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- In finance, the Operating ratio is a company's operating expenses as a percentage of revenue. This financial ratio is most commonly used for industries which require a large percentage of revenues to maintain operations, such as railroads. In railroading, an operating ratio of 80 or lower is considered desirable. The operating ratio can be used to determine the efficiency of a company's management by comparing operating expenses to net sales. It is calculated by dividing the operating expenses by the net sales. The smaller the ratio, the greater the organization's ability to generate profit. The ratio does not factor in expansion or debt repayment. Alternatively, it may be expressed as a ratio of sales to cost. In such case a higher ratio indicates a better ability to generate revenue. (en)
- 영업계수(operating ratio)는 수익의 백분율로 나타낸 기업의 이다. 철도 등 백분율을 많이 차지하는 소득이 운영 유지에 필요한 산업에는 이 흔히 사용된다. 철도 산업에서는 80 이하의 영업계수가 적정 수준으로 간주된다. (ko)
- 営業係数（えいぎょうけいすう、英: operation ratio, operating ratio ）とは、100円の営業収入を得るのに、どれだけの営業費用を要するかを表す指数。主に鉄道路線やバス路線の経営状態を表す指標として使われる。100未満であれば黒字、超えれば赤字である。 また、収入と費用の比、すなわち経営効率を表す指標であって、赤字や黒字の絶対額を表さない。 (ja)
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- 영업계수(operating ratio)는 수익의 백분율로 나타낸 기업의 이다. 철도 등 백분율을 많이 차지하는 소득이 운영 유지에 필요한 산업에는 이 흔히 사용된다. 철도 산업에서는 80 이하의 영업계수가 적정 수준으로 간주된다. (ko)
- 営業係数（えいぎょうけいすう、英: operation ratio, operating ratio ）とは、100円の営業収入を得るのに、どれだけの営業費用を要するかを表す指数。主に鉄道路線やバス路線の経営状態を表す指標として使われる。100未満であれば黒字、超えれば赤字である。 また、収入と費用の比、すなわち経営効率を表す指標であって、赤字や黒字の絶対額を表さない。 (ja)
- In finance, the Operating ratio is a company's operating expenses as a percentage of revenue. This financial ratio is most commonly used for industries which require a large percentage of revenues to maintain operations, such as railroads. In railroading, an operating ratio of 80 or lower is considered desirable. Alternatively, it may be expressed as a ratio of sales to cost. In such case a higher ratio indicates a better ability to generate revenue. (en)
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- 営業係数 (ja)
- 영업계수 (ko)
- Operating ratio (en)
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