TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FIXED ASSET TURNOVER RATIO [1 record]

Record 1 2011-11-07

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
CONT

The fixed asset turnover ratio measures the company's effectiveness in generating sales from its investments in plant, property, and equipment. It is especially important for a manufacturing firm that uses a lot of plant and equipment in its operations to calculate its fixed asset turnover ratio.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
DEF

Ratio d'activité indiquant le nombre de fois où l'actif immobilisé est compris dans le chiffre d'affaires de la période.

CONT

Le ratio de rotation de l'actif immobilisé correspond au quotient obtenu en divisant le chiffre d'affaires net par la valeur comptable moyenne des immobilisations de la période.

Spanish

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