Asset management capabilities are reflected in the day-to-day operations of enterprises. Indicators such as inventory turnover, accounts receivable turnover and total asset turnover are designed to describe how enterprises use assets efficiently and centrally to generate revenue. Among them, the total asset turnover rate can be used to analyze the efficiency of the use of enterprise assets, the higher the indicator, the higher the efficiency of the use of total assets, the enterprise's solvency, profitability and shareholder income capacity can be enhanced, on the contrary, the use of total assets of enterprises is not good, resulting in a decrease in profitability of enterprises, affecting enterprise development
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