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La tasa de rendimiento del capital de los accionistas comunes se calcula dividiendo la utilidad neta menos los dividendos preferentes al terminar el capital social

La tasa de rendimiento del capital de los accionistas comunes se calcula dividiendo

la utilidad neta menos los dividendos preferentes al terminar el capital social comn.

utilidad neta al terminar el patrimonio comn de los accionistas.

utilidad neta por capital contable promedio comn.

utilidad neta menos dividendos preferenciales por el capital contable promedio de los accionistas.

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