Return on Investment may be improved by:

Return on investment can be increased in all the three mentioned ways but focus should be given in increasing turnover.

d

B is the answer because reduction of expenses tend to increase income 

I agree with the answer d

Reducing Expenses

Mr.Moorty,

Good Day.

Its (A). Increasing Turnovers.

Increasing Capital utilization would lead to a crisis or project can go on toss depending on the market fluctuation.

Increasing Turnovers with keeping in mind the budget vs actual plan for the company F.Y.

The expenses can be covered with low capital investment.

Increasing Capital Utilization 

d................ is the answe

all of the bove

(d) is the right answer

D- All of the above.

I agree with Mr. Sakya Roy and Mr. Rane