Key Performance Indicators (KPI) and KPI-Systems 2025/2026 Exam Questions and Verified Answers | Already Graded A+

Key Performance Indicators (KPI) and
KPI-Systems 2025/2026 Exam Questions
and Verified Answers | Already Graded
A+



Key Performance Indicators - 🧠 ANSWER ✔✔are quantitative data, which

enable the Controlling to provide numeric information about complex

business processes for the management of a company


Types of KPI - 🧠 ANSWER ✔✔Statistic format


+Relative KPI: Equity ratio, Turnover rate etc.

+Absolute KPI: Contribution margin, Profit, Turnover etc.

Objectives:

+Efficiency KPI

+Performance / Operating KPI

+Liquidity KPI

+etc.



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STATEMENT. ALL RIGHTS RESERVED
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, KPI Functions - 🧠 ANSWER ✔✔Excitation function


Operationalization function

Specification function

Coordination function

Control function


Revenue KPI - 🧠 ANSWER ✔✔Absolute KPI:


•Profit

•Turnover


Sales profitability or Return on Sales - 🧠 ANSWER ✔✔Profit/Sales


Capital profitability or Return on Capital - 🧠 ANSWER ✔✔(Profit+Costs of

debt)/Total Capital


Return on Equity - 🧠 ANSWER ✔✔Profit/Equity


Return on Debt - 🧠 ANSWER ✔✔Costs of Debt/Total Debt


Liquidity ratio 1 - 🧠 ANSWER ✔✔Liquid Funds/short-term Liabilities


Liquidity ratio 2 - 🧠 ANSWER ✔✔(Liquid Funds + short-term acc.

Receivables)/short-term Liabilities

COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
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