• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

ROI

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › ROI

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • July 7, 2020 at 3:28 am #576176
    Holmes1308
    Member
    • Topics: 34
    • Replies: 16
    • ☆☆

    “ROI=Controllable Profit/Capital Employed

    Controllable profit is usually taken after depreciation but before tax.”

    Sir in my study text the aforementioned statements are stated, and i have a doubt pertaining to it. Why is controllable profit after deprn? becuase deprn is a non-controllable cost. So technically profit figure should be EBITDA.

    July 7, 2020 at 9:12 am #576209
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54832
    • ☆☆☆☆☆

    It depends who controls the purchase of the non-current assets. If the division decides on the purchases then the depreciation is controllable. If it is the head office who decided on the purchase then the depreciation is not controllable by the division.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • Abdinur on FA Chapter 22 Questions Group Accounts The Consolidated Statement of Financial Position (1)
  • YvonneB on Introduction to Taxation – CIMA F1 Financial Reporting
  • Arnold89 on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • deepikasingh on ACCA BT Chapter 17 – The nature of communication – Questions

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in