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Journal Articles Insights into Regional Development Year : 2019

The classification and comparison of business ratios analysis methods

Abstract

There are many business ratios analysis methods, which are used for different purposes, and the task of these methods classification remains actual business administration problem at present time. In this paper, we suggest two-dimensional classification for business ratios analysis methods. The first dimension is related to the goal of analysis-who and what for performs the business ratios analysis. Usually different real or possible participants of business process perform business ratios analysis for decision-making. There are four main real participants of the business process-owners, workers, managers, society, and two potential participants-creditors and investors.
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Dates and versions

hal-02115236 , version 1 (30-04-2019)

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Sergejs Hilkevics, Valentina Semakina. The classification and comparison of business ratios analysis methods. Insights into Regional Development, 2019, 1 (1), pp.47-56. ⟨10.9770/ird.2019.1.1(4)⟩. ⟨hal-02115236⟩
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