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Activity ratio - Financial definition

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Synonym:  efficiency ratio

Concise definition of the term activity ratio

Activity ratios evaluate how effectively a company's resources are managed.

Comprehensive definition of the term activity ratio

Two frequently used activity ratios are accounts payable turnover and accounts receivable turnover. The former measures how long it takes for a company to pay off its accounts payable, and the latter how long it takes for a company to receive payments.

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