FINANCIAL ACCOUNTING: UNIVERSITIES

KEY PERFORMANCE INDICATORS IN UNIVERSITIES

WHY USE KEY PERFORMANCE INDICATORS

MANAGEMENT OPERATIONAL RATIOS

RETURN ON CAPITAL EMPLOYED (ROCE).

MARGIN

ASSET TURNOVER

FIXED ASSET TURNOVER

DEBTOR DAYS

STOCK DAYS

CREDITOR DAYS

CREDITORS RATIOS

THE CURRENT RATIO

INTEREST COVER

GEARING

NON FINANCIAL RATIOS

UNIVERSITIES -  COMMON FINANCIAL AND NON FINANCIAL INDICATORS