capital turnover

简明释义

资本周转

英英释义

例句

1.A low capital turnover 资本周转率 may signal inefficiencies in asset utilization.

低资本周转率可能表明资产利用效率低下。

2.To increase capital turnover 资本周转率, the firm decided to reduce its production cycle time.

为了提高资本周转率，该公司决定缩短生产周期。

3.A high capital turnover 资本周转率 indicates that a company can generate sales quickly from its assets.

高资本周转率表明公司能够快速从其资产中产生销售。

4.The company improved its capital turnover 资本周转率 by optimizing inventory management.

通过优化库存管理，公司提高了其资本周转率。

5.Investors often look at capital turnover 资本周转率 to assess how efficiently a company uses its assets.

投资者通常查看资本周转率来评估公司使用资产的效率。

作文

In the world of finance and business, understanding the concept of capital turnover is crucial for evaluating a company's efficiency. Capital turnover refers to the ratio of a company's sales revenue to its capital employed. This metric provides insight into how effectively a company is using its capital to generate sales. A higher capital turnover indicates that a company is utilizing its assets more efficiently, while a lower ratio may suggest underutilization of resources or potential inefficiencies in operations.To illustrate this concept, consider two companies in the same industry. Company A has a total capital of $1 million and generates sales of $5 million in a year. Its capital turnover would be 5 ($5 million sales / $1 million capital). On the other hand, Company B has the same capital of $1 million but only generates $2 million in sales. Its capital turnover would be 2. From this comparison, it is clear that Company A is more efficient in converting its capital into sales compared to Company B.The significance of capital turnover extends beyond mere numbers. Investors often use this metric to assess the operational performance of a company. A company with a high capital turnover is likely able to reinvest its profits into growth opportunities, thereby increasing its market share and enhancing shareholder value. Conversely, a low capital turnover can be a red flag for investors, indicating potential problems such as overcapacity, poor management, or declining demand for products.Moreover, understanding capital turnover can help businesses make informed decisions regarding their operations and investments. By analyzing this ratio, management can identify areas where they can improve efficiency, reduce costs, and ultimately increase profitability. For instance, if a company notices a declining capital turnover over time, it may prompt a reevaluation of its asset utilization strategies, leading to better inventory management or more effective marketing campaigns.In addition to its role in assessing operational efficiency, capital turnover also plays a part in strategic planning. Companies aiming for expansion may look at their capital turnover to determine how much additional capital they can employ without sacrificing efficiency. This analysis can guide resource allocation and investment decisions, ensuring that the company remains competitive in its industry.Furthermore, it is essential to note that capital turnover may vary significantly across different industries. For example, retail businesses typically have a higher capital turnover due to the rapid movement of inventory, while capital-intensive industries like manufacturing may exhibit lower ratios because of the substantial investments required in fixed assets. Therefore, when evaluating capital turnover, it is vital to consider industry benchmarks and standards to gain a more accurate perspective.In conclusion, capital turnover is a key financial metric that reflects how well a company uses its capital to generate sales. It serves as an important indicator of operational efficiency, investment attractiveness, and strategic planning. By closely monitoring and analyzing capital turnover, businesses can make informed decisions that enhance their performance and drive long-term success.

在金融和商业的世界中，理解“资本周转率”这一概念对于评估公司的效率至关重要。“资本周转率”是公司销售收入与其投入资本的比率。这个指标提供了一个关于公司如何有效利用其资本来产生销售的洞察。较高的“资本周转率”表明公司更有效地利用其资产，而较低的比率可能表明资源的未充分利用或运营中的潜在低效。为了说明这一概念，我们考虑两个处于同一行业的公司。公司A的总资本为100万美元，年销售额为500万美元。其“资本周转率”将为5（500万美元销售/100万美元资本）。另一方面，公司B同样拥有100万美元的资本，但仅产生200万美元的销售。其“资本周转率”将为2。从这个比较中，很明显公司A在将其资本转化为销售方面比公司B更有效。“资本周转率”的重要性不仅仅体现在数字上。投资者通常使用这一指标来评估公司的运营表现。拥有高“资本周转率”的公司能够更有可能将利润再投资于增长机会，从而增加市场份额并提高股东价值。相反，低“资本周转率”可能是投资者的红旗，表明潜在问题，如产能过剩、管理不善或产品需求下降。此外，理解“资本周转率”可以帮助企业做出明智的运营和投资决策。通过分析这一比率，管理层可以识别出可以提高效率、降低成本并最终增加盈利能力的领域。例如，如果一家公司注意到“资本周转率”随着时间的推移而下降，这可能促使其重新评估资产利用策略，导致更好的库存管理或更有效的营销活动。除了在评估运营效率中的作用外，“资本周转率”在战略规划中也发挥着作用。希望扩展的公司可能会查看其“资本周转率”以确定在不牺牲效率的情况下可以投入多少额外资本。这种分析可以指导资源分配和投资决策，确保公司在其行业中保持竞争力。此外，需要注意的是，不同行业之间的“资本周转率”可能会显著不同。例如，零售业务通常具有较高的“资本周转率”，因为库存快速流动，而像制造业这样的资本密集型行业可能会表现出较低的比率。因此，在评估“资本周转率”时，考虑行业基准和标准是至关重要的，以获得更准确的视角。总之，“资本周转率”是一个关键的财务指标，反映了公司如何利用其资本来产生销售。它作为运营效率、投资吸引力和战略规划的重要指标。通过密切监控和分析“资本周转率”，企业可以做出明智的决策，提升其表现并推动长期成功。