Analysis

Residualgewinn

A performance metric representing net income minus a charge for the opportunity cost of capital employed; widely used in valuation, corporate performance measurement, and incentive compensation design.

Quick answer: A performance metric representing net income minus a charge for the opportunity cost of capital employed; widely used in valuation, corporate performance measurement, and incentive compensation design.

This term page is part of the Protermify Finance glossary and is published as static HTML for fast indexing and clear language coverage.

Languages

Quick answer

A performance metric representing net income minus a charge for the opportunity cost of capital employed; widely used in valuation, corporate performance measurement, and incentive compensation design.

Why it matters

Residualgewinn matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is Residualgewinn?

In this glossary, Residualgewinn refers to: A performance metric representing net income minus a charge for the opportunity cost of capital employed; widely used in valuation, corporate performance measurement, and incentive compensation design.

How is Residualgewinn used in finance?

In finance communication, this term appears in contexts such as: "Der Residualgewinn motiviert das Management, Projekte mit Renditen über den Kapitalkosten zu verfolgen und gleicht damit die Interessen mit den Aktionären ab."

Why does Residualgewinn matter in finance?

Residualgewinn matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses Residualgewinn?

Residualgewinn is mainly used by Financial Analysts, Bankers, and Traders.

What category does Residualgewinn belong to?

In this glossary, Residualgewinn is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

A performance metric representing net income minus a charge for the opportunity cost of capital employed; widely used in valuation, corporate performance measurement, and incentive compensation design.

Operational example

Residual income motivates managers to pursue projects that earn returns above the company’s cost of capital, aligning interests with shareholders.

Localized term

Residualgewinn

Localized example

Der Residualgewinn motiviert das Management, Projekte mit Renditen über den Kapitalkosten zu verfolgen und gleicht damit die Interessen mit den Aktionären ab.

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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