Which examines how effectively an organization is utilizing its assets?

The correct answer is inventory turnover, which measures how efficiently an organization is utilizing its assets, particularly its inventory. Inventory turnover indicates how many times a company's inventory is sold and replaced over a specific period. A higher inventory turnover ratio suggests that the organization is effectively managing its inventory levels, selling products quickly, and minimizing holding costs, which relates directly to the utilization of assets.

In contrast, assets to liabilities and debt to equity ratios focus on the organization's financial leverage and solvency, rather than how efficiently it utilizes its operational assets. The break-even point is related to understanding the level of sales needed to cover costs, but it does not directly reflect the utilization of assets in generating revenue. Thus, inventory turnover is the most appropriate choice for assessing asset utilization effectiveness.