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ROI

Forums › ACCA Forums › ACCA MA Management Accounting Forums › ROI

  • This topic has 0 replies, 1 voice, and was last updated 12 years ago by inarinjamelne.
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  • May 10, 2013 at 8:07 am #125040
    inarinjamelne
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    • Topics: 3
    • Replies: 1
    • ☆

    How we can distinguish in exam:
    1. performance measurement – ROI or ROCE – (profit/capital employed)* 100% and
    2.divisional performance measurement – also is ROI !!!! ( controllable profit/controllable investment) * 100%.
    What they meant by investment ( I do not understand , exactly which figures will be , if we look at the balance sheet)

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