The book-to-bill ratio divides new orders by the revenue recognised in the same period. Above 1.0, the company is taking in more work than it is finishing.
「订单收入比」＝同期新签订单 ÷ 同期已确认
| Move变动 | Where it appeared出现位置 | What it means这句话在说什么 |
|---|---|---|
| — | Accenture Brushes Off the AI Disruption Fears With a Record Year of Bookings 「订单收入比」＝同期新签订单 ÷ 同期已确认 · 第 2 张术语卡 | Accenture's ratio was 1.2 overall, 1.4 in managed services and 1.0 in consulting. 它和「订单储备（backlog）」是一对指标。1.2 的含义是：每做掉 1 美元的生意，就补进 1.2 美元的新生意。反过来，连续几个季度低于 1.0，就是在吃老本，营收迟早要掉。半导体设备行业也常用 book-to-bill 判断周期拐点。 |