The document discusses return on assets (ROA) as a key performance indicator for measuring staff performance at both the macro level and individual employee level. It provides definitions and formulas for calculating ROA, and explains how to attribute assets, income, and profits to individual employees through responsibility accounting and transfer pricing between departments. Implementing ROA metrics at the employee level aligns individual performance with corporate goals and allows for more precise performance measurement.
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high-level processes handled by Axpert TradePlus, an ERP for wholesale & distribution business, from Agile Labs. Easy to customise, extend and keep it evergreen. Offline mode makes it the only product suitable for locations with poor broadband internet. Best for AFRICA. email us at marketing@agile-labs.com, CC web@agile-labs.com
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Baker Robbins & Company and Traveling Coaches, Inc. describe how to increase the effectiveness of your iManage WorkSite environment to manage the electronic client file in current economic times.
Deliver Value with Autonomy-iManage WorkSite In Todays Economy Road Show 2009...Peter Buck
Baker Robbins & Company and Traveling Coaches, Inc. describe how to increase the effectiveness of your iManage WorkSite environment to manage the electronic client file in current economic times.
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We know we want to create products which our customers find to be valuable. Whether we label it as customer-centric or product-led depends on how long we've been doing product management. There are three challenges we face when doing this. The obvious challenge is figuring out what our users need; the non-obvious challenges are in creating a shared understanding of those needs and in sensing if what we're doing is meeting those needs.
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8. Return on Assets (ROA) Formula
Income before interest
and taxes (EBIT)
Net operating income
ROA =
Average operating assets
Cash, accounts receivable, inventory,
plant and equipment, and other
productive assets.
8
9. Understanding ROA
Net operating income
ROA =Average operating assets
Net operating income
Margin =
Sales
Sales
Turnover =
Average operating assets
ROA =Margin Turnover
9
10. There are five ways to increase ROA. . .
Reduce
Expenses
Increase Reduce
Sales Assets
Increase Increase
Price turnover
1
0
11. Improved Implementation: Making performance measures “line-
of-sight”
Price
Revenue
Volume
Raw Materials
NOPAT Tax
Cost of Goods Sold Labor
Operating Expenses
SG&A Other
EVA
Cost of Debt
Cost of Capital
Cost of Equity Plant & Equipment
Capital Charge
Fixed Capital Property
Capital Employed Inventory
Working Capital Receivables
Legend:
Payables
High Impact
Medium Impact Good Will
Low Impact Other
Intangibles
1
1
12. Installing the ROA metrics
Install responsibility accounting where the
following could be prepared at individual
employee level.
Income and expense accounts
Assets and capital used in generating the above
revenue
Please remember that the sum total of income
and assets of all employees should be that of the
corporate.
1
2
13. DuPont Analysis
Sales COH 2005
$ 1,689,429,000
Cost of Goods
Sold + Extra Taxes Net Profits
$ 384,153,000 After Taxes
$ 358,612,000 Net Profit
Operating Margin
Income Expenses 21.23%
Statement $ 731,891,000 NI/SALES
Sales Return on
Interest $ 1,689,429,000 Total Assets
Expense (ROA)
$ 13,641,000 26.17%
NPM X TAT
Taxes
$ 201,132,000 Sales
$ 1,689,429,000 Total Asset
Turnover
1.23 Return on
Current SALES/TA Equity (ROE)
Assets 33.96%
$ 709,360,000 Total Assets ROA X FLM
$ 1,370,157,000
Net Fixed
Assets & Other Stockholders'
$ 660,797,000 Equity
Balance $ 1,055,920,000 Financial
Sheet Current Leverage
Liabilities Multiplier (FLM)
$ 265,661,000 Total 1.30
Liabilities Total Liabilities TA/EQUITY
Long Term $ 314,237,000 & Stockholders'
Debt Equity = Total
$ 3,270,000 Assets
Stockholders $ 1,370,157,000
Other Equity
Liabilities $ 1,055,920,000
13 $ 45,306,000
15. Profit per staff
Standard
# of
staff
Performed
Profits
MEASURING THE PERFORMANCE OF HR
15
16. Calculating the income for HR and
Finance employees?
Transfer pricing
Profit center accounting or responsibility accounting
Income statement for each department, section and
employee
Balance Sheet for the same above.
16
17. The benefits of the ROA at employee
level
The ROA at employee level is still in alignment
with the corporate goal.
The ROA strategies are still relevant at all levels.
With powerful and cheaper IT facilities, preparing
income statement and balance sheet at employee
level is becoming more feasable each day.
Measuring performance at individual employee
level with the ROA is the ultimate in performance
measurement.
However, ROA at employee and some supervisor
level may not be attainable.
17
20. Return on Pay (ROP)
CALCULATE ROP
Income per month
Divided by the monthly APPLICATION OF ROP
salary Justifying salary and
payroll within the
company and with
industry standards
Measuring performance
2
20
0