sales to fixed assets ratio
sales to fixed assets ratioan efficiency ratio which looks at the sales generated by a firm in relation to its fixed assets. It is computed by dividing sales by fixed assets and provides a measure of fixed asset utilization. See ACCOUNTING RATIO.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson