Journal of Accounting and Management Information Systems (JAMIS)


WHAT METHODS TO USE IN COMPARATIVE FINANCIAL ANALYSIS OF CZECH AND EUROPEAN COMPANIES

Supp/2008 ,   p635..642

Author(s):  
Bohuslava KNAPOV√Ā


Keywords:   Financial indicators, comparative financial analysis, more-dimensional methods, performance

Abstract:  
The development of financial analysis methods helps to analyse and manage the performance of entrepreneurial companies in the Czech Republic. Users of these methods are the top management and managerial workers of particular management levels. Comparative methods work with financial and accounting information found in financial statements, which are prepared on the basis of International Financial Reporting Standards (IFRS). The article shows various methods of the comparison of companies in the field of financial indicators and their models. Spearman model of the order represents the best comparative value model for Czech managers. The aim of this article is to catch experience with the use of comparative methods in selected Czech companies and to make recommendations for applications of more-dimensional comparative methods of entrepreneurial companies in the European measurement.


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