财务指文档新标的讲义.pptVIP

RATIO ANALYSIS Ratio Overview Ratios provide a method of standardization Ratio Overview As mentioned ratios provide a method of standardization but more importantly - they provide a profile of firm’s economic characteristics and competitive strategies. Ratio Overview Although extremely valuable as analytical tools, financial ratios also have limitations. They can serve as screening devices , indicate areas of potential strength or weakness, and reveal matters that need further investigation. Should be used in combination with other elements of financial analysis. There is no one defini