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 capital
using 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.
SAP przykład użycia ECONOMIC-PROFIT pomoc. Jak działa economic-profit kod programu ABAP. Wykorzystanie kodu Economic-Profit w programie funtion module SE37. Obsługa funkcji economic-profit
w klasie.
Słownik i definicje SAPa na E.