ROIC・RNOAの算出に必要な資産情報に関する考察

IR Web Site

Bibliographic Information

Other Title
  • ROIC ・ RNOA ノ サンシュツ ニ ヒツヨウ ナ シサン ジョウホウ ニ カンスル コウサツ

Search this article

Abstract

[Abstract] It is difficult to claim full consensus on the calculation methods for ROIC and RNOA. One of the reasons for this difficulty is believed to stem from an insufficient understanding of the underlying calculation methods. The purpose of this paper is to provide some guidance for calculating ROIC and RNOA by conceptually organizing the balance sheet information necessary for their calculation, particularly regarding net operating assets. The focus of the discussion lies in the components of net operating assets, which comprise net working capital and fixed assets.

Journal

Keywords

Details 詳細情報について

Report a problem

Back to top