Also called ROIC, this is a measure of efficiency.
For the company as a whole it is the Operating Income divided by the Total Assets of the corporation. Interest and Taxes are not considered when calculating the ROIC.
For a Store, Warehouse, or Production Line it is the profit of that line divided by the capital invested in it.
The more dead capital your company has in the form of cash sitting in your account, or buildings that are not performing at their full potential the lower your ROIC will be. For the best score on this metric you should make sure that each dollar of investment capital is generating the maximum possible revenue.