<?xml version="1.0" encoding="UTF-8"?>
<rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:wfw="http://wellformedweb.org/CommentAPI/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	>

<channel>
	<title>KPI Portal &#187; Financial</title>
	<atom:link href="http://www.kpi-portal.com/category/bsc/financial/feed" rel="self" type="application/rss+xml" />
	<link>http://www.kpi-portal.com</link>
	<description>The first step to a steerable organization</description>
	<pubDate>Sun, 11 Apr 2010 15:58:01 +0000</pubDate>
	<generator>http://wordpress.org/?v=2.5</generator>
	<language>en</language>
			<item>
		<title>Product-level costs</title>
		<link>http://www.kpi-portal.com/bsc/financial/product-level-costs/</link>
		<comments>http://www.kpi-portal.com/bsc/financial/product-level-costs/#comments</comments>
		<pubDate>Sat, 24 Jan 2009 18:00:46 +0000</pubDate>
		<dc:creator>Bas van Raaij</dc:creator>
		
		<category><![CDATA[All sectors]]></category>

		<category><![CDATA[Finance &amp; Control]]></category>

		<category><![CDATA[Financial]]></category>

		<category><![CDATA[KPI]]></category>

		<category><![CDATA[costs]]></category>

		<category><![CDATA[product]]></category>

		<guid isPermaLink="false">http://www.kpi-portal.com/?p=185</guid>
		<description><![CDATA[Product-level costs arise from activities to support the production of the product or model. For example, engineering support costs for process modifications and product design depend on the existence of the product line and do not vary with the number of units or number of batches produced.
Variables: All costs for supporting production
Calculation: Sum of these [...]]]></description>
		<wfw:commentRss>http://www.kpi-portal.com/bsc/financial/product-level-costs/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Batch-level costs</title>
		<link>http://www.kpi-portal.com/bsc/financial/batch-level-costs/</link>
		<comments>http://www.kpi-portal.com/bsc/financial/batch-level-costs/#comments</comments>
		<pubDate>Sat, 24 Jan 2009 17:58:07 +0000</pubDate>
		<dc:creator>Bas van Raaij</dc:creator>
		
		<category><![CDATA[All sectors]]></category>

		<category><![CDATA[Finance &amp; Control]]></category>

		<category><![CDATA[Financial]]></category>

		<category><![CDATA[KPI]]></category>

		<category><![CDATA[batch]]></category>

		<category><![CDATA[costs]]></category>

		<guid isPermaLink="false">http://www.kpi-portal.com/?p=184</guid>
		<description><![CDATA[Batch-lever costs arise from activities performed once for each batch or lot of products. For example, machine setups, cleanup, moving the batch to the next step in the production process depend on the number of batches rather than the number of units in each batch. Purchase orders and inspections are also examples of batch-level activities. [...]]]></description>
		<wfw:commentRss>http://www.kpi-portal.com/bsc/financial/batch-level-costs/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Unit level costs</title>
		<link>http://www.kpi-portal.com/bsc/financial/unit-level-costs/</link>
		<comments>http://www.kpi-portal.com/bsc/financial/unit-level-costs/#comments</comments>
		<pubDate>Sat, 24 Jan 2009 17:54:23 +0000</pubDate>
		<dc:creator>Bas van Raaij</dc:creator>
		
		<category><![CDATA[All sectors]]></category>

		<category><![CDATA[Finance &amp; Control]]></category>

		<category><![CDATA[Financial]]></category>

		<category><![CDATA[KPI]]></category>

		<category><![CDATA[costs]]></category>

		<category><![CDATA[direct]]></category>

		<category><![CDATA[unit]]></category>

		<guid isPermaLink="false">http://www.kpi-portal.com/?p=183</guid>
		<description><![CDATA[Unit level costs arise from activities that are performed at least once for each unit of product. For example, machining a surface, drilling a hole, or attaching a subassembly must be done for eacht and every unit produced. These costs include direct labor and material, machine costs, and direct energy costs.
Variables: direct labor costs, direct [...]]]></description>
		<wfw:commentRss>http://www.kpi-portal.com/bsc/financial/unit-level-costs/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Return on Marketing Investment (ROMI)</title>
		<link>http://www.kpi-portal.com/bsc/financial/return-on-marketing-investment-romi/</link>
		<comments>http://www.kpi-portal.com/bsc/financial/return-on-marketing-investment-romi/#comments</comments>
		<pubDate>Sat, 24 Jan 2009 17:45:21 +0000</pubDate>
		<dc:creator>Bas van Raaij</dc:creator>
		
		<category><![CDATA[All sectors]]></category>

		<category><![CDATA[Finance &amp; Control]]></category>

		<category><![CDATA[Financial]]></category>

		<category><![CDATA[KPI]]></category>

		<category><![CDATA[investment]]></category>

		<category><![CDATA[Marketing]]></category>

		<category><![CDATA[return]]></category>

		<guid isPermaLink="false">http://www.kpi-portal.com/?p=182</guid>
		<description><![CDATA[Return on Marketing Investment (ROMI) can help you in optimizing your earings from marketing activities. Improving ROMI says your marketing effectiveness has grown, resulting in higher revenues and market share.
Variables: Investments in marketing, earnings from marketing activities
Calculation: (Earnings / investment) * 100%
Measured as: Percentage (%), 
Interpretation of results: Higher is better
Originally posted at KPI Portal: [...]]]></description>
		<wfw:commentRss>http://www.kpi-portal.com/bsc/financial/return-on-marketing-investment-romi/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Return on Investment</title>
		<link>http://www.kpi-portal.com/bsc/financial/return-on-investment/</link>
		<comments>http://www.kpi-portal.com/bsc/financial/return-on-investment/#comments</comments>
		<pubDate>Sat, 24 Jan 2009 17:31:21 +0000</pubDate>
		<dc:creator>Bas van Raaij</dc:creator>
		
		<category><![CDATA[All sectors]]></category>

		<category><![CDATA[Finance &amp; Control]]></category>

		<category><![CDATA[Financial]]></category>

		<category><![CDATA[KPI]]></category>

		<category><![CDATA[income]]></category>

		<category><![CDATA[investment]]></category>

		<category><![CDATA[return]]></category>

		<category><![CDATA[revenue]]></category>

		<guid isPermaLink="false">http://www.kpi-portal.com/?p=181</guid>
		<description><![CDATA[The revenues (before interest, taxes and dividends) earned on invested capital.
calculated by dividing the total capital into earnings before interest, taxes, or dividends are paid.
Variables: Revenues, investment
Calculation: (revenues / investment) * 100%
Measured as: Percentage (%),
Interpretation of results: Higher is better
Originally posted at KPI Portal: Your first step to a fully steerable organization!
Return on Investment


&#160;&#160;












]]></description>
		<wfw:commentRss>http://www.kpi-portal.com/bsc/financial/return-on-investment/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Opportunity costs</title>
		<link>http://www.kpi-portal.com/bsc/financial/opportunity-costs/</link>
		<comments>http://www.kpi-portal.com/bsc/financial/opportunity-costs/#comments</comments>
		<pubDate>Sat, 24 Jan 2009 17:21:24 +0000</pubDate>
		<dc:creator>Bas van Raaij</dc:creator>
		
		<category><![CDATA[All sectors]]></category>

		<category><![CDATA[Finance &amp; Control]]></category>

		<category><![CDATA[Financial]]></category>

		<category><![CDATA[KPI]]></category>

		<category><![CDATA[capital]]></category>

		<category><![CDATA[costs]]></category>

		<category><![CDATA[opportunity]]></category>

		<guid isPermaLink="false">http://www.kpi-portal.com/?p=180</guid>
		<description><![CDATA[Opportunity costs measure what the firm forgoes when it chooses a specific action. The notion of opportunity costs is crucial in decision making.
Variables: cost of capital, avg net value
Calculation: Cost of capital * average net value
Measured as: Value ($/€), 
Interpretation of results: Lower is better
Originally posted at KPI Portal: Your first step to a fully [...]]]></description>
		<wfw:commentRss>http://www.kpi-portal.com/bsc/financial/opportunity-costs/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Residual Income</title>
		<link>http://www.kpi-portal.com/bsc/financial/residual-income/</link>
		<comments>http://www.kpi-portal.com/bsc/financial/residual-income/#comments</comments>
		<pubDate>Sat, 24 Jan 2009 17:17:41 +0000</pubDate>
		<dc:creator>Bas van Raaij</dc:creator>
		
		<category><![CDATA[All sectors]]></category>

		<category><![CDATA[Finance &amp; Control]]></category>

		<category><![CDATA[Financial]]></category>

		<category><![CDATA[KPI]]></category>

		<category><![CDATA[capital]]></category>

		<category><![CDATA[costs]]></category>

		<category><![CDATA[income]]></category>

		<category><![CDATA[opportunity]]></category>

		<category><![CDATA[residual]]></category>

		<guid isPermaLink="false">http://www.kpi-portal.com/?p=179</guid>
		<description><![CDATA[Some firms use this KPI to overcome some of the incentive deficiencies of ROI, such as underinvesting. Residual income measures divisional performance by subtracting the opportunity cost of capital employed from division profits.
Variables: Opportunity costs of capital employed, division profits
Calculation: Division profits - Opportunity cost
Measured as: Value ($/€), 
Interpretation of results: Lower is better
Originally posted [...]]]></description>
		<wfw:commentRss>http://www.kpi-portal.com/bsc/financial/residual-income/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Direct costs</title>
		<link>http://www.kpi-portal.com/bsc/financial/direct-costs/</link>
		<comments>http://www.kpi-portal.com/bsc/financial/direct-costs/#comments</comments>
		<pubDate>Sat, 24 Jan 2009 17:11:44 +0000</pubDate>
		<dc:creator>Bas van Raaij</dc:creator>
		
		<category><![CDATA[All sectors]]></category>

		<category><![CDATA[Finance &amp; Control]]></category>

		<category><![CDATA[Financial]]></category>

		<category><![CDATA[KPI]]></category>

		<category><![CDATA[costs]]></category>

		<category><![CDATA[direct]]></category>

		<category><![CDATA[labor]]></category>

		<category><![CDATA[material]]></category>

		<guid isPermaLink="false">http://www.kpi-portal.com/?p=178</guid>
		<description><![CDATA[Direct costs of a product or service are those items that are easily traced to the product or service. Direct labor and direct material costs are direct costs.
Variables: Direct labor, direct material
Calculation: Sum of all direct labor and direct material costs.
Measured as: Value ($/€), 
Interpretation of results: Lower is better
Originally posted at KPI Portal: Your [...]]]></description>
		<wfw:commentRss>http://www.kpi-portal.com/bsc/financial/direct-costs/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Period costs</title>
		<link>http://www.kpi-portal.com/bsc/financial/period-costs/</link>
		<comments>http://www.kpi-portal.com/bsc/financial/period-costs/#comments</comments>
		<pubDate>Sat, 24 Jan 2009 17:09:47 +0000</pubDate>
		<dc:creator>Bas van Raaij</dc:creator>
		
		<category><![CDATA[All private sectors]]></category>

		<category><![CDATA[Finance &amp; Control]]></category>

		<category><![CDATA[Financial]]></category>

		<category><![CDATA[KPI]]></category>

		<category><![CDATA[costs]]></category>

		<category><![CDATA[period]]></category>

		<guid isPermaLink="false">http://www.kpi-portal.com/?p=177</guid>
		<description><![CDATA[Period costs are those costs that are expensed in the period in which they are incurred. They include all non-manufacturing accounting costs incurred to sell the product, e.g. administration, distribution, warehousing and selling.
Variables: All costs expensed in the period in which they are incurred.
Calculation: Sum of the period costs
Measured as: Value ($/€), 
Interpretation of results: [...]]]></description>
		<wfw:commentRss>http://www.kpi-portal.com/bsc/financial/period-costs/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Product costs</title>
		<link>http://www.kpi-portal.com/bsc/financial/product-costs/</link>
		<comments>http://www.kpi-portal.com/bsc/financial/product-costs/#comments</comments>
		<pubDate>Sat, 24 Jan 2009 17:05:30 +0000</pubDate>
		<dc:creator>Bas van Raaij</dc:creator>
		
		<category><![CDATA[All private sectors]]></category>

		<category><![CDATA[Finance &amp; Control]]></category>

		<category><![CDATA[Financial]]></category>

		<category><![CDATA[KPI]]></category>

		<category><![CDATA[costs]]></category>

		<category><![CDATA[manufacture]]></category>

		<category><![CDATA[product]]></category>

		<guid isPermaLink="false">http://www.kpi-portal.com/?p=176</guid>
		<description><![CDATA[Product costs include all those accounting costs incurred to manufacture a product. These type of costs are inventoried and expensed only when the product is sold.
Variables: All costs to manufacture a product
Calculation: Sum of all costs to manufacture a product
Measured as: Value ($/€), 
Interpretation of results: Lower is better
Originally posted at KPI Portal: Your first [...]]]></description>
		<wfw:commentRss>http://www.kpi-portal.com/bsc/financial/product-costs/feed/</wfw:commentRss>
		</item>
	</channel>
</rss>
