Compute the ROCE for a company with EBIT of $250,000 and capital employed (total assets - current liabilities) of $1,500,000. Discuss what this ratio reveals about the company’s efficiency in generating profits from its capital base. Analyze the potential factors that could influence changes in ROCE, such as variations in EBIT, changes in asset base, and shifts in working capital management. Consider the impact of strategic investments, divestitures, and changes in operational efficiency on the company’s ROCE. How can the company enhance its ROCE through strategic financial and operational decisions? Discuss the importance of continuous performance monitoring and benchmarking in achieving sustainable improvements in ROCE.