(ii) The percentage change in revenue, total costs and net assets during the year ended 31

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(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 that

would have been required in order to have achieved a target ROI of 20% by the Beetown centre. Your

answer should consider each of these three variables in isolation. State any assumptions that you make.

(6 marks)

参考答案:

(ii) The ROI of Beetown is currently 13·96%. In order to obtain an ROI of 20%, operating profit would need to increase to(20% x $3,160,000) = $632,000, based on the current level of net assets. Three alternative ways in which a targetROI of 20% could be a

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