Return on Capital Employed[已动用资本回报率]
(ROCE)

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衡量资本投资效益。 Return on Capital Employed[已动用资本回报率]解析。 ROCE Ratio。

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已动用资本回报率（ROCE Ratio）是显示公司资本投资效益及盈利能力的比率。

换句话说，已动用资本回报率是衡量公司运用资本产生回报情况的一个指标。

一般来说，已动用资本回报率应该高于公司的借贷利率，否则的话，就会减少股东收益。

动用资本回报率的计算方法是，用EBIT[息税前利润]除以总资产和总借贷的差值。

参见右图。

参考书： Steven M. Bragg - Business Ratios and Formulas: A Comprehensive Guide -

参考书： Ciaran Walsh - Key Management Ratios [中译本《关键管理指标：掌握驱动和控制企业的管理工具》，北京经济管理出版社，2005] -

已动用资本回报率论坛

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