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Examination site of "Cost Management" of Grade Ⅰ Cost Engineer in 2020: Formula of Financial Evaluation Index

Release time: 2019-11-19 source: 78 construction network [ large ] [ medium ] [ small ] loading ...

Financial evaluation index formula

1. Total return on investment R = (F + Y + D) / I

2.Return on own funds Re = (F + D) / Q

3. Total investment profit rate R / = (F + Y) / I

4. Profit rate of own funds R / = F / Q Note: F: normal annual sales profit

Y: normal year loan interest. I: Total investment (including infrastructure investment and liquidity). D: Depreciation expenses.

5. Investment rate of return = (annual net income) / (all investment in the project) Note: All investment in the project = fixed asset investment + working capital investment.

6. Investment profit margin = (Total profit before tax) / (Total investment).

7.Investment profit and tax rate = (Total profit before tax + Sales tax and surcharge) / (Total investment)

8, capital profit rate = (profit after tax) / (capital).

9, asset-liability ratio = (total liabilities) / (total assets)

10.Motion ratio = (Total current assets) / (Total current liabilities)

11.Quick ratio = (Total Quick Assets) / (Total Current Liabilities)

12.Loan repayment period = number of years of debt repayment -1 + (principal and interest payable in the year in which the debt is repaid) / (total funds available for repayment in the year)

13.Investment payback period = the year in which the present value of the cumulative net cash flow begins to show a positive value -1+ (the absolute value of the present value of the cumulative cash flow in the previous year) / (the present value of the net cash flow in the current year)

14. Equity ratio = (total debt) / (shareholders' equity)

15. Debt ratio of net tangible assets = [total liabilities / (shareholders' equity-net intangible assets)] * 100%

16, multiples of interest earned = (profit before interest and tax) / (interest expense)

17.Net sales margin = (net profit) / (sales income)

18.Net asset interest rate = (net profit) / (average total assets)

19.Return on equity = (net profit) / (average owner's equity)

20.Asset-Liability Ratio = (Total Liabilities) / (Total Assets)

21. Interest reserve ratio = (current profit before tax + current interest) / (current interest payable). Note: "Control"

22. Interest reserve ratio = (profit before tax and interest) / (interest expense payable in the current period). Note: "Related" Note: Profit before tax and interest = total profit + interest expense included in total cost. For a normal operating enterprise, the interest reserve ratio should be greater than 2.

23. Debt service reserve ratio = (depreciation + amortization + total interest + profit after tax) / (current principal and interest payment amount) Note: "Measurement and Control".

24. Debt service reserve ratio = (available for repayment of principal and interest funds) / (amount of current principal and interest payments). Note: "Related". Note: The funds available for repayment of principal and interest include: depreciation and amortization that can be used for repayment, interest expenses listed in costs, and profits that can be used for repayment. The current principal and interest repayment amount includes the principal of the current loan repayment and interest included in the cost. Should be greater than 1.

25. Financial Internal Rate of Return (FIRR)

The financial internal rate of return is the discount rate at which the present value of the net cash flow of each year of the project during the entire calculation period is equal to zero. The financial internal rate of return can be calculated by interpolation based on the net cash flow in the cash flow statement: Use: FIRR = i1 + [i2-i1] * NPV1 / [NPV1 + NPV2].

note:

(1) For NPV2, use the absolute value.

(2) [i2-i1] should be within 3%, and at least within 5%.

26. Net present value ratio: the ratio of the project's net present value to the total investment present value of the project: NPVR = (NPV) / (Ip)

27. Net annual value NAV = [Σ (CI-CO) t (1 + ic) -t] (A / P, ic, n); or NAV = NPV (A / P, ic, n)

[Responsible editor: 78 Construction Network]

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