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投資回報率ROI_ACCA考試PM知識點
投資回報率ROI_ACCA考試PM知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了投資回報率ROI_ACCA考試PM知識點，希望能夠幫助到大家。
【科目】
ACCA-PM
【知識點】
投資回報率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.
以上就是小編為大家整理的投資回報率ROI_ACCA考試PM知識點了，希望大家能夠認真學習，倒計時，預祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Danielle Liu老師沖刺班
本文為正保會計網(wǎng)校在線原創(chuàng)文章
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