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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Some confusing
Hi sir
I would like to carify intangible asset not included in calculating of capital employed?
If we wan to calculate ration for employee usually staff cost per revenue or revenue per staff cost is use? Their formula is revenue divided staff cost or staff cost divided revenue?
Thanks.
1 I would normally include intangible assets.
2 Either will work but have to be interpreted differently.
