Profitability ratio _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Profitability ratio_ACCA考试PM知识点,希望能够帮助到大家。
【科目】
ACCA-PM
【知识点】
Profitability ratio
Profitability ratio
1. Calculation: ROCE, operating profit margin, sales growth
2. State the situation: compare with prior year or industry average
3. Reason
4. Consequence:
If ROCE > cost of debt
The excess return will be passed to shareholder, and the wealth of shareholder will be increased.
以上就是小编为大家整理的Profitability ratio _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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