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    ALDI Financial Perspective

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    Jessica Jess
    Tesco PLC's balanced scorecard for 2013 focuses on improving productivity, growing revenue, and enhancing customer value. Key financial measures include increasing cash flow efficiency ratios and the operations index. Strategic objectives are to grow the UK core business by over 30% from 2013 to 2014, expand revenue opportunities through new store openings and acquisitions, and increase return on assets and return on investment. Non-financial metrics center on growing net assets by over 10% and boosting earnings per share by over 15% to create highly valued brands and maximize shareholder value.

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    © All Rights Reserved
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    ALDI Financial Perspective

    Uploaded by

    Jessica Jess
    508 views10 pages
    Tesco PLC's balanced scorecard for 2013 focuses on improving productivity, growing revenue, and enhancing customer value. Key financial measures include increasing cash flow efficiency ratios and the operations index. Strategic objectives are to grow the UK core business by over 30% from 2013 to 2014, expand revenue opportunities through new store openings and acquisitions, and increase return on assets and return on investment. Non-financial metrics center on growing net assets by over 10% and boosting earnings per share by over 15% to create highly valued brands and maximize shareholder value.

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    Tesco PLC's balanced scorecard for 2013 focuses on improving productivity, growing revenue, and enhancing customer value. Key financial measures include increasing cash flow efficiency ratios and the operations index. Strategic objectives are to grow the UK core business by over 30% from 2013 to 2014, expand revenue opportunities through new store openings and acquisitions, and increase return on assets and return on investment. Non-financial metrics center on growing net assets by over 10% and boosting earnings per share by over 15% to create highly valued brands and maximize shareholder value.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    508 views10 pages

    ALDI Financial Perspective

    Uploaded by

    Jessica Jess
    Tesco PLC's balanced scorecard for 2013 focuses on improving productivity, growing revenue, and enhancing customer value. Key financial measures include increasing cash flow efficiency ratios and the operations index. Strategic objectives are to grow the UK core business by over 30% from 2013 to 2014, expand revenue opportunities through new store openings and acquisitions, and increase return on assets and return on investment. Non-financial metrics center on growing net assets by over 10% and boosting earnings per share by over 15% to create highly valued brands and maximize shareholder value.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 10

    Reference:

    http://www.manishabraham.com/documents/controlling/tescoplc-balancescorecardfortheyear-2013

    FINANCIAL PERSPECTIVE

    1 PRODUCTIVITY STRATEGY
    Improve cost structure
    Cash Flow Efficiency Ratios
    Strategic Objective

    Measure

    Cash flow to revenue = cash flow from


    ability to convert revenue into
    cash flow from operating activities
    cash flow
    Revenue
    Result
    Strategic Objective

    Measure

    Operations Index = Cash flow from


    an index measuring the
    relationship between prifit
    and operating cash flow

    cash flow from operating activities


    profit
    Result

    Increase asset utilization


    Future growth of the business
    Strategic Objective

    Measure

    Percentage increasin
    Increase Net assets

    Net Assets
    Result

    2 GROWTH STRATEGY

    To grow the UK
    Strategic Objective

    Measure

    Group turnov
    2012

    Obtain/maintain profit

    3,885,277,530
    from 2012 - 2013 = Increase 36%

    Expand revenue opportunities

    to expand revenue op

    Strategic Objective
    Measure
    ALDI invested cash of 348m in the acquisition of tangible fixed assets to improve and
    of 54 stores during the year 2014 and the creation of significant employment opportunit
    The average number of employee increased by over 7000 during 2014.

    ROA = Profit / Avera


    Increase Return on Asset

    Profit
    Total asset

    To grow retail services in a


    Strategic Objective

    Measure

    ROI = Gross Profit / Co


    Achieve return on investment

    Gross Profit
    COGS

    Profit Margin = pr
    Increase project revenue

    profit
    revenue
    Profit Margin (%)

    ENHANCE CUSTOMER VALUE

    To be a creator of highly valued brand


    Strategic Objective

    Measure

    Earning per
    Growth in underlying diluted
    earnings

    Profit (after tax)


    Ordinary shares issues
    EPS (%)

    Key Financial
    Accounts
    Cash
    Net worth

    2010
    130,711,951
    1,335,251,345

    Total Current Assets

    301,512,934

    Total Current Liabilities

    452,765,093

    orecardfortheyear-2013

    ow Efficiency Ratios
    Measures

    revenue = cash flow from operating activities / revenue


    2012

    2013

    2014

    399,828,456

    517,856,875

    509,098,220

    3,890,858,419

    5,271,852,605

    6,893,256,574

    0.10

    0.10

    0.07

    Measures

    s Index = Cash flow from operating activities / profit


    2012

    2013

    2014

    399,828,456

    517,856,875

    509,098,220

    112,633,435

    198,058,295

    192,691,540

    3.55

    2.61

    2.64

    owth of the business


    Measures
    Percentage increasing of net asset
    2012
    1,615,104,274

    2013

    2014

    1,824,748,246

    1,954,755,244

    209,643,972

    130,006,998

    Increase by

    To grow the UK core


    Measures
    Group turnover profit
    2013
    5,271,852,605

    2014
    6,893,256,574

    From 2013 - 2014 = Increase 31%

    to expand revenue opportunities

    Measures
    d assets to improve and increase the group's store and distribution network resulting in the opening
    employment opportunities.

    ROA = Profit / Average Total Asset


    2012

    2013

    2014

    112,633,435

    198,058,295

    192,691,540

    1,858,207,267

    2,197,399,723

    2,487,809,854

    0.06

    9.01

    7.75

    2013

    2014

    To grow retail services in all our markets


    Measures
    ROI = Gross Profit / Cost of Goods Sold
    2012
    172,125,077

    315,147,214

    341,036,921

    3,713,152,453

    4,956,705,391

    6,552,219,653

    0.05

    0.06

    0.05

    2013

    2014

    Profit Margin = profit/revenue


    2012
    172,125,077

    315,147,214

    341,036,921

    3,890,858,419

    5,271,852,605

    6,893,256,574

    4.42

    5.98

    4.95

    r of highly valued brands


    Measures
    Earning per share
    2012

    2013

    2014

    112,633,435

    198,058,295

    192,691,540

    1,061,429,168

    1,061,429,168

    1,061,429,168

    10.61

    18.66

    2011

    18.15

    2012

    2013

    293,026,853

    269,072,589

    277,038,346

    1,510,238,658

    1,607,814,660

    1,817,950,230

    471,290,695

    685,066,520

    738,166,638

    460,799,023

    688,302,243

    870,271,525

    Target

    Target

    Target

    Increase of net asset

    Target

    > 0% increase in profit

    I don't know about ALDI's target.. The highlight wit


    up..There's nothing mention specifically.. But for g
    create growth in the shareholder

    Target
    n network resulting in the opening

    Target
    Increase from 2012 to
    2014

    Target

    Increase from 2012 to


    2014

    Increase from 2012 to


    2014

    Target

    Increase from 2012 to


    2014

    2014
    356,147,416
    1,948,445,004
    749,481,037
    1,045,091,871

    target.. The highlight with yellow color is I made it


    ion specifically.. But for generally, the target is for
    growth in the shareholder value..

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