| (Income) | ||
| (Investment) | ||
| (ROI) |
- ,
(Residual Income)
(Residual Income) ()
=
(Capital Charge) ,
= ×
( )
| (Income) | ||
| (Investments) | 1,000 | 1,800 |
| (ROI) | 24% | 22,2% |
| 10% (Capital Charge) | ||
| (Residual Income) |
| (10%) | |||
| (0,1 ×1,000)=100 | |||
| (0,1 ×2,000)=200 | |||
| (0,1 ×3,000)=300 |
(Return on Sales)
(Return on Sales)
| (10%) | |||
| 1,000 | 20% | ||
| 2,000 | 15% | ||
| 3,000 | 16% |
,
| , - | |||
| Dow Chemical | |||
| Xerox | |||
| Ford Motor | |||
| Guiness | |||
| Krones | |||
| Mayne Nickless | |||
| Mitsni | |||
| Pirelli | |||
| Swedish Match |
|
|
|
,
?
7-32
,
2 ² $10 ²
½ $20
1. 20,000
2. 37,000 ² $10.20 ²
3. $176,400 ( 9,000 $19,60)
:
2. 60,000 ² , .
.
8-22
"" "-" , .
, , 4000 6 - :
$8
$15
$245,000
$373,000
:
