working capital turnover

简明释义

营运资金周转率

英英释义

例句

1.A high working capital turnover 营运资本周转率 indicates that a company can quickly convert its working capital into sales.

高营运资本周转率 working capital turnover 表明公司能够迅速将其营运资本转化为销售。

2.Understanding the working capital turnover 营运资本周转率 helps businesses make informed financial decisions.

理解营运资本周转率 working capital turnover 有助于企业做出明智的财务决策。

3.The company's working capital turnover 营运资本周转率 improved significantly after optimizing its inventory management.

在优化库存管理后，公司的营运资本周转率 working capital turnover 显著改善。

4.Investors often look at the working capital turnover 营运资本周转率 to assess how efficiently a company is using its short-term assets.

投资者通常查看营运资本周转率 working capital turnover 来评估公司使用短期资产的效率。

5.To improve the working capital turnover 营运资本周转率, the firm reduced its accounts receivable days.

为了提高营运资本周转率 working capital turnover，该公司减少了应收账款天数。

作文

In the world of finance and business, understanding key performance indicators is crucial for evaluating a company's efficiency and profitability. One such important metric is working capital turnover, which measures how effectively a company utilizes its working capital to generate sales. Working capital itself is defined as the difference between a company's current assets and current liabilities, representing the short-term financial health of the business. A high working capital turnover ratio indicates that a company is using its working capital efficiently, while a low ratio may suggest that the company is not utilizing its resources effectively.To delve deeper into the concept of working capital turnover, it is essential to understand how it is calculated. The formula for calculating working capital turnover is simple: it is the net sales divided by the average working capital. For example, if a company has net sales of $1 million and an average working capital of $250,000, the working capital turnover would be 4. This means that for every dollar of working capital, the company generates four dollars in sales, indicating efficient management of its resources.The significance of a high working capital turnover cannot be overstated. Companies with high turnover ratios are often seen as more financially stable and capable of meeting their short-term obligations. They can quickly convert their assets into cash, which is vital for maintaining operations, paying suppliers, and investing in growth opportunities. Conversely, a low working capital turnover suggests that a company may be struggling to convert its investments in inventory and receivables into sales, which can lead to cash flow problems and hinder overall business growth.Moreover, analyzing working capital turnover in conjunction with other financial metrics can provide a more comprehensive view of a company's operational efficiency. For instance, when combined with the gross margin ratio, investors can gain insights into how well a company manages its costs relative to its sales. This holistic approach helps stakeholders make informed decisions regarding investments, lending, and strategic planning.It is also important to note that the ideal working capital turnover ratio can vary significantly across different industries. For example, retail businesses typically have higher turnover ratios due to their fast inventory turnover rates, while manufacturing companies may exhibit lower ratios due to longer production cycles. Therefore, comparing a company's working capital turnover with industry benchmarks is crucial for accurate assessments.In conclusion, working capital turnover is a vital metric for assessing a company's efficiency in utilizing its working capital to generate sales. A high ratio reflects effective resource management and financial stability, while a low ratio may indicate potential cash flow issues. By understanding and analyzing this metric, business owners, investors, and financial analysts can gain valuable insights into a company's operational performance and make informed decisions that drive growth and profitability.

在金融和商业的世界中，理解关键绩效指标对于评估公司的效率和盈利能力至关重要。一个重要的指标是营运资本周转率，它衡量公司如何有效利用其营运资本来产生销售。营运资本本身被定义为公司流动资产与流动负债之间的差额，代表了企业的短期财务健康状况。高营运资本周转率表明公司在有效利用其营运资本，而低比率可能表明公司未能有效利用其资源。为了深入了解营运资本周转率的概念，有必要了解它是如何计算的。计算营运资本周转率的公式很简单：净销售额除以平均营运资本。例如，如果一家公司有100万美元的净销售额和25万美元的平均营运资本，则营运资本周转率为4。这意味着每一美元的营运资本，公司生成四美元的销售，表明其资源管理高效。高营运资本周转率的重要性不容小觑。拥有高周转率的公司通常被视为财务更加稳定，能够满足其短期义务。它们可以迅速将资产转化为现金，这对维持运营、支付供应商和投资增长机会至关重要。相反，低营运资本周转率则表明公司可能难以将其对库存和应收账款的投资转化为销售，这可能导致现金流问题并阻碍整体业务增长。此外，将营运资本周转率与其他财务指标结合分析，可以提供对公司运营效率的更全面的了解。例如，当与毛利率结合时，投资者可以洞察公司如何管理其成本相对于销售的情况。这种整体方法帮助利益相关者做出关于投资、贷款和战略规划的明智决策。还需要注意的是，理想的营运资本周转率在不同的行业之间可能会有显著差异。例如，零售业务通常由于其快速的库存周转率而具有较高的周转率，而制造公司由于较长的生产周期可能表现出较低的比率。因此，将公司的营运资本周转率与行业基准进行比较对于准确评估至关重要。总之，营运资本周转率是评估公司利用其营运资本产生销售效率的重要指标。高比率反映出有效的资源管理和财务稳定性，而低比率可能表明潜在的现金流问题。通过理解和分析这一指标，企业主、投资者和财务分析师可以获得关于公司运营绩效的宝贵见解，并做出推动增长和盈利能力的明智决策。