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Financial Indicators

Indicators, sometimes called financial ratios, are tools for analyzing a company’s finances. They enable you to compare two accounts or sets of accounts from the balance sheet or the profit and loss account, in the form of a ratio. They also let you measure the financial health of a company, and make comparisons from one year to the next or against those of other companies.

To define financial indicators in OpenERP, you should install the module account_report (from extra-addons). When installing the module, the usual financial indicators are registered in OpenERP.

You can consult your indicators, calculated in real time, from the menu Accounting ‣ Reporting ‣ Generic Reporting ‣ Reporting ‣ Custom reporting.

Indicators defined by default in OpenERP are the following:

• Indicators of Working Capital : determines if the company can pay its short term debts in normal conditions. It is calculated from (Stocks + Cash + Current Assets) / Current Liabilities .

• Financial Ratios : enables you to calculate the company’s liquidity. It is defined as follows: ( Current Assets – Stocks) / Current Liabilities .

• Fixed Assets : in a going concern, the value of fixed assets are covered in the first place by owners’ capital and in the second place by all of the long term liabilities. Ideally, this indicator will be greater than 1.

小技巧

Calculation of Indicators

Calculating indicators can take quite a while in OpenERP, because you have to analyse the whole company’s accounting entries.

So it is best not to calculate all of the indicators at once, but just a small selection to keep calculation time within limits.

Time Analysis of Indicators

You can analyze the financial indicators along two axes. You must have a figure calculated at a particular instant of time when you compare accounts, balances and the ratios between them. But you can also calculate a time series to follow the change of a given indicator throughout the life of the company.

To do a temporal analysis of your indicators, you must install the module account_report from the set of modules in extra-addons.

Once this module is installed, you can click on a financial indicator to get a graph of its evolution in time.

History of an accounting indicator

Defining your Own Indicators

You can define your own indicators in OpenERP using the menu Accounting ‣ Reporting ‣ Generic Reporting ‣ Reporting ‣ Custom reporting.

Defining a new indicator

You should make sure that the accounts that you base indicators on are given unique account codes, because codes are used in the creation of formulae. Create a formula using the syntax indicated in the instructions at the bottom of the form:

• Sum of debits in a general account: debit(‘12345’) ,

• Sum of credits in a general account: credit(‘12345’) ,

• Balance of a general account: balance(‘12345’) ,

• Value of another indicator: report (‘IND’) .

where:

• 12345 represents the code of a general account,

• IND represents the code of another indicator.

So, using this notation, the cash ratio is defined by balance(‘4’, ‘5’) / balance(‘1’) – that is the balance in accounts 4 and 5 divided by the balance in account 1.