operating ratio

简明释义

经营比率

英英释义

The operating ratio is a financial metric used to assess the efficiency of a company's management by comparing operating expenses to net sales.

营业比率是一个财务指标,用于通过比较营业费用与净销售额来评估公司管理的效率。

例句

1.A lower operating ratio 运营比率 indicates better efficiency in managing costs.

较低的operating ratio 运营比率表明在管理成本方面的效率更高。

2.The company's operating ratio 运营比率 improved significantly after restructuring its operations.

在重组运营后,该公司的operating ratio 运营比率显著改善。

3.Investors often look at the operating ratio 运营比率 to assess a company's profitability.

投资者通常查看operating ratio 运营比率来评估公司的盈利能力。

4.The operating ratio 运营比率 of this firm is higher than the industry average, signaling potential issues.

该公司的operating ratio 运营比率高于行业平均水平,暗示潜在问题。

5.To improve the operating ratio 运营比率, management decided to cut unnecessary expenses.

为了改善operating ratio 运营比率,管理层决定削减不必要的开支。

作文

The concept of operating ratio is crucial for understanding the financial health of a business. It is a measure that indicates the efficiency of a company's management by comparing operating expenses to revenue. A lower operating ratio generally signifies better operational efficiency, meaning that the company is able to generate more income relative to its expenses. This ratio is particularly significant in industries where margins are tight, such as manufacturing and retail. To calculate the operating ratio, one takes the total operating expenses and divides it by total revenue. The formula can be expressed as: Operating Ratio = (Operating Expenses / Revenue) × 100%.For instance, if a company has total revenues of $1,000,000 and operating expenses of $700,000, the operating ratio would be 70%. This indicates that 70% of the company's revenue is consumed by operating expenses, leaving 30% as profit before taxes and interest. Understanding the operating ratio is essential for investors and managers alike. Investors often look at this ratio when evaluating a company's performance. A consistently low operating ratio over time may indicate that a company is well-managed and has strong cost control measures in place. Conversely, a high operating ratio could signal inefficiencies or rising costs, which could be a red flag for potential investors.Moreover, the operating ratio can also help managers identify areas where they can cut costs or improve efficiency. For example, if a company notices that its operating ratio is increasing year over year, it might conduct a thorough analysis of its expenses to find opportunities for savings. This could involve renegotiating supplier contracts, streamlining operations, or investing in technology to enhance productivity.In addition, the operating ratio can vary significantly across different industries. For instance, a utility company may have a higher operating ratio due to substantial fixed costs associated with infrastructure, while a tech company might maintain a lower ratio because of lower overheads. Therefore, it is vital to compare the operating ratio against industry benchmarks to gain meaningful insights. In conclusion, the operating ratio serves as a vital indicator of a company's operational efficiency and financial health. By analyzing this ratio, stakeholders can make informed decisions regarding investments, management strategies, and operational improvements. As businesses strive for growth and sustainability, keeping a close eye on the operating ratio will undoubtedly play a key role in achieving long-term success.

“营业比率”这一概念对于理解企业的财务健康至关重要。它是一种衡量公司管理效率的指标,通过将营业费用与收入进行比较来实现。较低的“营业比率”通常意味着更好的运营效率,这意味着公司能够相对于其费用产生更多的收入。这个比率在利润微薄的行业中尤为重要,例如制造业和零售业。要计算“营业比率”,我们需要将总营业费用除以总收入。公式可以表示为:营业比率 =(营业费用 / 收入)× 100%。例如,如果一家公司总收入为1,000,000美元,营业费用为700,000美元,则“营业比率”将为70%。这表明该公司的70%的收入被营业费用消耗,留下30%作为税前和利息前的利润。理解“营业比率”对投资者和管理者来说都是至关重要的。投资者在评估公司表现时通常会关注这个比率。长期以来保持低“营业比率”的公司可能表明其管理良好,并且具有强大的成本控制措施。相反,高“营业比率”可能暗示着低效或成本上升,这可能是潜在投资者的警示信号。此外,“营业比率”也可以帮助管理者识别可以削减成本或提高效率的领域。例如,如果一家公司注意到其“营业比率”逐年上升,它可能会进行全面的费用分析,以寻找节省的机会。这可能涉及重新谈判供应商合同、精简运营或投资技术以提高生产力。另外,不同行业之间的“营业比率”可能会有显著差异。例如,公用事业公司由于基础设施相关的高固定成本,可能会有更高的“营业比率”,而科技公司则可能因开销较低而维持较低的比率。因此,将“营业比率”与行业基准进行比较是获得有意义见解的关键。总之,“营业比率”作为公司运营效率和财务健康的重要指标。通过分析这一比率,利益相关者可以在投资、管理策略和运营改进方面做出明智的决策。随着企业追求增长和可持续发展,密切关注“营业比率”无疑将在实现长期成功中发挥关键作用。

相关单词

operating

operating详解:怎么读、什么意思、用法

ratio

ratio详解:怎么读、什么意思、用法