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The Maastricht Treaty, which created the foundations of the EU, was signed in
ROI
Return on Investment, a financial metric used to evaluate the efficiency or profitability of an investment, calculated by dividing net profit by the cost of the investment.
Controllable Margin
The net operating income after variable costs are subtracted, highlighting what management can influence directly.
Operating Assets
Assets used in the daily operations of a business to generate income, such as equipment, inventory, and accounts receivable.
Division ROI
Return on Investment for a specific division or segment within a company, measuring profitability in relation to its operating assets.
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