Accounting for IGCSE & O level - Advanced Principles (Section 2 - No. 4)
The return on capital employed (ROCE) expresses the profit for the year of a business as:
a percentage of the return on investments.
a percentage of revenue.
a percentage of the capital employed.
the total amount of revenue minus all expenses.
Објашњење
ROCE expresses the profit for the year of a business as a percentage of the total capital invested in the business.