Attribute 01

Performance Measurement Index (PMI)

Reference

Financial Health (FH)

Economic Performance

FH1

Sales, Gross Margin, EBITA, Net Profit, Market Capitalization, Total Assets, Total Liability, Cash to Cash Cycle Time, Net Working Capital, Contribution to National Exchequer and Total CSR

( Alora & Barua, 2019 ;

Kurien & Qureshi, 2018 )

Cost

FH2

COGS, Operating Cost, Total SCM Cost, Logistics Cost

( Alora & Barua, 2019 ;

Kurien & Qureshi, 2018 )

Budget Variance

FH3

Budget Variance in Customs Duty, Customs, Penalty, C & F Cost, Demurrage, Handing Damage, Cost of Production/Unit, Annual Wastage, Delivery Cost/Trip etc.

( Alora & Barua, 2019 ;

Kurien & Qureshi, 2018 )