Return on capital employed
- Return on capital employed
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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 établir s'il produit un retour suffisant pour rembourser le capital. Il représente l'application du ROA (Return on assets) aux projets d'investissement.
Formule de calcul
Avec:
- EBIT (Earning Before Interest and Taxes) = Résultat d'exploitation
- Tc = Taux d'imposition
- CE = montant des capitaux employés = CI (capitaux investis) + actifs nets hors exploitation
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