Thanks for everyone's help, but was not convinced by any of the answers - "odnos neto dobiti i ukupne aktive" is surely not the same as the ratio of net PROFIT to assets. This "akumulativnost" seems to be a phrase only used by the Fond za Razvoj R. Srbije in their business plan template - in the end I opted for ROI (return on investment). I quote from here:
http://www.entrepreneur.com/encyclopedia/return-on-investmen..."There are several ways to determine ROI, but the most frequently used method is to divide net profit by total assets." This appears to correspond with their definition. Agree?