{"title":"RETURN ON FUNDS: THE ESSENCE, FACTORS OF INFLUENCE, CALCULATION METHODS IN DIFFERENT INDUSTRIES, EVALUATION CRITERIA","authors":"Y. Filimonova","doi":"10.36629/2686-9896-2024-1-379-380","DOIUrl":null,"url":null,"abstract":"The essence of the concept of \"return on capital\" is revealed, the value of return on capital as an indi-cator of evaluating the effectiveness of using fixed assets of an enterprise is determined, the main factors influencing the return on capital are highlighted. The methodology for calculating the indicator in different industries has been clarified, and the criteria for its assessment have been determined","PeriodicalId":118758,"journal":{"name":"Modern Technologies and Scientific and Technological Progress","volume":"2 2","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Modern Technologies and Scientific and Technological Progress","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.36629/2686-9896-2024-1-379-380","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The essence of the concept of "return on capital" is revealed, the value of return on capital as an indi-cator of evaluating the effectiveness of using fixed assets of an enterprise is determined, the main factors influencing the return on capital are highlighted. The methodology for calculating the indicator in different industries has been clarified, and the criteria for its assessment have been determined
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