|29th IBIMA Conference
3 - 4 May 2017
ROI (Return On Investment) – Analysis Indicator of the Entity’s Financial Performance
Nicoleta Niculescu and Vasile Rusu
The return on the investment (ROI) is the most common approach to performance measurement that combines all the elements of profitability: income, costs and investments, in a single indicator expressed as a percentage and it can be compared to the rate of the return of the opportunities from other parties either inside or outside the establishment.