The classification and comparison of business ratios analysis methods

Sergejs Hilkevics and Valentina Semakina
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Sergejs Hilkevics: Ventspils University College
Valentina Semakina: Ventspils University College

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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.

Date: 2019-03-30
Note: View the original document on HAL open archive server: https://hal.science/hal-02115236
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Citations: View citations in EconPapers (12)

Published in Insights into Regional Development, 2019, 1 (1), pp.47-56. ⟨10.9770/ird.2019.1.1(4)⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02115236

DOI: 10.9770/ird.2019.1.1(4)

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