| gen. |
rate of stock turnover (Коэффициент оборачиваемости показывает среднюю скорость обращения статей оборотного капитала. Для ассортиментных групп наиболее просто вычисляется и наиболее информативен коэффициент оборачиваемости товара, который показывает среднее время нахождения товара на складе. rate of stock turnover (stock turn) the ratio of cost of goods sold over average stock (at cost). This indicates how many times, on average, the entire inventory (stock) was sold and replaced during the year. Glossary of Business Terms Alexander Demidov); stock turnover (коэффициент оборачиваемости товара, который показывает среднее время нахождения товара на складе. The number of times in a year that the stock-in-trade of an organization is deemed to have been sold. This is best found by dividing the total cost of the goods sold in a year by an average value of the stock-in-trade (see rate of turnover). The faster the stock is turned over, the more opportunities there are to make profits on it and therefore the lower the margins that are required; for example a supermarket, in which the stock is turned over frequently, makes lower margins than a jeweller's shop, in which high-priced goods are sold infrequently. OB&M Alexander Demidov) |
