The evaluation of new capital expenditure proposals is a key element in allocating resources by the whole organization. However, a further aspect of strategy implementation is improving and maintaining divisional performance. This post describes the methods... 

There are dozens of ratios that could be used to analyze the performance of a business. Return on Capital Employed (ROCE) is a fundamental ratio which is used to monitor business performance. It measures the amount of profit earned as a percentage of... 

Obviously, ROYAL BALI CEMERLANG’s profitability has slipped rather dramatically in the past year. The sources of these declines can be seen most clearly if we look at all of ROYAL BALI CEMERLANG’s ratios. The gross profit margin in 2004 is lower...