ANALYSIS OF THE FINANCIAL INDEXES OF THE COMMERCIAL COMPANY AND THE FACTORS EXERTING INFLUENCE ON IT AND ITS COHERENCE
DOI:
https://doi.org/10.17770/lner2013vol1.5.1152Keywords:
Commercial profitability, economic profitability, financial profitability, profitability of the basic activity, financial lever impact, price of borrowed capital, liquidity, profitability factorsAbstract
The analysis of the chief financial indexes (profitability, assets turnover, the capital structures and liquidities) has been supplemented with indexes of the effect of the profitability of the basic activity and the financial lever impact and the factors resulting from them, which exert influence on commercial and financial profitability. The impact of the factors upon commercial, economic and financial profitability is expressed in percentage and percentage points. By arranging the indexes of the financial analysis and the factors influencing them in certain coherence, one can clearly evaluate the impact of the factors upon the profitability indexes.Downloads
References
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