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The classification and comparison of business ratios analysis methods

Author

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  • Sergejs Hilkevics

    (Ventspils University College)

  • Valentina Semakina

    (Ventspils University College)

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.

Suggested Citation

  • Sergejs Hilkevics & Valentina Semakina, 2019. "The classification and comparison of business ratios analysis methods," Post-Print hal-02115236, HAL.
    • Handle: RePEc:hal:journl:hal-02115236
    DOI: 10.9770/ird.2019.1.1(4)
    Note: View the original document on HAL open archive server: https://hal.science/hal-02115236
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    1. Rasa Subačienė & Lehte Alver & Inta Brūna & Mirjana Hladika & Daša Mokošová & Jan Molín, 2018. "Evaluation of accounting regulation evolution in selected countries," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 139-175, September.
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