Return on capital employed(資本投資報(bào)酬率)是什么_2022年ACCA考試FM知識(shí)點(diǎn)
涵養(yǎng)就是，當(dāng)一個(gè)明顯沒(méi)見(jiàn)過(guò)世面的人在你面前顯擺的什么或過(guò)譽(yù)什么的時(shí)候，不要去把它比下去。厚道就是，另找個(gè)時(shí)機(jī)帶他見(jiàn)見(jiàn)世面，免得被別人羞辱。acca備考正在進(jìn)行中，今天東奧小編為大家整理了關(guān)于Return on capital employed(資本投資報(bào)酬率)相關(guān)知識(shí)點(diǎn)，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Return on capital employed(資本投資報(bào)酬率)
【知識(shí)點(diǎn)】
ROCE is also called accounting rate of return (ARR) and return on investment (ROI)
u Profit is after depreciation but before interest and tax.
u Acceptance Criteria: Accept all projects with an ROCE above the company's target.
Return on capital employed (ROCE)
? Advantages of ROCE
? It is a quick and simple calculation.
? It involves the familiar concept of a percentage return. The fact that it gives a relative measure means that ROCE makes it easy to compare two investment options.
? It looks at the entire project life.
? Disadvantages of ROCE
? It is based on accounting profits and not cash flows.
? It is a relative measure which takes no account of the size.
? It takes no account of the length of the project.
? Ignores the time value of the cash flows
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注：以上內(nèi)容來(lái)自FM精講班第9講
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