operating ratio

简明释义

营业比率 ［即营业收入与营业支出的比率］

英英释义

例句

1.To improve the operating ratio 运营比率, the company decided to cut unnecessary costs.

为了改善operating ratio 运营比率，公司决定削减不必要的开支。

2.The operating ratio 运营比率 for the manufacturing sector has been steadily declining.

制造业的operating ratio 运营比率一直在稳步下降。

3.The company's operating ratio 运营比率 improved this quarter due to increased efficiency.

由于效率提升，公司的operating ratio 运营比率在本季度有所改善。

4.A lower operating ratio 运营比率 indicates better management of expenses.

较低的operating ratio 运营比率表明费用管理更好。

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

投资者通常关注operating ratio 运营比率以评估公司的盈利能力。

作文

The term operating ratio refers to a financial metric that is commonly used in various industries to assess the efficiency of a company in managing its operational expenses relative to its revenue. It is calculated by dividing the total operating expenses by the total revenue generated over a specific period. A lower operating ratio indicates better operational efficiency, meaning that a smaller proportion of revenue is being consumed by operating expenses, which is generally favorable for a business's profitability.Understanding the operating ratio is crucial for stakeholders, including investors, management, and analysts, as it provides insights into how well a company is performing in its core operations. For instance, if a manufacturing firm reports an operating ratio of 70%, this means that 70% of its revenue is spent on operating expenses, leaving 30% for profit and other expenditures. Conversely, a higher operating ratio might signal inefficiencies or rising costs that could impact the company's bottom line negatively.In addition to assessing operational efficiency, the operating ratio can also be used for benchmarking against industry peers. Companies often strive to maintain a competitive operating ratio that aligns with or is better than the average within their sector. This comparison helps businesses identify areas where they may need to improve their cost management strategies or operational processes.For example, consider two companies in the same industry: Company A has an operating ratio of 65%, while Company B has an operating ratio of 80%. Company A is likely managing its expenses more effectively than Company B, which might prompt Company B to investigate its operational practices to enhance efficiency. By focusing on reducing the operating ratio, Company B could potentially increase its profitability and shareholder value.Moreover, fluctuations in the operating ratio over time can indicate trends in a company's operational performance. A consistently declining operating ratio may suggest that a company is becoming more efficient, possibly due to improved processes, cost-cutting measures, or increased sales volume. On the other hand, a rising operating ratio could signal trouble, such as escalating costs or declining sales, prompting management to take corrective actions.In conclusion, the operating ratio is a vital indicator of a company's operational efficiency and overall financial health. By analyzing this ratio, stakeholders can make informed decisions about investments, management strategies, and operational improvements. Understanding and monitoring the operating ratio can ultimately lead to enhanced profitability and sustainable growth for businesses across different sectors.

“营业比率”是一个常用于各行业的财务指标，用于评估公司在管理运营费用相对于收入的效率。它是通过将总运营费用除以特定时期内产生的总收入来计算的。较低的“营业比率”表明更好的运营效率，意味着更小比例的收入被运营费用消耗，这通常对企业的盈利能力有利。理解“营业比率”对利益相关者（包括投资者、管理层和分析师）至关重要，因为它提供了有关公司核心业务表现的见解。例如，如果一家制造公司报告的“营业比率”为70%，这意味着其收入的70%用于运营费用，留下30%用于利润和其他支出。相反，更高的“营业比率”可能表明效率低下或成本上升，这可能对公司的底线产生负面影响。除了评估运营效率外，“营业比率”还可以用于与行业同行进行基准比较。公司通常努力保持与其部门内平均水平相符或更好的竞争“营业比率”。这种比较帮助企业识别需要改善成本管理策略或运营流程的领域。例如，考虑两家同一行业的公司：A公司“营业比率”为65%，而B公司“营业比率”为80%。A公司可能比B公司更有效地管理其费用，这可能促使B公司调查其运营实践以提高效率。通过专注于降低“营业比率”，B公司可能会增加其盈利能力和股东价值。此外，“营业比率”随时间波动也可以表明公司运营绩效的趋势。持续下降的“营业比率”可能表明公司变得更加高效，可能是由于改进的流程、削减成本措施或销售量增加。另一方面，逐渐上升的“营业比率”可能表明问题，例如成本上升或销售下降，促使管理层采取纠正措施。总之，“营业比率”是公司运营效率和整体财务健康的重要指标。通过分析这一比率，利益相关者可以就投资、管理策略和运营改进做出明智的决策。理解和监测“营业比率”最终可以为不同部门的企业带来更高的盈利能力和可持续增长。