Managing Capital Productivity and Profitability Using an ROIC Tree
First written in FY2020. 1 of 2 entries say "Advanced", first in FY2021. Latest entry: FY2021.
The whole theme swung hardest in 2025: 1 of 7 companies on the "Worse" side.
9 other companies' latest entry also says "Advanced".
- FY2021AdvancedAnnual report
「We introduced an ROIC tree. An ROIC tree is a management control method that eliminates variances between budgets and actual results by breaking down business activity themes without omissions or duplication, comparing budgets with actual results, and analyzing and improving each individual theme.」
The company used the ROIC tree to manage performance progress by group company and business unit, visualize day-to-day operations, and improve ROE, and also established a subcommittee to improve company-wide efficiency. - FY2020First statedAnnual report
「We introduced an ROIC tree as a controlled driver. An ROIC tree is a management control method that eliminates variances between budgets and actual results by breaking down business activity themes without omissions or duplication, comparing budgets with actual results, and analyzing and improving each individual theme.」
To achieve the ROE target, the company introduced a management method that breaks down the performance of each group company and business division using an ROIC tree and applies it to budget-versus-actual management, visualization of day-to-day operations, and profitability improvement.