Business performance index processing system

摘要

A computer is used to perform the calculations for obtaining: a capital composition corresponding to a predetermined default probability based on a probability distribution of a return on investment; a weighted average cost of capital based on the capital composition, a borrowing cost, and an equity cost; and a market efficiency value added from the weighted average cost of capital and a net operating profit after tax. The market efficiency value added obtained through these calculations is then displayed appropriately so as to provide support in decision-making. This provides support in decision-making for determining investment or with drawal for each business unit to concentrate on specific areas of businesses, ensuring optimum business operations, and thereby allowing an enterprise to maintain a sustainable growth in harmony with the society. <IMAGE>