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Business efficiency : ウィキペディア英語版
Efficiency ratio

The efficiency ratio, a ratio that typically applies to banks, in simple terms is defined as expenses as a percentage of revenue (expenses / revenue), with a few variations. A lower percentage is better since that means expenses are low and earnings are high. It relates to operating leverage, which measures the ratio between fixed costs and variable costs.
==Example==
If expenses are $40 and revenue is $80 (perhaps net of interest revenue/expense) the efficiency ratio is 0.5 or 50% (40/80). Efficiency ratio is essentially how much you spend to make a dollar. In the above example, they spend $0.50 for every dollar they earn in revenue.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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