Zwrot z inwestycji (ROI)

Zwrotu z inwestycji (ROI) = zysk operacyjny / aktywa ogółem.

(ang. Return on Investment) Za jego pomocą mierzymy efektywność działania przedsiębiorstwa bądź, ze względu na uniwersalność i łatwość obliczania wskaźnika, porównujemy opłacalność kilku inwestycji.

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