Joseph is the management accountant of DOT $($Pty$)$ Ltd$.$ Joseph is based at the head office. Joseph has been asked to implement a scheme that rewards store managers and other staff members based on the performance of the company. Which ONE of the measures$/$ratios below is the most appropriate for this purpose?

$($a$)$ Return on capital employed $($ROCE$)$

$($b$)$ Net profit margin

$($c$)$ Gross profit margin

$($d$)$ Operating profit margin

Select one:

a$.$

Net profit margin

b$.$

Operating profit margin

c$.$

Gross profit margin

d$.$

Return on capital employed $($ROCE$)$