ROIC (Return on Invested Capital), as a metric of financial efficiency

Organisations generally invest capital in acquiring industrial warehouses, machinery, research laboratories, offices, and other similar long-lived assets, as well as hiring personnel to manage, oversee the production process, and make purchases of raw materials, while also extending credit to their customers. Shareholders can provide financial resources through capital exhibitions, the generation and retention of profits or through the contracting of debt.

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Publication Details

Journal
Mercados y Negocios
Published
2025-09-01
DOI
https://doi.org/10.32870/myn.vi56.7971
Citations
1
Primary Topic
Financial Reporting and Valuation Research
Type
article
Field-Weighted Citation Impact
2.23
Controls
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article

ROIC (Return on Invested Capital), as a metric of financial efficiency

Juan Gaytán Cortés
1 citations
Mercados y Negocios
Financial Reporting and Valuation Research
2.23
article

ROIC (Return on Invested Capital), as a metric of financial efficiency

Juan Gaytán Cortés
article en
1 citations

Abstract

Organisations generally invest capital in acquiring industrial warehouses, machinery, research laboratories, offices, and other similar long-lived assets, as well as hiring personnel to manage, oversee the production process, and make purchases of raw materials, while also extending credit to their customers. Shareholders can provide financial resources through capital exhibitions, the generation and retention of profits or through the contracting of debt.

Mercados y NegociosVol. 26(56)
Universidad de Guadalajara (MX)
Openalex Percentile: Top 9%
Financial Reporting and Valuation Research
2.23
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ROIC (Return on Invested Capital), as a metric of financial efficiency — Juan Gaytán Cortés · Mercados y Negocios (2025) | TGRS Research Map | TGRS