翻訳と辞書
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・ Return of the Tyrant
・ Return of the Ugly
・ Return of the Vampire
・ Return of the Wu & Friends
・ Return of Toofan Mail
・ Return of Wax
・ Return of writs
・ Return on assets
・ Return on capital
・ Return on capital employed
・ Return on Change
・ Return on equity
・ Return on event
・ Return on investment
・ Return on marketing investment
Return on net assets
・ Return on tangible equity
・ Return period
・ Return Point
・ Return ratio
・ Return receipt
・ Return Sludge Pumping Station, Fields Point Sewage Treatment Plant
・ Return specialist
・ Return statement
・ Return stroke (disambiguation)
・ Return Textiles
・ Return the Favor
・ Return the Pearl to Thee
・ Return Ticket
・ Return to Action


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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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