Setting Strategy Using Variable ROI Analysis
John H. Quandt
(Director, Finance and Administration, Levi's (Great Northern Apparel, Inc., Vetements Grand Nord, Inc.).)
201
Abstract
The concept of using variable return on investment (ROI) as an analytical tool for evaluating business unit performance and potential is not new. However, the concept can be most applicable in a recovery life cycle of a corporation or any time when excess capacity exists. The recession of 1981–1982, for example, left many companies with a lower sales base over which their fixed costs had to be spread, consequently squeezing profit margins and ROI.
Citation
Quandt, J.H. (1984), "Setting Strategy Using Variable ROI Analysis", Journal of Business Strategy, Vol. 5 No. 1, pp. 77-79. https://doi.org/10.1108/eb039049
Publisher
:MCB UP Ltd
Copyright © 1984, MCB UP Limited