船舶制造业_企业绩效评价标准.xls

行业名称全行业(2012)大型企业(2012) 船舶制造业优秀值良好值平均值较低值较差值优秀值良好值平均值 一、盈利能力状况 净资产收益率(%)10.806.702.80-4.50-11.5011.507.403.20 总资产报酬率(%)7.205.302.60-1.40-5.607.705.902.80 销售(营业)收益率(%)13.609.204.600.50-4.8012.408.904.20 盈余现金保障倍数10.604.50-1.20-4.30-6.5012.604.90-1.10 成本费用利润率(%)8.605.502.20-2.30-10.509.305.802.40 资本收益率(%)12.507.803.50-5.60-12.2013.608.303.80 二、资产质量状况 总资产周转率(次)1.000.600.300.200.100.900.500.30 应收账款周转率(次)10.607.404.101.400.3012.608.204.80 不良资产比例(新制度)(%)0.801.203.509.3016.100.501.103.30 流动资产周转率(次)1.901.200.500.300.201.801.100.40 资产现金回收率(%)10.104.60-1.80-7.50-14.3011.205.20-2.10 三、债务风险状况 资产负债率(%)45.4060.3072.5080.4087.6042.7058.3070.40 已获利息倍数6.304.302.501.500.305.503.902.20 速动比率(%)150.00113.2080.0067.0049.60142.10108.5077.70 现金流动负债比率12.305.70-3.30-9.70-16.8013.606.10-3.80 带息负债比率(%)28.0035.4045.5060.3072.4027.1034.3044.30 或有负债比率(%)0.201.605.5011.7018.700.101.205.00 四、经营增长状况 销售(营业)增长率(%)12.307.302.60-6.00-14.5010.406.402.90 资本保值增长率(%)110.50104.40101.5097.4091.70111.20105.60103.40 销售(营业)利润增长率(%)13.607.501.10-8.80-17.9013.507.301.10 总资产增长率(%)14.709.504.30-5.60-15.7012.408.704.00 技术投入比率(%)7.404.703.001.800.608.505.203.40 五、补充材料 存货周转率(次)8.304.702.201.500.909.505.002.40 资本积累率(%)18.6010.503.20-6.60-11.4020.3011.503.80 三年资本平均增长率(%)- 三年销售平均增长率(%)12.708.704.80-3.20-15.6013.609.005.20 不良资产比率(旧制度)(%)- 中型企业(2012)小型企业(2012) 较低值较差值优秀值良好值平均值较低值较差值优秀值良好值平均值较低值 -3.20-9.9010.106.603.00-4.50-10.509.705.302.40-5.30 -0.90-4.106.905.102.50-1.50-5.506.104.502.20-1.90 0.80-3.1014.7010.405.500.40-5.7015.6011.506.200.40 -3.20-5.4010.304.70-1.30-4.00-6.409.503.60-1.80-5.60 -1.80-8.507.505.501.90-2.90-11.606.704.301.60-3.20 -3.70-9.5012.908.103.40-4.90-11.6010.506.902.50-6.40 0.200.101.100.700.400.200.101.401.000.700.40 1.700.5010.506.403.601.000.409.405.702.700.80 7.0014.100.700.903.208.3015.701.001.404.609.70 0.300.202.001.200.600.300.202.301.500.800.50 -6.50-11.4010.404.70-1.60-6.90-13.209.504.20-1.40-8.20 78.6085.7046.2061.5071.8082.1090.5046.8063.2073.9083.50 1.400.206.504.402.901.600.506.804.703.001.70 58.5048.00156.40115.8082.6067.6050.40164.80122.4085.0069.20 -7.60-13.2012.505.80-2.70-11.40-18.5011.304.90-2.20-13.60 58.5070.6029.0036.6048.6064.5075.3030.6038.7052.3066.60 9.7015.400.201.805.6011.6020.300.302.005.9012.40 -3.50-10.9012.907.702.80-6.70-13.2014.508.902.10-7.50 98.5093.10110.20104.80102.8097.9091.50107.80103.10100.3096.90 -6.90-15.3013.908.601.50-9.60-19.6014.608.701.80-10.90 -3.20-10.6013.809.404.40-4.30-12.5016.5010.603.20-7.50 2.200.806.704.102.501.500.505.303.501.900.80 1.701.109.704.902.101.601.008.304.201.901.30 -4.50-9.7019.4010.703.20-7.80-12.4014.308.402.70-9.60 - -2.20-10.5011.608.004.80-4.50-16.9010.207.503.10-6.80 - 大型企业(2012) 较差值 -12.80 -6.40 -7.60 -7.80 -