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THE APPLICABILITY OF SELECTED FINANCIAL METRICS IN EVALUATING PURHASING PERFORMANCE
(STEF92 Technology, 2015, SVANDOVA, E., SUCHANEK, P.)
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Return on Assets (ROA) may be encountered as an indicator of the supply in the research studies on supply issues. The indicator is rather an indicator of the performance of the entire enterprise, as evidenced by the very low correlation with the purchasing operating efficiency metrics as purchased quantity per dollar, purchased quantity per purchasing employee, or turnover ratio. Another way to evaluate the purchasing performance is based on Management by Objectives (MBO). The metrics of purchasing operational eff...



