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。
return on sales was significantly positively related to change in csp for the third financial period, indicating that long-term financial benefits may exist when csp is improved.
销售回报与第三财季csp的变动呈显着正相关,这说明csp得到改善时,长期收益或许也可出现。
such a term could be expressed in terms of revenue ($10 billion in sales by 2010), profitability (10% return on sales by 2010), or innovation (40% of sales from new products by 2010).
此类术语可通过收入(到2010年销售收入达到100亿美元),也可以是利润率(到2010年销售实现10%的回报),或者是创新(到2010年40%的收入由新产品贡献)。
return on sales - relationship of net income to sales .
销售回转-是凈收入与销售之间的关系。
committed to provide enterprises with high return on sales and marketing solutions.
致力于为企业提供实现高回报的市场销售解决方案。