| 摘要 |
Disclosed is a method and system implementing a useful algorithm as a tool for analyzing the use of profitability of an organization. The system calculates the profitability related to: the change in the level of revenues, the change in the operating leverage, and the change in the equity financing of total assets, for a fiscal period, or a series of fiscal periods. The three calculations are then summed to result in a total profitability ratio. The total profitability ratio is also equal to the Net Income divided by the Total Revenues of the subject organization for a given fiscal period. Multiplying the total profitability ratio by the total anticipated revenues for a given fiscal period results in a profit amount that has been or must be attained in order to achieve a targeted revenue growth and targeted financial ratios related to operating leverage and to equity to total assets. The system is both descriptive and prescriptive in that it can be used to analyze both past and future fiscal periods, as well as the current fiscal period. For the past and the current fiscal periods, the system can show how profit generated was utilized. For future fiscal periods, the system can show how much profit must be generated in order to achieve specified goals, or how changes in one or more variables will effect profitability. The system is usable by any organization or individual, for profit or not for profit, incorporated or non-incorporated.
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