Which four sample ratios can be selected during business process creation?

When creating a business process in Oracle Financial Consolidation and Close (FCC), selecting appropriate financial ratios is crucial for analyzing a company’s performance effectively. Among the options presented, gross margin stands out as a key indicator of a company's operational efficiency and profitability.

Gross margin specifically measures how much of every dollar in sales is left over after paying for the cost of goods sold (COGS). It is a clear reflection of a company's ability to manage its production costs relative to its sales revenue. By focusing on this ratio, organizations can assess how well they control costs and generate profit from their core business activities.

The other options, while important in financial analysis, serve different purposes or may not be directly associated with the conventional set of sample ratios typically prioritized during the initial phases of creating business processes in FCC. For instance, inventory ratios deal primarily with inventory management efficiency, contribution margin focuses on variable costs relative to sales, and debt ratio assesses financial leverage and solvency. Each of these ratios provides valuable insights, but gross margin remains a central metric for evaluating overall financial health in a straightforward manner, making it a highly relevant choice in this context.