ANALYSIS OF THE FINANCIAL INDEXES OF THE COMMERCIAL COMPANY AND THE FACTORS EXERTING INFLUENCE ON IT AND ITS COHERENCE

Authors

  • Biruta Garanča Dr.oec., as.prof., Rēzeknes Augstskolas Reģionālistikas zinātniskā institūta vadošā pētniece (LV)

DOI:

https://doi.org/10.17770/lner2013vol1.5.1152

Keywords:

Commercial profitability, economic profitability, financial profitability, profitability of the basic activity, financial lever impact, price of borrowed capital, liquidity, profitability factors

Abstract

The analysis of the chief financial indexes (profitability, assets turnover, the capital structures and liquidities) has been supplemented with indexes of the effect of the profitability of the basic activity and the financial lever impact and the factors resulting from them, which exert influence on commercial and financial profitability. The impact of the factors upon commercial, economic and financial profitability is expressed in percentage and percentage points. By arranging the indexes of the financial analysis and the factors influencing them in certain coherence, one can clearly evaluate the impact of the factors upon the profitability indexes.

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References

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БРИГХЕМ Ю., ГАПЕНСКИ Л. Финансовый менеджмент. Санкт-Петербург: Санкт-Петербургский университет экономики и финансов, 1977, том 1, стр. 366-369; том 2, стр.191

Latvijas Centrālās statistikas pārvaldes nepublicētie materiāli. Komersantu (komercsabiedrību) bilances aktīvs, pasīvs, peļņas vai zaudējumu aprēķini 2011.g. Pieprasījums_Latvija_Latgale

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Published

2013-10-21