Examlex
Fernando is the human resources manager responsible for making all decisions about employee raises and promotions in his company. He has:
Expanded ROI Formula
An enhanced formula for calculating return on investment that incorporates additional financial metrics beyond net profit and investment cost.
Residual Income
The net income an investment generates above the minimum rate of return expected by managers or investors.
Imputed Interest Charge
The interest payment that tax authorities assume on a loan, even if no interest payment exists.
Responsibility Centres
Units or departments within an organization, each with specific responsibilities and performance metrics to manage financial outcomes.
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