Cost, performance, and profit accounting

Capital gains Family tree DE

Optimization of the return on investment for companies

by Albrecht Deyhle, Gerhard Radinger

Return on investment (ROI) is a key indicator for assessing the profitability of investments. This article explains how ROI can be used as an indicator of success and which influencing factors need to be taken into account.

The breakdown of ROI into return on sales and capital turnover offers opportunities to improve efficiency and profitability. Both operating assets and key operating figures are taken into account.

We show how the ROI tree serves as a methodical tool for visualizing complex relationships and making well-founded decisions. For example, the importance of pricing and capital commitment for ROI is illustrated.

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Über den ICV

Der Internationale Controller Verein (ICV) hat in 50 Jahren für Controlling und ControllerInnen gleichermaßen Standards gesetzt und ist heute die Kompetenz-Adresse für Controlling Excellence in Europa. Die rund 6.000 Mitglieder – rund 260 Firmenmitglieder – profitieren von einem weit gespannten Netzwerk, zentralen AnsprechpartnerInnen, hochkarätigen Fachveranstaltungen, Awards für exzellente Arbeiten sowie von mehr als 60 Arbeitskreisen. Diese sind regional ausgerichtet, widmen sich bestimmten Branchen oder Fachthemen.

Knowledge

In the Shop: Key findings on modern planning and budgeting ICV White Paper (DE)

In the Shop: Key findings on modern planning and budgeting ICV White Paper (DE)

In the Shop: Communication skills ICV Statement DE

In the Shop: Communication skills ICV Statement DE

In the Shop: Controlling and quality ICV Publication Series DE

In the Shop: Controlling and quality ICV Publication Series DE

In the Shop: On the way to Controlling 4.0 ICV Publication Series DE

In the Shop: On the way to Controlling 4.0 ICV Publication Series DE