Rate of Return Issues
Research paper
This Competitive Neutrality Complaints Office research paper was released on 17 February 1999.
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 complaints office will take into account when rate of return issues arise in complaints.
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Rate of Return Issues (PDF 88.0 KB)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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