A BLUEPRINT OF RATIO ANALYSIS AS INFORMATION BASIS OF CORPORATION FINANCIAL MANAGEMENT | Problems of Management in the 21st Century

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A BLUEPRINT OF RATIO ANALYSIS AS INFORMATION BASIS OF CORPORATION FINANCIAL MANAGEMENT

Title	A BLUEPRINT OF RATIO ANALYSIS AS INFORMATION BASIS OF CORPORATION FINANCIAL MANAGEMENT
Publication Type	Journal Article
Year of Publication	2014
Authors	Andrijasevic, M, Pasic, V
Journal	Problems of Management in the 21st Century
Volume	9
Issue	2
Start Page	117-123
Pagination	Continuous
Date Published	September/2014
Type of Article	Original article
ISSN	2029-6932
Other Numbers	ICID: 1121900
Keywords	financial management, ratio analysis, Reliability
Abstract	Ratio analysis, due to its simplicity, has, for a long time, been one of the most frequently used methods of financial analysis. However, the question is how its results are a good basis for assessment of financial condition of a company by the external users of financial reports. If one takes into account numerous limitations, one can rather say that ratio analysis is a rough approximation of financial situation. What are the limitations, can they be overcome and in what way, can they, at least, be reduced, and to what extent the user has to take a reserved attitude when making business decisions on the basis of ratio analysis? The last but not the least, we should accept the fact that by insisting on financial analysis other aspects of the analyses are, in practice frequently marginalized, thus neglecting the fact that actually they themselves in the most direct manner point to the causes of potential disorders in business activities of a company.
URL	http://oaji.net/articles/2014/450-1410981470.pdf
DOI	10.33225/pmc/14.09.117
Refereed Designation	Refereed
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