The document discusses efficiency ratios, specifically the asset turnover ratio and net working capital turnover. It promotes Drawpack's business diagrams and resources, which are available for free to students and professionals. Contact information and membership offers are also provided.

1. Efficiency Ratios I http://www.drawpack.com your visual business knowledge business diagrams, management models, business graphics, powerpoint templates, business slides, free downloads, business presentations, management glossary Asset turnover ratio = sales average total assets NWC turnover = sales average net working capital

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