• 销售利润率（ Return on sales ROS） • 总资产回报率 （ Return on total asset ROTA ） • 总资产报酬率（ Return on assets） ..
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Lesson #7 is the use of the relevant measures of performance. Japanese companies use Return on Sales (ROS) to measure financial performance whereas US companies continue to use ROI.
Lessons7 是绩效相关指标的使用，日本公司采用ROS销售回报率来量测财务绩效，而美国公司持续采用ROI，学者认为强调ROI导致短期关注并对当前利润的进行妥协。
His sales and production figures were impressive but the earnings were way too low? 3% ROS (return on sales).
这家厂的销售量和生产量都很可观，但盈利却很低，毛利率(销售利润率)仅有3%。
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