operating ratio

简明释义

工作时间系数

英英释义

例句

1.The company's operating ratio 运营比率 improved significantly this quarter, indicating better cost management.

公司的operating ratio 运营比率在本季度显著改善，表明成本管理更为有效。

2.Investors often look at the operating ratio 运营比率 to assess the efficiency of a business.

投资者通常会关注operating ratio 运营比率来评估企业的效率。

3.Tracking the operating ratio 运营比率 can help identify areas where costs can be cut.

跟踪operating ratio 运营比率可以帮助识别可以削减成本的领域。

4.A lower operating ratio 运营比率 suggests that a company is spending less to generate revenue.

较低的operating ratio 运营比率表明公司在产生收入方面的支出较少。

5.The management team set a goal to reduce the operating ratio 运营比率 by 5% over the next year.

管理团队设定了一个目标，即在未来一年内将operating ratio 运营比率降低5%。

作文

Understanding the concept of operating ratio is crucial for anyone involved in business management or finance. The operating ratio is a financial metric that shows the proportion of a company's revenue that is consumed by its operating expenses. It is calculated by dividing total operating expenses by net sales. This ratio provides insight into how efficiently a company is being run and how well it is managing its costs relative to its sales. A lower operating ratio indicates better efficiency, as it means that a smaller percentage of revenue is being spent on operating expenses.For instance, consider a manufacturing company that generates $1 million in sales and incurs $600,000 in operating expenses. The operating ratio would be calculated as follows: $600,000 divided by $1,000,000, resulting in an operating ratio of 0.6 or 60%. This means that 60% of the company's revenue is used up by operating expenses, leaving 40% as profit before interest and taxes.The significance of the operating ratio extends beyond just a single company; it can also be used to compare performance across different companies within the same industry. For example, if Company A has an operating ratio of 60%, while Company B has an operating ratio of 70%, it suggests that Company A is managing its expenses more effectively than Company B. Investors often look at the operating ratio when evaluating potential investments, as it can indicate the operational efficiency of a business.Moreover, the operating ratio can be influenced by various factors, including market conditions, management strategies, and operational practices. Companies may adopt cost-cutting measures to improve their operating ratio, such as streamlining processes, reducing workforce, or renegotiating supplier contracts. However, while focusing on reducing the operating ratio, companies must ensure that they do not compromise on product quality or customer service, which could ultimately harm their sales and profitability.In conclusion, the operating ratio is a vital tool for assessing a company's operational efficiency. By analyzing this ratio, stakeholders can gain valuable insights into how well a company is managing its resources and controlling costs. As businesses strive for growth and profitability, maintaining a favorable operating ratio should be a key focus area. Understanding and optimizing the operating ratio can lead to better financial performance and enhanced competitiveness in the market.

理解经营比率的概念对于任何参与商业管理或金融的人来说都是至关重要的。经营比率是一个财务指标，显示公司收入中有多少比例被运营费用消耗。它是通过将总运营费用除以净销售额来计算的。这个比率提供了公司运营效率的洞察，以及在销售方面如何管理成本。较低的经营比率表示更好的效率，因为这意味着较小的收入百分比用于运营费用。例如，考虑一家制造公司，其销售额为100万美元，运营费用为60万美元。经营比率将按以下方式计算：60万美元除以100万美元，结果为0.6或60%。这意味着公司收入的60%被用于运营费用，留下40%作为利息和税前利润。经营比率的重要性不仅限于单一公司；它也可以用于比较同一行业内不同公司的业绩。例如，如果公司A的经营比率为60%，而公司B的经营比率为70%，这表明公司A在管理费用方面比公司B更有效。投资者通常在评估潜在投资时会关注经营比率，因为它可以指示企业的运营效率。此外，经营比率可能受到市场条件、管理策略和运营实践等多种因素的影响。公司可能采取削减成本的措施来改善其经营比率，例如优化流程、减少员工或重新谈判供应商合同。然而，在专注于降低经营比率的同时，企业必须确保不妥协产品质量或客户服务，这可能最终损害他们的销售和盈利能力。总之，经营比率是评估公司运营效率的重要工具。通过分析该比率，利益相关者可以获得有关公司如何管理资源和控制成本的宝贵见解。随着企业追求增长和盈利，保持良好的经营比率应成为关键的关注领域。理解和优化经营比率可以带来更好的财务表现和增强的市场竞争力。