投资回报率ROI_ACCA考试PM知识点

投资回报率ROI_ACCA考试PM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了投资回报率ROI_ACCA考试PM知识点，希望能够帮助到大家。

【科目】

ACCA-PM

【知识点】

投资回报率ROI

Advantages of ROI: 

●Widely used and accepted 

●As a relative measure it enables comparisons to be made with divisions or companies of different sizes 

●It can be broken down into secondary ratios for more detailed analysis. 

Disadvantages of ROI : 

●May lead to dysfunctional decision making, e.g. a division with a current ROI of 30% would not wish to accept a project offering an ROI of 25%, as this would reduce its current figure.

以上就是小编为大家整理的投资回报率ROI_ACCA考试PM知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。

注：以上内容来自Danielle Liu老师冲刺班

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