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1 ratio
nmratio n[lang name="SpanishTraditionalSort"]ratio de facturación, ratio de renovation turnover ratio -
2 ratio de rotación
• turnover ratio -
3 turnover ratio
Fin [m1]1. stock or inventory turnover ratio, a measure of the number of times in a year that a business’s stock or inventory is turned over. It is calculated as the cost of sales divided by the average book value of inventory/stock.2. fixed asset turnover ratio, a measure of the use a business makes of its capital assets. It is calculated by dividing sales by net fixed assets.3. total asset turnover ratio, a measure of the use a business makes of all its assets. It is calculated by dividing sales by total assets. -
4 ratio de ventas a activo fijo
• fixed asset• fixed asset turnover• fixed assetsDiccionario Técnico Español-Inglés > ratio de ventas a activo fijo
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5 efficiency ratio
Fina way of measuring the proportion of operating revenues or fee income spent on overhead expenses.EXAMPLEOften identified with banking and financial sectors, the efficiency ratio indicates a management’s ability to keep overhead costs low. In banking, an acceptable efficiency ratio was once in the low 60s. Now the goal is 50, while better-performing banks boast ratios in the mid 40s. Low ratings usually indicate a higher return on equity and earnings.This measurement is also used by mature industries, such as steel manufacture, chemicals, or car production, that must focus on tight cost controls to boost profitability because growth prospects are modest.The efficiency ratio is defined as operating overhead expenses divided by turnover. If operating expenses are $100,000, and turnover is $230,000, then:100,000/230,000 = 0.43 efficiency ratioHowever, not everyone calculates the ratio in the same way. Some institutions include all non-interest expenses, while others exclude certain charges and intangible asset amortization.A different method measures efficiency simply by tracking three other measures: accounts payable to sales, days sales outstanding, and stock turnover. This indicates how fast a company is able to move its merchandise. A general guide is that if the first two of these measures are low and third is high, efficiency is probably high; the reverse is likewise true.To find the stock turnover ratio, divide total sales by total stock. If net sales are $300,000, and stock is $140,000, then:300,000/140,000 = 2.14 stock turnover ratioTo find the accounts payable to sales ratio, divide a company’s accounts payable by its annual net sales. A high ratio suggests that a company is using its suppliers’ funds as a source of cheap financing because it is not operating efficiently enough to generate its own funds. If accounts payable are $50,000, and total sales are $300,000, then:50,000/300,000 = 0.14 × 100 = 14% accounts payable to sales ratio -
6 asset turnover
Finthe ratio of a firm’s sales revenue to its total assets, used as a measure of the firm’s business efficiency.EXAMPLEAsset turnover’s basic formula is simply sales divided by assets:Sales revenue/Total assetsMost experts recommend using average total assets in this formula. To determine this figure, total assets at the beginning of the year are added to total assets at the end of the year and divided by two. If, for instance, annual sales totaled $4.5 million, and total assets were $1.84 million at the beginning of the year and $1.78 million at the year end, the average total assets would be $1.81 million, and the asset turnover ratio would be:4,500,000/1,810,000 = 2.49A variation of the formula is:Sales revenue/Fixed assetsIf average fixed assets were $900,000, then asset turnover would be:4,500,000/900,000 = 5Asset turnover numbers are useful for comparing competitors within industries, and for growth companies to gauge whether or not they are growing revenue in healthy proportion to assets. Too high a ratio may suggest overtrading: too much sales revenue with too little investment. Conversely, too low a ratio may suggest undertrading and inefficient management of resources. A declining ratio may be indicative of a company that overinvested in plant, equipment, or other fixed assets, or is not using existing assets effectively. -
7 margin of safety ratio
Fina ratio which indicates the percentage by which forecast turnover exceeds or falls short of that required to break even. It is calculated as follows:(Forecast turnover – breakeven turnover) × 100/Forecast turnover -
8 accounts receivable turnover
Econ, Fina ratio that shows how long the customers of a business wait before paying what they owe. This can cause cash flow problems for small businesses.EXAMPLEThe formula for accounts receivable turnover is straightforward. Simply divide the average amount of receivables into annual credit sales:Sales/Receivables = Receivables turnoverIf, for example, a company’s sales are $4.5 million and its average receivables are $375,000, its receivables turnover is:4,500,000/375,000 = 12A high turnover figure is desirable, because it indicates that a company collects revenues effectively, and that its customers pay bills promptly. A high figure also suggests that a firm’s credit and collection policies are sound.In addition, the measurement is a reasonably good indicator of cash flow, and of overall operating efficiency.The ultimate business dictionary > accounts receivable turnover
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9 inventory turnover
Finan accounting ratio of the number of times inventory is replaced during a given period. The ratio is calculated by dividing net sales by average inventory over a given period. Values are expressed as times per period, most often a year, and a higher figure indicates a more efficient manufacturing operation.EXAMPLEIt is calculated as follows:Cost of goods sold/InventoryIf COGS is $2 million, and inventory at the end of the period is $500,000, then:2,000,000/500,000 = 4. -
10 bad debts ratio
Fina way of calculating the significance of bad debts as a proportion of credit sales:Bad debts × 100 /Turnover on creditTo calculate the significance of bad debts as a proportion of debtors, however:Bad debts × 100 /Total debtors at a point in time -
11 коэффициент оборачиваемости
1) General subject: turnover ratio2) Engineering: turn-over ratio3) Economy: turnover ratio (отношение стоимости готовых продаж компании к стоимости её основных фондов)4) Finances: ratio to sales5) Oil: handling speed (тары)6) Management: ratio turnoverУниверсальный русско-английский словарь > коэффициент оборачиваемости
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12 норма оборачиваемости
1) General subject: turnover ratio2) Management: ratio turnoverУниверсальный русско-английский словарь > норма оборачиваемости
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13 rotación de cuentas por cobrar
• collection ratio• turnover of accounts receivableDiccionario Técnico Español-Inglés > rotación de cuentas por cobrar
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14 норма оборота
весь оборот; общий оборот — total turnover
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15 коэффициент оборачиваемости
Русско-английский большой базовый словарь > коэффициент оборачиваемости
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16 норма оборачиваемости
Русско-английский большой базовый словарь > норма оборачиваемости
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17 план оборота
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18 коэффициент оборачиваемости капитала
ratio of capital turnover, asset turnover ratioBanks. Exchanges. Accounting. (Russian-English) > коэффициент оборачиваемости капитала
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19 коэффициент оборачиваемости
turnover ratio, отношение объема сделок с конкретным видом акций в течение года к общей сумме акций в обращении) turnover rateРусско-Английский новый экономический словарь > коэффициент оборачиваемости
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20 коэффициент оборачиваемости
Русско-английский технический словарь > коэффициент оборачиваемости
См. также в других словарях:
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