Adventure Works DW - Kpi - Return on Assets

KPI properties

name	value
name	Return on Assets
description	Net income divided by assets. This is an indicator of the profitability and efficiency of a business, and its ability to leverage its assets to generate income.
id	Return On Assets
display folder	Financial Perspective\Grow Revenue
associated measure group id	Financial Reporting
trend graphic	Standard Arrow
status graphic	Cylinder

Value

// Account 47 = Net Income | Scenario 1 = Actual | Account 2 = Assets
( [Account].[Accounts].&[47], [Scenario].[Scenario].&[1], [Measures].[Amount] ) 
/
( [Account].[Accounts].&[2],  [Scenario].[Scenario].&[1], [Measures].[Amount] )

Goal

// Account 47 = Net Income | Scenario 2 = Budget | Account 2 = Assets
Case
    When IsEmpty
         (
           ( [Account].[Accounts].&[2],  
             [Scenario].[Scenario].&[2], [Measures].[Amount] )
         )
    Then "Not Budgeted"
    Else ( [Account].[Accounts].&[47], [Scenario].[Scenario].&[2], 
           [Measures].[Amount] ) 
         /
         ( [Account].[Accounts].&[2],  [Scenario].[Scenario].&[2], 
           [Measures].[Amount] ) 
End

Status

Case
    When IsEmpty
         (
           ( [Account].[Accounts].&[2],  
             [Scenario].[Scenario].&[2], [Measures].[Amount] )
         )
    Then 0
    When KpiValue( "Return on Assets" ) / KpiGoal( "Return on Assets" ) >= .95
    Then 1
    When KpiValue( "Return on Assets" ) / KpiGoal( "Return on Assets" ) <  .95
         And 
         KpiValue( "Return on Assets" ) / KpiGoal( "Return on Assets" ) >= .85
    Then 0
    Else -1
End

Trend

Case
    When IsEmpty
         (
           ParallelPeriod
           (
             [Date].[Fiscal].[Fiscal Year],
             1,
             [Date].[Fiscal].CurrentMember
           )
         )
    Then 0  
    When VBA!Abs
         (
          ( 
            KpiValue( "Return on Assets" ) 
            - 
            (
              KpiValue( "Return on Assets" ),
              ParallelPeriod
              ( 
                [Date].[Fiscal].[Fiscal Year],
                1,
                [Date].[Fiscal].CurrentMember
              )
            )
          ) 
          /
          (
            KpiValue( "Return on Assets" ),
            ParallelPeriod
            ( 
              [Date].[Fiscal].[Fiscal Year],
              1,
              [Date].[Fiscal].CurrentMember
            )
          )  
         ) <=.03
    Then 0
    When ( 
           KpiValue( "Return on Assets" ) 
           - 
           (
             KpiValue( "Return on Assets" ),
             ParallelPeriod
             ( 
               [Date].[Fiscal].[Fiscal Year],
               1,
               [Date].[Fiscal].CurrentMember
             )
           ) 
         )
         /
         (
           KpiValue( "Return on Assets" ),
           ParallelPeriod
           ( 
             [Date].[Fiscal].[Fiscal Year],
             1,
             [Date].[Fiscal].CurrentMember
           )
         ) >.03
    Then 1
    Else -1
End