First, the performance evaluation index system of Wal-Mart in the United States
Second, the evaluation method
1. After determining the indicators of the evaluation system, determine the evaluation standard value. Its standard value is the average value calculated according to the same industry, the same period and the same index of listed companies.
2. Calculate the actual value of enterprise financial indicators, and compare the actual value with the standard value to get the relationship ratio. Where: if the actual value/standard value is less than 1, the relationship ratio = actual value/standard value. If the actual value/standard value ≥ 1, the relationship ratio = 1.
3. Calculate the comprehensive coefficient of each index. This comprehensive coefficient can be used as a basis for comprehensive evaluation of financial situation. The comprehensive coefficient of each ratio = the relationship ratio of each index × the important coefficient.
Total comprehensive coefficient = ∑ The comprehensive coefficient of each ratio ≤ 1.
4. According to the ratio of 100, an enterprise is comprehensively scored by the wall gravity analysis method. Score of each ratio = ratio comprehensive coefficient × 100, and enterprise comprehensive score = total comprehensive coefficient × 100. The comprehensive evaluation results are divided into a, b, c, d and e (or excellent, good, medium, low and low).
Excellent (a): the comprehensive evaluation score is above 85 points (including 85 points);
Good (b): the comprehensive evaluation score is above 70-85 (including 70 points);
Medium (c): the comprehensive evaluation score is above 50-70 (including 50 points);
Low (d): the comprehensive evaluation score is above 40-50 (including 40 points);
Poor (e): the comprehensive evaluation score is below 40 points.
Evaluation index system of wall specific gravity performance in the United States
Index type-specific index importance coefficient
(1) The solvency is 1 and the current ratio is 0.06.
2, quick ratio is 0.05.
(2) Financial leverage 1 and asset-liability ratio of 0.06.
2. The multiple of earning interest is 0.05.
(3) Profitability 1 and sales profit rate of 0.09.
2. Gross profit margin is 0.05.
(4) The return on investment is 1 and the return on total assets is 0.08.
2. The return on shareholders' equity is 0.2.
(5) The operating efficiency is 1 and the turnover rate of current assets is 0.09.
2. The business cycle is 0.09
(6) The growth rate is 1, and the average growth rate of net profit for three years is 0.09.
2. The average growth rate of sales in three years is 0.09.
Total 1