The operating efficiency ratios calculated to provide information on cost control include all of the following EXCEPT:
A) depository ratio
B) occupancy ratio
C) wages and salaries expense rate
D) interest expense ratio

Question

Quizplus · Accepted Answer

The depository ratio is not typically considered an operating efficiency ratio related to cost control. Operating efficiency ratios like occupancy ratio, wages and salaries expense rate, and interest expense ratio are directly related to analyzing how well a company manages its operating expenses. The depository ratio, however, is more relevant to the banking sector and relates to the management of deposits, not directly to cost control.

The Operating Efficiency Ratios Calculated to Provide Information on Cost