Return on Investment (ROI) Definition Return on Investment (ROI) Definition: Net operating income divided by average operating assets. It also equals margin multiplied by turnover. Other Related Accounting Articles: Margin Definition Average Collection Period Ratio: Definition Residual Income Definition Earnings Per Share (EPS) Ratio Annual Return over an Investment Return on Capital Employed Positive Financial Leverage Definition Negative Financial Leverage Definition Cost Volume Profit (CVP) Formulas Operating Leverage Definition Recommended Books ! Or Download E accounting book in MS-word format for just 20 $ - Click here to Download Tweet Pin It Abida Rehman Accounting Definitions, Managerial Accounting No Comments Home » Accounting Definitions & Managerial Accounting » Return on Investment (ROI) Definition About The Author Abida Leave a Reply Cancel replyYour email address will not be published. Required fields are marked *Comment Save my name, email, and website in this browser for the next time I comment.