Residual Income Analysis: A Method of Inventory Investment Allocation and Evaluation
提出剩余收入分析法来规划和评估商品决策效果，改进了常见的毛利率投资回报率标准，并讨论了其在资金分配和商品决策评估中的应用。
A residual income analysis (RIA) approach for planning and evaluating the efficacy of merchandising decisions is developed in this paper. This approach is an improvement on the familiar and popular gross margin return on investment (GMROI) criterion, since it rectifies the weaknesses while retaining the strengths inherent in the latter. The applications of RIA for allocating funds and for evaluating merchandising decisions are discussed and illustrated.