Някои съображения при прилагането на коефициентите за ефективност в анализа на финансовото състояние на фирматa
Some Considerations When applying Efficiency Ratios in the Analysis of the Financial Position of the Company

Author(s): Ivan Kostov
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Summary/Abstract: This report examines the specifics of the application of activity ratios in the financial statement analysis of the company. Specifically, the report focuses on the characteristics and limitations of the two most commonly used ratios from this group: the inventory turnover ratio and the receivables turnover ratio.

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