Ratios that measure how efficiently a firm manages its assets and operations to generate net income are referred to as ratios.

 Ratios that measure how efficiently a firm manages its assets and operations to generate net income are referred to as asset turnover and control ratios. To provide my answer with proof I share a simple definition of asset turnover ratio with you:  - Asset Turnover = Sales or Revenues / Total Assets. A simple formula which coincides with description mentioned above. It poses as an indicator of efficiency being theratio of the value of a company’s sales or maybe revenues generated relative to the value of its assets. 

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A= b/2 because u simplying both sides of equation