期刊名称:Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN:2069-5934
出版年度:2013
卷号:3
期号:5
出版社:ScientificPapers.org
摘要:Analysis of the financial statements of a company is an important means to obtain information about how the company operated in the previous period. Interpretation of the evolution of financial indicators does not always prove to be easy, requiring multiple calculations and combined approaches, while the knowledge and understanding of type of business reviewed are essential in the proper interpretation of the results. Thus, the conclusions of the analysis carried out in a professional manner will be able to correctly describe the evolution of the company and to substantiate the user’s decisions.