ࡱ> Root EntryRoot Entry F0ɘFkCompObjfWorkbookICMSDigSig(Author)$>@  !"#$%&'()*+,-./0123456789:;<=?@ABCDEFGHJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijSummaryInformation( iDocumentSummaryInformation8` ՜.+,D՜.+,$ PXd lt| /  Question Worksheet Solution  Worksheets< 8@ _PID_HLINKSAHmsbpz://-r:276DB141/Kmsbpz://-r:276DB13D/  http:///  http:///msbpz://-r:276DB141/  http:///Kmsbpz://-r:276DB13D/  http:///msbpz://-r:276DB141/  http:///Kmsbpz://-r:276DB13D/  http:/// FMicrosoft Excel WorksheetBiff8Excel.Sheet.89qOh+'0h X` !Factors Affecting ROCE: Question ExMicrosoft Corporation: Microsoft Corporation: Microsoft Excel@h)x@7)+@jGgh( 3&" WMFC" 'GdJh( EMFG# @    !" !" !  " !  K'%    &% 6% Ld!??% 6% Ld!??% 969% Ld999!??% J6J% LdJJJ!??% [6[% Ld[[[!??% l6l% Ldlll!??% }6}% Ld}}}!??% 6% Ld!??% 6% Ld!??% 6% Ld!??% 6K% LdJJ!??% #6#% Ld###!??% 6% Ld!??% 6% Ld!??% J6J% LdJJJ!??'%  Ld!??'%  ( &% 6% Ld!??% 6% Ld!??%  ( &% 6% Ld!??% 6% Ld!??% % RLArialArial# WXw \lP@$0 \l|pd+%w0%    TT AA LP1re   ( &% 6% Ld!??   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TT$,AA$LPDer    % 6% Ld!??% % " !% %&" WMFC G   K'%    Ld#9 )!??'% (  Ld#J9#)!??'% (  Ld9#9 !??'% (  Ld#9J#9!??RL Tahoma Tahomahhۍ0WXw \@$0+ \ 0%    T3 +8AA3 LMicrosoft Business Planner       RL Verdana Verdanahhۍ0WXw \@$0+ \0%  T2MYAA2MLhGo to Article:   RL  Verdana Ref Verdana Refw}!w`WXw \@$0+ \3 0% RL  Verdana Verdanahhۍ0WXw \@$0+ \ 0%   RL  Verdana Verdana Dhۍ0WXw \@$0+ \ D0% % % % " !% %   $\Jl  T02^kAA2^&LThe Fundamental Objectives of Business %  % % % % % % % % " !% %   $K%   T 3DAA3 LFactors Affecting ROCE: Question         % %  % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % " !% %   $K% % % % % % % % % % % %   Tp2JAA2[LThis exercise tests your understanding of the concept of return on capital employed (ROCE)   T2AA2Land the factors that affect it.TX2JAA2WLThe tables below show a sample profit and loss statement and the "Net Assets Employed"      T2JAA2`L section of the balance sheet. Assuming that the gross profit will remain at a constant 50,000,    TX2JAA2WLwhatever changes you decide to make, use the "Worksheet" tab to recommend four changes    Td2JAA2YLto the figures below that would increase ROCE. Click on the "Solution" tab to check your     Tx2^AA2L\an&WMFCGswer. % % % " !% %   K% % " !% %   K' % (     ( &% % Ld!??% % Ld#!??% % Ld!??% % Ld!??% % LdJ!??'%   ( &% #}6L}% Ld#}J}#})!??% ( % " !%   K% " !%   K'%    ( &% 6K% LdJK!??% 6% Ld!??% "   K  '' ' ,K-  -- @ !-- @ !-99- @ !9-JJ- @ !J-[[- @ ![-ll- @ !l-}}- @ !}-- @ !-- @ !-- @ !-K- @ !J-##- @ !#-- @ !-- @ !-JJ- @ !J-  @ !- -- @ !-- @ !- -- @ !-- @ !--Arial-  2  1 -- @ !  2 ( 2 -  - @ !   2 : 3} -::- @ !:  2 K 4 -KK- @ !K  2 \ 5 -\\- @ !\  2 m 6 -mm- @ !m  2 ~ 7n -~~- @ !~  2 8 -- @ !  2 9 -- @ !  2 #A  -- @ !  2 oB  -$$- @ !$  2 C}  -- @ !  2 $D  -- @ !-"System-'-- ,K-   @ !) -    @ !)#-    @ ! 9-    @ !9# Tahoma-  .2 3Microsoft Business Planner        Verdana-  2 M2Go to Article:    Verdana Ref-  Verdana-    Verdana-- --'- -  ,lJ\$ @2 ^2&The Fundamental Objectives of Business -  - - - - - - --'- -  ,K$-  72 3 Factors Affecting ROCE: Question         - - ------------------------------------------------'--  ,K$------------ 2 2[This exercise tests your understanding of the concept of return on capital employed (ROCE)   62 2and the factors that affect it.t2 2WThe tables below show a sample profit and loss statement and the "Net Assets Employed" C     2 2`section of the balance sheet. Assuming that the gross profit will remain at a constant 50,000,    2 2Wwhatever changes you decide to make, use the "Worksheet" tab to recommend four changes    2 2Yto the figures below that would increase ROCE. Click on the "Solution" tab to check your     2 2answer. ---'--  ,K--'--  ,K-   -- @ !-- @ !#-- @ !-- @ !-- @ !J-  -}#}L- @ !)}#- -'- ,K-'- ,K-   -K- @ !K-- @ !-'0; *H ,0(10 *H 0g +7Y0W03 +70%7)O•0 0 *H 8:2OrQǧ?00)ъĽ5ǛSV0  *H 010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.0 970512070000Z 991231070000Z010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.00  *H 0. h|,-.  WSu3* [4 Z%}XsjxqX)X^-bXq"X/6MJ;"V~!lJGj6 -Ӵ90  *H :>{թy=q#+(ߌe,ZbVkbEƢ5"r-| CMlX 5ʉp*}a qfbB="2"d$006C!FXF%`0  *H 010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.0 970512070000Z 991231070000Z01'0%U VeriSign Time Stamping Service10U VeriSign Trust Network1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.10U VeriSign, Inc.10UInternet00  *H 0aGܴ^i b1FI:?xZcEO n06- o' Q`5OTOз,B Ѝ^㖴"IBlӘV.:X"e匫xGBh[-}0  *H m`_i{p+b#D Q#tI'\q5+ൖ苧KsH ڋ %VNGWF8V!&;-%2Λ@GmGv0;~*1+ݰUApF-,~0 0 yfnжneq0  *H 0a10UInternet10U VeriSign, Inc.1301U *VeriSign Commercial Software Publishers CA0 980416000000Z 990416235959Z0]10UInternet10U VeriSign, Inc.1301U *VeriSign Commercial Software Publishers CA1F0DU =www.verisign.com/repository/CPS Incorp. by Ref.,LIAB.LTD(c)961>0<U 5Digital ID Class 3 - Microsoft Software Validation v21 0 UUS10U Washington10URedmond10UMicrosoft Corporation10U Microsoft Corporation0 0  *H  0&dm{AO o*q.S26h5IؖeS zpm̳*02X|k%gw #1e0a0u0a10UInternet10U VeriSign, Inc.1301U *VeriSign Commercial Software Publishers CAyfnжneq0 *H 0 *H  1  +70 +7 10  +70 *H  1ci*AI!0 +7 10@>Exercise Factors Affecting ROCE<:http://bookshelf.msn.com/z/msbp/teleport/fromCD/office.asp0  *H ZDL>B4V238-p}OZ S4rڍlaeA]ϊ3i ]QG!8)hε\)%ϡq'}֌5,ݞ_r<}izAے66wZ%8'zPQ0SB#""7|:u IwgJHYcg<-u\LnYi&`rpql."h __-"IR"* #,##0.00_-;\-"IR"* #,##0.00_-;_-"IR"* "-"??_-;_-@_-4/_-* #,##0.00_-;\-* #,##0.00_-;_-* "-"??_-;_-@_-""#,##0;\-""#,##0""#,##0;[Red]\-""#,##0""#,##0.00;\-""#,##0.00#""#,##0.00;[Red]\-""#,##0.0050_-""* #,##0_-;\-""* #,##0_-;_-""* "-"_-;_-@_-=8_-""* #,##0.00_-;\-""* #,##0.00_-;_-""* "-"??_-;_-@_- "$"#,##0.00 "$"#,##0#,##0;\ \(#,##0\)#,##0_);\ \(#,##0\)                 %@@   7 % @ %@"@     D  $ 7 # ! ! ) )  % @  !7  7     @  `  %  %1p  D  h@@  ` @ %!(@ %! @  %!` %!`7  A   ap  !x@  % 7  %A %1 7  %1h  %1`@  %(@ %1 7 7 %1h  %A(7%A(%! @  %! @ %!` a A  `@@ %!h@ %!`@  a8  a0 7  %  Q   @ %!(@   1l   `7 %A %A %A 7%A 7 h  ` %!( %!  %A %A 7%A(7%A(77!7   H7 !  @ !  `  `7 H @ h7 `7  H ) ) X P !7 # ! ) ) ) )  amount Body text header Header Total Header1 Header2 Header3 Header4NonPrint_copyrightNonPrint_HeadingNonPrint_HyperlinkNonPrint_TemTitle NonPrint_Text Normal 2 Product Title Text !Title`4Question, Worksheet$7Solution  ;#  ;  ; g6$changes you decide to make. Gross Profit Lower Finance Charges and TaxLower Fixed Assets Balance SheetProfit and Loss StatementFinance Charges & Tax Net Profit Total IncomeCost of Goods Sold ExpenditureNET ASSETS EMPLOYEDTotal Current AssetsTotal Current LiabilitiesNet Current AssetsProfit Before TaxROCEAnswers Lower Expenditure*Lower Working Capital (Net Current Assets)!Scroll down to view the solution.Net Total AssetsNet Book Value of Fixed AssetsGo to Article: See Also:&The Fundamental Objectives of Business Factors Affecting ROCE: Question!Factors Affecting ROCE: Worksheet Factors Affecting ROCE: SolutionEnter your four suggested answers to the question on the "Question" tab in the right-hand column of the table below. When you have finished, click on the "Solution" tab to check your answer.This exercise tests your understanding of the concept of return on capital employed (ROCE) and the factors that affect it. The tables below show a sample profit and loss statement and the "Net Assets Employed" section of the balance sheet. Assuming that the gross profit will remain at a constant 50,000, whatever changes you decide to make, use the "Worksheet" tab to recommend four changes to the figures below that would increase ROCE. Click on the "Solution" tab to check your answer.!Return on Capital Employed (ROCE)Microsoft Business PlannerNote: If you save this template as a workbook, note the workbook's file name and location. To edit the workbook next time, you must open it using Excel. 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