The index system commonly used in the management analysis of machinery industry enterprises

As a leader of a productive enterprise, when making decisions, he is more concerned about sales production results, production factors, product cost, cost composition, cost forecast, profit and capital status, fund utilization effect, personnel, management, procurement and other indicators related to it, as well as the gap with peers, position in the same industry and market share, etc. These information should be obtained from the corresponding departments. Then it is summarized, so it is necessary to set up the corresponding index system.

First, the basic index system of economic analysis research and application

The main contents include: analysis of main indicators of production, sales and storage, profitability evaluation, owner's equity evaluation, solvency evaluation, operational efficiency evaluation, development ability evaluation, quality and equipment safety evaluation. The main indicators are named as follows:

(1) Profitability indicators

1. Profit rate of net assets; 2. Per capita profit; 3. Contribution rate of total assets; 4. Wage profit margin; 5. Industrial added value rate; 6. Sales gross margin

(2) Business and risk indicators

7, product sales rate; 8. Payment recovery rate; 9. Production order fulfillment rate; 10. Procurement plan completion rate; 11. Asset-liability ratio; 12, finished product assembly test pass rate; 13, product quality loss rate; 14. Proportion of period expenses to income; 15, cost expense profit rate; 16. Inventory turnover rate; 17. Turnover rate of current assets; 18. Asset value preservation and appreciation rate; 19, production workers accounted for the proportion of employees

(3) Efficiency indicators

20. Total labor productivity (output value); 21. Comprehensive energy consumption of 10,000 yuan output value; 22, the main equipment utilization rate

(4) Growth indicators

23. Sales growth rate; 24, production growth rate; 25. Profit growth rate; 26. Per capita income growth rate

(5) Indicators of enterprise size and others

27. Payment recovery amount; 28. Main business income; 29. Realize profits; 30. Output value of main products; 31. Total output; 32, order quantity; 33. Per capita income of employees; 34. Ending balance of accounts receivable; 35, ending inventory: reserve funds, production funds, finished product funds; 36, the main equipment good rate

Second, the machinery industry operation quality evaluation system research and application

(A) production and marketing capacity :1, industrial product sales rate %

(2) Profitability :2, total assets contribution rate %; 3, cost expense profit margin %; 4, the main business income profit margin %

(3) Operation capacity :5, asset value preservation and appreciation rate %; 6. Return on equity %

(4) Solvency :7, asset-liability ratio %

(V) Output efficiency :8, current assets turnover (times); 9, per capita main business income growth rate %; 10, the increase rate of industrial added value %

(6) Sustainable development capacity: 11, ten thousand yuan main business comprehensive energy consumption reduction rate of %; 12, research and development investment intensity%.