один из коэффициентов рентабельности (profitability ratios). Показывает прибыль, приходящуюся на каждую стоимостную единицу активов. Рассчитывается как отношение чистой прибыли (net profit) К средней за период стоимости активов (average total assets)
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
Cash Return On Assets Ratio — A ratio used to compare a businesses performance among other industry members. The ratio can be used internally by the company s analysts, or by potential and current investors. The ratio does not however include any future commitments regarding… … Investment dictionary
Return on assets Du Pont — is a financial ratio that shows how the return on assets depends on both asset turnover and profit margin. The Du Pont method breaks out these two components from the return on assets ratio in order to determine the impact of each on the… … Wikipedia
return on assets — ( ROA) A percentage calculated by dividing net income after tax by total assets. Annual income is usually used in the numerator; however, the annualized income for a month, quarter, or half year can be used. Period end assets is often used in… … Financial and business terms
Operating return on assets ratio — Net interest and non interest income minus non interest expenses divided by total assets … International financial encyclopaedia
After-Tax Return On Assets — A profitability measure that indicates how well a company uses its capital resources to generate income. To calculate after tax return on assets, divide the company s total after tax income by the value of its total assets. The resulting figure,… … Investment dictionary
return on assets — Ratio of net income to total assets. See return on equity … Black's law dictionary
return on assets — An accounting ratio expressing the amount of profit for an accounting period as a percentage of the assets of a company … Accounting dictionary
return on assets — An accounting ratio expressing the amount of profit for an accounting period as a percentage of the assets of a company … Big dictionary of business and management
Return on equity — (ROE) measures the rate of return on the ownership interest (shareholders equity) of the common stock owners. It measures a firm s efficiency at generating profits from every unit of shareholders equity (also known as net assets or assets minus… … Wikipedia
Return on capital employed — (ROCE) is used in finance as a measure of the returns that a company is realising from its capital employed. It is commonly used as a measure for comparing the performance between businesses and for assessing whether a business generates enough… … Wikipedia
Financial ratio — The result of dividing one financial statement item by another. Ratios help analysts interpret financial statements by focussing on specific relationships. The New York Times Financial Glossary * * * financial ratio financial ratio ➔ ratio * * *… … Financial and business terms
