The use of operating ratios in retail management

Abstract

In the March/April issue we published an article by Colin Paterson of British Home Stores in which he examined the use of ratios in financial analysis and questioned to what degree these ratios are meaningful. His article has prompted this follow‐up by Ralph Towsey, who suggests that some of these ratios can have an important significance within the retail management function as operational control information.

Citation

Towsey, R.G. (1974), "The use of operating ratios in retail management", Retail and Distribution Management, Vol. 2 No. 4, pp. 18-20. https://doi.org/10.1108/eb017801