Return on total costs

10:58 Apr 1 

Daryo, yes, exactly.

06:46 Apr 1 

Transactional Net Margin Method (TNMM) for Transfer Pricing

TGS Indonesia Team 09 August 2021
The Transaction Net Margin Method (TNMM) uses a profit level indicator (PLI) to be compared. The comparator used in this method is the net profit margin against an indicator (assets, sales or costs, will be explained below) of similar companies (business fields, functions, and risks). Click here to find out transfer pricing tax services, KAP Agus Ubaidillah dan Rekan.

The Transactional Net Profit Method (TNMM) uses a profit level indicator (PLI) as the object of the comparison to apply the arm's length principle for transfer pricing. The comparison used in this method is the net profit margin against a certain indicator (assets, sales or costs, will be explained below) of similar companies (line of business, functions, and risks).
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Return on Total Costs (ROTC)

Operating profit divided by total costs
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https://au-partners.com/en/blog/transactional-net-margin-met...

Knowing that could reduce guessing ...

11:28 Mar 29 

ROTC is also the acronym of Return on total capital. I was unsure about the relevancy of this term in this context.

11:25 Mar 29 

What did your prior research (dictionary/glossary/websearch) reveal? Is there any particular difficulty?