Return on shareholders funds and Shared Service Centre: Difference between pages

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imported>Doug Williamson
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imported>Administrator
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(ROSF).  
(SSC). Shared Services provide a service by one part of an organisation or group where previously the service had been found in more than one part of the organisation or group. The funding and resourcing of the service is shared so the providing department becomes an internal service provider.  
 
A measure of how much profit is enjoyed (or expected to be enjoyed) by ordinary shareholders, compared to the book value of their equity investment made.
 
Profit is measured as profit attributable to ordinary shareholders.
 
This is profit after tax, less any dividends payable to the holders of preference shares (preference dividends).
 
 
ROSF is calculated as:
 
Profit attributable to ordinary shareholders / (ordinary shareholders funds)
 


== See also ==
== See also ==
* [[Book value]]
* [[Outsourcing]]
* [[Equity]]
* [[Preference shares]]
* [[Profit after tax]]
* [[Profit attributable to ordinary shareholders]]
* [[Return on assets]]
* [[Return on capital employed]]
* [[Return on equity]]
* [[Return on investment]]


[[Category:Accounting,_tax_and_regulation]]

Revision as of 14:20, 23 October 2012

(SSC). Shared Services provide a service by one part of an organisation or group where previously the service had been found in more than one part of the organisation or group. The funding and resourcing of the service is shared so the providing department becomes an internal service provider.

See also


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