Abstract : Return on Capital

نویسنده

  • C. Taal
چکیده

This paper considers the level of Return on Capital of fishing vessels in Denmark, France, the United Kingdom and the Netherlands and an analysation of factors that influence this Return on Capital. Samples of costs and earnings of fishing vessels in these four countries have been the basis for this profitability indicator. Developments of the ROC are shown for the period 1991-1996. An analysation of the impact of other factors, such as prices and innovative techniques, on the economic performances and the profitability of the vessels is given. This paper includes outcomes of inquiries among vessel owners, bankers and accountants to assess the perception in the industry with respect to the economic performance of fishing vessels.

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تاریخ انتشار 1999