Analysis

รายได้ส่วนเกิน

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.

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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

รายได้ส่วนเกิน 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 รายได้ส่วนเกิน?

In this glossary, รายได้ส่วนเกิน 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 รายได้ส่วนเกิน used in finance?

In finance communication, this term appears in contexts such as: "รายได้ส่วนเกินกระตุ้นให้ผู้บริหารดำเนินโครงการที่ให้ผลตอบแทนสูงกว่าต้นทุนเงินทุนของบริษัท ส่งผลให้ผลประโยชน์สอดคล้องกับผู้ถือหุ้น"

Why does รายได้ส่วนเกิน matter in finance?

รายได้ส่วนเกิน 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 รายได้ส่วนเกิน?

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

What category does รายได้ส่วนเกิน belong to?

In this glossary, รายได้ส่วนเกิน 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

รายได้ส่วนเกิน

Localized example

รายได้ส่วนเกินกระตุ้นให้ผู้บริหารดำเนินโครงการที่ให้ผลตอบแทนสูงกว่าต้นทุนเงินทุนของบริษัท ส่งผลให้ผลประโยชน์สอดคล้องกับผู้ถือหุ้น

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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