Home  Journals  Economic Analysis: Theory and Practice  39(294) - 2012 October

Indicators of financial efficiency of business activity: justification and design procedure

Available online: 24 October 2012

Subject Heading: Financial analysis

JEL Classification: 

In the article the economic essence of efficiency is considered, the structured system of indicators to identify the level and method of calculation. The reader will find the answers to questions why has no economic sense a ratio of net profit with cumulative assets, and total amount gross - profits – with size of own capital; as it is correct to define profitability of sales, operational, cumulative and own capital.

Keywords: effectiveness, system of indicators, cost-effectiveness, evaluation methodology

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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