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投资回报率ROI_ACCA考试PM知识点
投资回报率ROI_ACCA考试PM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了投资回报率ROI_ACCA考试PM知识点，希望能够帮助到大家。
【科目】
ACCA-PM
【知识点】
投资回报率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.
以上就是小编为大家整理的投资回报率ROI_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
本文为正保会计网校在线原创文章
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