ros return on sales 销售收益率 sales return and allowance 坏帐费用; 销货退回及让价; 销货退回及折让; 销售退回及折让 ..
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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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