The Return on Assets Effect (ROA)quantifies and Measures

The return on assets effect (ROA) quantifies and measures:

A) the indirect contribution of supply management to profitability.
B) any increase in sales that occurs at a greater rate than the cost of assets.
C) reduction in the allocations to the operating budget of the supply department.
D) the impact of supply actions on inventory and the balance sheet.
E) the effect on profitability of reduced spend compared to a sales increase.