Return on capital employed(資本投資報酬率)是什么_2022年ACCA考試FM知識點
涵養(yǎng)就是，當一個明顯沒見過世面的人在你面前顯擺的什么或過譽什么的時候，不要去把它比下去。厚道就是，另找個時機帶他見見世面，免得被別人羞辱。acca備考正在進行中，今天東奧小編為大家整理了關于Return on capital employed(資本投資報酬率)相關知識點，趕快來看一下吧。
【內容導航】
Return on capital employed(資本投資報酬率)
【知識點】
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
人生必走的路、必吃的苦是孤獨，苦到盡頭，甘自來，獅子不怕孤獨，所以強大;羚羊喜歡群居，因為弱小;人生無處不修行，能在孤獨中心靜如水，才能在紛擾里安然無恙。以上就是東奧小編為大家整理的ACCA考試相關知識點了，最后預祝大家順利上岸。
注：以上內容來自FM精講班第9講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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