Page 522 - Ebook HTKH 2024

emissions (solid, liquid, gas) are treated. Green economic growth is an important part
of sustainable development.

Criteria reflecting the economic efficiency of the enterprise.
Financial efficiency
Profitability Ratios:
Profit after tax on revenue ROS (Return on Sales)
ROS = (Profit after tax / Revenue) x 100%
Return on assets ROA (Return on Assets)
ROA = (Profit after tax / Average total assets) x 100%
Return on equity ROE (Return on Equity)

ROE = (Profit after tax / Average equity) x 100%
Asset management ability:
Inventory turnover (VQHTK) (Inventory turnover)
VQHTK = Revenue / Average inventory (cycles)
Debt collection period Credit sales (KTN)
KTN = (Average receivables x 360 / Revenue) (days)

Total asset turnover (VQTTS)
VQTTS = (Revenue / Average total assets) (day)
Labor efficiency
Marginal value of labor
By product:
= × 100%
∆
∆

: Labor productivity by product

By net income (NI)
= × 100%

: Labor productivity by profit after tax

Issues of resource use, environmental pollution treatment
Intensity of greenhouse gas emissions (Total greenhouse gas emissions/GDP)
Proportion of electricity from renewable energy/total energy used

Proportion of solid waste from production activities collected and treated
Proportion of solid waste from production activities treated by direct landfilling
3. Research method
Statistical method
Using statistical methods of business results and some economic indicators of the
company; Data is collected for 5 years from 2019-2023. Specifically: for HPG data (1/1

to 31/12 each year), for HSG data (1/10 of the previous year to 30/9 of the following
year); approximately, the authors calculate this value as equivalent to each
corresponding year.
Comparative method

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