Analysis of Existing Techniques and Methods of Financial Analysis of Activity of Economic Subjects
Journal Title: Бізнес Інформ - Year 2014, Vol 4, Issue 0
Abstract
Modern scientists describe a big variety of techniques and methods of financial analysis of economic subjects, which have their specific features. Today, various Ukrainian departments and ministries provide a big number of methodical recommendations with respect to financial analysis by specialised directions. That is why, further study of the existing techniques and methods of assessment of financial activity of economic subjects is topical. The goal of the article is marking out their advantages and shortcomings with consideration of specific features of each of them. In the course of the scientific study the article analyses basic techniques of financial analysis, namely: horizontal (time), vertical (structural), trend, analysis of relative indicators, comparative and factor analysis. The article analyses formalised and non-formalised methods, which are specified in the financial analysis most often, and also their sub-types. Further studies in this direction would be directed at development of classification of techniques, methods and models of financial analysis and also selection of methods for conducting a complex financial analysis of activity of economic subjects.
Authors and Affiliations
Nadiya Synkevych, Tetiana Vasylyshyn
Keywords
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