经营指标计算公式大全

2024年1月28日发(作者：)

资产负债率（Total Debt to Equity）产权比率(Debt to Equity Ratio)流动比率(Current Ratio)速动比率(Quick Ratio财务杠杆系数(Financial Levera资产周转率(Asset Turnover)应收账款周转率（次）(Receivab利息收入倍数(Interest Earned)营销费用使用率(Marketing E设备使用效率(Equipment Effici采购成本效率(Procurement Cost销售利润率(Operating Margin R成本费用利润率(Ratio of Profit成本费用销售利润率(Profits

资产回报率（ROA，资产收益率）净资产收益率（ROE，股东权益回报率销售收入增长率(Revenue Growth Rate)毛利增长率(Gross Profit Growth Rate)资本积累率(Rate of Capital Accumulation)研发投入比率(R&D Input Ratio)总资产增长率(Total Assets Growth Rate附：部分指标公式（限于篇幅，其余公式请资产负债率(Total Debt to Equity)=负债总额/资产总额×100%产权比率(Debt to Equity Ratio)=负债总额/所有者权益总额×100%流动比率(Current Ratio)=流动资产/短期负债×100%速动比率(Quick Ratio)=速动资产/短期负债×100%财务杠杆系数(Financial Leverage Coef.=息税前利润/（息税前利润—利息）资产周转率(Asset Turnover)=销售额/资产总额×100%应收账款周转率（次）(Receivables Turnover)=毛利/年度平均应收账款余额利息收入倍数(Interest Earned)=息税前利润/财务费用营销费用使用率(Marketing Efficiency)=毛利/营销广告费用设备使用效率(Equipment Efficiency)=折旧前利润/（折旧+维护费）采购成本效率(Procurement Cost Efficiency)=销售额/采购原料成本销售利润率(Operating Margin Ratio)=利息前利润/销售额×100%成本费用利润率(Ratio of Profits to Cost)=净利润/成本费用总额×100%成本费用销售利润率(Profits to Cost Operating Margin)=毛利/成本费用总额（即综合费用资产回报率（ROA，资产收益率）= 净利润/资产总额×100%净资产收益率（ROE，股东权益回报率）=净利润/所有者权益×100%销售收入增长率(Revenue Growth Rate)=本年销售收入增长额/上年销售收入总额×100%毛利增长率(Gross Profit Growth Rate)=本年毛利增长额/上年毛利额×100%资本积累率(Rate of Capital Accumulation)=本年所有者权益增长额/年初所有者权益×100总资产增长率(Total Assets Growth Rate)=本年总资产增长额/年初资产总额×100%研发投入比率(R&D Input Ratio)=本年研发支出总额/本年销售收入×100%

销售利润率(Operating Margin Ratio)=利息前利润/销售额×100%成本费用利润率(Ratio of Profits to Cost)=净利润/成本费用总额×100%成本费用销售利润率(Profits to Cost Operating Margin)=毛利/成本费用总额（即综合费用资产回报率（ROA，资产收益率）= 净利润/资产总额×100%净资产收益率（ROE，股东权益回报率）=净利润/所有者权益×100%销售收入增长率(Revenue Growth Rate)=本年销售收入增长额/上年销售收入总额×100%毛利增长率(Gross Profit Growth Rate)=本年毛利增长额/上年毛利额×100%资本积累率(Rate of Capital Accumulation)=本年所有者权益增长额/年初所有者权益×100总资产增长率(Total Assets Growth Rate)=本年总资产增长额/年初资产总额×100%研发投入比率(R&D Input Ratio)=本年研发支出总额/本年销售收入×100%

年度经营财务指标负债总额+应交税金/资产总额×100%负债总额+应交税金/所有者权益总额×100%流动资产/短期负债×100%速动资产(流动资产-存货-在产品)/短期负债×100%息税前利润/（息税前利润—利息-贴息）销售额/资产总额×100%毛利/年度平均应收账款余额【（期初应收+期末应收）/2】息税前利润/财务费用（利息+贴息）毛利/营销广告费用折旧前利润/（折旧+维护费）销售额/（采购原料成本-库存产品原料成本）税息前利润/销售额×100%净利润/成本费用总额×100%毛利/成本费用总额（即综合费用+财务费用）净利润/资产总额×100%净利润/所有者权益×100%本年销售收入增长额/上年销售收入总额×100%本年毛利增长额/上年毛利额×100%本年所有者权益增长额/年初所有者权益×100%本年研发支出总额/本年销售收入×100%本年总资产增长额/年初资产总额×100%64.41%180.95%138.10%114.91%109.13%88.84%192.64%1194.94%1018.75%142.08%339.16%26.01%58.79%191.94%15.89%44.64%84.03%85.55%80.62%0.33%65.18%公式请自行查阅财务会计书籍）Equity)=负债总额/资产总额×100%atio)=负债总额/所有者权益总额×100%流动资产/短期负债×100%动资产/短期负债×100%verage Coef.=息税前利润/（息税前利润—利息）)=销售额/资产总额×100%ivables Turnover)=毛利/年度平均应收账款余额ned)=息税前利润/财务费用Efficiency)=毛利/营销广告费用ficiency)=折旧前利润/（折旧+维护费）Cost Efficiency)=销售额/采购原料成本in Ratio)=利息前利润/销售额×100%rofits to Cost)=净利润/成本费用总额×100%s to Cost Operating Margin)=毛利/成本费用总额（即综合费用+财务费用）×100%率）= 净利润/资产总额×100%益回报率）=净利润/所有者权益×100%owth Rate)=本年销售收入增长额/上年销售收入总额×100%rowth Rate)=本年毛利增长额/上年毛利额×100%l Accumulation)=本年所有者权益增长额/年初所有者权益×100% Growth Rate)=本年总资产增长额/年初资产总额×100%tio)=本年研发支出总额/本年销售收入×100%

in Ratio)=利息前利润/销售额×100%rofits to Cost)=净利润/成本费用总额×100%s to Cost Operating Margin)=毛利/成本费用总额（即综合费用+财务费用）×100%率）= 净利润/资产总额×100%益回报率）=净利润/所有者权益×100%owth Rate)=本年销售收入增长额/上年销售收入总额×100%rowth Rate)=本年毛利增长额/上年毛利额×100%l Accumulation)=本年所有者权益增长额/年初所有者权益×100% Growth Rate)=本年总资产增长额/年初资产总额×100%tio)=本年研发支出总额/本年销售收入×100%