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What does it mean if a business set a ROCE target as 25%

What does it mean by; 'Shareholder's returns'?

Internal influences on financial objectives are...

A) The corporate objectives of the business

B) The nature of the product sold

C) The attitudes and aspirations of managers of business

External influences on financial objectives are...

A) The actions of the business's competitors

B) The avaliability of external finances

C) The state of the market