The ZVEI Kennzahlensystem is a industry-neutral characteristic numbers system developed by the central association of electro-technology and electronic industry. It is an instrument for analytic operating evaluation, for the determination of the efficiency of an enterprise (Controlling) and thus an information system for the purpose of the enterprise control. The ZVEI characteristic numbers system was developed 1989 (1970) on basis of the you-Pont-pattern and contains 88 main and 122 auxiliary characteristic numbers. Although the characteristic numbers system was developed by a trade association, it is used by enterprises of most different industries with large success and is furthest common by all characteristic numbers systems used in Germany.

Function

The most important source of information of the characteristic number system are the balance and the profit and loss calculation. The ZVEI characteristic number system uses two analysis stages, growth and the structural analysis. As it pursued both the liquidity and profitability and can be regarded advancement of the DuPont Kennzahlensystems. Contrary to the DuPont characteristic number system is the center of attention with the ZVEI characteristic number system however not total capital profitability but own capital funds profitability.

Growth analysis

The growth analysis gives an approximate overview of the operational happening, the past development and future expectations (volume of business, personnel, success) to the actual analysis (structural analysis) before the beginning. It consists of the groups of analyses: Selling, result, capital freeze, creation of value, occupation. On the basis absolute numbers the growth analysis clarifies the development to the preliminary periods.

Structural analysis

The structural analysis goes out from the point characteristic number of own capital funds profitability and regards the enterprise efficiency differentiated by profitability, result formation, capital structure and capital formation by means of the balance indices and/or the yield capacity and risk characteristic numbers. The structural analysis is just as developed as the DuPont characteristic numbers system. Own capital funds profitability is explained by ROI and own capital funds portion.

From the absolute numbers (inventory sizes, motion quantities) four (relationship) characteristic numbers are won, the period-referred yield capacities (yield capacity characteristic number) and the time-referred risks (risk characteristic number):

• Yield capacity characteristic number type A: Motion quantity/motion quantity (e.g. Turnover profitability = profit/conversion); Analysis of the result formation
• Yield capacity characteristic number type B: Motion quantity/inventory size (e.g. ROI = profit/capital); Analysis of the profitability of the enterprise
• Risk characteristic number type A: Inventory size/inventory size (e.g. Own capital funds portion = own capital funds/total capital); Analysis of the capital structure
• Risk characteristic number type B: Inventory size/motion quantity (e.g. sufficient existence = capital freeze/time); Analysis of the capital freeze

The vagueness of characteristic numbers has with the ZVEI characteristic numbers system an unfavorable effect.

See also

• Knowledge management
• Quality management

Literature

• ZVEI, economical committee, ZVEI Kennzahlensystem: an instrument for enterprise control, 4 Aufl., Sachon, Frankfurt/Main, 1989, ISBN 3-920819-77-2
• Gladen, W., characteristic numbers and report systems, Gabler text book, Wiesbaden, 2003, ISBN 3-409-21828-9
• Witt, F., Controlling encyclopedia, DTV Beck, 2002. ISBN 3-406-46843-8

Related links

• ZVEI Kennzahlensystem
• ZVEI, economical characteristic numbers
• Controlling portal, characteristic numbers systems
• Controller"´s homepage
• 4Managers, Return on Investment
• Planning process on tactical-operational level - characteristic numbers systems

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