return on capital employed


return on capital employed
return on capital employed (ROCE)
Measures the operating profit of a company as a percentage of capital employed and so gives a measure of overall efficiency in using available resources to generate profit.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • Return on capital employed — (ROCE) is used in finance as a measure of the returns that a company is realising from its capital employed. It is commonly used as a measure for comparing the performance between businesses and for assessing whether a business generates enough… …   Wikipedia

  • return on capital employed — ( ROCE) Indicator of profitability of the firm s capital investments . Determined by dividing Earnings Before Interest and Taxes by (capital employed plus short term loans minus intangible assets). The idea is that this ratio should at least be… …   Financial and business terms

  • Return on Capital Employed — Der Return on Capital Employed (ROCE) ist eine betriebswirtschaftliche Kennzahl die misst, wie effektiv und profitabel ein Unternehmen mit seinem eingesetzten Kapital umgeht und stellt quasi eine Weiterentwicklung der Gesamtkapitalrentabilität… …   Deutsch Wikipedia

  • Return on capital employed — Le ROCE (Return On Capital Employed) est utilisée dans le domaine de la finance pour mesurer le retour qu une compagnie réalise en fonction des capitaux investis. Il est habituellement utilisé pour comparer la performance entre business et pour… …   Wikipédia en Français

  • return on capital employed — ROCE An accounting ratio expressing the profit of an organization for a financial period as a percentage of the capital employed. It is probably one of the most frequently used ratios for assessing the performance of organizations. In making the… …   Accounting dictionary

  • return on capital employed — ROCE An accounting ratio expressing the profit of an organization for an accounting period as a percentage of the capital employed. It is one of the most frequently used ratios for assessing the performance of organizations. In making the… …   Big dictionary of business and management

  • return on capital employed — /rɪ tɜ:n ɒn kæpɪt(ə)l ɪm plɔɪd/, return on assets /rɪˌtɜ:n ɒn æsets/, return on equity /rɪˌtɜ:n ɒn ekwɪti/ noun a profit shown as a percentage of the capital or money invested in a business. Abbreviation ROCE, ROA, ROE …   Dictionary of banking and finance

  • Return On Capital Employed - ROCE — A ratio that indicates the efficiency and profitability of a company s capital investments. Calculated as: ROCE should always be higher than the rate at which the company borrows, otherwise any increase in borrowing will reduce shareholders… …   Investment dictionary

  • Return on Capital Employed (ROCE) — ⇡ Unternehmungsbewertung, ⇡ wertorientierte Unternehmensführung …   Lexikon der Economics

  • Capital employed — has many definitions and is not easily analysed. In general, it represents the capital investment necessary for a business to function. Consequently, it is not a measure of assets, but of capital investment: stock or shares and long term… …   Wikipedia