The capital turnover rate indicates, how often the capital flowed back over the sales profits. The more rapidly the envelope process before itself goes, the smaller is the necessary Kapitaleinsatz, since in shorter distances capital flows back again and again from the market. With high capital turnover rate one can arrive therefore with a relatively low Kapitaleinsatz at an accordingly high net yield and due to the rapid reflux of capital at favorable liquidity.
For the determination of the capital turnover rate the conversion with the own or total capital is set in relationship.
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