TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

return on capital employed [2 records]

Record 1 2008-02-22

English

Subject field(s)
  • Productivity and Profitability
  • Investment
  • Corporate Economics

French

Domaine(s)
  • Productivité et rentabilité
  • Investissements et placements
  • Économie de l'entreprise
DEF

Quotient du résultat d'exploitation par les capitaux propres augmentés des dettes à long terme.

Spanish

Save record 1

Record 2 2001-08-28

English

Subject field(s)
  • Financial and Budgetary Management
  • Cost Accounting
  • Operations Research and Management
OBS

The relating of profit to the estimate of average capital employed to give a ratio, commonly called primary ratio, as follows: Profit [divided by] capital.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité analytique
  • Recherche et gestion opérationnelles
OBS

Appelé également ratio de rendement effectif de l'entreprise, ou encore ratio de rentabilité (tout court) : bénéfice net (impôt sur le bénéfice déduit) [divisé par] capitaux propres.

Key term(s)
  • ratio de rendement effectif de l'entreprise
  • ratio de rentabilité

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad de costos
  • Investigación y gestión operacionales
Save record 2

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