Sistem medsebojno povezanih kazalnikov ima lahko izhodišče v (a) dobičkonosnosti sredstev ali dobičkonosnosti naložbe, (b) dobičkonosnosti (lastniškega) kapitala ali (c) z družbeno-gospodarskega vidika v povprečnih plačah. Vendar zahteva nadaljnje razvijanje sistema niz podrobnosti, ki jih obstoječa literatura praviloma zanemarja.

The system of interrelated indicators can have its starting point in (a) return on investment or return on assets, (b) return on equity or (c) average personal income, seen from socio-economic viewpoint. However, any further elaboration of the system demands a lot of details which are usually not considered in the literature.