Table 2 Indicator system for business performance evaluation of SMEs in Cross-border E-commerce.
Indicator category | Name | Definition |
---|---|---|
Revenue level | Return on assets (ROA) | Net profit / Total assets (%) |
Return on investment (ROI) | After-tax operating profit / Total invested capital (%) | |
Financial stability | Debt-to-asset ratio (DAR) | Total liabilities / Total assets (%) |
Quick ratio (QR) | Quick assets / Current liabilities (%) | |
Asset operation efficiency | Total asset turnover (TAT) | Operating revenue / Average total assets |
Business expansion capacity | Revenue growth rate (RGR) | (Current period revenue - previous period revenue) / Previous period revenue |