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Return on net assets : ウィキペディア英語版 | Return on net assets
The return on net assets (RONA) is a measure of financial performance of a company which takes the use of assets into account. Higher RONA means that the company is using its assets and working capital efficiently and effectively.〔(Return on Net Assets (RONA) )〕 ==Basic formulae== Return on net assets = net income / (Fixed assets + working capital)
where Working capital = (current assets minus current liabilities) In a manufacturing sector, this is also calculated as:
Return on net assets = (plant revenue - costs) / net assets
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「Return on net assets」の詳細全文を読む
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