An approach to measuring company performance by assessing the value created by the company over and above the cost of the capital used to create that value. A simple formula is the profit earned by the firm, less the cost of financing the capital used. See also Return on Investment and Return on Net Assets.
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Discover the world’s largest Glossary of Procurement terms
With over 800 Procurement specific terms (and growing) you will find everything you need to know or thought you knew about the Procurement function. Our aim is to provide you with a comprehensive list collated from the Comprara Groups hub of training and consulting source materials.The Procurement Glossary has been compiled by industry expert Paul Rogers.
