Appendix B. Performance Measurement Checklist[*]

This appendix contains all of the measurements that a CFO would need in order to determine the financial condition of a company as well as the operational performance of the accounting department. It is intended to be a quick reference for the reader who needs to find a formula as soon as possible.

The following measurements are listed in alphabetical order within these general categories:

  • Asset utilization

  • Operating performance

  • Cash flow

  • Liquidity

  • Capital structure and solvency

  • Return on investment

  • Market performance

  • Measurements for the accounting/finance department

In some cases, multiple variations on the same measurement are shown.

Name

Formula

Accumulated Depreciation to Fixed Assets Ratio

Performance Measurement ChecklistAdapted with permission from Appendix B of Business Ratios and Formulas by Bragg (John Wiley & Sons, 2002).

Asset Utilization Measurements

Breakeven Point

Performance Measurement ChecklistAdapted with permission from Appendix B of Business Ratios and Formulas by Bragg (John Wiley & Sons, 2002).
Performance Measurement ChecklistAdapted with permission from Appendix B of Business Ratios and Formulas by Bragg (John Wiley & Sons, 2002).

Foreign Exchange Ratios

Performance Measurement ChecklistAdapted with permission from Appendix B of Business Ratios and Formulas by Bragg (John Wiley & Sons, 2002).
 
Performance Measurement ChecklistAdapted with permission from Appendix B of Business Ratios and Formulas by Bragg (John Wiley & Sons, 2002).

Fringe Benefits to Wages and Salaries Expense

Performance Measurement ChecklistAdapted with permission from Appendix B of Business Ratios and Formulas by Bragg (John Wiley & Sons, 2002).

Goodwill to Assets Ratio

Interest Expense to Debt ...

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