This ratio express the ability of the company to pay the cost of total production though its operational management.

The value is given therefore by using the following formula:

EBIT / COST OF GOOD SOLD

It is a strategic comparable of performance that can help to improve the effectivenes and the management's efficiency of the company.   

Studio Lupini srl
Via Don Rosmini, 4
21052 Busto Arsizio (VA) IT
MAIL: info@studiolupini.it
VAT:  IT 03611190129
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