翻訳と辞書 Words near each other ・ Operating capacity ・ Operating cash flow ・ Operating certificate ・ Operating context ・ Operating cost ・ Operating deflection shape ・ Operating Department Practitioners ・ Operating empty weight ・ Operating environment ・ Operating expense ・ Operating income before depreciation and amortization ・ Operating Industries Inc., Landfill ・ Operating lease ・ Operating leverage ・ Operating Manual for Spaceship Earth ・ Operating margin ・ Operating microscope ・ Operating model ・ Operating partner ・ Operating Passenger Railroad Stations Thematic Resource (New Jersey) ・ Operating point ・ Operating ratio ・ Operating reserve ・ Operating room management ・ Operating speed ・ Operating subsidiary ・ Operating surplus ・ Operating system ・ Operating system abstraction layer ・ Operating system advocacy Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Operating margin ： ウィキペディア英語版 Operating margin In business, operating margin — also known as operating income margin, operating profit margin and return on sales (ROS) — is the ratio of operating income ("operating profit" in the UK) divided by net sales, usually presented in percent...... $\backslash mathrm\; =\; \backslash left\; (\; \backslash frac\; \}\; \backslash right\; )$ ''Net profit'' measures the profitability of ventures after accounting for all costs.〔Farris, Paul W.; Neil T. Bendle; Phillip E. Pfeifer; David J. Reibstein (2010). ''Marketing Metrics: The Definitive Guide to Measuring Marketing Performance.'' Upper Saddle River, New Jersey: Pearson Education, Inc. ISBN 0137058292. The Marketing Accountability Standards Board (MASB) endorses the definitions, purposes, and constructs of classes of measures that appear in ''Marketing Metrics'' as part of its ongoing (Common Language: Marketing Activities and Metrics Project ).〕 ''Return on sales (ROS)'' is net profit as a percentage of sales revenue. ROS is an indicator of profitability and is often used to compare the profitability of companies and industries of differing sizes. Significantly, ROS does not account for the capital (investment) used to generate the profit. In a survey of nearly 200 senior marketing managers, 69 percent responded that they found the "return on sales" metric very useful.〔 Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) is a rough measure of operating cash flow, which reduces the effect of accounting, financing, and tax policies on reported profits.〔 ==Purpose== These financial metrics measure levels and rates of profitability. How does a company decide whether it is successful or not? Probably the most common way is to look at the net profits of the business. Companies are collections of projects and markets, individual areas can be judged on how successful they are at adding to the corporate net profit. Not all projects are of equal size, however, and one way to adjust for size is to divide the profit by sales revenue. The resulting ratio is return on sales (ROS), the percentage of sales revenue that gets 'returned' to the company as net profits after all the related costs of the activity are deducted.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Operating margin」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.