Return on Investment ROI

IGC-DEFINITION

Return on Investment ROI / Return on Investment ROI
The Return on Investment is what should ‘come back’ from the investment. It therefore represents the profit goal. The profit is related to the invested operating assets, because the management has to earn the profit with the investment, i.e. with the available assets. The ROI ratio can be broken down into two basic components:

→ Ratio systems

from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)

Source

IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010