Rate of Return Issues
Research paper
The CCNCO research paper, Rate of Return Issues, was released on 17 February 1999. This is the second paper to be released as a result of reseach into a number of competitive neutrality issues undertaken by the Productivity Commission as part of its role as the Commonwealth Government’s Competitive Neutrality Complaints Office (CCNCO). It examines rate of return issues, particularly as they relate to smaller government business activities. It is intended to aid Commonwealth Government agencies to implement competitive neutrality, and to suggest in broad terms the factors that the CCNCO will take into account when rate of return issues arise in complaints.
The first paper, Cost Allocation and Pricing, dealt with cost allocation and pricing under competitive neutrality and was released in October 1998.
Contents
Preliminaries
Cover, Copyright, Preface, Contents, Overview
Chapter 1 Introduction
Chapter 2 Setting rate of return targets
2.1 Uniform rate of return
2.2 Benchmarking
2.3 Weighted Average Cost of Capital
2.4 Choosing between methods
Chapter 3 Measuring rates of return
3.1 Accounting rate of return
3.2 Economic rate of return
3.3 Discounted cash flow analysis
3.4 Impact of asset valuation
3.5 Which measurement method is best?
Chapter 4 Conclusions
References
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