摘要:The development of the greater business world in the era of globalization,resulting in competition became increasingly numerous and stringent amongsimilar companies, both within the country and abroad. For most companies, theaccounting information is used as one basis for performance assessment, whichis the determination of the operational effectiveness of an organization, theorganization and its employees based on the objectives, standards and criteriaestablished by the company. Accordingly, the authors aimed to provide a returnon investment calculations as a performance measurement analysis techniquesprofit comprehensive center to recognize employee performance of the overalleffectiveness of funds invested in assets that were used for the operatingcompanies to make profits, which connects the profits from investation amountused in generating those profits.