Financial Indicator Theory Questions

[boppyhead]

I was just wondering about the theory questions related to financial indicators

For questions such as 'How can you improve Return on Assets if Asset Turnover is to remain constant?'
Would it be correct to say that the change would have to increase net profit, without changing assets or sales?
And so, it would have to be a change which decreases expenses. But then a decrease in most expenses would result in a change to assets; eg. decreasing wages --> more cash at bank. And so, the change would have to be decreasing an expense which does not have an affect on assets. So this only really leaves decreasing accrued expenses? Because this would increase net profit, while not changing sales or assets (but rather decreasing liabilities). 

So is this right? Or am i thinking too much about this?