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Summary of measures used in CPA SMA course

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summary of all financial, non-financial, quantitative, qualitatives measures used in CPA course examples of lagging and leading measures example of long term, short term measures

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Performance dimension p222 M5
Financial measure: short term, lagging Non financial measure but quantitative Combination of financial and non fi Non financial Qualitative: Subjective judgement and opinion
profit before tax market share %: market share of specific sub-markets dollar sales per square meter of flo service quality Employee satisfaction
return on investment net promoter score (NPS): $ valur of referred customers earnings per share (EPS) passenger safety Reputation index
financial leverage quality pass rate employee turnover: $ cost of each turnover Environmental awareness
capital turnover utilisation level (of people and equipment) repeat customers %: $ value of rep labour efficiency patent registration
cash flow dollar sales per full time employee customer satisfaction level
cash position
earnings before depreciation and amortisaion
earnings before interest and tax
normalised profit before interest and tax
revenue
short term liquidity
taxation
receivable turnover

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