Definicja economic profit
Economic Profit is a single-period key figure that measures the return on an investment.
Methods of calculation:using the Capital Charge method:
Economic Profit = NOPAT - WACC * invested capitalusing the Value Spread method:
Economic Profit = (ROCE - WACC) * invested capital, where...
NOPAT = Net Operating Profit after Tax
WACC = Weighted Average Cost of Capital; weighted by equity and liabilities taking the risk into account)
ROCE = Return on Capital Employed (realisierte Rendite)
= NOPAT / invested capital
From the shareholder point of view, the investment in an enterprise is value-added as long as the realized return is greater than the cost of the invested equity and liability.
Słownik i definicje SAPa na E.