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ESTEE LAUDER COMPREHENSIVE ENTERPRISE PERFORMANCE MEASURE
AUDITED BY ERNST & YOUNG AND EXECUTIVE VP TOYOTA, JAMES LUCA
ADVANTAGE RETURN LEASING/CASH PURCHASE-16.7 CASH RETURN ON ASSETS-99%
CREATIVE AMORTIZATION RATE-19.8 BOOK VALUE A SHARE-23/MARKET 99
ANNUITY OPTIONS RATIO-5.5 CASH RATIO-19 TIMES COST
ASSET TURNOVER-55 CASH CONVERSION CYCLE-.4 DAY
ACTIVITY BASED MANAGEMENT COST RATIO 5 TO 19 COSTED CYCLE TIME-LESS 289,000
ACID TEST RATIO-7.9 CAPACITY COST-LESS 29,000
INVENTORY TURNS-989 CURRENT RATIO-99 TO 1 LIABILITIES
BREAK EVEN ANALYSIS-5 BILLION PROFIT MARGIN ANALYSIS -98%
BURDEN RATE-112% EFFECTIVE TAX RATE-12%
CONTRIBUTION MARGIN-89% DEBIT RATIO-2098 TO 1
CASH FLOW RATE-44 TO 1 CAPITALIZATION INDEX-22%
COST VOLUME-PROFIT-4 OF CURRENT 19.9 UNITS INTEREST COVERAGE RATIO-100%
COST RATIO-CONTROLLABLE 28 TO 4 FIXED ASSET TURNOVER-49
COST OF CAPITAL-4,2 REVENUE PER EMPLOYEE-1.9 MILLION
DAYS INVENTORY-1/8 DAY OPERATING CYCLE-EXCEED STANDARD 89%
LABOR EFFICIENCY-29% BELOW STANDARD CASH FLOW COVERAGE-100%
LABOR EFFECTIVENESS-7.8 TIMES EXPECT OUTPUT CASH/SALES INDEX-.000014
DIVIDEND YIELD-41 PRICE/BOOK VALUE-14,8
EARNINGS QUALITY-.1% NON-QUALITY PRICE EARNINGS-46B
EQUITY FINANCING-63% PRICE EARNINGS TO GROW-3B
EBITDA-43% ENTERPRISE VALUE-897B
ECONOMIC LIFE AVERAGE PROCESS-55 YEARS MARKET VALUE-9B
ECONOMIC ORDER QUANTITY-1 WITH KANBAN ROR-89
FACTORY BURDEN-47% ROE-98
HORIZONTAL ANALYSIS-134 MANAGERS DOWN 39% PROCESS EFFICIENCY-121%
HURDLE RATE-5,5 PROCESS EFFECTIVENESS-137%
ILLUSORY PROFITS-NONE NON-QUALITY-.000039
INTERNAL RATE OF RETURN-39 PROCESS UTILIZATION-98%
SUPPLIES TURNOVER-85 DEFECT RATE-.00026 PPB
JOINT COST WITH SUPPLIERS-78% REDUCE DURABILITY RATE-389%
LABOR EFFICIENCY-19 TO 56% BELOW STANDARD RELIABILITY RATE-456%
LIQUIDITY RATIO-29 TO 1 USABILITY RATE-434%
LOST OPPORTUNITY COST-LESS $243,000 QUALITY PREVENTION RATE-99.998%
LOST SALES/PROFIT-3B TO COMPETITION DECLINE 49% AVERAGE CRITICAL PATH REDUCTION SG&A-72% DECLINE
QUALITY VARIANCE -.00019% CONCURRENT ENGINEERING DESIGN COST REDUCTION-49%
PRICE VARIANCE-(2,7%) AVERAGE CYCLE TIME REDUCTION-96%
REGRESSION ANALYSIS- INCREASE INCOME 46% PERCENTAGE MANUFACTURING AUTOMATION RATE-99 OVER
GOODS SOLD/MARGIN -65% TOOLING DEVELOPMENT COST/PROCESS-LESS 25%
NET BOOK VALUE-21/MARKET 89 NON-VALUE ADDED ACTIVITIES=.000026
SUSTAINING ACTIVITIES-120,000 PERCENTAGE WASTE REDUCTION-99.7%
RESILIENCE ACTIVITIES-5.9B PERCENTAGE IDLE TIME-.0068
TRANSFORMATION ACTIVITY-15% ALL ASSOCIATE TIME PERCENTAGE SETUP=.098
NET PRESENT VALUE-29B MAINTENANCE/COST-1.9
PRICE EARNINGS RATION-76 TIMES ASSOCIATE DEVELOPMENT-23% TIME
PROFIT CENTERS-REDUCE COST 9% GEMBA TIME-29%
COST CENTERS-REDUCE ADDED COST 9% ASSOCIATE TIME PUT-22% TIME
QUANTITY VARIANCE-.098 INNOVATION/ASSOCIATE-25%
QUICK RATIO-44 TEAM BUILDING RANK-98%
ROE-56 TOOLING/COST-3%
ROC-67 MEAN FAILURE RATE.005
RETURN ON STOCKHOLDER EQUITY-89 TIME TO MARKET-469%
SALES MIX-.098 VARY ORDER MANAGEMENT COSTS-3%
SUNK COST9909, SUPPLY CHAIN COST REDUCTION-199%
VERTICAL ANALYSIS-5 LEVELS SUPPLY CHAIN QUALITY GAIN-234%
SUPPLIER CERTIFICATION-79% MARKETING CATEGORY COST-2% DOWN 16%
SEGMENTATION EFFECTIVENESS RATE-98% BRAND ADVOCACY-432%
MARKETING CHANNEL EFFECTIVENESS-96% NEW PRODUCT INTRODUCTION SUCCESS RATE-168%
E-RETAILING PERCENTAGE-8.9 COST/IMPRESSION-.000087
DISTRIBUTION AUTOMATION PERCENTAGE-98% FACTORY AUTOMATION PERCENTAGE-90%
MARKET DOMINANCE PERCENTAGE-21% MARKET SHARE-79%
CUSTOMER VALUE GAIN-478% CUSTOMERS FOR LIFE TIME PERCENTAGE-99%
COMPETITION POSITION –(76%) OVERHEAD PERCENTAGE REDUCTION-212%
SG & COST/COST-72% REDUCE ADVANTAGE BY MARKET MANAGEMENT-34% REVENUE
ADVANTAGE PRODUCT MANAGEMENT OVER COMPETITION-54% 5S MASTERS-INCREASE 19% PER YEAR
MARKETING CATEGORY SAV-278% MARKET MANAGEMENT SAVE-178%
MARKETING MICROMARKEING SAVE-349: PRODUCT MANAGEMENT SAVE-123%
MACROMARKETING SAVE-278% MARKET BINDING-178%
MEGAMARKETING SAVE-189% MARKETING AREA MANAGEMENT SAVE-234%
SALES PRODUCTIVITY GAIN-289% SALES HIT RATIO-99.89%
CUSTOMER FIRST-345% CUSTOMER FOR LIFE-99.9%
CUSTOMER EXPANSION-289% CUSTOMER EXPERIENCE-349%

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389 BOEING GLOBAL OPERATIONS AND MARKETING CUSTOMERS
 

MEASUREMENTS

  • 1. ESTEE LAUDER COMPREHENSIVE ENTERPRISE PERFORMANCE MEASURE AUDITED BY ERNST & YOUNG AND EXECUTIVE VP TOYOTA, JAMES LUCA ADVANTAGE RETURN LEASING/CASH PURCHASE-16.7 CASH RETURN ON ASSETS-99% CREATIVE AMORTIZATION RATE-19.8 BOOK VALUE A SHARE-23/MARKET 99 ANNUITY OPTIONS RATIO-5.5 CASH RATIO-19 TIMES COST ASSET TURNOVER-55 CASH CONVERSION CYCLE-.4 DAY ACTIVITY BASED MANAGEMENT COST RATIO 5 TO 19 COSTED CYCLE TIME-LESS 289,000 ACID TEST RATIO-7.9 CAPACITY COST-LESS 29,000 INVENTORY TURNS-989 CURRENT RATIO-99 TO 1 LIABILITIES BREAK EVEN ANALYSIS-5 BILLION PROFIT MARGIN ANALYSIS -98% BURDEN RATE-112% EFFECTIVE TAX RATE-12% CONTRIBUTION MARGIN-89% DEBIT RATIO-2098 TO 1 CASH FLOW RATE-44 TO 1 CAPITALIZATION INDEX-22% COST VOLUME-PROFIT-4 OF CURRENT 19.9 UNITS INTEREST COVERAGE RATIO-100% COST RATIO-CONTROLLABLE 28 TO 4 FIXED ASSET TURNOVER-49 COST OF CAPITAL-4,2 REVENUE PER EMPLOYEE-1.9 MILLION DAYS INVENTORY-1/8 DAY OPERATING CYCLE-EXCEED STANDARD 89% LABOR EFFICIENCY-29% BELOW STANDARD CASH FLOW COVERAGE-100% LABOR EFFECTIVENESS-7.8 TIMES EXPECT OUTPUT CASH/SALES INDEX-.000014 DIVIDEND YIELD-41 PRICE/BOOK VALUE-14,8 EARNINGS QUALITY-.1% NON-QUALITY PRICE EARNINGS-46B EQUITY FINANCING-63% PRICE EARNINGS TO GROW-3B EBITDA-43% ENTERPRISE VALUE-897B ECONOMIC LIFE AVERAGE PROCESS-55 YEARS MARKET VALUE-9B ECONOMIC ORDER QUANTITY-1 WITH KANBAN ROR-89 FACTORY BURDEN-47% ROE-98 HORIZONTAL ANALYSIS-134 MANAGERS DOWN 39% PROCESS EFFICIENCY-121% HURDLE RATE-5,5 PROCESS EFFECTIVENESS-137% ILLUSORY PROFITS-NONE NON-QUALITY-.000039 INTERNAL RATE OF RETURN-39 PROCESS UTILIZATION-98% SUPPLIES TURNOVER-85 DEFECT RATE-.00026 PPB JOINT COST WITH SUPPLIERS-78% REDUCE DURABILITY RATE-389% LABOR EFFICIENCY-19 TO 56% BELOW STANDARD RELIABILITY RATE-456% LIQUIDITY RATIO-29 TO 1 USABILITY RATE-434% LOST OPPORTUNITY COST-LESS $243,000 QUALITY PREVENTION RATE-99.998% LOST SALES/PROFIT-3B TO COMPETITION DECLINE 49% AVERAGE CRITICAL PATH REDUCTION SG&A-72% DECLINE QUALITY VARIANCE -.00019% CONCURRENT ENGINEERING DESIGN COST REDUCTION-49% PRICE VARIANCE-(2,7%) AVERAGE CYCLE TIME REDUCTION-96% REGRESSION ANALYSIS- INCREASE INCOME 46% PERCENTAGE MANUFACTURING AUTOMATION RATE-99 OVER GOODS SOLD/MARGIN -65% TOOLING DEVELOPMENT COST/PROCESS-LESS 25% NET BOOK VALUE-21/MARKET 89 NON-VALUE ADDED ACTIVITIES=.000026 SUSTAINING ACTIVITIES-120,000 PERCENTAGE WASTE REDUCTION-99.7% RESILIENCE ACTIVITIES-5.9B PERCENTAGE IDLE TIME-.0068 TRANSFORMATION ACTIVITY-15% ALL ASSOCIATE TIME PERCENTAGE SETUP=.098 NET PRESENT VALUE-29B MAINTENANCE/COST-1.9 PRICE EARNINGS RATION-76 TIMES ASSOCIATE DEVELOPMENT-23% TIME PROFIT CENTERS-REDUCE COST 9% GEMBA TIME-29% COST CENTERS-REDUCE ADDED COST 9% ASSOCIATE TIME PUT-22% TIME QUANTITY VARIANCE-.098 INNOVATION/ASSOCIATE-25% QUICK RATIO-44 TEAM BUILDING RANK-98% ROE-56 TOOLING/COST-3% ROC-67 MEAN FAILURE RATE.005 RETURN ON STOCKHOLDER EQUITY-89 TIME TO MARKET-469% SALES MIX-.098 VARY ORDER MANAGEMENT COSTS-3% SUNK COST9909, SUPPLY CHAIN COST REDUCTION-199%
  • 2. VERTICAL ANALYSIS-5 LEVELS SUPPLY CHAIN QUALITY GAIN-234% SUPPLIER CERTIFICATION-79% MARKETING CATEGORY COST-2% DOWN 16% SEGMENTATION EFFECTIVENESS RATE-98% BRAND ADVOCACY-432% MARKETING CHANNEL EFFECTIVENESS-96% NEW PRODUCT INTRODUCTION SUCCESS RATE-168% E-RETAILING PERCENTAGE-8.9 COST/IMPRESSION-.000087 DISTRIBUTION AUTOMATION PERCENTAGE-98% FACTORY AUTOMATION PERCENTAGE-90% MARKET DOMINANCE PERCENTAGE-21% MARKET SHARE-79% CUSTOMER VALUE GAIN-478% CUSTOMERS FOR LIFE TIME PERCENTAGE-99% COMPETITION POSITION –(76%) OVERHEAD PERCENTAGE REDUCTION-212% SG & COST/COST-72% REDUCE ADVANTAGE BY MARKET MANAGEMENT-34% REVENUE ADVANTAGE PRODUCT MANAGEMENT OVER COMPETITION-54% 5S MASTERS-INCREASE 19% PER YEAR MARKETING CATEGORY SAV-278% MARKET MANAGEMENT SAVE-178% MARKETING MICROMARKEING SAVE-349: PRODUCT MANAGEMENT SAVE-123% MACROMARKETING SAVE-278% MARKET BINDING-178% MEGAMARKETING SAVE-189% MARKETING AREA MANAGEMENT SAVE-234% SALES PRODUCTIVITY GAIN-289% SALES HIT RATIO-99.89% CUSTOMER FIRST-345% CUSTOMER FOR LIFE-99.9% CUSTOMER EXPANSION-289% CUSTOMER EXPERIENCE-349%