capital employed

capital employed
Fin
the funds used by an entity for its operations. This can be expressed in various ways depending upon the purpose of the computation. For example, for operations evaluation, capital employed may be defined as the total value of non-current assets plus working capital, whereas for investor evaluation, owners’ capital plus reserves may be used.

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  • Capital employed — has many definitions and is not easily analysed. In general, it represents the capital investment necessary for a business to function. Consequently, it is not a measure of assets, but of capital investment: stock or shares and long term… …   Wikipedia

  • capital employed — Usually defined as fixed assets plus working capital, although alternative definitions are possible. Capital employed is essentially the underlying asset base a company needs to generate its profits and turnover. Dresdner Kleinwort Wasserstein… …   Financial and business terms

  • capital employed — /ˌkæpɪt(ə)l ɪm plɔɪd/ noun an amount of capital consisting of shareholders’ funds plus the long term debts of a business. ⇒ return on capital employed …   Dictionary of banking and finance

  • capital employed — Either the sum of the shareholders equity in a company and its long term debt or the fixed assets of a company plus its net current assets. Although this term is neither legally defined nor required to be disclosed in a balance sheet, it is an… …   Accounting dictionary

  • capital employed — Either the sum of the shareholders equity in a company and its long term debt or the fixed assets of a company plus its net current assets Although this term is neither legally defined nor required to be disclosed in a balance sheet, it is an… …   Big dictionary of business and management

  • capital employed — naudojamas kapitalas statusas T sritis Gynyba apibrėžtis Suma, gauta iš organizacijos ilgalaikio ir trumpalaikio turto piniginių verčių atėmus trumpalaikių įsipareigojimų vertę. atitikmenys: angl. capital employed šaltinis NATO mokymų ir pratybų… …   Lithuanian dictionary (lietuvių žodynas)

  • Capital Employed — 1. The total amount of capital used for the acquisition of profits. 2. The value of all the assets employed in a business. 3. Fixed assets plus working capital. 4. Total assets less current liabilities. This is a term that is frequently used, but …   Investment dictionary

  • Return on capital employed — (ROCE) is used in finance as a measure of the returns that a company is realising from its capital employed. It is commonly used as a measure for comparing the performance between businesses and for assessing whether a business generates enough… …   Wikipedia

  • Return on Average Capital Employed - ROACE — A financial ratio that shows profitability compared to investments made in new capital. Return on average capital employed is calculated as: EBIT Average Total Assets Average Current Liabilities Total Assets Current Liabilities = Capital Employed …   Investment dictionary

  • return on capital employed — ( ROCE) Indicator of profitability of the firm s capital investments . Determined by dividing Earnings Before Interest and Taxes by (capital employed plus short term loans minus intangible assets). The idea is that this ratio should at least be… …   Financial and business terms

  • Return on Capital Employed — Der Return on Capital Employed (ROCE) ist eine betriebswirtschaftliche Kennzahl die misst, wie effektiv und profitabel ein Unternehmen mit seinem eingesetzten Kapital umgeht und stellt quasi eine Weiterentwicklung der Gesamtkapitalrentabilität… …   Deutsch Wikipedia

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