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ACCA P4 Advanced financial management Essential text by Kaplan

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If there is an urgent requirement to repay the amounts over­claimed in previous years which is likely to affect continuing business there may also be an immediate need to inform the shareholders, the employees and the customers of C plc. KAPLAN PUBLISHING 23 Stakeholders Test your understanding 7 • • • • • • • • • Climate change. Land use. Disposal of waste. Pollution. Use of fossil fuels. Health of employees and local community. Alleviation of poverty. Environmental cost of travel. Fair trade.

The problems associated with performance measurement are a significant concern for the senior financial advisor in any capital investment appraisal. 1 Return on capital employed (ROCE) = (Profit before interest and tax/Capital employed) = (PBIT / CE) ROCE gives a measure of how efficiently a business is using the funds available and outside investors may use it to gain confidence in managements’ abilities.  A fall in ROCE may the inevitable result of the high investment required at the start of a new project.

PE ratio – as a multiple of share price over earnings it does reflect investors’ view of the investment potential of the company but suffers from the same weakness as all other earnings related measures and is not easy to relate to directors activities. Shareholder value added A calculation of the present value free cash flows, this method is a more accurate measure of improvements in shareholder wealth (see chapter 3) but its complexity makes it of little use as a regular performance measure.

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