Accounting for Operating Segments

For This lesson

1) Margin = (Net Operating ➗ Sales) ☓100

2) Turnover = (Sales ➗ Average Assets)

3) ROI = (Net Operating ➗ Sales) ☓ ( Sales ➗ Average Assets)

                           Or,

                 Margin ☓ Turnover

                           Or, 

                Net Operating ➗ Average Assets

4) RI = Net Operating Income - Expected Profit