The most productivity scale of the return on working capital versus the realization of demand

The indicators used in economics to calculate the productivity scale are not always positive, therefore, existing models need to be developed to calculate the productivity scale for the semi-negative and semi-positive output index. However, companies with a lack of capacity need to achieve economies of scale and demand for realization simultaneously in the presence of a negative outflow index, especially when demand of companies varies, but always the amount of customer demand is equal to the amount Output, the demand level may be less than the maximum output level of the most productivity scale (MPSS), between the highest output level of the MPSS and the maximum output level, or greater than the maximum output level. When the output indicator is evaluated, the return on capital is in circulation, since this index can have negative values. One of the questions is, what models can be used to maximize the efficiency of the ROI in comparison with the realization of the demand? In this paper, we intend to find, in the three scenarios, the demand level, the highest productivity efficiency indicator of the return on capital employed in comparison with the demand for 24 active insurance companies in 1396. In fact, we will provide a development of Lee's (2016) paper for the positive and negative outflow index, and eventually we will launch on 24 active insurance companies in 1396.