TERMIUM Plus®

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SALES-TO-ASSETS RATIO [1 record]

Record 1 2001-02-16

English

Subject field(s)
  • Financial and Budgetary Management
CONT

Sales-to-assets ratio provides an indication of the general efficiency of an organization, which gives an idea of how the assets are used. This ratio measures the ability of the firm to sell goods with one unit of assets. A high sales-to-assets ratio is generally preferable because it indicates a good ability of the firm to generate sales with a minimum of assets. However, since the indicator is a ratio, a high sales-to-assets ratio could be derived from a small amount of assets. In this case, the firm could be providing poor service to its customers or struggling from inefficient production. Similarly, a low ratio may indicate either lower than normal sales or higher than normal assets. Therefore, we should be cautious when interpreting the sales-to-assets ratio.

French

Domaine(s)
  • Gestion budgétaire et financière
CONT

On remarque aussi une croissance des actifs plus rapide que celle des ventes ce qui entraîne le ratio ventes/actif total sur une tendance légèrement à la baisse, ce qui n'a pas de conséquences notables étant donné l'accélération du développement du Néovastat qui explique la nécessité d'une augmentation considérable des actifs financiers.

Key term(s)
  • ratio ventes-actif total
  • ratio ventes-actif

Spanish

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