ACC 3163: Quantitative Analysis for Accounting (Ye)

S&P 500 Ratio & Annual Returns

The Standard & Poors 500 Index is a collection of stocks intended to reflect the overall return characteristics of the stock market as a whole. The stocks that make up the S&P 500 are selected by market capitalization, liquidity and industry.  As the Standard & Poor's 500 Index is the most commonly used benchmark for determining the state of the overall economy and measuring stock market performance,  the following ratios, values or historical annual returns from the S&P 500 would be meaningful and useful for comparison purposes.

Key Performance Indicator (KPI)

Key Performance Indicators (KPIs) are the critical (key) indicators of progress toward an intended result. KPIs provides a focus for strategic and operational improvement, create an analytical basis for decision making and help focus attention on what matters most. (Source:

A Key Performance Indicator is a measurable value that demonstrates how effectively a company is achieving key business objectives. Organizations use KPIs at multiple levels to evaluate their success at reaching targets.  Below are some examples of KPIs.