Analiza wskaźnikowa

To metoda badań analitycznych polegająca na obliczaniu wskaźników na podstawie danych zawartych w sprawozdaniach finansowych i ich ocenie porównawczej zarówno w czasie, jak i przestrzeni. Wskaźniki mogą przedstawiać relacje obrazujące zależności zachodzące pomiędzy pozycjami jednego sprawozdania: bilansu (wskaźniki bilansowe), rachunku zysków i strat (wskaźniki wynikowe) lub zależności zachodzące pomiędzy pozycjami różnych sprawozdań (wskaźniki mieszane).

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