财务指标的讲义.pptxVIP

RATIO ANALYSISRatio OverviewRatios provide a method of standardizationRatio 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 OverviewAlthough 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 definitive set of ke