Prerequisites for the use of indicators and management ratios: balance sheet analysis
Journal Title: مجلة البشائر الاقتصادية - Year 2017, Vol 3, Issue 1
Abstract
This paper is intended for the work prior to the use of indicators and management ratios. Its presentation follows a sequential progression starting from the masses, headings and posts of the accounting and financial statements. Everyone knows that the quality of a product is only as good as the nature of the raw material, ingredients and manufacturing tools chosen and used. It will be confirmed here that a financial diagnosis close to reality can not only if, on the one hand, the information is probative and has been previously subject to data cleansing and reprocessing and, on the other hand, if it relies on a good selection of relevant ratios specific to the activity of each type of enterpris
Authors and Affiliations
Abbar Mohamed
Keywords
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