ROI VS EVA

ROI (RETURN OF INVESTMENT)=LABA OPERASI/AKTIVA OPERASI

LABA KOTOR=188.054.291,647
TOTAL AKTIVA=934.084.547,668
AKTIVA DALAM PENYELESAIAN=6.566.628,924
TOTAL AKTIVA=927.517.918.744

ROI= 188.054.291.647/927.517.918.744
= 0,2027=20,27%

EVA()= LABA OPERASI-BEBAN MODAL(Y% X AKTIVA OPERASI)

LABA KOTOR=188.054.291,647
BEBAN MODAL= Y%=15% X 934.084.547,668= 140.112.682.150

EVA=188.054.291,647-140.112.682.150
=47.941.609.497

FIVE STEP DECISION-MAKING PROCESS

1.OBTAIN INFORMATION
2.MAKE PREDICTIONS ABOUT FUTURE COSTS
3.CHOOSE AN ALTERNATIVE
4.IMPLEMENT THE DECISION
5.EVALUATE PERFORMANCE