Коэффициент оборачиваемости капитала (CAPITAL TURNOVER RATIO) — Соотношение годового объема реализации и инвестированного капитала. При оценке этого соотношения инвестированный капитал обычно вычисляется как сумма акционерного капитала и долгосрочных обязательств. См. также Показатель капиталоемкости (Capital … Словарь терминов по управленческому учету
capital turnover — Calculated by dividing annual sales by average stockholder equity ( net worth). The ratio indicates how much a company could grow its current capital investment level. Low capital turnover generally corresponds to high profit margins. Bloomberg… … Financial and business terms
Turnover Ratio — The percentage of a mutual fund or other investment vehicle s holdings that have been turned over or replaced with other holdings in a given year. The type of mutual fund, its investment objective and/or the portfolio manager s investing style… … Investment dictionary
Working Capital Turnover — A measurement comparing the depletion of working capital to the generation of sales over a given period. This provides some useful information as to how effectively a company is using its working capital to generate sales. A company uses working… … Investment dictionary
Показатель капиталоемкости (CAPITAL INTENSITY RATIO) — Показатель, который определяет отношение основного капитала (основных производственных фондов) к чистому доходу, прибыли или к стоимости произведенной продукции. Этот показатель связан только с имуществом, зданиями и оборудованием. Предприятия,… … Словарь терминов по управленческому учету
capital turnover — asset turnover The ratio of the sales of a company or other organization to its capital employed (i.e. its assets less current liabilities). It is presumed that the higher this ratio, the better the use that is being made of the assets in… … Accounting dictionary
capital turnover — asset turnover The ratio of the sales of a company or other organization to its capital employed (i. e. its assets less current liabilities). It is presumed that the higher this ratio, the better the use that is being made of the assets in… … Big dictionary of business and management
turnover — or turns Terms used to describe the number of operating cycles in a defined period of time or the length of each specific operating cycle. Typical turnover cycles are: the rate at which accounts receivable converts to cash, the rate at which… … Financial and business terms
ratio — the proportional relationship of one thing to another * * * ratio ra‧ti‧o [ˈreɪʆiəʊ ǁ ˈreɪʆoʊ] noun [countable] a relationship between two amounts that is represented by a pair of numbers showing how much greater one amount is than the other: •… … Financial and business terms
Turnover — Mutual Funds: A measure of trading activity during the previous year, expressed as a percentage of the average total assets of the fund. A turnover ratio of 25% means that the value of trades represented one fourth of the assets of the fund.… … Financial and business terms
Capital accumulation — Most generally, the accumulation of capital refers simply to the gathering or amassment of objects of value; the increase in wealth; or the creation of wealth. Capital can be generally defined as assets invested with the expectation that their… … Wikipedia
