fixed assets turnover ratio

简明释义

固定资产周转比率

英英释义

例句

1.The company's fixed assets turnover ratio 固定资产周转率 improved significantly after the new management strategies were implemented.

在实施新的管理策略后，该公司的固定资产周转率 fixed assets turnover ratio 显著提高。

2.The fixed assets turnover ratio 固定资产周转率 for the manufacturing sector is generally higher than that of retail.

制造业的固定资产周转率 fixed assets turnover ratio 通常高于零售业。

3.After the acquisition, the fixed assets turnover ratio 固定资产周转率 of the combined company showed improvement.

收购后，合并公司的固定资产周转率 fixed assets turnover ratio 显示出改善。

4.A high fixed assets turnover ratio 固定资产周转率 indicates efficient use of assets in generating sales.

高的固定资产周转率 fixed assets turnover ratio 表明在产生销售方面有效利用了资产。

5.Investors often look at the fixed assets turnover ratio 固定资产周转率 to assess a company's operational efficiency.

投资者通常查看固定资产周转率 fixed assets turnover ratio 来评估公司的运营效率。

作文

The concept of the fixed assets turnover ratio is crucial for businesses to assess their operational efficiency and profitability. This financial metric measures how effectively a company utilizes its fixed assets to generate sales. Fixed assets typically include property, plant, equipment, and other long-term investments that are not easily converted into cash. By analyzing the fixed assets turnover ratio, companies can gain insights into how well they are using their physical resources to drive revenue.To calculate the fixed assets turnover ratio, one must divide the net sales by the average fixed assets during a specific period. The formula looks like this: Fixed Assets Turnover Ratio = Net Sales / Average Fixed AssetsA higher ratio indicates that a company is generating more revenue per dollar invested in fixed assets, which is generally a positive sign of operational efficiency. Conversely, a lower ratio may suggest that the company is underutilizing its assets or has made poor investment decisions.For instance, consider two manufacturing companies, Company A and Company B. Company A has net sales of $5 million and average fixed assets of $1 million, resulting in a fixed assets turnover ratio of 5. This means that for every dollar invested in fixed assets, Company A generates $5 in sales. On the other hand, Company B has net sales of $3 million and average fixed assets of $2 million, leading to a fixed assets turnover ratio of 1.5. This comparison reveals that Company A is significantly more efficient in utilizing its fixed assets compared to Company B.Understanding the fixed assets turnover ratio is not only important for internal management but also for investors and stakeholders. Investors often look at this ratio to evaluate the effectiveness of a company's asset management strategies. A consistently high fixed assets turnover ratio might attract potential investors, as it indicates a well-managed company that can efficiently convert its investments into revenue.However, it is essential to consider the industry context when interpreting the fixed assets turnover ratio. Different industries have varying capital requirements and asset structures. For example, capital-intensive industries like manufacturing or utilities typically have lower turnover ratios due to their substantial investments in fixed assets. In contrast, service-oriented businesses may exhibit much higher ratios since they rely less on physical assets.In conclusion, the fixed assets turnover ratio serves as a vital indicator of a company's efficiency in utilizing its fixed assets to generate sales. By monitoring this ratio, businesses can make informed decisions regarding asset management and investment strategies. Additionally, understanding this metric allows investors to gauge a company's operational effectiveness and overall financial health. As such, the fixed assets turnover ratio is an indispensable tool in the financial analysis toolbox, providing valuable insights into a company's performance and potential for growth.

“固定资产周转率”的概念对于企业评估其运营效率和盈利能力至关重要。这个财务指标衡量公司如何有效地利用固定资产来产生销售。固定资产通常包括物业、厂房、设备和其他不易变现的长期投资。通过分析“固定资产周转率”，公司可以深入了解它们如何利用物理资源推动收入。要计算“固定资产周转率”，必须将净销售额除以特定期间的平均固定资产。公式如下：“固定资产周转率 = 净销售额 / 平均固定资产”较高的比率表明，公司每投入一美元的固定资产就能产生更多的收入，这通常是运营效率的积极信号。相反，较低的比率可能表明公司未充分利用其资产或做出了不良的投资决策。例如，考虑两家制造公司，A公司和B公司。A公司的净销售额为500万美元，平均固定资产为100万美元，因此其“固定资产周转率”为5。这意味着A公司每投入一美元的固定资产，就能产生5美元的销售收入。另一方面，B公司的净销售额为300万美元，平均固定资产为200万美元，导致其“固定资产周转率”为1.5。这一比较表明，A公司在利用固定资产方面显著优于B公司。理解“固定资产周转率”不仅对内部管理重要，对投资者和利益相关者同样重要。投资者通常会关注这一比率，以评估公司的资产管理策略的有效性。持续较高的“固定资产周转率”可能吸引潜在投资者，因为这表明公司能够有效地将投资转化为收入。然而，在解释“固定资产周转率”时，考虑行业背景也至关重要。不同的行业有不同的资本需求和资产结构。例如，资本密集型行业如制造业或公用事业通常由于其在固定资产上的大量投资而具有较低的周转率。相比之下，服务导向型企业可能表现出更高的比率，因为它们对物理资产的依赖较小。总之，“固定资产周转率”作为公司利用固定资产产生销售的效率的重要指标。通过监控这一比率，企业可以就资产管理和投资策略做出明智的决策。此外，理解这一指标使投资者能够评估公司的运营有效性和整体财务健康。因此，“固定资产周转率”是财务分析工具箱中不可或缺的工具，提供了对公司绩效和增长潜力的宝贵洞察。