The accounts receivable turnover ratio measures the number of times a company collects its average accounts receivable ...

There are several types of indicators that are commonly referred to as asset-management ratios or asset-utilization ratios, which measure the efficiency with which a business uses its existing assets.

Accounting for turnover is often a useful practice in small-business management. Turnover is simplistic, but it provides a straight-forward way of assessing the efficiency of a business.

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