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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]

Appraising asset utilization is a multi-task exercise conceived and performed because it measures how efficiently an organization uses its resources. The success of any enterprise is tied to its ability to manage and leverage its assets. Assets utilization ratios (turnover ratios) provide measures of management effectiveness. Hence, in this study a detailed analysis of assets turnover has been made for better understanding the factors responsible for changes in profitability in the Indian Automobile industry. The analysis of all the assets utilization ratios registered a fluctuating trend during the study period, which may be due to the difference into growth rate of sales because of the factors such as market conditions, pricing policy, government policy and competition. Comparatively, the companies under two and three wheelers sector out performed the commercial vehicles and passenger cars and multi-utility vehicles sector with respect to their asset utilization. [ABSTRACT FROM AUTHOR]

Ratio analysis is a common and important technique for evaluating financial performance of businesses. Turnover ratios have significant place among ratio analysis for evaluating efficiency of business operations. There are some points to be considered for evaluating these ratios. In this study the meanings of foregoing ratios are briefly explained, also the important points for calculating the turnover ratios are emphasized. It is aimed to have knowledge about the usage of these ratios in Turkey by practitioners, by conducting questionnaire. [ABSTRACT FROM AUTHOR]