, c

Understanding of the Learning and Growth Aspects of the Balanced Scorecard. The learning and growth index includes three aspects, the index of the evaluation bureau's employee ability, the index of evaluating the information ability of the enterprise, and the index of evaluating incentives, empowerment and collaboration. The profit contribution rate of Xiaoxiao customers is an indicator of the customer, and the time and cost of new product development are an indicator of the internal process.

Answer]: a, b, c

An understanding of the BSC learning and growth perspective. Learning and growth indicators include three aspects: indicators to evaluate employee capabilities, indicators to evaluate enterprise information capabilities, and indicators or objects to evaluate incentives, empowerment and collaboration. The customer profit contribution rate belongs to the customer's side, and the time and cost of new product development belong to the internal process index.

Answers]: a, d, e

Knowledge points: style="margin-left:20px">

Contents of the Balanced Scorecard:

1) Finance: From the standpoint of shareholders and investors, it is the most important indicator.

Metrics: Revenue growth metrics, cost reduction or productivity improvement metrics, asset utilization or investment strategy metrics.

2) Customer: market share, customer retention, customer acquisition rate, customer satisfaction, customer profit contribution rate.

3) Internal business processes.

The internal business of the enterprise includes the innovation process, the operation process, and the after-sales service process.

Index: the index to evaluate the innovation ability of the enterprise, the index to evaluate the production and operation performance of the enterprise, and the index to evaluate the after-sales service performance of the enterprise.

4) Learning and growth: the index of evaluating the ability of employees, the index of evaluating the ability of enterprise information code width, and the index of incentive, granting the right to feast and collaboration.