Return to Cost Ratio
This table ranks companies according to their 2003 Return to Cost Ratio (RCR). The Return to Cost Ratio shows hoch much more (or less) efficiently a company uses its bundle of resources compared to the EU15 benchmark. The Return to Cost Ratio is a relative measure, i.e. effect of different company sizes has been taken into account.
| Rank 2003 | Company | RCR 2003 | RCR 2002 | Rank 2002 | RCR 2001 | Rank 2001 |
| 1 | Airbus | 4.5 : 1 | 4.7 : 1 | 1 | 4.6 : 1 | 1 |
| 2 | Novonordisk | 4.4 : 1 | 4.4 : 1 | 2 | 4.3 : 1 | 4 |
| 3 | Gorenje | 4.3 : 1 | 4.1 : 1 | 4 | 3.8 : 1 | 6 |
| 4 | BMW | 3.9 : 1 | 4.1 : 1 | 5 | 4.3 : 1 | 3 |
| 5 | Schering | 3.8 : 1 | 4.2 : 1 | 3 | 4.4 : 1 | 2 |
| 6 | Philips | 3.6 : 1 | 3.2 : 1 | 8 | 3.2 : 1 | 8 |
| 7 | DaimlerChrysler | 3.6 : 1 | 3.7 : 1 | 6 | 3.6 : 1 | 7 |
| 8 | Heidelberger Druckmaschinen | 3.4 : 1 | 3.7 : 1 | 7 | 3.9 : 1 | 5 |
| 9 | Agfa-Gevaert | 3.1 : 1 | 2.8 : 1 | 12 | 2.5 : 1 | 14 |
| 10 | PSA | 3 : 1 | 3.2 : 1 | 9 | 2.9 : 1 | 10 |
| 11 | NedCar | 2.9 : 1 | 3 : 1 | 10 | 3 : 1 | 9 |
| 12 | ABB | 2.8 : 1 | 2.6 : 1 | 13 | 2.8 : 1 | 12 |
| 13 | Robert Bosch GmbH | 2.7 : 1 | 2.9 : 1 | 11 | 2.8 : 1 | 11 |
| 14 | MAN | 2.5 : 1 | 2.5 : 1 | 15 | N/A | N/A |
| 15 | Volvo | 2.5 : 1 | 2.5 : 1 | 16 | 2.5 : 1 | 15 |
| 16 | Henkel | 2.5 : 1 | 2.6 : 1 | 14 | 2.8 : 1 | 13 |
| 17 | STMicroelectronics | 2.2 : 1 | 2.3 : 1 | 17 | 2.3 : 1 | 16 |
| 18 | AstraZeneca | 2.1 : 1 | 2.1 : 1 | 18 | 2.1 : 1 | 17 |
| 19 | Scania | 2 : 1 | 1.9 : 1 | 19 | 1.8 : 1 | 19 |
| 20 | Renault | 1.9 : 1 | 1.9 : 1 | 20 | 1.9 : 1 | 18 |
| 21 | Novozymes | 1.7 : 1 | 1.7 : 1 | 21 | 1.6 : 1 | 22 |
| 22 | Electrolux | 1.6 : 1 | 1.6 : 1 | 22 | 1.5 : 1 | 23 |
| 23 | Atlas Copco | 1.6 : 1 | 1.6 : 1 | 24 | 1.6 : 1 | 21 |
| 24 | Richter | 1.5 : 1 | 1.4 : 1 | 26 | 1.4 : 1 | 25 |
| 25 | Volkswagen | 1.5 : 1 | 1.6 : 1 | 23 | 1.6 : 1 | 20 |
| 26 | Unilever | 1.4 : 1 | 1.4 : 1 | 27 | 1.4 : 1 | 27 |
| 27 | Heineken | 1.3 : 1 | 1.5 : 1 | 25 | 1.4 : 1 | 24 |
| 28 | Pirelli | 1.3 : 1 | 1.4 : 1 | 28 | 1.4 : 1 | 26 |
| 29 | SKF | 1.3 : 1 | 1.3 : 1 | 29 | 1.3 : 1 | 28 |
| 30 | Acea | 1 : 1.2 | 1 : 2.1 | 33 | 1 : 1.3 | 30 |
| 31 | Imperial Chemical Industries | 1 : 1.4 | 1 : 1.1 | 30 | 1 : 1.2 | 29 |
| 32 | SCA | 1 : 1.6 | 1 : 1.4 | 31 | 1 : 1.3 | 31 |
| 33 | FIAT Group | 1 : 1.8 | 1 : 3.3 | 39 | 1 : 1.6 | 32 |
| 34 | Holmen | 1 : 2.1 | 1 : 1.9 | 32 | 1 : 1.8 | 33 |
| 35 | BASF | 1 : 2.2 | 1 : 2.2 | 35 | 1 : 2.1 | 35 |
| 36 | Royal DSM | 1 : 2.2 | 1 : 2.1 | 34 | 1 : 2.9 | 39 |
| 37 | Centrica | 1 : 2.6 | 1 : 4.4 | 45 | 1 : 2.9 | 38 |
| 38 | Degussa | 1 : 2.7 | 1 : 2.7 | 38 | 1 : 2.4 | 36 |
| 39 | BG Group | 1 : 2.7 | 1 : 3.9 | 43 | 1 : 3.3 | 41 |
| 40 | UPM-Kymmene | 1 : 2.7 | 1 : 2.5 | 36 | 1 : 2 | 34 |
| 41 | AEM Torino | 1 : 3.2 | 1 : 3.8 | 41 | 1 : 4.2 | 44 |
| 42 | M-Real Corporation | 1 : 3.2 | 1 : 2.7 | 37 | 1 : 2.6 | 37 |
| 43 | Pilkington | 1 : 3.9 | 1 : 4 | 44 | 1 : 3.9 | 43 |
| 44 | Stora Enso | 1 : 4.6 | 1 : 3.9 | 42 | 1 : 3.4 | 42 |
| 45 | ENEL | 1 : 5 | 1 : 8.3 | 54 | 1 : 9.1 | 54 |
| 46 | Crown van Gelder | 1 : 5 | 1 : 5 | 46 | 1 : 5.3 | 45 |
| 47 | BP | 1 : 5.4 | 1 : 6.1 | 48 | 1 : 5.5 | 46 |
| 48 | OMV | 1 : 5.8 | 1 : 3.7 | 40 | 1 : 3.1 | 40 |
| 49 | Shell | 1 : 5.9 | 1 : 6 | 47 | 1 : 6.1 | 48 |
| 50 | ASM | 1 : 6 | 1 : 7.2 | 49 | 1 : 6 | 47 |
| 51 | ENI | 1 : 7.1 | 1 : 7.8 | 52 | 1 : 6.4 | 50 |
| 52 | Celanese | 1 : 7.8 | 1 : 7.7 | 51 | 1 : 7.2 | 52 |
| 53 | Repsol YPF | 1 : 8.7 | 1 : 8.7 | 55 | 1 : 6.2 | 49 |
| 54 | Suez | 1 : 8.9 | 1 : 7.5 | 50 | 1 : 8.4 | 53 |
| 55 | Scottish & Southern Energy | 1 : 9 | 1 : 8 | 53 | 1 : 7.2 | 51 |
| 56 | Kemira | 1 : 9.2 | 1 : 8.9 | 56 | 1 : 9.4 | 55 |
| 57 | AEM | 1 : 14.2 | 1 : 17 | 58 | 1 : 23.5 | 60 |
| 58 | Fortum | 1 : 16.3 | 1 : 13.1 | 57 | 1 : 14.1 | 56 |
| 59 | Edison | 1 : 18.8 | 1 : 19.5 | 59 | 1 : 15.6 | 57 |
| 60 | Energias de Portugal | 1 : 21 | 1 : 21.9 | 60 | 1 : 24 | 61 |
| 61 | Slovnaft | 1 : 26.1 | 1 : 25.6 | 61 | 1 : 19.6 | 59 |
| 62 | ERG | 1 : 27.9 | 1 : 32.8 | 63 | 1 : 19.1 | 58 |
| 63 | Union Fenosa | 1 : 29.7 | 1 : 28.9 | 62 | 1 : 26.7 | 62 |
| 64 | Unipetrol | 1 : 40 | 1 : 42.3 | 64 | 1 : 27.6 | 63 |
| 65 | MVM | 1 : 188.3 | 1 : 341.5 | 65 | 1 : 150.4 | 64 |
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