The use of key performance indicators is crucial for evaluating companies in a comparable manner. Business indicators are used to evaluate a company's performance and are therefore an essential part of a business plan.

Why are business metrics important?

In a business plan, all relevant key figures must be presented clearly and concisely so that the reader can form an informed opinion about the business idea. It is crucial to adapt the key figures depending on the target group, as banks, investors and business partners have different interests and requirements.

Which business metrics should be included in the business plan?

The selection of business metrics depends on various factors such as industry, company size and business type. The most important metrics that should be included in a business plan are:

• Capital structure and financing:
  • Debt ratio: This figure provides information about the ratio of debt to equity and shows the financial stability of the company.
  • Acid Ratio: This ratio measures the liquidity of a company and shows the extent to which short-term liabilities are covered by liquid assets.
  • Investment ratio: This is about showing constant but sustainable growth through continuous investments in relation to sales.
• Profitability:
  • Return on Investment (ROI): The ROI shows the relationship between profit and capital invested and provides information about the profitability of an investment.
  • Operating Profit Margin: This key figure indicates what percentage of sales remains as operating profit and shows the profitability of the operating business.
• Liquidity:
  • Current Ratio: The current ratio compares current assets with current liabilities and shows the liquidity of the company.
  • Quick Ratio: The quick ratio is a stricter form of the current ratio because it only takes into account liquid assets and short-term receivables and thus enables a more accurate assessment of liquidity.
• Cost structure:
  • Wage cost ratio: This key figure shows the ratio of wage costs to sales and provides information about the efficiency of personnel expenses.
  • Other cost items (eg OPEX; COGS) can be compared with sales or total costs to determine which factors have the greatest impact on the reduction in sales. The main aim here is to identify potential cost savings.

Why are these metrics important?

The key figures mentioned are crucial for evaluating the financial health and performance of a company. They help to assess the stability, profitability and liquidity of a company and serve as a basis for business decisions. Ultimately, they are control tools for you as an entrepreneur. For the bank or other financing partners, they serve to increase transparency and show that you have a firm eye on your business.

How are the key figures presented in the business plan?

To ensure that readers can easily understand the business plan, it is advisable to list the key figures both in the text and in a clear table. In addition, each key figure should be accompanied by a brief explanation of its meaning and calculation method. It is important not to simply list the key figures, but to evaluate them and comment on them in context.

Support from experts:

Our experts will be happy to help you create your business plan. Contact us for an individual offer and receive professional support in selecting and presenting the business metrics in your business plan.