return on operating assets

简明释义

营业资产报酬率

英英释义

例句

1.To improve the return on operating assets, the management decided to streamline operations and reduce waste.

为了提高经营资产回报率，管理层决定精简运营并减少浪费。

2.The company's return on operating assets is a key indicator of its efficiency in generating profits from its core operations.

公司的经营资产回报率是其从核心业务中产生利润的效率的重要指标。

3.The annual report highlighted a significant increase in return on operating assets compared to the previous year.

年度报告强调与去年相比，经营资产回报率显著增加。

4.A higher return on operating assets suggests that the company is more efficient in managing its operational resources.

更高的经营资产回报率表明公司在管理其运营资源方面更有效率。

5.Investors often look at the return on operating assets to assess how well a company utilizes its resources.

投资者通常会关注经营资产回报率来评估公司如何有效利用其资源。

作文

In the world of finance and business, understanding various performance metrics is crucial for evaluating a company's efficiency and profitability. One such important metric is the return on operating assets, which is a key indicator of how well a company utilizes its operating assets to generate earnings. The return on operating assets measures the profitability of a company's core operations relative to the assets employed in those operations. This metric provides valuable insights into how effectively a business is managing its resources and can significantly influence strategic decision-making.To comprehend the significance of the return on operating assets, it's essential to first define what constitutes operating assets. Operating assets are the assets that a company uses in its day-to-day operations to produce goods or services. These typically include cash, inventory, accounts receivable, property, plant, and equipment. By focusing on these assets, the return on operating assets specifically evaluates the efficiency of a company's operational activities without being influenced by its financing structure or investment income.Calculating the return on operating assets involves dividing the operating income by the average operating assets. The formula is as follows:Return on Operating Assets = Operating Income / Average Operating AssetsA higher return on operating assets indicates that a company is generating more profit from its operating assets, which is generally viewed as a positive sign. Conversely, a low return on operating assets may suggest inefficiencies in asset utilization or potential issues within the operational processes. Investors and analysts often use this metric to compare companies within the same industry, as it allows them to assess which companies are more adept at converting their assets into profits.Moreover, the return on operating assets can serve as a benchmark for internal performance over time. By tracking changes in this metric, management can identify trends, set performance targets, and implement operational improvements. For instance, if a company notices a declining return on operating assets, it may prompt a review of inventory management practices or operational workflows to enhance productivity and profitability.In addition to its role in performance evaluation, the return on operating assets also plays a vital part in strategic planning. Companies with high returns on their operating assets may have more flexibility to reinvest in growth opportunities, pay down debt, or distribute dividends to shareholders. On the other hand, firms struggling with low returns might need to reconsider their business strategies, possibly focusing on cost-cutting measures or divesting non-core assets.In conclusion, the return on operating assets is an essential metric for assessing a company's operational efficiency and profitability. It helps stakeholders understand how well a company is utilizing its resources to generate income. As businesses strive to improve their financial performance, monitoring the return on operating assets can provide critical insights that drive informed decision-making and strategic initiatives. Therefore, both investors and managers should prioritize this metric in their analysis and planning processes to ensure sustainable growth and success in the competitive marketplace.

在金融和商业世界中，理解各种绩效指标对于评估公司的效率和盈利能力至关重要。其中一个重要的指标是经营资产回报率，这是衡量公司如何有效利用其经营资产来产生收益的关键指标。经营资产回报率衡量公司核心运营的盈利能力与用于这些运营的资产之间的关系。该指标提供了关于企业如何有效管理资源的宝贵见解，并且可以显著影响战略决策。要理解经营资产回报率的重要性，首先需要定义什么是经营资产。经营资产是公司在日常运营中用来生产商品或服务的资产。这些通常包括现金、库存、应收账款、物业、厂房和设备。通过关注这些资产，经营资产回报率特别评估公司运营活动的效率，而不受其融资结构或投资收入的影响。计算经营资产回报率涉及将营业收入除以平均经营资产。公式如下：经营资产回报率 = 营业收入 / 平均经营资产较高的经营资产回报率表明公司从其经营资产中产生了更多的利润，这通常被视为积极的信号。相反，较低的经营资产回报率可能表明资产利用效率低下或运营流程存在潜在问题。投资者和分析师通常使用这一指标来比较同一行业内的公司，因为它使他们能够评估哪些公司更善于将资产转化为利润。此外，经营资产回报率还可以作为内部绩效的基准。通过跟踪这一指标的变化，管理层可以识别趋势，设定绩效目标并实施运营改进。例如，如果一家公司注意到经营资产回报率下降，可能会促使其审查库存管理实践或运营流程，以提高生产力和盈利能力。除了在绩效评估中的作用外，经营资产回报率在战略规划中也扮演着重要角色。拥有高经营资产回报率的公司可能在再投资增长机会、偿还债务或向股东分配红利方面具有更大的灵活性。另一方面，挣扎于低回报的公司可能需要重新考虑其商业战略，可能专注于削减成本或剥离非核心资产。总之，经营资产回报率是评估公司运营效率和盈利能力的重要指标。它帮助利益相关者了解公司如何利用其资源来产生收入。随着企业努力改善财务表现，监测经营资产回报率可以提供推动知情决策和战略举措的关键见解。因此，无论是投资者还是管理者，都应该在分析和规划过程中优先考虑这一指标，以确保在竞争市场中的可持续增长和成功。