Zh. Gornostaeva, Ph.D. in Economics, Professor,Deputy Head of Service Department

E. Alekhina, Ph.D. in Economics, Associate Professor I. Kushnareva, Ph.D. in Economics, Associate Professor Service Department, Institute of the service sector and enterprise (branch) of Don State Technical University,

Shakhty, Rostovkaya oblast, Russia

IndicatorFormula for indicator calculating

Description of the economic value of the indicator

Indicators of service enterprise profitabilityService profitability Ps=P/С Ratio of profit to service cost price

Return on assets Rа=P/А Ratio of profit to assets

Cost intensity CI=C/RRatio of main cost items (capital assets, capital and assets) to

revenueProfitableness PR=P/R Ratio of profit to revenue

Indicators of financial state of service enterprisesLiquidity LQ=А/L Ratio of assets to liabilitySolvency S=Int/Borr Ratio of internal funds to borrowed assets

Indicators of marketing activity of service enterprisesSales gain Gs=Sp1/Sp0 Ratio of sales in the current period to sales in the previous periodEnterprise share at the market

Se=Se1/SetotRatio of sales of certain enterprise to the total sales at the service

marketIndicators of economic activity of service enterprises

Sales per one employee Ss=S/Ne Ratio of sales to the number of employees of service enterprise

Profit per one employee Sp=P/Ne Ratio of profit to the number of employees of service enterprise

Capital productivity Cp=S/Ca Ratio of sales to capital assetsOutput-capital ratio OC=P/C Ratio of profit to capital

Zh. Gornostaeva, Ph.D. in Economics, Professor,Deputy Head of Service Department

E. Alekhina, Ph.D. in Economics, Associate Professor I. Kushnareva, Ph.D. in Economics, Associate Professor Service Department, Institute of the service sector and enterprise (branch) of Don State Technical University,

Shakhty, Rostovkaya oblast, Russia