TERMIUM Plus®

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OPERATING RATIO [5 records]

Record 1 2012-05-18

English

Subject field(s)
  • Systems Analysis (Information Processing)
DEF

The ratio of actual operating time to scheduled operating time.

Key term(s)
  • effective computability

French

Domaine(s)
  • Analyse des systèmes informatiques
OBS

Concept apparenté à «calculabilité effective».

Spanish

Campo(s) temático(s)
  • Análisis de los sistemas de informática
DEF

Relación entre el número de horas de operación correcta del equipo y el número total de horas de operación planeadas o estimadas.

CONT

Por ejemplo, en una operación estimada de 168 horas por semana, si se necesitan 12 horas de mantenimiento preventivo y se requieren 4,8 horas de tiempo inactivo no planeado, entonces la relación de utilización será (168 - 16,8) / 168, lo cual equivale a un coeficiente de utilización del 90%.

Save record 1

Record 2 2010-09-24

English

Subject field(s)
  • Financial and Budgetary Management
  • Cost Accounting
DEF

Operating ratios: Ratios used in expense control, and in measuring the profitability and financial soundness of a firm, by expressing each income statement item as a percentage of sales revenue.

OBS

operating ratio: terme generally used in the plural.

Key term(s)
  • operating ratios

French

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

ratios d'exploitation : Ratios que l'on obtient en divisant chacun des postes de l'état des résultats (ou compte de résultats) d'une période par le chiffre d'affaires de la même période.

OBS

ratio d'exploitation : terme habituellement utilisé au pluriel.

Key term(s)
  • ratios d'exploitation

Spanish

Save record 2

Record 3 2010-09-24

English

Subject field(s)
  • Corporate Economics
DEF

Ratios used to determine a corporation's operations; usually relate to sales, profits, and/or turnover.

French

Domaine(s)
  • Économie de l'entreprise

Spanish

Campo(s) temático(s)
  • Economía empresarial
Save record 3

Record 4 2010-09-24

English

Subject field(s)
  • Financial and Budgetary Management
  • Cost Accounting
DEF

A ratio that shows the efficiency of a company's management by comparing [total] operating expense to net sales.

French

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

Ratio égal au quotient obtenu en divisant les charges d'exploitation d'une période par les produits d'exploitation de la même période.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad de costos
DEF

Son los gastos de operación divididos por el ingreso. Es una relación financiera utilizada para juzgar la eficiencia.

Save record 4

Record 5 1992-02-25

English

Subject field(s)
  • Rail Transport Operations
DEF

The relation of a railroad's operating expenses to its gross receipts.

French

Domaine(s)
  • Exploitation (Transport par rail)
DEF

Rapport entre les frais d'exploitation d'un chemin de fer et ses revenus bruts.

Spanish

Save record 5

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