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The purpose of the paper is to present the main financial ratios which provide a picture about company's use of its assets in order to generate revenues or earnings. Discussion is focused on: assets management ratios (also known as asset turnover ratios or asset efficiency ratios), which help us to measure the capacity of the company to use its assets and capital efficiently. These are financial ratios concerning the assets management and help financial statement users to evaluate levels of output generated by assets. Also, will try to answer at the following main questions: What asset management ratios analysis tells us? What the users of these needs to know? [ABSTRACT FROM AUTHOR]