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CMA考试资料

2020年新考纲下的CMA考试公式

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2020年新考纲下的CMA考试公式 如下:

EBIT = Earnings before interest and taxes
EBITDA = Earnings before interest, taxes, depreciation and amortization
EBT = Earnings before taxes
EPS = Earnings per share
ROA = Return on assets
ROE = Return on equity

Part 1 Financial Reporting, Planning, Performance, and Control
Section C Performance Management


Section C.3 Performance measures
e * . ROI = Income of business unit / Assets of business unit
g. Residual Income (RI) = Income of business unit – (Assets of business unit x required rate
of return)
Note: “Income” means operating income unless otherwise noted

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