TERMIUM Plus®

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

ACTIVITY RATIOS [1 record]

Record 1 1997-11-17

English

Subject field(s)
  • Financial and Budgetary Management
DEF

Any ratio in which sales is the numerator and a balance-sheet item is the denominator. (In the case of inventory turnover ratio, cost of sales may be used in place of sales.) Turnover ratios relating sales to various asset items are intended to be measures of asset management efficiency. However, the purpose of turnover ratios relating sales to various equity items is unclear, so they are seldom used.

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Ratios indicateurs du degré d'efficience de la direction de l'entité en matière de gestion des actifs, qui permettent notamment d'estimer le temps nécessaire pour transformer en espèces certains actifs (comptes clients, stocks).

OBS

On calcule généralement des ratios en divisant une mesure de l'activité de l'exercice (chiffre d'affaires ou coût des marchandises ou produits vendus) par la valeur moyenne de certains actifs ou du total de l'actif pendant l'exercice.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
DEF

Conjunto de coeficientes que miden el movimiento de las actividades de una corporación.

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