| 摘要 |
The present invention discloses a method and an apparatus for evaluation of business performances of business enterprises. This invention envisages a resource based costing methodology and new form of a company rating designated as resource based profit points or Resource Tool Profit Points [RTPP]. The resources specified here are financial resources and non-financial resources. The financial resources include money (capital), manpower, machines (assets), materials, management, and information; and the non-financial resources include customer focusing, quality of products and services, employee satisfaction and the ability to formulate appropriate business strategies. The RTPP rating computed for a company measures the company's cost strength, value strength and management strength, in a scientific and quantifiable manner. A periodic assessment of companies through the RTP method proposed by the present invention helps in arresting the malignant growth of a company and in highlighting the areas where corrective actions need to be taken. |
