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)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-06-27 09:02:18

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)】

Return on capital employed(資本投資報(bào)酬率)是什么

ROCE is also called accounting rate of return (ARR) and return on investment (ROI)

2022年ACCA考試FM知識(shí)點(diǎn)

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(dú),，苦到盡頭，甘自來(lái),，獅子不怕孤獨(dú),，所以強(qiáng)大;羚羊喜歡群居，因?yàn)槿跣?人生無(wú)處不修行,，能在孤獨(dú)中心靜如水,，才能在紛擾里安然無(wú)恙,。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了,，最后預(yù)祝大家順利上岸。

注：以上內(nèi)容來(lái)自FM精講班第9講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載)

贊
+1 打印

上一篇： Managing inventories(庫(kù)存管理)_2022年ACCA考試FM知識(shí)點(diǎn)

下一篇： Capital budgeting process(資本預(yù)算流程)是什么_2022年ACCA考試FM知識(shí)點(diǎn)