{"id":41989,"date":"2026-06-04T07:28:35","date_gmt":"2026-06-04T05:28:35","guid":{"rendered":"https:\/\/oxceed.com\/se\/?p=41989"},"modified":"2026-06-04T07:28:35","modified_gmt":"2026-06-04T05:28:35","slug":"rantabilitet-pa-eget-totalt-och-sysselsatt-kapital","status":"publish","type":"post","link":"https:\/\/oxceed.com\/se\/artiklar\/rantabilitet-pa-eget-totalt-och-sysselsatt-kapital\/","title":{"rendered":"R\u00e4ntabilitet p\u00e5 eget, totalt och sysselsatt kapital"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"41989\" class=\"elementor elementor-41989\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c49c7b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c49c7b6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e7598c7\" data-id=\"e7598c7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab72cc8 elementor-widget elementor-widget-heading\" data-id=\"ab72cc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">R\u00e4ntabilitet beskriver hur effektivt ett f\u00f6retag omvandlar kapital till avkastning. I praktiken \u00e4r det en relation mellan ett resultatm\u00e5tt och en kapitalbas under en viss period. Genom att v\u00e4lja l\u00e4mpligt resultatm\u00e5tt och kapitalbas kan du belysa olika fr\u00e5gor: hur effektivt tillg\u00e5ngarna anv\u00e4nds, hur v\u00e4rde skapas p\u00e5 investerat kapital eller vilken avkastning \u00e4garna faktiskt f\u00e5r. R\u00e4ntabilitet anv\u00e4nds i planering (budget, prognos), uppf\u00f6ljning (m\u00e5luppfyllelse, avvikelser), j\u00e4mf\u00f6relse (bransch, konkurrenter) samt i investeringsbeslut (v\u00e4rdeskapande kontra kapitalkostnad).<\/p>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54014dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54014dd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4ee88ce\" data-id=\"4ee88ce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-efc2b61 elementor-widget elementor-widget-heading\" data-id=\"efc2b61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vad betyder r\u00e4ntabilitet?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa5ea54 elementor-widget elementor-widget-text-editor\" data-id=\"fa5ea54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">R\u00e4ntabilitet \u00e4r avkastning i procent p\u00e5 en definierad kapitalbas. Tv\u00e5 val avg\u00f6r utfallet: resultatm\u00e5ttet (till exempel r\u00f6relseresultat f\u00f6re r\u00e4ntor och skatt, eller resultat efter skatt) och kapitalbasen (till exempel totalt kapital, eget kapital eller investerat\/sysselsatt\/operativt kapital). Dessa val p\u00e5verkar tolkningen. Ett finansieringsneutralt m\u00e5tt (som ROA) svarar p\u00e5 hur v\u00e4l tillg\u00e5ngar anv\u00e4nds oberoende av skulds\u00e4ttning, medan ett \u00e4garfokuserat m\u00e5tt (ROE) visar avkastning efter skatt p\u00e5 \u00e4garnas satsade medel. Operativa m\u00e5tt (ROIC, ROCE, ROOC) isolerar v\u00e4rdeskapandet i sj\u00e4lva verksamheten.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a43b26e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a43b26e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8711ed1\" data-id=\"8711ed1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62775b0 elementor-widget elementor-widget-heading\" data-id=\"62775b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e4ntabilitet p\u00e5 totalt kapital (ROA)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdf2ea4 elementor-widget elementor-widget-text-editor\" data-id=\"fdf2ea4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">R\u00e4ntabilitet p\u00e5 totalt kapital visar hur effektivt alla tillg\u00e5ngar genererar resultat, oberoende av finansiering. Eftersom m\u00e5ttet relaterar r\u00f6relseresultat till totalt kapital passar det f\u00f6r att bed\u00f6ma tillg\u00e5ngseffektivitet och j\u00e4mf\u00f6ra verksamheter med olika skulds\u00e4ttning. Det \u00e4r anv\u00e4ndbart n\u00e4r du vill f\u00f6rst\u00e5 hur v\u00e4l balansr\u00e4kningens tillg\u00e5ngsmassa \u201carbetar\u201d.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-249bfea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"249bfea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2409832\" data-id=\"2409832\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3022ca5 elementor-widget elementor-widget-heading\" data-id=\"3022ca5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hur ROA anv\u00e4nds i praktiken<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d4ec5 elementor-widget elementor-widget-text-editor\" data-id=\"e1d4ec5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-pm-slice=\"3 3 []\"><li><p>Uppf\u00f6ljning av tillg\u00e5ngsintensiva processer: produktion, logistik, anl\u00e4ggningsnyttjande.<\/p><\/li><li><p>Benchmarking mot branschdata n\u00e4r skulds\u00e4ttningsgrad varierar mellan f\u00f6retag.<\/p><\/li><li><p>Effekt av effektiviseringsprogram: b\u00e4ttre kapacitetsutnyttjande b\u00f6r h\u00f6ja ROA utan att n\u00f6dv\u00e4ndigtvis \u00f6ka risk.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f3c482a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f3c482a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0fad221\" data-id=\"0fad221\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94e3510 elementor-widget elementor-widget-heading\" data-id=\"94e3510\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Formel och ber\u00e4kning av r\u00e4ntabilitet p\u00e5 totalt kapital<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65e462c elementor-widget elementor-widget-text-editor\" data-id=\"65e462c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-pm-slice=\"3 3 []\"><li><p data-pm-slice=\"1 1 []\">ROA = R\u00f6relseresultat (EBIT) \/ Genomsnittligt totalt kapital<\/p><p>R\u00f6relseresultat 12 Mkr och genomsnittligt totalt kapital 200 Mkr ger ROA = 12\/200 = 6 %. Det anger hur stor r\u00f6relseavkastning tillg\u00e5ngarna genererade under perioden.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8888443 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8888443\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-14c6b87\" data-id=\"14c6b87\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ae10c0 elementor-widget elementor-widget-heading\" data-id=\"8ae10c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e4ntabilitet p\u00e5 eget kapital (ROE)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79ec220 elementor-widget elementor-widget-text-editor\" data-id=\"79ec220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">R\u00e4ntabilitet p\u00e5 eget kapital visar avkastning till \u00e4garna efter skatt. M\u00e5ttet \u00e4r k\u00e4nsligt f\u00f6r l\u00f6nsamhet, kapitalstruktur och kapitaltransaktioner (till exempel utdelningar och \u00e5terk\u00f6p). En stigande skulds\u00e4ttning kan h\u00f6ja ROE genom finansiell h\u00e4vst\u00e5ng, men det \u00f6kar samtidigt risk. D\u00e4rf\u00f6r b\u00f6r ROE alltid tolkas tillsammans med skulds\u00e4ttningsgrad och r\u00e4ntet\u00e4ckningsgrad.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-415694e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"415694e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-00fd935\" data-id=\"00fd935\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5dbde4c elementor-widget elementor-widget-heading\" data-id=\"5dbde4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hur ROE anv\u00e4nds i praktiken<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-283b3d1 elementor-widget elementor-widget-text-editor\" data-id=\"283b3d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-pm-slice=\"3 3 []\"><li><p>Bed\u00f6mning av \u00e4garv\u00e4rde: hur mycket avkastning genereras p\u00e5 eget kapital.<\/p><\/li><li><p>J\u00e4mf\u00f6relse mellan liknande bolag i samma bransch (med beaktad riskprofil).<\/p><\/li><li><p>Analys av kapitalallokering: p\u00e5verkan av \u00e5terk\u00f6p, utdelningar och nyemissioner p\u00e5 avkastningen.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cdf2d5e elementor-section-stretched elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cdf2d5e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3678a2f\" data-id=\"3678a2f\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cfb8eac elementor-widget elementor-widget-heading\" data-id=\"cfb8eac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Riktning efter siffrorna. Prova Oxceed kostnadsfritt. <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0877ba5 elementor-widget elementor-widget-text-editor\" data-id=\"0877ba5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Prova Oxceed helt kostnadsfritt och utan f\u00f6rbindelser i 10 dagar. Se f\u00f6retagets siffror i realtid, g\u00f6r analyser och ta fram rapporter. Du kommer ig\u00e5ng p\u00e5 bara n\u00e5gra minuter.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86ff6ba elementor-widget__width-auto elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"86ff6ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"\/https:\/\/oxceed.se\/prova-gratis-foretag\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Prova gratis<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-891c1a2\" data-id=\"891c1a2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e5149b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4e5149b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf01eba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf01eba\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5e8ea18\" data-id=\"5e8ea18\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3992572 elementor-widget elementor-widget-heading\" data-id=\"3992572\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Formel och ber\u00e4kning av r\u00e4ntabilitet p\u00e5 eget kapital<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-935ec1a elementor-widget elementor-widget-text-editor\" data-id=\"935ec1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-pm-slice=\"3 3 []\"><li><p data-pm-slice=\"1 1 []\">ROE = \u00c5rets resultat (efter skatt) \/ Genomsnittligt eget kapital<\/p><\/li><\/ul><p>\u00c5rets resultat 8 Mkr och genomsnittligt eget kapital 80 Mkr ger ROE = 10 %. Detta \u00e4r \u00e4garnas avkastning efter skatt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-35dfddc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35dfddc\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-abac181\" data-id=\"abac181\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8add4fe elementor-widget elementor-widget-heading\" data-id=\"8add4fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e4ntabilitet p\u00e5 investerat kapital (ROIC)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1e9c1d elementor-widget elementor-widget-text-editor\" data-id=\"f1e9c1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">R\u00e4ntabilitet p\u00e5 investerat kapital m\u00e4ter avkastning p\u00e5 kapital som faktiskt \u00e4r investerat i verksamheten efter skatt. Genom att relatera NOPAT (EBIT efter skatt) till investerat kapital f\u00e5r du ett kvalitetsm\u00e5tt p\u00e5 investeringsbeslut och operativ kapitaleffektivitet. Det \u00e4r s\u00e4rskilt relevant att j\u00e4mf\u00f6ra ROIC med kapitalkostnaden (WACC): \u00f6verstiger ROIC WACC skapas ekonomiskt v\u00e4rde.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-760feb3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"760feb3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2931434\" data-id=\"2931434\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27e900e elementor-widget elementor-widget-heading\" data-id=\"27e900e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hur ROIC anv\u00e4nds i praktiken<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef3a3dd elementor-widget elementor-widget-text-editor\" data-id=\"ef3a3dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-pm-slice=\"3 3 []\"><li><p>Investeringsbed\u00f6mning: prioritering av projekt och capex med h\u00f6gst f\u00f6rv\u00e4ntad \u00f6veravkastning mot WACC.<\/p><\/li><li><p>Portf\u00f6ljstyrning: identifiera aff\u00e4rsenheter med underpresterande avkastning och initiera \u00e5tg\u00e4rder.<\/p><\/li><li><p>Bonus- och m\u00e5lstyrning: koppla m\u00e5l till ROIC f\u00f6r att driva v\u00e4rdeskapande.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8f0f023 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f0f023\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-90e5ca4\" data-id=\"90e5ca4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a76776 elementor-widget elementor-widget-heading\" data-id=\"2a76776\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Formel och ber\u00e4kning av r\u00e4ntabilitet p\u00e5 investerat kapital<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bee20fd elementor-widget elementor-widget-text-editor\" data-id=\"bee20fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-pm-slice=\"3 3 []\"><li><p data-pm-slice=\"1 1 []\">ROIC = NOPAT (EBIT efter skatt) \/ Genomsnittligt investerat kapital<\/p><p>EBIT 15 Mkr, skatt 20 % ger NOPAT 12 Mkr. Investerat kapital 130 Mkr ger ROIC \u2248 9,2 %. Om WACC \u00e4r 7 % finns en positiv \u00f6veravkastning p\u00e5 cirka 2,2 procentenheter.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2cddbef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2cddbef\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-05846a3\" data-id=\"05846a3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5397cf1 elementor-widget elementor-widget-heading\" data-id=\"5397cf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e4ntabilitet p\u00e5 sysselsatt kapital (ROCE)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a7a7db elementor-widget elementor-widget-text-editor\" data-id=\"7a7a7db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">R\u00e4ntabilitet p\u00e5 sysselsatt kapital visar avkastning p\u00e5 kapital som \u00e4r sysselsatt i verksamheten. M\u00e5ttet liknar ROIC men definieras ofta som EBIT dividerat med eget kapital plus r\u00e4nteb\u00e4rande skulder minus \u00f6verskottskassa. Det anv\u00e4nds flitigt i kapitalintensiva branscher d\u00e4r anl\u00e4ggningstillg\u00e5ngar och r\u00f6relsekapital dominerar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6108f12 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6108f12\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e39590c\" data-id=\"e39590c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31f5842 elementor-widget elementor-widget-heading\" data-id=\"31f5842\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hur ROCE anv\u00e4nds i praktiken<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be3490e elementor-widget elementor-widget-text-editor\" data-id=\"be3490e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-pm-slice=\"3 3 []\"><li><p>Operativ uppf\u00f6ljning i anl\u00e4ggningstunga verksamheter (industri, infrastruktur, fastighet).<\/p><\/li><li><p>Effekt av r\u00f6relsekapital\u00e5tg\u00e4rder: minskat lager och snabbare kundinbetalningar b\u00f6r f\u00f6rb\u00e4ttra ROCE.<\/p><\/li><li><p>J\u00e4mf\u00f6relse mellan enheter med liknande kapitalintensitet.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-da5c6f6 elementor-section-stretched elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da5c6f6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7122b63\" data-id=\"7122b63\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b5c92bc elementor-widget elementor-widget-heading\" data-id=\"b5c92bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nyckeltal till VD rapporten?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1928a84 elementor-widget elementor-widget-text-editor\" data-id=\"1928a84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">H\u00e4r g\u00e5r vi igenom vilka nyckeltal som b\u00f6r finnas med i varje VD-rapport, och varf\u00f6r de spelar en central roll i f\u00f6retagets styrning.<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33e5fbd elementor-widget__width-auto elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"33e5fbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/oxceed.com\/se\/artiklar\/har-ar-nyckeltalen-du-ska-ha-med-i-din-vd-rapport\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">L\u00e4s mer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-fef1344\" data-id=\"fef1344\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e4dd09c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e4dd09c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-faa486b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"faa486b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9ea225c\" data-id=\"9ea225c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8df8da2 elementor-widget elementor-widget-heading\" data-id=\"8df8da2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Formel och ber\u00e4kning av sysselsatt kapital<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-328b46d elementor-widget elementor-widget-text-editor\" data-id=\"328b46d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-pm-slice=\"3 3 []\"><li><p data-pm-slice=\"1 1 []\">ROCE = R\u00f6relseresultat (EBIT) \/ Genomsnittligt sysselsatt kapital<\/p><p>EBIT 20 Mkr och sysselsatt kapital 170 Mkr ger ROCE \u2248 11,8 %. Det speglar avkastning f\u00f6re skatt p\u00e5 den operativa kapitalbasen.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d37ef4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d37ef4c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6451e58\" data-id=\"6451e58\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ead0c8 elementor-widget elementor-widget-heading\" data-id=\"4ead0c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e4ntabilitet p\u00e5 operativt kapital (ROOC)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-beaf81d elementor-widget elementor-widget-text-editor\" data-id=\"beaf81d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">R\u00e4ntabilitet p\u00e5 operativt kapital isolerar avkastningen fr\u00e5n k\u00e4rnverksamheten. Genom att exkludera finansiella tillg\u00e5ngar och \u00f6verskottskassa fokuserar m\u00e5ttet p\u00e5 anl\u00e4ggningstillg\u00e5ngar och r\u00f6relsekapital som kr\u00e4vs f\u00f6r driften. Detta \u00e4r anv\u00e4ndbart i intern styrning och j\u00e4mf\u00f6relser mellan divisioner.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2270e4f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2270e4f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-071d78f\" data-id=\"071d78f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-afb1346 elementor-widget elementor-widget-heading\" data-id=\"afb1346\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hur ROOC anv\u00e4nds i praktiken<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4b0eee elementor-widget elementor-widget-text-editor\" data-id=\"d4b0eee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-pm-slice=\"3 3 []\"><li><p>Intern j\u00e4mf\u00f6relse: ranka aff\u00e4rsenheter efter operativ avkastning efter skatt.<\/p><\/li><li><p>Effekt av processf\u00f6rb\u00e4ttringar: b\u00e4ttre lagerstyrning eller kortare kredittider b\u00f6r synas i ROOC.<\/p><\/li><li><p>Analys av kapitalbindning: identifiera var operativt kapital \u00e4r h\u00f6gre \u00e4n n\u00f6dv\u00e4ndigt.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e8da649 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e8da649\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16c0799\" data-id=\"16c0799\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5cc20f9 elementor-widget elementor-widget-heading\" data-id=\"5cc20f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Formel och ber\u00e4kning av operativt kapital (ROOC)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e32800 elementor-widget elementor-widget-text-editor\" data-id=\"2e32800\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-pm-slice=\"3 3 []\"><li><p data-pm-slice=\"1 1 []\">ROOC = NOPAT (EBIT efter skatt) \/ Genomsnittligt operativt kapital<\/p><p>EBIT 18 Mkr, skatt 22 % ger NOPAT 14,04 Mkr. Operativt kapital 145 Mkr ger en r\u00e4ntabilitet p\u00e5 operativt kapital kring 9,7 %. Det visar operativ avkastning efter skatt p\u00e5 den kapitalbas som anv\u00e4nds i driften.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-289b66a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"289b66a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a5090bf\" data-id=\"a5090bf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b173648 elementor-widget elementor-widget-heading\" data-id=\"b173648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">S\u00e5 anv\u00e4nder du r\u00e4ntabilitetsm\u00e5tt<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-015033d elementor-widget elementor-widget-text-editor\" data-id=\"015033d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">V\u00e4lj m\u00e5tt utifr\u00e5n fr\u00e5gan du vill besvara och h\u00e5ll definitionerna konsekventa. Om m\u00e5let \u00e4r att bed\u00f6ma tillg\u00e5ngseffektivitet l\u00e4mpar sig r\u00e4ntabilitet p\u00e5 totalt kapital eftersom det \u00e4r oberoende av finansieringsmix. N\u00e4r du vill utv\u00e4rdera \u00e4garavkastning efter skatt \u00e4r r\u00e4ntabilitet p\u00e5 eget kapital mer relevant, men det b\u00f6r alltid tolkas tillsammans med skulds\u00e4ttning och r\u00e4ntet\u00e4ckningsgrad.<\/p><p>F\u00f6r att analysera operativt v\u00e4rdeskapande och investeringsdisciplin anv\u00e4nds i f\u00f6rsta hand r\u00e4ntabilitet p\u00e5 investerat kapital eller r\u00e4ntabilitet p\u00e5 sysselsatt kapital , som med f\u00f6rdel j\u00e4mf\u00f6rs mot kapitalkostnaden (WACC) f\u00f6r att avg\u00f6ra om avkastningen \u00f6verstiger den niv\u00e5 som kr\u00e4vs f\u00f6r att skapa ekonomiskt v\u00e4rde.<\/p><p>Ett praktiskt arbetss\u00e4tt \u00e4r att f\u00f6lja utvecklingen rullande tolv m\u00e5nader f\u00f6r att d\u00e4mpa s\u00e4songseffekter, samtidigt som resultaten bryts ned enligt en DuPont-logik d\u00e4r vinstmarginal och kapitaloms\u00e4ttningshastighet f\u00f6rklarar f\u00f6r\u00e4ndringen i r\u00e4ntabiliteten (och finansiell h\u00e4vst\u00e5ng f\u00f6rklarar ROE). Anv\u00e4nd justerade resultatm\u00e5tt n\u00e4r eng\u00e5ngsposter och j\u00e4mf\u00f6relsest\u00f6rande effekter f\u00f6rekommer, dokumentera hur \u00f6verskottskassa och leasing behandlas och s\u00e4kerst\u00e4ll att kapitalbasen ber\u00e4knas som periodens genomsnitt f\u00f6r att f\u00e5 en j\u00e4mf\u00f6rbar och robust analys \u00f6ver tid.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a261baa elementor-section-stretched elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a261baa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5b92c6f\" data-id=\"5b92c6f\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c4f055 elementor-widget elementor-widget-heading\" data-id=\"6c4f055\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">8 nyckeltal du b\u00f6r ha koll p\u00e5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edff3eb elementor-widget elementor-widget-text-editor\" data-id=\"edff3eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tycker du den h\u00e4r artikeln var bra? Ladda ner och spara den h\u00e4r guiden f\u00f6r att f\u00e5 \u00e5tta nyckeltal, beskrivningar och riktlinjer samlade i en PDF.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b31dd3d elementor-widget__width-auto elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"b31dd3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/oxceed.se\/8-nyckeltal-du-bor-ha-koll-pa\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ladda ner guiden<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a5090e4\" data-id=\"a5090e4\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-181eb65 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"181eb65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2190143 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2190143\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-54e5129\" data-id=\"54e5129\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0c99c5 elementor-widget elementor-widget-heading\" data-id=\"e0c99c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hur kapital och r\u00e4ntabilitet p\u00e5verkas p\u00e5 olika s\u00e4tt<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b193816 elementor-widget elementor-widget-text-editor\" data-id=\"b193816\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">R\u00e4ntabiliteten formas av l\u00f6nsamhet, kapitaloms\u00e4ttning och kapitalstruktur och alla tre kan p\u00e5verkas operativt. F\u00f6rb\u00e4ttrad l\u00f6nsamhet genom priss\u00e4ttning, produktmix och kostnadseffektivitet h\u00f6jer avkastningen direkt, eftersom varje procentenhet i marginal sl\u00e5r igenom p\u00e5 hela kapitalbasen. En snabbare kapitaloms\u00e4ttning genom kortare kundkredittider, effektivare lagerstyrning, snabbare fakturering och b\u00e4ttre utnyttjande av anl\u00e4ggningstillg\u00e5ngar minskar den bundna kapitalbasen, vilket \u00f6kar r\u00e4ntabiliteten \u00e4ven utan h\u00f6gre int\u00e4kter. Kapitalstrukturen p\u00e5verkar fr\u00e4mst ROE genom finansiell h\u00e4vst\u00e5ng: en h\u00f6gre skulds\u00e4ttning kan f\u00f6rst\u00e4rka \u00e4garavkastningen n\u00e4r verksamheten \u00e4r l\u00f6nsam, men \u00f6kar samtidigt r\u00e4nte- och refinansieringsrisken och g\u00f6r resultatet mer k\u00e4nsligt f\u00f6r konjunktur och r\u00e4ntel\u00e4ge. Tolkningen p\u00e5verkas dessutom av redovisningsprinciper och datakvalitet; leasing, aktiverade utvecklingskostnader, avskrivningsmetoder, s\u00e4songsvariationer och eng\u00e5ngsposter kan f\u00f6rskjuta b\u00e5de resultat och kapitalbas. D\u00e4rf\u00f6r b\u00f6r analyser anv\u00e4nda genomsnittligt kapital \u00f6ver perioden, konsekventa definitioner och justeringar f\u00f6r j\u00e4mf\u00f6relsest\u00f6rande poster. Nya investeringar b\u00f6r slutligen alltid utv\u00e4rderas mot WACC f\u00f6r att s\u00e4kerst\u00e4lla att f\u00f6rv\u00e4ntad avkastning inte bara \u00e4r positiv, utan tillr\u00e4cklig f\u00f6r att l\u00e5ngsiktigt skapa v\u00e4rde.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-57c5ee5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57c5ee5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8fa5777\" data-id=\"8fa5777\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a4a969 elementor-widget elementor-widget-heading\" data-id=\"0a4a969\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">F\u00e5 koll p\u00e5 r\u00e4ntabiliteten med Oxceed<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-218a50b elementor-widget elementor-widget-text-editor\" data-id=\"218a50b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Digital uppf\u00f6ljning kan g\u00f6ra analys och styrning mer konsekvent. Genom att visualisera marginal, kapitaloms\u00e4ttning och r\u00f6relsekapital \u00f6ver tid, samt koppla dem till r\u00e4ntabilitetsm\u00e5tt, blir orsaker till f\u00f6r\u00e4ndringar tydligare. Scenariofunktioner kan anv\u00e4ndas f\u00f6r att simulera effekten av prisjusteringar, kostnads\u00e5tg\u00e4rder eller kapitalfrig\u00f6ring p\u00e5 ROA, ROE, ROIC, ROCE och ROOC. Rullande j\u00e4mf\u00f6relser mot m\u00e5l och budget underl\u00e4ttar prioritering av \u00e5tg\u00e4rder och uppf\u00f6ljning av utfall.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5004358 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5004358\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;e0656fd&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b2329a7\" data-id=\"b2329a7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f9b075 elementor-widget elementor-widget-heading\" data-id=\"8f9b075\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vill du veta mer? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e5f535 elementor-widget elementor-widget-raven-posts\" data-id=\"4e5f535\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;query_posts_per_page&quot;:&quot;4&quot;,&quot;classic_columns&quot;:&quot;2&quot;,&quot;_skin&quot;:&quot;classic&quot;,&quot;classic_layout&quot;:&quot;grid&quot;,&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;query_offset&quot;:0}\" data-widget_type=\"raven-posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"raven-posts raven-grid raven-grid-2 raven-grid-mobile-1 raven-grid-tablet-2\" data-post-id=\"41989\" data-archive-query=\"\" data-lang=\"\">\n\t\t\t\t<div class=\"raven-grid-item raven-post-item post-41955 post type-post status-publish format-standard has-post-thumbnail hentry category-artiklar category-ekonomistyrning category-foretagsledning tag-bolagsstyrning tag-foretagsledning tag-ledningsgrupp\">\n\t\t\t<div class=\"raven-post\">\n\t\t\t\t\t\t<div class=\"raven-post-image-wrap\">\n\t\t\t<a class=\"raven-post-image raven-image-fit\" href=\"https:\/\/oxceed.com\/se\/artiklar\/styr-foretaget-ratt\/\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"511\" src=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/05\/Hitta_en_stabil_bolagsstyrning_for_verksamheten-768x511.jpeg\" class=\"attachment-medium_large size-medium_large wp-image-41961\" alt=\"\" srcset=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/05\/Hitta_en_stabil_bolagsstyrning_for_verksamheten-768x511.jpeg 768w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/05\/Hitta_en_stabil_bolagsstyrning_for_verksamheten-1920x1277.jpeg 1920w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/05\/Hitta_en_stabil_bolagsstyrning_for_verksamheten-1536x1022.jpeg 1536w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/05\/Hitta_en_stabil_bolagsstyrning_for_verksamheten-2048x1363.jpeg 2048w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/05\/Hitta_en_stabil_bolagsstyrning_for_verksamheten-360x240.jpeg 360w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/> <span class=\"raven-post-image-overlay\"><\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<div class=\"raven-post-content\">\n\t\t\t\t\t<h3 class=\"raven-post-title\"><a class=\"raven-post-title-link\" href=\"https:\/\/oxceed.com\/se\/artiklar\/styr-foretaget-ratt\/\">Hitta en stabil bolagsstyrning f\u00f6r verksamheten<\/a><\/h3>\t\t<div class=\"raven-post-read-more\">\n\t\t\t<a class=\"raven-post-button\" href=\"https:\/\/oxceed.com\/se\/artiklar\/styr-foretaget-ratt\/\"><span class=\"raven-post-button-text\">L\u00e4s mer<\/span><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"raven-grid-item raven-post-item post-40712 post type-post status-publish format-standard has-post-thumbnail hentry category-artiklar category-ekonomistyrning tag-ekonomistyrning tag-nyckeltal\">\n\t\t\t<div class=\"raven-post\">\n\t\t\t\t\t\t<div class=\"raven-post-image-wrap\">\n\t\t\t<a class=\"raven-post-image raven-image-fit\" href=\"https:\/\/oxceed.com\/se\/artiklar\/ekonomistyrning\/vad-ar-omsattningstillgangar\/\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/omsattningstillgangar-scaled-1-768x512.webp\" class=\"attachment-medium_large size-medium_large wp-image-37886\" alt=\"\" srcset=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/omsattningstillgangar-scaled-1-768x512.webp 768w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/omsattningstillgangar-scaled-1.webp 1920w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/omsattningstillgangar-scaled-1-1536x1024.webp 1536w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/omsattningstillgangar-scaled-1-360x240.webp 360w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/> <span class=\"raven-post-image-overlay\"><\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<div class=\"raven-post-content\">\n\t\t\t\t\t<h3 class=\"raven-post-title\"><a class=\"raven-post-title-link\" href=\"https:\/\/oxceed.com\/se\/artiklar\/ekonomistyrning\/vad-ar-omsattningstillgangar\/\">Vad \u00e4r oms\u00e4ttningstillg\u00e5ngar?<\/a><\/h3>\t\t<div class=\"raven-post-read-more\">\n\t\t\t<a class=\"raven-post-button\" href=\"https:\/\/oxceed.com\/se\/artiklar\/ekonomistyrning\/vad-ar-omsattningstillgangar\/\"><span class=\"raven-post-button-text\">L\u00e4s mer<\/span><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"raven-grid-item raven-post-item post-40709 post type-post status-publish format-standard has-post-thumbnail hentry category-artiklar category-ekonomistyrning tag-ekonomistyrning tag-nyckeltal\">\n\t\t\t<div class=\"raven-post\">\n\t\t\t\t\t\t<div class=\"raven-post-image-wrap\">\n\t\t\t<a class=\"raven-post-image raven-image-fit\" href=\"https:\/\/oxceed.com\/se\/artiklar\/ekonomistyrning\/skuldsattningsgrad-berakning-formel-och-definition\/\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/vad_ar_skuldsattningsgrad-768x512.jpeg\" class=\"attachment-medium_large size-medium_large wp-image-36482\" alt=\"Skulds\u00e4ttningsgrad: Ber\u00e4kning, formel och definition\" srcset=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/vad_ar_skuldsattningsgrad-768x512.jpeg 768w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/vad_ar_skuldsattningsgrad-1920x1280.jpeg 1920w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/vad_ar_skuldsattningsgrad-1536x1024.jpeg 1536w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/vad_ar_skuldsattningsgrad-2048x1365.jpeg 2048w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/vad_ar_skuldsattningsgrad-360x240.jpeg 360w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/> <span class=\"raven-post-image-overlay\"><\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<div class=\"raven-post-content\">\n\t\t\t\t\t<h3 class=\"raven-post-title\"><a class=\"raven-post-title-link\" href=\"https:\/\/oxceed.com\/se\/artiklar\/ekonomistyrning\/skuldsattningsgrad-berakning-formel-och-definition\/\">Skulds\u00e4ttningsgrad: Ber\u00e4kning, formel och definition<\/a><\/h3>\t\t<div class=\"raven-post-read-more\">\n\t\t\t<a class=\"raven-post-button\" href=\"https:\/\/oxceed.com\/se\/artiklar\/ekonomistyrning\/skuldsattningsgrad-berakning-formel-och-definition\/\"><span class=\"raven-post-button-text\">L\u00e4s mer<\/span><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"raven-grid-item raven-post-item post-40710 post type-post status-publish format-standard has-post-thumbnail hentry category-artiklar category-ekonomistyrning tag-ekonomistyrning tag-nyckeltal\">\n\t\t\t<div class=\"raven-post\">\n\t\t\t\t\t\t<div class=\"raven-post-image-wrap\">\n\t\t\t<a class=\"raven-post-image raven-image-fit\" href=\"https:\/\/oxceed.com\/se\/artiklar\/balansomslutning-forklaring-och-formel\/\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"424\" src=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/balansomslutning-768x424.webp\" class=\"attachment-medium_large size-medium_large wp-image-40711\" alt=\"\" srcset=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/balansomslutning-768x424.webp 768w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/balansomslutning-360x199.webp 360w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2025\/12\/balansomslutning.webp 1292w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/> <span class=\"raven-post-image-overlay\"><\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<div class=\"raven-post-content\">\n\t\t\t\t\t<h3 class=\"raven-post-title\"><a class=\"raven-post-title-link\" href=\"https:\/\/oxceed.com\/se\/artiklar\/balansomslutning-forklaring-och-formel\/\">Balansomslutning: F\u00f6rklaring och formel\u00a0<\/a><\/h3>\t\t<div class=\"raven-post-read-more\">\n\t\t\t<a class=\"raven-post-button\" href=\"https:\/\/oxceed.com\/se\/artiklar\/balansomslutning-forklaring-och-formel\/\"><span class=\"raven-post-button-text\">L\u00e4s mer<\/span><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>R\u00e4ntabilitet beskriver hur effektivt ett f\u00f6retag omvandlar kapital till avkastning. I praktiken \u00e4r det en relation mellan ett resultatm\u00e5tt och en kapitalbas under en viss period. Genom att v\u00e4lja l\u00e4mpligt resultatm\u00e5tt och kapitalbas kan du belysa olika fr\u00e5gor: hur effektivt tillg\u00e5ngarna anv\u00e4nds, hur v\u00e4rde skapas p\u00e5 investerat kapital eller vilken avkastning \u00e4garna faktiskt f\u00e5r. R\u00e4ntabilitet [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":41991,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_trash_the_other_posts":false,"editor_notices":[],"footnotes":""},"categories":[1372367,1372508],"tags":[1372403,1372372],"class_list":["post-41989","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artiklar","category-ekonomistyrning","tag-cfo","tag-nyckeltal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.5 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>R\u00e4ntabilitet p\u00e5 eget, totalt och sysselsatt kapital - Oxceed Sweden<\/title>\n<meta name=\"description\" content=\"R\u00e4ntabilitet beskriver hur effektivt ett f\u00f6retag omvandlar kapital till avkastning. 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